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Youngmin Kim, Donghwan Kim, Sunho Park, Yonghwa Kim, Jisoo Hong, Sunghee Hong, Jinsoo Jeong, Byounghyo Lee and Hyeonchan Oh
Digital music is one of the most important commodities on the market due to music royalty distribution in Korea. As the music market has been transformed into a digital music market by means such as downloading and streaming, the distribution of music ro...
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Perdana Wahyu Santosa,Sovi Ismawati Rahayu,Zainal Zawir Simon,Martua Eliakim Tambunan
Pág. in press
This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literatu...
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Yoshiaki Fukami
Common specification of data promotes data exchange among many and unspecified individuals and organizations. However, standardization itself tends to discourage innovation that can create new uses of data. To overcome this dilemma of innovation and stan...
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Pierre-Olivier Pineau, Lucile Tranchecoste and Yenny Vega-Cárdenas
Hydropower is the leading renewable source of electricity generation and a low emission energy source. In order to be developed sustainably, it is important that its costs and benefits are adequately set and distributed. Different mechanisms, such as roy...
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Rudie Nel,Shene Steenkamp
AbstractThe location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of cloud-based income (lease,...
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Shené Steenkamp,Rudie Nel
AbstractThe classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test. The designation of IaaS, PaaS and SaaS, the three main cloud compu...
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Rosa María Armenta Vergara,Carlos Alberto Barreto Nieto,William Orlando Prieto Bustos
Pág. 13 - 32
This paper evaluates and analyzes the relationship between royalty direct and the minimum coverage hit by oil-producing municipalities for the period 2007-2008, using the methodology of data envelopment analysis. This methodology has been implemented in ...
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Pieter van der Zwan
AbstractThe African continent contributes approximately 12% of the world?s oil production. Despite this wealth, many citizens of oil-rich African countries live in poverty, often because their governments do not collect sufficient compensation for the de...
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O. M. Hnennyi
Pág. 292 - 295
The method for determination of license cost on manufacturing the industrial products on the stage of conclusion of a license contract is considered. The indicated cost is determined with the economic effect of licensee from the commercial use of an obje...
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Fisher, J. R. Nameth, S. G. P.
Pág. 231 - 237
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