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In December 2014, OECD issued a Discussion Draft on Transfer Pricing aspects of cross-border commodity transactions through BEPS action 10, where the adoption of the sixth method in the form of the qu...
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulat...
The number of small and medium enterprises (SMEs), especially those involved with research and development (R&D) programs and employed virtual teams to create the greatest competitive advantage from l...
The number of small and medium enterprises (SMEs), especially those involved with research and development (R&D) programs and employed virtual teams to create the greatest competitive advantage from l...
This paper reports on the findings of a CIMA-sponsored study of the management accounting practices of SMEs. Contributors to the management accounting literature (eg Nandan, 2010) have suggested that ...
基于Hamilton 函数方法, 研究具有超导储能装置SMES 的舰船电网中的协调控制问题. 在充分分析了柴油机组的非线性数学模型、SMES 及其推进电机负载相互耦合的非线性动态结构特性的基础上, 通过预置状态反馈完成了耗散Hamilton 实现, 并基于耗散实现设计了SMES 和调速与励磁协调控制器. 该控制器结构简单, 物理意义明确. 仿真结果表明, 所设计的控制器能有效提高系统的暂态稳定性.
This paper examines Board pay for a sample of 571 U.K. SMEs from 1991 to 1995. Approximately half of the sample were closely-held (i.e., owner-managed) firms which allowed empirical testing of models ...
This paper reports on an evaluation of product development methodologies adopted by Brazilian small and medium enterprises (SMEs) operating in a specific region of the state of Sao Paulo. The compan...
The globalisation and the accompanying increasing international competition put considerable pressure on European small and medium-sized enterprises (SME). The key to competitiveness increasingly appe...
Small and medium-sized enterprises (SMEs) were targeted in the German pilot project "Wissensbilanz – Made in Germany" and the European pilot project “InCaS: Intellectual Capital Statement – Made in Eu...
The article summarizes findings drawn form the research carried on within the European project “Best e-European Practices” with a focus on digital SMEs only. Case studies are used to describe good pra...

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