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Sixth Method as a Simplified Measurement for SMEs?
BEPS Simplified measurements Sixth method SMEs Transfer pricing
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2016/1/27
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...
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
Deferred tax IAS 12 IFRS for SMEs IFRS implementation
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2016/1/27
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 effectiveness of virtual R\&D teams in SMEs:experiences of Malaysian SMEs
Virtual Teams New Product Development Survey Finding Small and Medium Enterprises
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2015/7/22
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 Effectiveness of Virtual R&D Teams in SMEs: Experiences of Malaysian SMEs
Virtual Teams New Product Development Survey Finding Small and Medium Enterprises
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2015/7/22
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...
Management accounting practices of UK SMEs
Management accounting practices UK SMEs
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2014/5/6
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 ...
Board Pay and the Separation of Ownership from Control in U.K. SMEs
Board Pay the Separation of Ownership Control U.K. SMEs
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2010/11/5
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 ...
Evaluation of the real use of formal methodologies in the product development process in brazilian SMEs
design methodology innovation product development small and medium enterprises
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2009/12/1
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...
Good practice in the digital SMEs
digital small and medium enterprises critical success factors case studies
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2014/3/24
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...