منابع مشابه
Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership
Income tax is one of the most important costs of companies and it is usually considered as a cost that should not be paid. One of the most noticeable and influential factors in tax avoidance is corporate ownership structure. With an emphasis on institutional ownership and its types in this paper, it is attempted to measure the effect of this ownership and its types on corporate tax avoidance. F...
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Ownership types support information hiding by providing object-based encapsulation. However the static restrictions they impose on object accessibility can limit the expressiveness of ownership types. In order to deal with real applications, it is sometimes necessary to admit mechanisms for dynamically exposing otherwise encapsulated information. The need for policies and mechanisms to control ...
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Definitions of cultural competence often refer to the need to be aware and attentive to the religious and spiritual needs and orientations of patients. However, the institution of psychiatry maintains an ambivalent attitude to the incorporation of religion and spirituality into psychiatric practice. This is despite the fact that many patients, especially those from underserved and underprivileg...
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With the growth of capital market, the shareholding structure of companies has become more complex. Direct ownership is easily recognizable through companies’ shareholders information, however with the formation of cross shareholding among companies, a kind of indirect and complex shareholding has emerged which is not observable. The primary owners (original owners) can take over other companie...
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Most work on data warehousing is dominated by architectural and data modeling issues. Although often key to the success of data warehousing projects, organizational issues are rarely covered. Based on project experiences in several large service companies, organizational requirements for data warehousing are derived. As a foundation for the development of organizational structures and organizat...
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ژورنال
عنوان ژورنال: Strategic Management Journal
سال: 2020
ISSN: 0143-2095,1097-0266
DOI: 10.1002/smj.3222