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Full-Text Articles in Business

Our Clumsy System Is Best For Church And Market, Nathan B. Oman Sep 2019

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

Nathan B. Oman

No abstract provided.

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The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim Sep 2019

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 …

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Healthcare Mail Lists - Germanymailinglist.Jpg, Nataliee Natalyyportman@Gmail.Com Jul 2019

Healthcare Mail Lists - Germanymailinglist.Jpg, Nataliee Natalyyportman@Gmail.Com

Nataliee

With our well classified healthcare mailing lists and email database we help to reach out to larger and healthier sales opportunities. Our email list strengthens your present client base and increases your return of investment. We develop contacts to key decision makers who want to buy your product or services. Consisting of data from most of the medical industries you get the most wide ranged lists at a reasonable price. Customize your Healthcare list with our updated database and reach out to your target customers. Recapture your consumers by lightening up your database with our services and increase your return …

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Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams Jul 2019

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.

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Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes Jul 2019

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.

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Chief Business Officer Email List | Cbo Database | Cbo Contact Lists, Gabriel Len Apr 2019

Chief Business Officer Email List | Cbo Database | Cbo Contact Lists, Gabriel Len

Reachstream

The Chief Business Officer Email List generated by ReachStream are effective campaign tools which would drive your business to the next level.

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Chief Compliance Officer Email List | Cco B2b Mailing Database, Gabriel Len Apr 2019

Chief Compliance Officer Email List | Cco B2b Mailing Database, Gabriel Len

Reachstream

Reach the top of the ladder with ReachStream’s Chief Compliance Officer Email List to connect with key decision makers of prominent companies.

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Chief Content Officer Email List | Cco Mailing Address Database, Gabriel Len Apr 2019

Chief Content Officer Email List | Cco Mailing Address Database, Gabriel Len

Reachstream

There is increase in demands for innovating new strategies to sell to prospective clients. Use Chief Content Officer Email List to increase your database.

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Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams Feb 2019

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.

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Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams Jan 2019

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, …

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Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams Dec 2018

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.

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Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams Dec 2018

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

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Top Management Support, Collective Mindfulness, And Information Systems Performance, Shaji A. Khan, Albert L. Lederer, Dinesh A. Mirchandani Nov 2018

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 …

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Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi Oct 2018

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 …

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Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams Oct 2018

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: …

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Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams Oct 2018

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 …

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Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams Aug 2018

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 …

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Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams May 2018

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, …

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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 Apr 2018

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

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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 Apr 2018

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 …

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A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer Apr 2018

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 …

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A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer Apr 2018

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 …

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Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams Mar 2018

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 …

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Asia's Next Tiger?, Clifford J. Shultz, William J. Ardrey Sep 2017

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 …

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After The Art, Panel, Nuri Richards Sep 2017

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.

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U.S. Call Center Industry Report 2004 National Benchmarking Report Strategy, Hr Practices & Performance, Rosemary Batt, Virginia Doellgast, Hyunji Kwon Aug 2017

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.

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Aib Ib-Il Slides Final-1.Pptx, Cara Cadena, Michael E. Ricco Mar 2017

Aib Ib-Il Slides Final-1.Pptx, Cara Cadena, Michael E. Ricco

Cara Cadena

No abstract provided.

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Investing In China: Opportunity And Barriers For Foreign Investors In A Complex Chinese Economy.Pdf, Robert Geer Nov 2016

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 …

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Myth: Hard Work And Credentials Determine Employment Opportunities Feb 2016

Myth: Hard Work And Credentials Determine Employment Opportunities

Alev Dudek

"The way one's career develops has little to do with what one went to school for, envisioned, or carefully planned. Careers generally result from coincidence. Regardless of these facts, job seekers are told to endure extensive career testing and planning, or they are asked to create artificial networks that seldom lead to more than frustration. They are given tests that allegedly determine which careers a particular individual would excel in and be a good fit for based on his or her skills and interests, as if the individual would not excel in other careers as much, or as if being …

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On The Social Significance Of Large Law Firm Practice, Robert Kagan, Robert Rosen Dec 2015

On The Social Significance Of Large Law Firm Practice, Robert Kagan, Robert Rosen

Robert Kagan

No abstract provided.

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