Academic literature on the topic 'Concept commercial'
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Journal articles on the topic "Concept commercial":
Reznikova, V. V. "ON THE CONCEPT OF COMMERCIAL PROCESS." Economics and Law, no. 2 (June 26, 2015): 38–44. http://dx.doi.org/10.15407/econlaw.2015.02.038.
Rose, A. J., F. Mohammed, A. W. F. Smith, P. A. Davies, and R. D. Clarke. "Superbainite: laboratory concept to commercial product." Materials Science and Technology 30, no. 9 (January 27, 2014): 1094–98. http://dx.doi.org/10.1179/1743284714y.0000000504.
Fusaro, Diego. "The Concept of ‘Commercial Anarchy’ in Fichte’s The Closed Commercial State." Serbian Political Thought 10, no. 2 (2014): 5–18. http://dx.doi.org/10.22182/spt.1022014.1.
Elməddin oğlu İbrahimov, Natiq. "The legal concept of a trade secret and its element." SCIENTIFIC WORK 15, no. 2 (March 9, 2021): 96–99. http://dx.doi.org/10.36719/2663-4619/63/96-99.
Turiak, Marek, Alena Novák Sedláčková, and Andrej Novák. "Flight Recorders - Alternative Concept for Commercial Aircraft." MAD - Magazine of Aviation Development 3, no. 16 (October 15, 2015): 32–36. http://dx.doi.org/10.14311/mad.2015.16.08.
Widjaja, Yusuf. "The Concept of Excellence in Nike Advertisement “Unlimited You”." K@ta Kita 5, no. 3 (November 16, 2018): 149–57. http://dx.doi.org/10.9744/katakita.5.3.149-157.
Екатерина Владимировна, Келарева. "ABOUT THE CONCEPT AND SIGNS CORPORATE COMMERCIAL ORGANIZATIONS." NORTH CAUCASUS LEGAL VESTNIK 1, no. 1 (April 2019): 100–105. http://dx.doi.org/10.22394/2074-7306-2019-1-1-100-105.
Bibikova, E. A., A. A. Valinurova, and N. A. Sergeeva. "Liquidity imbalance of commercial banks: Concept, evaluation methods." Financial Analytics: Science and Experience 11, no. 4 (November 29, 2018): 443–53. http://dx.doi.org/10.24891/fa.11.4.443.
Khan, Zahoor, Muhammad Rafiq, Amjid Amin, and Asmat Ullah. "Commercial vs. Cooperative Insurance (Concept and Operational Framework)." Business & Economic Review 2, no. 2 (October 1, 2010): 6–12. http://dx.doi.org/10.22547/ber/22/2.
Borisoglebskaya, L. N., E. N. Provotorova, and S. M. Sergeev. "Commercial software engineering under the digital economy concept." Journal of Physics: Conference Series 1399 (December 2019): 033029. http://dx.doi.org/10.1088/1742-6596/1399/3/033029.
Dissertations / Theses on the topic "Concept commercial":
Carlberg, Henrik. "Concept Design of a Commercial Submarine." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for marin teknikk, 2011. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-15300.
Gómez, González Victor, and Collado Emilio José Izquierdo. "The Cormoran project: a new concept in commercial aircraft design." Thesis, KTH, Aerodynamik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-121357.
Jaffar, Zainudin. "The concept and application of ḍamān in Islamic commercial law." Thesis, University of Edinburgh, 1994. http://hdl.handle.net/1842/17552.
Ketchemin, Eric P. "A comparative analysis of the concept of fiscal jurisdiction in income tax law." Master's thesis, University of Cape Town, 2002. http://hdl.handle.net/11427/11303.
The purpose of this dissertation is to analyse the definitional rules of fiscal jurisdiction as well as the tax consequences resulting from the application of these rules, as implemented in the national tax law of the chosen jurisdictions. In essence, there are two main rules, which give content to the chosen theory of fiscal jurisdiction, mainly source and residence. It is trite that globalisation of the world's economies poses certain problems for international tax policy. Companies and individuals are becoming more mobile and therefore are able to exploit tax differences between states. In consideration of the natural concern of governments that they should get an acceptable share of the profits generated by international businesses, this research study analyses the bases through which a country could claim the right to tax. The plasticity of these two key concepts (source and residence) may well subvert a country's ultimate tax objective because of the potential for exploitation of ambiguity in the search for effective avoidance. The residence tax system and its implications have been analysed mainly from the South African perspective, and where necessary, the analysis has sought reference in other jurisdictions such as the United Kingdom and the United States. The source principle of taxation and its effects have also been studied from the South African context, with a comparative approach from Hong Kong. It has been found that the countries considered in this research have, in various ways, adopted different combinations of subjective factors for tax liability in their domestic tax laws. At the same time, the relentless search of additional tax revenue, has led countries to implement in their tax laws, stringent anti-avoidance measures designed to prevent the deferral of tax, for instance on foreign source income. Factors such as the increasing complexity of modem business and the greater sophistication of tax planning techniques have contributed to this state of affairs. Thus, this dissertation highlights that competition between governments, in the face of international economic integrity, may lead countries to adopt tax rules, which though they follow the usual international standards, are nevertheless very complex in application and administration. This can maintain the problem of international double taxation and lead to excessive or unpredictable compliance burdens. It is shown how countries in the exercise of their fiscal jurisdiction can move towards harmonisation of rules and common interpretation of the tax base in the application of their national tax legislation.
Dion, Delphine. "La foule dans un contexte commercial : concept, mesure, effets sur les comportements." Rennes 1, 1999. http://www.theses.fr/1999REN10201.
Bordahandy, Pierre-Jean. "Les implications juridiques du concept de conteneur de transport." Aix-Marseille 3, 2006. http://www.theses.fr/2006AIX32077.
Charles, Stephen. "A critique of the concept of disadvantage in relation to the identification of affirmative action beneficiaries race as proxy for disadvantage." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/6049.
Dogan, Dilek. "Les enjeux du concept d'origine en droit international et communautaire." Phd thesis, Université de Grenoble, 2012. http://tel.archives-ouvertes.fr/tel-00911672.
Asselain, Maud. "La distinction des actes civils et de commerce : contribution à l'étude du concept de commercialité." Bordeaux 4, 1998. http://www.theses.fr/1998BOR40040.
The distinction between civil and commercial contracts is fundamental in french private law. Whether the contract is considered civil or commercial carries significant consequences, especially in the relevant legal rules (concerning for instance what jurisdiction will be competent). Although fundamental, the distinction is not free from uncertainties. There is no legal definition of commerciality and the jurisprudence lacks firmness and consistency. Any attempt at defining commerciality in terms of exercising enterprise, business or speculation activities turns out to be inadaquate to find a clear-cut dividing line. No perfect criterion of comerciality can exist. This rises the question whether the present distinction should not be given up or at least substantially modified. As a matter of fact, reuniting the whole of civil and commercial contracts, or, on the contrary, splitting them into a number of sub-categories, would not provide a proper solution. So we argue for a new definition of commerciality on the basis of a new criterion : being a professional businessman. Our solution is justified by the fact that all professional businessmen behave much the same way, in contradistinction to non professionals. This new distinction between professional and non professional contracts is apt to bring clearness and consistency to private law
Borgström, Ingrid, and Stefan Andersson. "The Concept of Commensurate with Income : Retroactive adjustments and the arm's length standard." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7492.
This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. Recent developments on the topic include the introduction of a similar provision in Germany. The purpose is to evaluate the standard’s compatibility with the arm’s length standard and to establish the current position of the concept of commensurate with income.
To meet this purpose the thesis first describes the inherent problems surrounding transfer pricing of intangibles as well as provides a background to transfer pricing in the U.S. The focus then shifts towards the history, application and criticism of the commensurate with income standard. The thesis also gives an account of the OECD’s and Germany’s positions on the matter. In the final analysis the compatibility with the arm’s length standard is examined from two angles; the commensurate with income standard’s valuation approach on one hand and its use of hindsight on the other.
The commensurate with income standard uses an income approach to valuation of transfers of intangibles instead of the market approach recommended by the OECD. This may lead to overvaluation of intangibles and is not strictly in line with the arm’s length standard. The German commensurate with income provision is more in line with the market approach and is therefore more compatible with the arm’s length standard in this aspect.
The commensurate with income standard allows adjustments to transfer prices with the benefit of hindsight. The actual income from a transferred intangible is thus used as evidence as to whether or not the original transfer price was set reasonably. The OECD is of the opinion that only information known at the time of the transfer should be used, but makes an exception for the particular situation when a tax authority can prove that unrelated parties would have adjusted transfer prices retroactively. The point made here is that the commensurate with income standard places the burden of proof on the taxpayer, while the OECD places it on the tax authority. This allows the OECD to stay true to the arm’s length standard, while the U.S. and Germany deviates somewhat from it.
However, there is no exact manner in which to define the arm’s length standard, and even the OECD deviates from it more or less. The commensurate with income standard may be one step further away from the purest definition of it but not a complete deviation. The German version of commensurate with income manages to target the same problem while staying closer to the arm’s length standard. Germany has thereby found a middle way and might hold the solution to finding a consensus between the OECD and the U.S.
Books on the topic "Concept commercial":
Sales, Emmanuel O. The legal environment: Concept, notes, and materials. Manila: De La Salle University Press, 1994.
Golberg, Elizabeth. The concept of protection in eastern European trade theory. Genève: Institut universitaire de hautes études internationales, 1985.
Challis, Clive. Helmut Krone, The Book: Graphic design and art direction (concept, form and meaning) after advertising's creative revolution. Cambridge: Cambridge Enchorial Press, 2005.
Jones, John Philip. What's in a name?: Advertising and the concept of brands. Aldershot: Gower, 1986.
Jones, John Philip. What's in a name?: Advertising and the concept of brands. Lexington, Mass: Lexington Books, 1986.
Sullivan, Clare Linda. Digital identity, an emergent legal concept: The role and legal nature of digital identity in commercial transactions. Adelaide, S. Aust: University of Adelaide Press, 2011.
Stone, Terry Lee. Managing the design process--concept development: An essential manual for the working designer. Beverly, Mass: Rockport Publishers, 2010.
Stone, Terry Lee. Managing the design process--concept development: An essential manual for the working designer. Beverly, Mass: Rockport Publishers, 2010.
Simmons, Christopher. Logo lab: Featuring 18 case studies that demonstrate identity creation from concept to completion. Cincinnati, OH: HOW Design Books, 2005.
Press, Design Studio. Concept design 2: Works from seven Los Angeles entertainment designers and seventeen guest designers. Culver City, CA: Design Studio Press, 2006.
Book chapters on the topic "Concept commercial":
Georgijevic, Milosav, Sanja Bojic, and Miljan Matijevic. "Networking of Information Flows—Improved Concept for the Inland Waterway Transport on the Danube." In Commercial Transport, 219–30. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-21266-1_14.
Ham, N. H. A. "Munitions Disposal as a Total Concept." In Conversion Concepts for Commercial Applications and Disposal Technologies of Energetic Systems, 47–54. Dordrecht: Springer Netherlands, 1997. http://dx.doi.org/10.1007/978-94-017-1175-3_7.
Elma, Onur, and Hossam A. Gabbar. "Perspectives of Demand-Side Management Under Smart Grid Concept." In Energy Conservation in Residential, Commercial, and Industrial Facilities, 225–48. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119422099.ch7.
Yi, Li, Christopher Gläßner, and Jan C. Aurich. "Concept for identifying potentials of additive manufacturing in commercial vehicle production." In Proceedings, 246–60. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-21300-8_20.
Schmalriede, Tobias. "CMS Concept for Commercial Vehicles: Optimized Fuel Efficiency and Increased Safe Mobility." In Augmented Vision and Reality, 437–49. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-29611-1_13.
Worley, J. "ISS: Overview of Where Station is at and a Concept for Commercial Utilization." In International Space Station: The Next Space Marketplace, 227–31. Dordrecht: Springer Netherlands, 2000. http://dx.doi.org/10.1007/978-94-011-4259-5_27.
Tragazikis, Panagiotis, and Michael Meimaris. "Engaging Kids with the Concept of Sustainability Using a Commercial Videogame-A Case Study." In Learning by Playing. Game-based Education System Design and Development, 291. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-03364-3_35.
Tragazikis, Panagiotis, and Michael Meimaris. "Engaging Kids with the Concept of Sustainability Using a Commercial Video Game – A Case Study." In Transactions on Edutainment III, 1–12. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-11245-4_1.
Savoni, Luciana, and Ralf Rudnik. "Aerodynamic Assessment of Pylon-Mounted Over-the-Wing Engine Installations on a STOL Commercial Aircraft Concept." In Notes on Numerical Fluid Mechanics and Multidisciplinary Design, 51–60. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-64519-3_5.
Esplugues, Carlos. "Civil and Commercial Mediation and National Courts: Towards a New Concept of Justice for the XXI Century?" In Ius Comparatum - Global Studies in Comparative Law, 213–59. Dordrecht: Springer Netherlands, 2017. http://dx.doi.org/10.1007/978-94-024-1066-2_10.
Conference papers on the topic "Concept commercial":
Ostergaard, Erik, Nicholas Angelini, and Raymond Aguero. "Concept for a Freight Efficient Heavy Duty Truck Chassis." In Commercial Vehicle Engineering Congress. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2020. http://dx.doi.org/10.4271/2020-01-5010.
Flörchinger, Peter, Uwe Zink, Willard Cutler, and Dean Tomazic. "DPF Regeneration-Concept to Avoid Uncontrolled Regeneration During Idle." In SAE Commercial Vehicle Engineering Congress & Exhibition. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2004. http://dx.doi.org/10.4271/2004-01-2657.
Holzmann, Frédéric, Armin Sulzmann, Gernot Spiegelberg, Roland Siegwart, and Heiner Bubb. "SPARC Technology - Concept of a New Safety Relevant Architecture." In 2005 SAE Commercial Vehicle Engineering Conference. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2005. http://dx.doi.org/10.4271/2005-01-3514.
Stephens, David. "Fan Noise for a Concept Commercial Supersonic Transport." In 53rd AIAA/SAE/ASEE Joint Propulsion Conference. Reston, Virginia: American Institute of Aeronautics and Astronautics, 2017. http://dx.doi.org/10.2514/6.2017-4635.
Urselmann, Rob P. H., Hans Haringa, Mark C. Russell, and Hani Elshahawi. "Benchmarking a Concept — Data-Driven Commercial Valuation of a Hypersonic Impact Drilling Concept." In Offshore Technology Conference. Offshore Technology Conference, 2020. http://dx.doi.org/10.4043/30595-ms.
Steinel, Klaus, and Gerhard Tebbe. "New Torsional Damper Concept to Reduce Idle Rattle in Truck Transmissions." In SAE Commercial Vehicle Engineering Congress & Exhibition. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2004. http://dx.doi.org/10.4271/2004-01-2722.
Wey, Albert. "Infrared-excitation for Improved Hydrocarbon Fuels' Combustion Efficiency - Concept and Demonstration." In SAE 2010 Commercial Vehicle Engineering Congress. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2010. http://dx.doi.org/10.4271/2010-01-1953.
Serrao, Lorenzo, Giulio Ornella, Gilberto Burgio, and Ettore Cosoli. "Development and Testing of a Hydraulic Hybrid Concept for Off-Highway Vehicles." In SAE 2013 Commercial Vehicle Engineering Congress. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 2013. http://dx.doi.org/10.4271/2013-01-2427.
Anisimov, Sergey, Aleksandr Kozlov, Paul Glanville, Mark Khinkis, Valeriy Maisotsenko, and Jessica Shi. "Advanced Cooling Tower Concept for Commercial and Industrial Applications." In ASME 2014 Power Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/power2014-32020.
Pramod Kumar, K., and Hari Om Bansal. "Commercial Sustainability of Vehicle-to-Grid Concept: An Overview." In 2020 International Conference on Emerging Trends in Communication, Control and Computing (ICONC3). IEEE, 2020. http://dx.doi.org/10.1109/iconc345789.2020.9117523.
Reports on the topic "Concept commercial":
Morissette, R. P., P. E. Schneringer, R. K. Lane, R. L. Moore, and K. A. Young. Commercial radioactive waste management system feasibility with the universal canister concept. Volume 1. Office of Scientific and Technical Information (OSTI), January 1986. http://dx.doi.org/10.2172/5440960.
Viljoen, Nolan, and Nathan Schuknecht. Commercial Development of an Advanced, High-Temperature, Linear-Fresnel Based Concentrating Solar Power Concept. Office of Scientific and Technical Information (OSTI), May 2012. http://dx.doi.org/10.2172/1183765.
Kraynova, O. S. Demand for a logistics concept for the design of innovative processes of commercial enterprises. Ljournal, 2011. http://dx.doi.org/10.18411/kray-2011-artc-00070.
Jones, J. W., J. J. Deringer, and H. N. McKay. Development of a methodology for defining whole-building energy design targets for commercial buildings: Phase 2, Development concept stage report. Office of Scientific and Technical Information (OSTI), September 1990. http://dx.doi.org/10.2172/6432043.
McKay, H. N., J. J. Deringer, J. W. Jones, and J. D. Hall. Development of a methodology for defining whole-building energy design targets for commercial buildings: Phase 2, Development Concept Stage Report. Office of Scientific and Technical Information (OSTI), September 1990. http://dx.doi.org/10.2172/6581112.
Deringer, J. J., J. D. Hall, J. W. Jones, H. N. McKay, and P. K. Alley. Development of a methodology for defining whole-building energy design targets for commercial buildings: Phase 2, Development Concept Stage Report. Office of Scientific and Technical Information (OSTI), September 1990. http://dx.doi.org/10.2172/6525025.
Jones, J. W., J. J. Deringer, and J. D. Hall. Development of a methodology for defining whole-building energy design targets for commercial buildings: Phase 2, Development concept stage report. Office of Scientific and Technical Information (OSTI), September 1990. http://dx.doi.org/10.2172/6770397.
Paulauskas, F. L., A. K. Naskar, S. Ozcan, J. R. Keiser, and J. P. Gorog. MATERIALS DEVELOPMENT FOR PULP AND PAPER MILLS, TASK 9 PROOF OF COMMERCIAL CONCEPT: COMMODITY CARBON FIBERS FROM WEYERHAEUSER LIGNIN BASED FIBERS. Office of Scientific and Technical Information (OSTI), August 2010. http://dx.doi.org/10.2172/988340.
Paulauskas, Felix L., Amit K. Naskar, Soydan Ozcan, James R. Keiser, and John Peter Gorog. CRADA Final Report: Materials Development For Pulp and Paper Mills, Task 9 Proof of Commercial Concept: Commodity Carbon Fibers From Weyerhaeuser Lignin Based Fibers. Office of Scientific and Technical Information (OSTI), September 2010. http://dx.doi.org/10.2172/988228.
Arnold, Zachary, Joanne Boisson, Lorenzo Bongiovanni, Daniel Chou, Carrie Peelman, and Ilya Rahkovsky. Using Machine Learning to Fill Gaps in Chinese AI Market Data. Center for Security and Emerging Technology, February 2021. http://dx.doi.org/10.51593/20200064.