Business Commons^™

Introduction, Comparative Income Taxation: A Structured Analysis, Hugh J. Ault, Brian J. Arnold

Hugh J. Ault

This work presents a comparative analysis of some of the structural and design issues which are involved in mature income tax systems. Countries selected for the study are Australia, Canada, France, Germany, Japan, The Netherlands, Sweden, the United Kingdom and the United States. Each of the systems has evolved its own particular set of approaches and principles, outlined in Part One. Ensuing Parts deal with Basic Income Taxation, Taxation of Business Organizations and International Taxation. There is much to learn in the tax field from a comparative analysis of common problems. One need not believe in the existence of a …

Corporate Integration, Tax Treaties, And The Division Of The International Tax Base: Principles And Practices., Hugh J. Ault

Hugh J. Ault

In this Article, Professor Ault begins with an examination of the evolution of treaty principles for the allocation of and restrictions on international taxing jurisdiction. He then focuses on how economically based principles dealing with the taxation of international income affect treaty policy and presents the basic structural provisions involving the taxation of foreign income and foreign investors that emerge from domestically enacted or proposed integration systems. The technical aspects of the actual treaty practices that have been implemented with respect to integration systems are then related to the theoretical discussion. Professor Ault concludes with an examination of the implications …

Cloud Computing Providers And Data Security Law: Building Trust With United States Companies, Jared A. Harshbarger Esq.

Jared A. Harshbarger

Cloud computing and software-as-a-service (SaaS) models are revolutionizing the information technology industry. As these services become more prevalent, data security and privacy concerns will also rise among consumers and the companies who consider using them. Cloud computing providers must establish a sufficient level of trust with their potential customers in order to ease initial fears - and ensure certain compliance obligations will be met - at least to the extent that any such inquiring customer will feel comfortable enough to ultimately take the irreversible step of releasing their sensitive data and personal information into the cloud.

The Gratuities Debate And Campaign Reform – How Strong Is The Link?, George D. Brown

George D. Brown

The federal gratuities statute, 18 USC § 201(c), continues to be a source of confusion and contention. The confusion stems largely from problems of draftsmanship within the statute, as well as uncertainty concerning the relationship of the gratuities offense to bribery. Both offenses are contained in the same statute; the former is often seen as a lesser-included offense variety of the latter. The controversy stems from broader concerns about whether the receipt of gratuities by public officials, even from those they regulate, should be a crime. The argument that such conduct should not be criminalized can be traced to, and …

Corporate Governance And Accountability, Renee M. Jones

Renee Jones

This book chapter on Corporate Governance and Accountability is a contribution to the book CORPORATE GOVERNANCE - SYNTHESIS OF THEORY, RESEARCH, AND PRACTICE (Wiley, forthcoming 2010), edited by Ronald Anderson and H. Kent Baker. This chapter describes the sources of corporate governance standards for American corporations and analyzes the accountability mechanisms designed to ensure that corporate officials act faithfully in their management of corporate affairs. The chapter focuses on the financial reporting system under the U.S. securities laws which forms the foundation of the accountability system, and discusses structures and rules designed to ensure the integrity of financial reporting. The …

Disparate Impact Is Not Unconstitutional, Michael Evan Gold

Michael Evan Gold

[Excerpt] In Ricci v. DeStefano, the "New Haven Firefighters" case, whitefirefighters and one Hispanic firefighter sued the city of New Haven, Connecticut and city officials under Title VII. The plaintiffs claimed the city had committed intentional discrimination or disparate treatment against them when the city disregarded the results of promotion examinations that had an adverse effect on black and Hispanic applicants. The Supreme Court sustained the claim. In his concurring opinion, Justice Scalia invited attorneys in subsequent cases to consider arguing that the disparate impact theory of employment discrimination is unconstitutional. He reasoned as follows: • The Constitution prohibits the …

The Hedge Fund Explosion: Is The Bang Worth The Buck?, Arindam Bandopadhyaya, James L. Grant

James L. Grant

Any casual following of the financial news would reveal that hedge funds have experienced phenomenal growth, especially over the last fifteen years. In terms of numbers, there were an estimated 8000 hedge funds in 2005, up from only 500 in 1990. During this fifteen-year period assets under management have grown from an estimated $50 billion to $1.5 trillion. Moreover, the hedgefund industry has spawned a “fund of funds” business, which has slowly become the preferred way of investing in hedge funds, especially for institutional investors. Today, the number of these combination funds is estimated at about 4000. Until recently, hedge …

Public Perception Study 2011: Mental Illness, Drug And Alcohol Abuse, Oscar T. Mcknight

Oscar T McKnight Ph.D.

This study examined the public perception of mental illness, drug and alcohol abuse. Field-interviews with participants occurred "on the street" with no difficulty. Participants offered ten general recommendations to professionals developing programs for mental illness, drug or alcohol abuse. The public stressed the professional responsibilities of physicians, pharmacists, counselors and teachers to prevent drug abuse.

Restoring The Natural Law: Copyright As Labor And Possession, Alfred C. Yen

Alfred C. Yen

In this Article, Professor Yen explores the problems associated with viewing copyright solely as a tool for achieving economic efficiency and advocates for the restoration of natural law to copyright jurisprudence. The Article demonstrates that economics has not been solely responsible for copyright’s development and basic structure, but has rather developed along lines suggested by neutral law, despite modern copyright jurisprudence. The Article considers the consequences of extinguishing copyright’s natural law facets in favor of the blind pursuit of efficiency and concludes by exploring the implications of restoring natural law thinking to copyright jurisprudence.

Negotiability, Property, And Identity, James S. Rogers

James S. Rogers

In this Article, Professor Rogers challenges the assumption that securities transfer law has always been based on negotiable certificates and suggests that the reign of negotiability is a relatively recent, and brief, phase in the long history of investment securities trading. Professor Rogers posits that the difficulties currently facing the law of securities transfers are in large part due to the transition from paper to electronic representations of investments. To place these challenges into perspective, Professor Rogers first surveys the history of securities trading and then examines the theoretical underpinnings of the law of securities transfers.

Estimating The Effects Of Changing Social Security Benefit Formulas, Gary S. Fields, Olivia S. Mitchell

Gary S Fields

[Excerpt] The U.S. Social Security system faces serious financial difficulties in both the short and the long run. The short-run problem is that the system has very meager financial reserves. In the long run—after the year 2010, when the post-World-War-II baby-boom generation reaches retirement age—the financial problems of Social Security will intensify because of population aging and the consequent decline in the ratio of workers to retirees.

These problems have led to proposed reforms aimed at assuring the financial stability of the system. The question addressed here is: what effects would these reforms have on three variables—retirement ages, retirement incomes, …

The Integration Of Smaller Economies Into The Ftaa, Frank J. Garcia

Frank J. Garcia

No abstract provided.

The Global Market And Human Rights: Trading Away The Human Rights Principle, Frank J. Garcia

Frank J. Garcia

No abstract provided.

Evaluating Imf Crisis Prevention As A Matter Of Global Justice, Frank J. Garcia

Frank J. Garcia

No abstract provided.

The Misuse Of Tax Incentives To Align Management-Shareholder Interests, James R. Repetti

James R. Repetti

The U.S. tax system contains many provisions which are intended to align management of large publicly traded companies more closely to stockholders. This article shows that many of the tax provisions that have been adopted are of questionable effectiveness because they fail to address the complexities of stockholder-management relations in attempting to motivate management to act in the best interests of stockholders. The article proposes that rather than Congress attempting to identify the best way that it can use the tax system to motivate management, Congress should eliminate tax provisions which subsidize management's inefficiencies in order to encourage stockholders, themselves, …

Understanding Csr: An Empirical Study Of Private Self-Regulation, Benedict Sheehy

Benedict Sheehy

Abstract: The article is a study of an important burgeoning form of regulation—private self-regulation—in the area of Corporate Social Responsibility (CSR). Rather than taking a purely theoretical approach or a social scientific study relying publicly reported data, the article addresses the issue by way of interview based case studies. As a study in regulation it clarifies the difference between various types of self-regulation, trade associations’ codes as private self-regulation and government sponsored self-regulation. This distinction hampers efforts to understand the important aspects of motivation and compliance. This study provides empirical examination of compliance in private self-regulation. Given the impact and …

The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring

Diane M. Ring

What should international tax scholars be doing? Over the past two decades, international tax has grown both as a practice area and as a field of study. Scholars have begun devoting significant attention to the development, design, and implementation of international tax law. This activity is accompanied by a reflection on the scholarship and its goals, method and content. A review of modern international tax scholarship reveals that as the field has matured, international tax scholars have increasingly turned to other disciplines, especially social sciences, to draw upon their insights, ideas, and research to improve understanding of international tax policy. …

Democracy, Sovereignty And Tax Competition: The Role Of Tax Sovereignty In Shaping Tax Cooperation, Diane M. Ring

Diane M. Ring

This paper considers the question of how sovereignty shapes arguments over the merits of tax competition and how sovereignty influences the design of responses to tax competition. Part I provides a basic overview of sovereignty concepts, in particular their relevance to a nation-state desirous of control over tax policy. Part II defines tax competition, identifies the different kinds of states involved, reviews the emergence of the OECD project to limit harmful tax competition, and traces the EU experience with tax competition. Part III explores the normative grounds for challenging tax competition and the role of sovereignty in shaping and limiting …

Recommendations For Australia’S Implementation Of The National Emergency Warning System Using Location-Based Services, Anas Aloudat, Katina Michael, Roba Abbas

Professor Katina Michael

Mobile alerts, notifications and location-based emergency warning systems are now an established part of mobile government strategies in an increasing number of countries worldwide. In Australia the national emergency warning system (NEWS) was instituted after the tragic Black Saturday Victorian Bushfires of February 2009. In the first phase, NEWS has enabled the provision of public information from the government to the citizen during emergencies anywhere and any time. Moving on from traditional short message service (SMS) notifications and cell broadcasting to more advanced location-based services, this paper provides executive-level recommendations about the viability of location-based mobile phone services in NEWS …

The Fall-Out From Emerging Technologies: On Matters Of Surveillance, Social Networks And Suicide, M.G. Michael, Katina Michael

M. G. Michael

No abstract provided.

The Fall-Out From Emerging Technologies: On Matters Of Surveillance, Social Networks And Suicide, M.G. Michael, Katina Michael

Professor Katina Michael

No abstract provided.

Introduction To The Demography Volume, Samuel B. Bacharach, Pamela S. Tolbert

Pamela S Tolbert

[Excerpt] This volume represents another effort by Research in the Sociology of Organizations to focus on a crucial issue in organizational sociology. In some of the previous volumes, we concentrated on organizations and professions (Volume 8, 1991), the structuring of participation in organizations (Volume 7, 1989), and the social psychological processes in organizations (Volume 3, 1984). This volume concentrates on one of the most important emerging issues in organizational sociology—the issue of organizational demography.

Organizations Of Professionals: Governance Structures In Large Law Firms, Pamela S. Tolbert

Pamela S Tolbert

Despite the growing number of studies of professionals in organizations, surprisingly little attention has been given to the way in which professions shape organizations. This research addresses this issue by examining the determinants of formal structures in large law firms for decision making in two areas: compensation and promotion. We argue that the structures for compensation decisions are strongly influenced by contemporary business strategies adopted by law firms, as indicated by a number of organizational characteristics. Because promotion decisions are closely tied to the institution of professional authority, however, structures for these decisions are largely unaffected by such strategies. The …

Canadian Trusts, Tiffany C. Walsh

Tiffany Walsh J.D., B.Comm.

No abstract provided.

Cnsx Vs. Tsx-V, Tiffany C. Walsh

Tiffany Walsh J.D., B.Comm.

The Toronto Stock Exchange Venture (TSX-V) and the Canadian National Stock Exchange (CNSX) are both public capital markets that cater to small cap companies that wish to expand their equity financing opportunities. There are many listing requirements to be complied with and several advantages/disadvantages for each market that are analyzed below.

Ethical Issues In Business And The Lawyer's Role, Robert J. Rhee, Carol Morgan, Tamar Frankel, Mark Fagan

Robert Rhee

No abstract provided.

Titan Gel Gold Original Cream Pembesar Penis Terbaik No 1, Tunggal Solusi

tunggal solusi

Student Affairs Program Evaluation: A Factor Analytic Solution, Oscar T. Mcknight

Oscar T McKnight Ph.D.

This program and presentation addresses the use of factor analysis in program evaluation. Specific focus will highlight the development and selection of marker items. The goal is to label and interpret factors according to targeted questions of interest. Therefore, results are not only descriptive, but predictive - with practical application to student retention and satisfaction. Process is useful for benchmarking best practices; measuring student satisfaction and learning; tracking student participation; evaluating program results; determining future program or service needs; and, assessing effectiveness of delivered programs.

Cleveland Schools Social Skills Training Program Showing Positive Results, David Volosin, Oscar T. Mcknight, John Sikula

Oscar T McKnight Ph.D.

This article reports on research conducted in the Cleveland Metropolitan School District by the Society for Prevention of Violence (SPV). A total of 1500 students and 150 teachers participated in a social skills training program. Statistically significant positive results were found over the course of the 2009 - 2010 school year. A positive change in the school environment was documented via a thirty-five item learning survey. Because of the positive results, during the 2010 - 2011 school year, SPV's social skills training program is being implemented in all three Parma middle schools.

Institutional Sources Of Organizational Culture In Major Law Firms, Pamela S. Tolbert

Pamela S Tolbert

[Excerpt] A large body of research has been generated within the last few years on the forms and functions of organizational culture and on the consequences of culture for organizational control and effectiveness. Surprisingly little attention has been given, however, to the sources of organizational culture and, in particular, to the features of organizations that affect its maintenance and transmission. This chapter uses an institutionalization perspective to explore these issues.