Entire DC Network | Open Access Articles | Digital Commons Network™

Our Clumsy System Is Best For Church And Market, Nathan B. Oman

Nathan B. Oman

No abstract provided.

Go to article

Nineteenth Century Corporate Law: A New Lens For Religious Freedom Scholars, Nathan B. Oman

Nathan B. Oman

No abstract provided.

Go to article

The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim

Darian M. Ibrahim

Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."

Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …

Go to article

Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams

Colin C Williams

This document sets out examples of proven approaches

and practices that Platform members and observers

have used to tackle undeclared work in Europe. The

aim is to inspire national policy-makers with tried and

tested approaches and to provide sources of further

information of how to put these concrete examples into

action.

Go to article

Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes

Amy Holmes

The Governmental Accounting Standards Board (GASB) adopted Statement No. 77 requiring government disclosure of tax abatements in audited financial reports for years beginning after December 15, 2015. This paper reports survey findings provided by accounting and finance professionals (practitioners) regarding their tax abatement reporting perceptions. We then review early implementation of the abatement disclosure and find the disclosed information does not meet the practitioner’s expectations. Our findings fill a gap in state and local financial reports as it appears the new disclosure requirement does not fulfill the Board’s reporting transparency expectation goals.

Go to article

Water Privatization Trends In The United States: Human Rights, National Security, And Public Stewardship, Craig Anthony (Tony) Arnold

Craig Anthony (Tony) Arnold

No abstract provided.

Go to article

How A Latecomer Company Used It To Redeploy Slack Resources, Wenyu Du, Shan L. Pan, Jinsong Huang

Humayun Zafar

Many companies slow in adopting modern enterprise systems are catching up. An important agenda of CIOs of these latecomer companies is to redeploy slack resources into productive use. IS research, however, has not previously studied how to use IT to redeploy slack resources. Based on an in-depth case study of the digital transformation completed by a latecomer - XCMG, the largest construction machinery manufacturer in China - we derive a four-phase process model of IT-enabled slack redeployment and provide six recommendations for CIOs. These findings and recommendations are timely because, as the economy slows, slack resources are becoming commonplace in …

Go to article

Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams

Colin C Williams

This report evaluates the extent, nature and drivers of the undeclared economy in Serbia and is followed by a report that will provide recommendations regarding how this sphere can be tackled.

Go to article

Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams

Colin C Williams

This report is part of the project SHADOWSwhich aims to investigate the effectiveness of different policy measures in reducing undeclared work. As such, the project evaluates not only the effectiveness of using a rational economic actor approach (that tackles undeclared work by ensuring that the payoff from undeclared work is outweighed by the costs), and a social actor approach (grounded in a view that undeclared work arises when tax morale is low), but also analyses the interaction effects (between deterrents and tax morale, and vertical and horizontal trust) in various contexts. This report focuses on the social actor approach, …

Go to article

Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams

Colin C Williams

This diagnostic report evaluates the extent, nature and drivers of the undeclared economy in Albania. Based on desk-research and interviews with various stakeholders, this report sets the scene for a strategy and action plan for tackling undeclared work in Albania, presented in a separate document.

Go to article

Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams

Colin C Williams

This diagnostic report evaluates the extent, nature and drivers of the undeclared economy in The Former Yugoslav Republic of Macedonia followed by recommendations regarding how this sphere can be tackled

Go to article

Top Management Support, Collective Mindfulness, And Information Systems Performance, Shaji A. Khan, Albert L. Lederer, Dinesh A. Mirchandani

Shaji Khan

Mindfulness is a cognitive process that facilitates the discovery and correction of errors that might escalate. This study applies mindfulness theory to examine the impact of top management support for information systems on collective mindfulness, and that of collective mindfulness on IS performance. It treated such mindfulness in five dimensions, and top management support and IS performance as uni-dimensional. Forty-seven chief executive officers responded to a survey asking their perceptions of the constructs. Top management support predicted four of the dimensions with the strongest effect on sensitivity to IS operations. A negative path from support to commitment to IS resilience …

Go to article

Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi

Colin C Williams

The aim of this paper is to evaluate how employers who illegally under-report their employees’ salaries to

evade paying the full tax and social contributions owed can be explained and tackled. These employers have

been conventionally explained as rational economic actors doing so when the benefits outweigh the costs,

and thus the solution is to increase the sanctions and/or probability of detection. An alternative social actor

approach, however, explains employers as under-reporting salaries because of their lack of both vertical trust

(i.e., their beliefs are not in symmetry with the laws and regulations) and horizontal trust (i.e., they believe

many …

Go to article

Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams

Colin C Williams

The under-declaration of work ranges from employers using unregistered employees, through the under-declaration of income by the formal self-employed and formal businesses, to the misuse of collaborative platforms and the digital economy to conceal the full amount of incomes and social security due.

The objective of this thematic discussion on under-declared employment in the European Union is: (i) to exchange information on what works and what does not, (ii) to generate knowledge about under-declared employment, and (iii) to explore how the Platform activities can contribute to tackling under-declared employment.

The intention is to focus upon two types of under-declaring work: …

Go to article

Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams

Colin C Williams

To tackle undeclared work, the conventional rational economic actor approach

uses deterrents to ensure that the costs of engaging in undeclared work outweigh

the benefits. Recent years have seen the emergence of a social actor approach

which focuses upon improving tax morale. To analyse the association between

participation in undeclared work and these policy approaches, 2,014 face-toface

interviews, conducted in FYROM in 2015, are reported. Logistic regression

analysis reveals no association between participation in undeclared work and the

perceived level of penalties and risk of detection, but there is an association with

the level of tax morale. The paper concludes …

Go to article

Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams

Colin C Williams

When explaining and tackling the undeclared economy in Central

and Eastern Europe, participants have been conventionally viewed

as rational economic actors. They engage in undeclared work

when the benefits outweigh the costs. Participation is thus

deterred by increasing the sanctions and/or probability of being

caught. Recently, however, an alternative social actor approach

has emerged which views participants as engaging in undeclared

work when their norms, values and beliefs (i.e. citizen morale) do

not align with laws and regulations (i.e. state morale). Here, therefore,

initiatives to develop greater symmetry between civic and

state morale are pursued. To evaluate the validity and …

Go to article

Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams

Colin C Williams

1. Introduction

The aim of this study is to review the range of preventative approaches for tackling undeclared work available to Member States, and to focus upon two types of preventative measure, namely service vouchers and the use of awareness raising campaigns.

2. Rationales for a preventative approach

· The rationale for a preventative approach is to shift away from resolving problems after they have occurred towards preventing non-compliance in the first place.

· Article 1 of Decision (EU) 2016/3441, establishing the Platform, explicitly encourages such a preventative approach. It states that ‘”tackling”, in relation to undeclared work, means preventing, …

Go to article

Teaching Specialized Legal Research: Business Associations, Kris Helge, Terri Lynn Helge

Terri L. Helge

Business associations are a complex substantive topic that can be included in an advanced legal research course that teaches students sophisticated research, writing, and citation skills. This article presents the basic substantive law regarding business associations necessary to deliver instruction about advanced legal research, writing, and citation. This article also offers a model syllabus with suggested sources and assignments for students. These research assignments require students to perform tasks such as citing primary and secondary sources, learning advanced research skills using loose-leaf materials, assimilating information from multiple sources into cogent narratives, locating information using various electronic resources, digests, and other …

Go to article

2018 European Platform Undeclared Work Survey Report: Obstacles To Tackling Undeclared Work At The Cross-Border And National Levels, Bilateral And National Agreements, And Complaint Reporting Tools, Colin C. Williams

Colin C Williams

Responses were received from 45 authorities with responsibilities for tackling undeclared work in 25 Member States (MS), most of whom were labour inspectorates or Ministries of Labour. The issues covered: obstacles to tackling undeclared work at the cross-border and national levels; the use of bilateral and multilateral agreements, and the use of complaint reporting tools in Member States

Go to article

Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams

Colin C Williams

The objective of the thematic discussion on preventative measures for tackling undeclared work, focusing on both service vouchers and awareness raising campaigns, is (i) to exchange information on what works and what does not, (ii) to generate knowledge about these preventative measures, and (iii) to explore how the Platform activities can contribute to developing a preventative approach towards undeclared work.

This thematic discussion will focus attention on three key issues. In Part 1, we will address an issue everyone is aware of but until now has not been discussed, namely why preventative measures are not commonly used in Member States …

Go to article

A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer

Abigail Hoelzlhammer

This strategic audit will examine the problems Tesla is currently facing, do a Porter’s Five Forces analysis of the company, review environmental factors affecting Tesla, state Tesla’s current strategy, evaluate their distinguishing resources and competitive advantages, and end with a strategic recommendation along with implementation requirements.

One of Tesla’s vehicles crashed in March 2018 while on autopilot, which caused their stock to drop significantly. They’re also experiencing issues with the production of the new Model 3. The current political situation and growing demand for the parts Tesla needs are environmental factors that are having a negative effect. On the …

Go to article

A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer

Abigail Hoelzlhammer

This strategic audit will examine the problems Tesla is currently facing, do a Porter’s Five Forces analysis of the company, review environmental factors effecting Tesla, state Tesla’s current strategy, evaluate their distinguishing resources and competitive advantages, and end with a strategic recommendation along with implementation requirements.

One of Tesla’s vehicles crash in March 2018 while on autopilot, which cause their stock to drop significantly. They’re also experiencing issues with the production of the new Model 3. The current political situation and growing demand for the parts Tesla needs are environmental factors that are having a negative effect. On the other …

Go to article

Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams

Colin C Williams

Recent years have seen a questioning of the negative representation of

informal sector entrepreneurship and an emergent view that it may offer significant

benefits. This paper advances this rethinking by evaluating the relationship between

business registration and future firm performance. Until now, the assumption has been

that starting-up unregistered is linked to weaker firm performance. Using World Bank

Enterprise Survey data on 2494 formal enterprises in Turkey, and controlling for other

determinants of firm performance as well as the endogeneity of the registration

decision, the finding is that formal enterprises that started-up unregistered and spent

longer unregistered have significantly higher …

Go to article

Asia's Next Tiger?, Clifford J. Shultz, William J. Ardrey

Clifford J Shultz

Vietnam has evolved from one of the worst performing economies in Asia during the early 1980s, to winning the Euromoney Best Managed Economy Award in the '90s. Foreign investors, betting that Vietnam was serious about its economic reforms, rushed to penetrate this market. Some succeeded, many failed. Vietnam must now respond to the challenge of rising expectations by foreign investors while delivering increased variety and quality of goods demanded by its people. The transition from a command to a market economy continues to lurch forward, creating a promising but perilous marketing environment. INSETS: Important Political Developments Since 1992;Vietnam: The Bad …

Go to article

After The Art, Panel, Nuri Richards

Nuri Richards

This file contains the documents and information regarding the project AFTER THE ART. A panel selected by the Programing Department of Art UNTITLED Miami for their 2016 edition.

Some of documents include guidelines, timelines, press release, and project proposal.

Go to article

U.S. Call Center Industry Report 2004 National Benchmarking Report Strategy, Hr Practices & Performance, Rosemary Batt, Virginia Doellgast, Hyunji Kwon

Virginia Doellgast

No abstract provided.

Go to article

Investing In China: Opportunity And Barriers For Foreign Investors In A Complex Chinese Economy.Pdf, Robert Geer

Robert Geer

Introduction:

China’s economy has exploded since the introduction of free market policies which brought the populous nation to the world stage. China now boasts the second largest economy in the world and will overtake the United States in the near future. The easing of restrictions on foreign direct investment (FDI) allows foreign businesses to enter the marketplace easier than in the past, which is making the switch to China easier for businesses. Obstacles are still prevalent in the communist controlled country, which can cause trouble for businesses not properly prepared for the move into the Chinese economy. However, there are …

Go to article

Corporate Social Reporting Initiative - Report To Minister Of Finance, Poonam Puri, Edward J. Waitzer, Kevin Ranney, Michael Torrance

Edward J. Waitzer

In response to a Private Member’s Resolution calling upon the Ontario Securities Commission to conduct a consultation on corporate social responsibility and environmental, social and governance reporting standards and to adopt an enhanced standardized reporting framework, the Hennick Centre for Business and Law and Jantzi-Sustainalytics undertook a multi-stakeholder consultation process in respect of requirements regarding corporate social disclosure standards. This report to the Minister of Finance reflects a synthesis of the views that emerged from that process. The recommendations herein complement those contained in the Commission’s report to the Minister of Finance, dated December 18, 2009 (regarding environmental and governance …

Go to article

Corporate Social Performance: Reporting Roundtable, Poonam Puri, Edward J. Waitzer, Kevin Ranney, Michael Torrance

Edward J. Waitzer

The purpose of this consultation (to take place in Toronto, Canada on December 7, 2009) is to elicit the views of informed stakeholders in a review of reporting and disclosure requirements under Ontario securities legislation for corporate “social” performance. In particular, the Consultation paper considers whether existing reporting and disclosure requirements on corporate social performance are adequate. If change is advisable, the question becomes what regulatory or other measures merit consideration. The Consultation is in response to a private member’s resolution introduced by the Honorable Laurel Broten (Etobicoke-Lakeshore), and passed unanimously by the Ontario Legislature (the “Resolution”). In part, the …

Go to article

Corporate Social Performance: Reporting Roundtable, Poonam Puri, Edward J. Waitzer, Kevin Ranney, Michael Torrance

Poonam Puri

The purpose of this consultation (to take place in Toronto, Canada on December 7, 2009) is to elicit the views of informed stakeholders in a review of reporting and disclosure requirements under Ontario securities legislation for corporate “social” performance. In particular, the Consultation paper considers whether existing reporting and disclosure requirements on corporate social performance are adequate. If change is advisable, the question becomes what regulatory or other measures merit consideration. The Consultation is in response to a private member’s resolution introduced by the Honorable Laurel Broten (Etobicoke-Lakeshore), and passed unanimously by the Ontario Legislature (the “Resolution”). In part, the …

Go to article

Full-Text Articles in Entire DC Network

Our Clumsy System Is Best For Church And Market, Nathan B. Oman

Nathan B. Oman

Nineteenth Century Corporate Law: A New Lens For Religious Freedom Scholars, Nathan B. Oman

Nathan B. Oman

The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim

Darian M. Ibrahim

Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams

Colin C Williams

Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes

Amy Holmes

Water Privatization Trends In The United States: Human Rights, National Security, And Public Stewardship, Craig Anthony (Tony) Arnold

Craig Anthony (Tony) Arnold

How A Latecomer Company Used It To Redeploy Slack Resources, Wenyu Du, Shan L. Pan, Jinsong Huang

Humayun Zafar

Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams

Colin C Williams

Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams

Colin C Williams

Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams

Colin C Williams

Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams

Colin C Williams

Top Management Support, Collective Mindfulness, And Information Systems Performance, Shaji A. Khan, Albert L. Lederer, Dinesh A. Mirchandani

Shaji Khan

Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi

Colin C Williams

Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams

Colin C Williams

Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams

Colin C Williams

Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams

Colin C Williams

Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams

Colin C Williams

Teaching Specialized Legal Research: Business Associations, Kris Helge, Terri Lynn Helge

Terri L. Helge

2018 European Platform Undeclared Work Survey Report: Obstacles To Tackling Undeclared Work At The Cross-Border And National Levels, Bilateral And National Agreements, And Complaint Reporting Tools, Colin C. Williams

Colin C Williams

Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams

Colin C Williams

A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer

Abigail Hoelzlhammer

A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer

Abigail Hoelzlhammer

Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams

Colin C Williams

Asia's Next Tiger?, Clifford J. Shultz, William J. Ardrey

Clifford J Shultz

After The Art, Panel, Nuri Richards

Nuri Richards

U.S. Call Center Industry Report 2004 National Benchmarking Report Strategy, Hr Practices & Performance, Rosemary Batt, Virginia Doellgast, Hyunji Kwon

Virginia Doellgast

Investing In China: Opportunity And Barriers For Foreign Investors In A Complex Chinese Economy.Pdf, Robert Geer

Robert Geer

Corporate Social Reporting Initiative - Report To Minister Of Finance, Poonam Puri, Edward J. Waitzer, Kevin Ranney, Michael Torrance

Edward J. Waitzer

Corporate Social Performance: Reporting Roundtable, Poonam Puri, Edward J. Waitzer, Kevin Ranney, Michael Torrance

Edward J. Waitzer

Corporate Social Performance: Reporting Roundtable, Poonam Puri, Edward J. Waitzer, Kevin Ranney, Michael Torrance

Poonam Puri