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- Keyword
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- Corporate environmental responsibility; venture capital; institutional development; family ownership; emerging market (1)
- Corporate inversion; controlled foreign corporation; international taxation; U.S.-sourced income; foreign-sourced income; merger; worldwide income; territorial income (1)
- International taxation; the European Commission; worldwide tax system; territorial tax system; domestic-sourced income; foreign-sourced income (1)
- K-means algorithm; data clustering; Kd-tree structure (1)
Articles 1 - 4 of 4
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Tree-Based Algorithm For Stable And Efficient Data Clustering, Hasan Aljabbouli, Abdullah Albizri, Antoine Harfouche
Tree-Based Algorithm For Stable And Efficient Data Clustering, Hasan Aljabbouli, Abdullah Albizri, Antoine Harfouche
Department of Information Management and Business Analytics Faculty Scholarship and Creative Works
The K-means algorithm is a well-known and widely used clustering algorithm due to its simplicity and convergence properties. However, one of the drawbacks of the algorithm is its instability. This paper presents improvements to the K-means algorithm using a K-dimensional tree (Kd-tree) data structure. The proposed Kd-tree is utilized as a data structure to enhance the choice of initial centers of the clusters and to reduce the number of the nearest neighbor searches required by the algorithm. The developed framework also includes an efficient center insertion technique leading to an incremental operation that overcomes the instability problem of the K-means …
Family Ownership And Corporate Environmental Responsibility: The Contingent Effect Of Venture Capital And Institutional Environment, Zhu Zhu, Feifei Lu
Family Ownership And Corporate Environmental Responsibility: The Contingent Effect Of Venture Capital And Institutional Environment, Zhu Zhu, Feifei Lu
Department of Management Faculty Scholarship and Creative Works
As scholars and policy makers pay more attention to the environmental impact of economic activities, more focus has been placed on the corporate environmental responsibility (CER) of family firms, which accounts for the majority of businesses in both developed and developing countries. Using a sample of 4714 private enterprises across 23 provinces in China, the current study examines the effect of family ownership on CER investment, as well as the moderating effects of venture capital investment and local institutional development. Results show that concentrated family ownership leads to lower CER spending, however, when venture capital investment comes from developed markets, …
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino
Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino
Department of Accounting and Finance Faculty Scholarship and Creative Works
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
Department of Accounting and Finance Faculty Scholarship and Creative Works
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …