Statement of Ownership

Statement of Ownership, Management and Circulation (Required by 39 U.S.C. 3685).

Analyzing the Aspects of Cross Sharing Ownership

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...

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...

Ownership Downgrading for Ownership Types

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 ...

chairman’s statement

in recent decades, increasing advancement in biological sciences brings the need for reliable updated re-sources. scientific research journals facilitate accessibility to comprehensive resources and lay a ground for dis-seminating the latest findings of research projects to achieve constructive experiences and satisfy the scientific community. accordingly, avicenna research institute has publis...