This paper presents transfer pricing and elements of drafting the transfer pricing file by the big companies.The transfer pricing procedure was founded based upon Order no.442/2016 and the Fiscal Procedure Code and it represents a method upon which the tax base is transferred from a high tax country to a country with low taxation.This legislation o

In underwater wireless sensor networks (UWSNs), media access control (MAC) is important because it may have a significant impact on network performance; however, the complex and changeable underwater communication environment is a great challenge for the MAC protocol.In flowing water, the network nodes are constantly moving, and the number of compe

In this study, we use a Miele K32222i Integrated Fridge specimen from wild-caught individual to determine the complete mitochondrial genome of the Amur soft-shelled turtle (Pelodiscus maackii).The complete mitogenome of P.maackii has 16,258 bp in length and consists of 13 protein-coding genes (PCGs), 22 tRNAs, two rRNAs, and one control region.The