Download or read book Understanding the Motivators and Incentives for Voluntary Disclosure written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Principles of International Taxation written by Lynne Oats and published by Bloomsbury Publishing. This book was released on 2021-09-30 with total page 773 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.

Download or read book Incentives for Voluntary Disclosure written by Joshua Ronen and published by . This book was released on 2001 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rule l0b-5 of the 1934 Securities and Exchange Act allows investors to sue firms for misrepresentation or omission. Since firms are principal-agent contracts between owners, contract designers and privately informed managers, owners are the ultimate firms' voluntary disclosure strategists. We analyze voluntary disclosure equilibrium in a game with two types of owners: expected liquidating dividends motivated (VMO) and expected price motivated (PMO). We find that Rule l0b-5: (i) does not deter misrepresentation and may suppress voluntary disclosure or, (ii) induces some firms to adopt a partial disclosure policy of disclosing only bad news or only good news.

Download or read book Voluntary Disclosure Incentives written by Partha Sengupta and published by . This book was released on 1995 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Behavioral Neuroscience of Motivation written by Eleanor H. Simpson and published by Springer. This book was released on 2016-05-11 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume covers the current status of research in the neurobiology of motivated behaviors in humans and other animals in healthy condition. This includes consideration of the psychological processes that drive motivated behavior and the anatomical, electrophysiological and neurochemical mechanisms which drive these processes and regulate behavioural output. The volume also includes chapters on pathological disturbances in motivation including apathy, or motivational deficit as well as addictions, the pathological misdirection of motivated behavior. As with the chapters on healthy motivational processes, the chapters on disease provide a comprehensive up to date review of the neurobiological abnormalities that underlie motivation, as determined by studies of patient populations as well as animal models of disease. The book closes with a section on recent developments in treatments for motivational disorders.

Download or read book Information For Efficient Decision Making Big Data Blockchain And Relevance written by Kashi R Balachandran and published by World Scientific. This book was released on 2020-11-19 with total page 715 pages. Available in PDF, EPUB and Kindle. Book excerpt: Can there be reliable information that is also relevant to decision making? Information for Efficient Decision Making: Big Data, Blockchain and Relevance focuses on the consolidation of information to facilitate making decisions in firms, in order to make their operations efficient to reduce their costs and consequently, increase their profitability. The advent of blockchain has generated great interest as an alternative to centralized organizations, where the data is gathered through a centralized ledger keeping of activities of the firm. The decentralized ledger keeping is one of the main features of blockchain that has given rise to many issues of technology, development, implementation, privacy, acceptance, evaluation and so on. Blockchain concept is a follow-up to big data environment facilitated by enormous progress in computer hardware, storage capacities and technological prowess. This has resulted in the rapid acquiring of data not considered possible earlier. With shrewd modeling analytics and algorithms, the applications have grown to significant levels. This handbook discusses the progress in data collection, pros and cons of collecting information on decentralized publicly available ledgers and several applications.

Download or read book Voluntary Disclosure of Company Information Costly Additions or a step towards Competitive Advantage written by Patrick Roy and published by diplom.de. This book was released on 2001-12-12 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: In a first step, this ERP derives the theoretical necessity to provide voluntary strategic and non-financial Information. It is argued that companies are an integral part of a common environment and society, acting in a framework of interdependent relationships. A company is more and more seen as a community of interests of different groups, and it can only act in an optimal way if the demands of all groups are taken into account and its behaviour is adjusted accordingly. In this context, interest groups' demands for company Information depend an the possibilities of improvements in decision making or monitoring that arise with its use, which in turn is mainly determined by the potential of Information to reduce uncertainty in the areas of interest. For external decision-makers, uncertainty often arises from sources about which conservative company statements provide little insight. Due to the traditional, finance-oriented concept of disclosure, this is particularly true for strategic and non-financial aspects. Related additional Information that is voluntarily provided can considerably reduce uncertainty, even more so as part of audited statements. Conventional financial reporting and existing disclosure requirements will generally not nearly satisfy those information needs of user groups. Any economic action, though, should only be taken if related benefits are exceeding related costs. This priority of economicalness also holds for companies' production, processing and disclosure of Information. Therefore, it is necessary to consider as detailed as possible potential opportunities and disadvantages for voluntarily disclosing company Information both an and outside capital markets. This is done in a second major part of the present work. First, voluntary disclosure can potentially affect share prices and thereby the market value of the firm, markets not being strong-form efficient. So, by giving company Information, a higher market value can directly be induced, thereby potentially lowering the cost of capital which, for example, improves the company's competitive position in the battle for cheap additional financing. [...]

Download or read book Journal of International Accounting Auditing Taxation written by and published by . This book was released on 1992 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Engineering Psychology and Cognitive Ergonomics Performance Emotion and Situation Awareness written by Don Harris and published by Springer. This book was released on 2017-06-28 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the 14th International Conference on Engineering Psychology and Cognitive Ergonomics, EPCE 2017, held in Vancouver, Canada, in July 2017. HCII 2017 received a total of 4340 submissions, of which 1228 papers were accepted for publication after a careful reviewing process. The papers thoroughly cover the entire field of Human-Computer Interaction, addressing major advances in knowledge and effective use of computers in a variety of application areas. The two volumes set of EPCE 2017 presents 58 papers which are organized in the following topical sections: cognition and design, cognition in aviation and space, cognition and driving, mental workload and performance, psychological and emotional issues in interaction, situation awareness and control.

Download or read book Corporate Governance and Enterprise Reform in China written by Stoyan Tenev and published by World Bank Publications. This book was released on 2002 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: As China continues in its evolution from a planned economy to a market economy, and from an agricultural to a manufacturing and service-oriented economy, issues arising from owner diversification, corporate governance, and labor resource allocation have come to the forefront. Most particularly, corporate governance is being focused on as the state continues its withdrawal from direct ownership. This study evaluates short- and medium- term corporate governance issues impacting companies involved in ownership diversification. It examines problems associated with governance such as cost and framework design and makes recommendations concerning the many facets of corporate governance.

Download or read book An Agency Perspective on Voluntary CO2 Disclosure written by Nils Niehues and published by Nomos Verlag. This book was released on 2018-04-25 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Studie richtet sich an Wissenschaftler, Regulierer, Standard Setter und Analysten von Umweltberichten, mit dem Ziel darzulegen, wie CO2-effiziente Unternehmen identifiziert werden können. In dem Buch werden die Herausforderungen und Voraussetzungen für die Analyse von CO2-Emissionen dargestellt. Es beinhaltet eine Übersicht zu dem regulativen Umfeld und den entsprechenden relevanten Berichtsstandards für die CO2-Berichterstattung. Unzulänglichkeiten in der aktuellen Forschung, insbesondere der "Pays-to-be-green-Literatur", werden analysiert und eine Forschungslücke, wie Umweltberichte interpretiert werden können, identifiziert. Die Schwachstellen der derzeitigen Umweltberichterstattung werden mit Hilfe von Experteninterviews aufgezeigt. Eine zweite anschließende empirische Studie zeigt mit Hilfe des CDP-Datensatz der Berichtsjahre 2010 bis 2015 die empirische Relevanz dieser Berichtsschwachstellen.

Download or read book The Complete Guide to Sales Force Incentive Compensation written by Andris Zoltners and published by AMACOM. This book was released on 2006-08-07 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: A well-designed and implemented incentive program is an essential tool for building a motivated, highly effective sales force that delivers the results you need. Incentive programs are seductively powerful but complicated instruments. Without careful planning and implementation, they can be too stingy to motivate, too complex to understand, too quick to reward mediocre results, and too difficult to implement. The Complete Guide to Sales Force Incentive Compensation is a practical, accessible, detailed roadmap to building a compensation system that gets it right by creating motivating incentives that produce positive outcomes. Packed with hundreds of real-life examples of what works and what doesn't, this important guide helps you: Understand the value of building an incentive plan that is aligned with your company's goals and culture. Avoid the common trap of overusing incentives to solve too many sales management problems. Measure the effectiveness of your current incentive program, employing easy-to-use tools and metrics for pinpointing its weak spots. Design a compensation plan that attracts and retains successful salespeople, including guidelines for determining the correct pay level, the best salary incentive mix, the proper performance measures, and the right performance payout relationship. Select an incentive compensation plan that works for your organization -- then test the plan before it is launched. Set territory-level goals that are fair and realistic, and avoid overpaying the sales force or demoralizing salespeople by having difficult goals or not fairly assigned. Create and manage sales contests, SPIFFs (Special Performance Incentive for Field Force), and recognition programs that consistently deliver the intended results. Manage a successful transition to a new compensation plan and build efficient administration systems to support your plan. Filled with ready-to-use formulas and assessment tools and a wealth of insights from frontline sales managers and executives, The Complete Guide to Sales Force Incentive Compensation is your hands-on, easy-to-read playbook for crucially important decisions.

Download or read book A Framework to Analyze Management s Voluntary Forecast Disclosure Decisions written by Gillian Hian Heng Yeo and published by . This book was released on 1991 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Regulating Audiovisual Services written by Thomas Gibbons and published by Taylor & Francis. This book was released on 2023-07-14 with total page 711 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, the changing nature of audiovisual services has had a significant impact on regulatory policy and practice. The adoption of digital technology means that broadcasting, cable, satellite, the Internet and mobile telephony are converging, enabling each of them to deliver the same kinds of content and allowing users to exercise much greater choice over the kind of material that they receive and when they receive it. The essays examine the implications for regulatory design, asking whether there is still a role for traditional-style state controls, or whether other techniques, such as competition in the market and self-regulation, are more appropriate. They also explore how, in the digital era, structural issues of media ownership and control become problems of access and interconnection between services and how content regulation focuses more on problems raised by the interactions between providers and users, the relationship between freedom of information and technologies to control it and the international reach of the new media.

Download or read book Sustaining Global Surveillance and Response to Emerging Zoonotic Diseases written by National Research Council and published by National Academies Press. This book was released on 2010-01-24 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: H1N1 ("swine flu"), SARS, mad cow disease, and HIV/AIDS are a few examples of zoonotic diseases-diseases transmitted between humans and animals. Zoonotic diseases are a growing concern given multiple factors: their often novel and unpredictable nature, their ability to emerge anywhere and spread rapidly around the globe, and their major economic toll on several disparate industries. Infectious disease surveillance systems are used to detect this threat to human and animal health. By systematically collecting data on the occurrence of infectious diseases in humans and animals, investigators can track the spread of disease and provide an early warning to human and animal health officials, nationally and internationally, for follow-up and response. Unfortunately, and for many reasons, current disease surveillance has been ineffective or untimely in alerting officials to emerging zoonotic diseases. Sustaining Global Surveillance and Response to Emerging Zoonotic Diseases assesses some of the disease surveillance systems around the world, and recommends ways to improve early detection and response. The book presents solutions for improved coordination between human and animal health sectors, and among governments and international organizations. Parties seeking to improve the detection and response to zoonotic diseases-including U.S. government and international health policy makers, researchers, epidemiologists, human health clinicians, and veterinarians-can use this book to help curtail the threat zoonotic diseases pose to economies, societies, and health.

Download or read book Administrative Law written by Bernard Schwartz and published by Aspen Publishing. This book was released on 2022-01-31 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt: Administrative Law: A Casebook, Tenth Edition

Download or read book Contemporary Issues in Mining written by N. Finch and published by Springer. This book was released on 2012-09-24 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides case studies, commentary and analysis on the mining sector from international experts in business, across the four key focus areas of strategic, operational, financial and disclosure perspectives on mining. Invaluable to executives, managers and advisers involved in the mining sector, including public and private mining companies.