1,720,962 research outputs found
PLONOS KAPITALIZACIJOS TAISYKLĖ: TEORINIO VERTINIMO IR MOKESTINIŲ GINČŲ PRAKTIKOS SANKIRTA
Get PDFStraipsnyje atskleidžiama plonos kapitalizacijos taisyklės samprata, koncepcijos, tendencijos, taikymo mokestinius ginčus nagrinėjančių institucijų praktikoje aiškinimas bei šios praktikos ir teorinio vertinimo santykio problematika
Pajamų natūra apmokestinimo problemos
Get PDFStraipsnyje analizuojamos pajamų natūra apmokestinimo problemos, siekiant atskleisti pajamų natūra sampratos turinį, būtinas sąlygas pajamoms natūra pripažinti, apmokestinant gyventojų pajamų mokesčiu, tų sąlygų santykį, kaip pajamos natūra aiškintinos konkrečiais apmokestinimo atvejais ir kokių problemų kyla, interpretuojant mokestinius ginčus nagrinėjančių institucijų pajamų natūra apmokestinimą.
This article analyzes fringe benefits taxation problems for the purpose of disclosing the conception of fringe benefits as an object of personal income tax. It also reveals what terms are necessary for the fringe benefits taxation and what the relationship between these terms is. Fringe benefits taxation in particular cases and its problems are examined with special attention to the Tax dispute settlement institutions case-law
Kitų nei kaupimo ir palyginimo bendrųjų finansinės apskaitos principų taikymas apmokestinant juridinius asmenis pelno mokesčiu
Get PDFStraipsnyje atskleidžiama, kiek iš tikrųjų taikomi kiti nei kaupimo ir palyginimo bendrieji finansinės apskaitos principai apmokestinant juridinius asmenis pelno mokesčiu. Tyrimu siekiama konkrečiai įvardyti, kurie bendrieji finansinės apskaitos principai apskritai „neveikia“ apmokestinant, o kurie yra aktualūs ir taikytini mokestiniams teisiniams santykiams
PALYGINIMO PRINCIPO TAIKYMO APMOKESTINANT JURIDINĮ ASMENĮ PELNO MOKESČIU PROBLEMINIAI ASPEKTAI
Get PDFStraipsnyje atskleidžiama palyginimo principo mokestinė reikšmė, turinys, diskutuojama, ar sąnaudų ir pajamų palyginimo reikalavimas yra savarankiškas principas, ar viena iš kaupimo principo taikymo sąlygų apmokestinant pelno mokesčiu, nagrinėjami kiti palyginimo principo taikymo aspektai
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax
Get PDFThis article discloses the conception of CCCTB and the relations between CCCTB and the legal regulation of financial accounting, including an analysis of concrete examples of how financial accounting rules are applied in CCCTB. The research highlights the necessity of applying financial accounting standards in CCCTB
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
KAUPIMO PRINCIPO TAIKYMAS APMOKESTINANT JURIDINIUS ASMENIS PELNO MOKESČIU
Get PDFStraipsnyje, identifikuojant pajamų ir sąnaudų pripažinimo, apmokestinant pelno mokesčiu, sąlygas, implikuojant finansinės apskaitos normų analizę, atsakoma į klausimą, ką reiškia kaupimo principo taikymą apibūdinantis teiginys ,,pajamos registruojamos tada, kai jos uždirbamos, o sąnaudos – tada, kai jos patiriamos“, tokiu būdu atskleidžiant šio principo taikymą mokesčių teisėje
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