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3.989  Articles
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Students’ Higher Order Thinking Skills (HOTS) can be honed by gradually developing new concepts from their multiple representation abilities through HOTS-based multiple representation learning models. This study aims to determine the effectiveness of the ... see more

Abstract: This study aims to examine students' critical thinking skills on a one-dimensional kinematics graph. This quantitative descriptive model involved 51 final semester students and 32 early semester students. The test instrument was in the form of t... see more

Procuramos, com este trabalho, identificar quais são as variáveis mais importantes para a geração de valor em empresas que apresentam alto investimento em ativos intangíveis. O estudo focou os setores de economia criativa e de tecnologia da informação e c... see more

A Constituição Federal do Brasil foi promulgada no ano de 1988. Desde então, o mundo passou por diversas transformações. O fenômeno da globalização, aliado aos avanços tecnológicos, desencadeou o surgimento das riquezas intangíveis. A digitalização da eco... see more

This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analy... see more

This study aim to examine the effect of financial derivatives, financial leverage, and intangible assets on transfer pricing aggressiveness. The samples are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016. Using purpo... see more

Business development encourages companies to grow into multinational companies whose activities are not only centered on one country. In transactions carried out by multinational companies, it is possible for companies to manipulate transfer prices (trans... see more

En las últimas décadas se observa un incremento del turismo religioso hacia los santuarios de montaña vascos, entre los que se destaca por su patrimonio material e intangible, el de San Miguel de Aralar. Construido en las alturas del una cordelada kárstic... see more

This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analy... see more

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