middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

Penelitian ini membahas peran dan dampak Pertukaran Informasi Otomatis (Automatic Exchange of Information/AEoI) dalam konteks perpajakan. Studi menggunakan pendekatan literatur review yang melibatkan tinjauan terhadap artikel telah dipublikasikan sebelumnya. Hasil menunjukkan bahwa implementasi AEoI memberikan mengurangi celah perpajakan global. informasi otomatis antara negara-negara terlibat ...

One of the CONCERT's Smart Grid solutions (Smart Electrical Networks) is the Interoperability and Services Platform (SOA ‐ CIM/GDM), which meets the growing needs of interaction between engineering and business systems at the Control Centres of electricity or gas agents. Among those systems, it stands out those of supervision and control (SCADA), geographic information (GIS), simulation and des...

The aim of this study is to investigate a behavioral approach by anchoring bias as a criterion to explain 52-week-high strategy and trough this we can find an explain for momentum strategy at uncertainty situation, to the companies listed on the Tehran Stock Exchange. The information uncertainty criteria include the book value to market value (BV / MV), company age (Age), the size of the entity...