In addition, for applicable corporations, transfer-pricing issues that give rise to an uncertain tax position often are reportable on Schedule UTP, Uncertain Tax Position Statement. These issues also have increased the complexity of financial statements, requiring additional and longer footnote disclosures.ransfer-pricing issues often give rise to uncertain tax benefits, which under FASB ASC Topic 740, Income Taxes, require taxpayers to assess the strength of the uncertain position, based on its documentation and analysis.
Types of Variables. It is very important when designing a research study that the researcher fully understands the variables in the study in order for the results to be valid and have meaning. A variable is something in the study that can be changed such as a characteristic or a value. The most common types of variables, especially when study cause and effect relationships, are the independent and dependent variables. The independent variable is the one that can be controlled or manipulated.
Types of Research Methods. The purpose or purposes underlying a research study guide the choice of the specific research methods that are used. Any individual research study may address multiple questions, not all of which share the same purpose. Consequently, more than one research method may be incorporated into a particular research effort.