Managing electronic health records (EHRs) within hospitals presents significant challenges, particularly in ensuring the security, privacy, and accessibility of sensitive patient data. Traditional systems are often vulnerable to breaches and inefficiencies, demanding the need for exploration of...

To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....