Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 3 of 3

Full-Text Articles in Business

Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko Dec 2020

Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko

Journal of Environmental Science and Sustainable Development

The global pandemic of 2019–2020 is changing not only the lives of citizens, but also approaches to business management. The activities of audit companies have not escaped. Problematic and debatable issues need to be addressed to formulate a comprehensive approach to audits in a transformative economic environment and minimize the global economy's eco-anxiety. The purpose of the article is to determine the role of the audit in minimizing the eco-anxiety of the world economy. The study's materials were indicators of the spread of the COVID-19 pandemic in the world, public writings of scientists, official reports of international organizations, regulations, and …


Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat Dec 2020

Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat

Jurnal Vokasi Indonesia

This paper discusses the Fiscal Correction Dispute Analysis on Research & Development Costs at the 2014 Tax Audit Year PT. X. In this case study discusses the different interpretations between taxpayers and Fiscus on the provisions governing the costs that can be charged to companies, causing tax disputes. The purpose of writing is to determine the background of the recognition of research and development costs at PT X. and its compliance with the provisions of tax regulations. The research method used is descriptive qualitative. The result of this case study is the assumption from the Fiscus regarding the recognition of …


Developing An On-Campus Creative Economy Clinic To Elevate The Quality Of Existing Community Service Program, Andri Zainal, T. Citra Nisa Farza, Khairunnisa Harahap, Pasca Dwi Putra Jul 2020

Developing An On-Campus Creative Economy Clinic To Elevate The Quality Of Existing Community Service Program, Andri Zainal, T. Citra Nisa Farza, Khairunnisa Harahap, Pasca Dwi Putra

ASEAN Journal of Community Engagement

The ongoing community service program has not provided optimal and sustainable outcomes that can improve the creative economy sector as a partner, especially in the era of technological disruption. This study describes the importance of setting up a creative economy clinic at the university, which is based on the needs of upscaling local micro, small, and medium enterprises (MSMEs’) performance. The discussions presented in the paper arise from a qualitative conceptual study using an instrumental case study approach, linking insights from theoretical perspectives and works across disciplines that concern the development of a creative economy clinic. The results of the …