تأثیر نتایج حسابرسی مالیاتی بر گزارش و ارزیابی مزایای مالیات ناشناخته We examine whether firms respond to settlements of their uncertain tax benefits (UTBs) by adjusting the related UTB reserve. A reported UTB settlement indicates that the tax authority challenged at least one of the firm’s uncertain tax positions, thereby …

یک چارچوب مفهومی برای مدیریت فرآیند کسب و کار اجتماعی Over the recent years, Business Process Management (BPM) paradigm has become more socially driven. The socialization of processes has become an unavoidable way to realize flexible processes by including means to improve collaboration, knowledge sharing and collective decisions. However, the …

استفاده از یک سیستم مدیریت فرایند کسب و کار برای مدل سازی روش های آموزشی پویا Enterprise Information Systems are enjoying an extensive trajectory in the optimization of organizations worldwide, of which predominantly the Business Process Management (BPM) systems stand out for their great flexibility. BPM models describe business workflows …