A collection of records pertaining to one of the main subjects of an information system, such as customers, employees, products and vendors. Master files contain descriptive data, such as name and ...

A concerning development from the Trump administration has privacy advocates sounding alarm bells nationwide: a plan to consolidate data from dozens of government agencies into what would amount to a ...

Transfer price refers to the prices of goods and services charged on transactions between the related parties and with the connected persons. The Organization for Economic Co-operation and Development ...