Zobrazeno 1 - 10
of 246
pro vyhledávání: '"Effective date"'
Publikováno v:
IEEE Transactions on Engineering Management. 69:2497-2516
This article used nine patent value indicators to compare the differences in the characteristics of U.S. patents for which provisional applications (PAs) were submitted and other patents without PAs (NPAs). The findings revealed significant differenc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0daa373d0b0e9b262ef7d7abac344301
https://doi.org/10.1109/tem.2019.2943135
https://doi.org/10.1109/tem.2019.2943135
Autor:
Jiří Pospíšil, Hana Vomáčková
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 66, Iss 1, Pp 313-323 (2018)
This paper is a descriptive study which analyses company transformations - a subset of M&A - which took place in the Czech Republic in 2013. Based on the statistical sample containing detail data of 115 transformations, we analysed important aspects
Externí odkaz:
https://doaj.org/article/c5bc75753b5043fc970c30a8dd2ca762
Publikováno v:
The American Journal of International Law, 1998 Oct 01. 92(4), 751-755.
Externí odkaz:
https://www.jstor.org/stable/2998140
Publikováno v:
International Journal of Infectious Diseases
Background. During Feb-Apr. 2020, many countries implemented non-pharmaceutical interventions (NPIs), such as school closures and lockdowns, to control the COVID-19 pandemic caused by the SARS-CoV-2 virus. Overall, these interventions seem to have re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bfb4a41cc4fbb876b5100a085cad2d29
https://doi.org/10.1016/j.ijid.2021.12.364
https://doi.org/10.1016/j.ijid.2021.12.364
Autor:
Adam Drozdek
Publikováno v:
Acta Universitatis Lodziensis Folia Iuridica, Vol 97, Pp 87-100 (2021)
The Excise Tax Act provides one of many forms of official tax law interpretations, i.e. the Binding Tariff Information. Pursuant to Article 7d, it is supposed to ensure the uniform application of the Excise Tax Act within taxation of excise goods or
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ccd67fcada2eeb09c249351ed103a71f
https://doi.org/10.18778/0208-6069.97.04
https://doi.org/10.18778/0208-6069.97.04
Publikováno v:
The Journal of Structured Finance. 27:43-53
The true lender rule issued by the Office of the Comptroller of the Currency (OCC) briefly provided a uniform standard that could be applied to determine when a national bank is acting as a lender when it partners with other service providers. The ru
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9acf756df22557d3b2ecbeb00f7e022c
https://doi.org/10.3905/jsf.2021.1.126
https://doi.org/10.3905/jsf.2021.1.126
Autor:
Devon Baranek, Kathleen M. Bakarich
Publikováno v:
Accounting Research Journal. 33:757-772
Purpose This study aims to examine the impact of Financial Accounting Standard Board’s Accounting Standard Update (ASU) 2014–15 on auditors’ going concern reporting. ASU 2014–15 provides accounting guidance for managers related to going conce
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fb27fec79da804c759a33a03d5d644f5
https://doi.org/10.1108/arj-06-2020-0165
https://doi.org/10.1108/arj-06-2020-0165
Publikováno v:
ConcienciaDigital. 3:111-131
El presente artículo está basado en las obligaciones tributarias que tienen los contribuyentes de las Mipymes, el nuevo régimen impositivo para las microempresas, creado en la Ley Orgánica de Simplificación Tributaria (2019), cuenta con sus regl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a5c57158246a3fa3c5f2ed99288343f8
https://doi.org/10.33262/concienciadigital.v3i2.2.1249
https://doi.org/10.33262/concienciadigital.v3i2.2.1249
Publikováno v:
International Review of Finance. 21:1068-1077
Focusing on index additions, which provoke buying pressure by large investors, we analyze the trading activities of short sellers around these events. Using daily short‐selling data from Japan, we find that short sellers exploit profitable opportun
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7cd36a6e878f65961765a05d3e1ae261
https://doi.org/10.1111/irfi.12303
https://doi.org/10.1111/irfi.12303
Publikováno v:
2021 2nd International Conference on Smart Electronics and Communication (ICOSEC).
The effective application of advanced decision algorithms within road management systems is based on a wide range of boundary conditions that must be observed during implementation. One of the most important is achieving a high-quality level of monit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b10730050c5853a0537348d02e7c36f9
https://doi.org/10.1109/icosec51865.2021.9591632
https://doi.org/10.1109/icosec51865.2021.9591632