Download or read book ReThinking Management written by Wendelin Küpers and published by Springer VS. This book was released on 2017-03-11 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assembles multi-disciplinary contributions to delve deeper into ReThinking Management. The first part provides some foundational considerations and inspirations. Further chapters offer more specific links to the arts and creativity sectors as well as empirical research and case reflections. ReThinking Management pursues the main idea that management theory is not merely a sub-discipline of economics, but rather a cross-disciplinary and critical field of research and practice, with a decidedly cultural perspective. While questioning the status and practices of conventional management, the book opens up for new understandings, turns and perspectives.
Download or read book Growth Slowdowns and the Middle Income Trap written by Mr.Shekhar Aiyar and published by International Monetary Fund. This book was released on 2013-03-20 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The “middle-income trap” is the phenomenon of hitherto rapidly growing economies stagnating at middle-income levels and failing to graduate into the ranks of high-income countries. In this study we examine the middle-income trap as a special case of growth slowdowns, which are identified as large sudden and sustained deviations from the growth path predicted by a basic conditional convergence framework. We then examine their determinants by means of probit regressions, looking into the role of institutions, demography, infrastructure, the macroeconomic environment, output structure and trade structure. Two variants of Bayesian Model Averaging are used as robustness checks. The results—including some that indeed speak to the special status of middle-income countries—are then used to derive policy implications, with a particular focus on Asian economies.
Download or read book Refrigerating Machine Operator written by National Learning Corporation and published by National Learning Corporation. This book was released on 2019-02 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Refrigerating Machine Operator Passbook(R) prepares you for your test by allowing you to take practice exams in the subjects you need to study.
Download or read book Probabilistic Constrained Optimization written by Stanislav Uryasev and published by Springer Science & Business Media. This book was released on 2013-03-09 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Probabilistic and percentile/quantile functions play an important role in several applications, such as finance (Value-at-Risk), nuclear safety, and the environment. Recently, significant advances have been made in sensitivity analysis and optimization of probabilistic functions, which is the basis for construction of new efficient approaches. This book presents the state of the art in the theory of optimization of probabilistic functions and several engineering and finance applications, including material flow systems, production planning, Value-at-Risk, asset and liability management, and optimal trading strategies for financial derivatives (options). Audience: The book is a valuable source of information for faculty, students, researchers, and practitioners in financial engineering, operation research, optimization, computer science, and related areas.
Download or read book Constitution of the Portuguese Republic 1976 written by Constituent Assembly of Portugal and published by Good Press. This book was released on 2021-04-11 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Constitution of the Portuguese Republic, 1976" by Constituent Assembly of Portugal. Published by Good Press. Good Press publishes a wide range of titles that encompasses every genre. From well-known classics & literary fiction and non-fiction to forgotten−or yet undiscovered gems−of world literature, we issue the books that need to be read. Each Good Press edition has been meticulously edited and formatted to boost readability for all e-readers and devices. Our goal is to produce eBooks that are user-friendly and accessible to everyone in a high-quality digital format.
Download or read book Structural Change and Industrial Development in the BRICS written by Wim Naudé and published by OUP Oxford. This book was released on 2015-06-18 with total page 523 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a unique and timely analysis of the role of structural change in the economic development of Brazil, Russia, India, China, and South Africa (BRICS) with a consideration for the role of industry, and in particular manufacturing. The emergence of BRICS reflects an ongoing change in the international economic order. BRICS now account for very substantial part of global GDP, global manufactured value added and global manufactured exports. The book examines their economic experiences and structural change in BRICS over the past three decades, identifying both differences and commonalities, and deriving lessons for other industrializing countries. Section I contains comparative studies focusing on the commonalities and differences of the experiences of BRICS. Section II includes six country studies providing a more detailed analysis of the long-run experiences of each of the countries. Section III consists of a set of seven thematic studies focusing on specific topics such as global value chains, the role of transnational corporations in the food chain, the role of foreign versus domestic investment, the role of domestic versus foreign demand in economic growth the diffusion of environmental energy technology and the similarities, and the differences in industrial policies pursued in the five countries. The book contains a summary chapter that provides an integrated perspective of the various contributions from the point of view of poverty reduction and development. It asks, whether the patterns of structural change and industrial development that BRICS experienced, had an impact on poverty outcomes, and if so, what where the channels and the consequences?
Download or read book Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions written by OECD and published by OECD Publishing. This book was released on 2001-05-04 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.
Download or read book Measuring the Information Economy 2002 written by OECD and published by OECD Publishing. This book was released on 2002-11-12 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: With over 80 indicators based on the most up-to-date official statistics, this study provides a comprehensive international comparison of OECD Member countries' performance in the information economy.
Download or read book Foreign Direct Investment in Latin America and the Caribbean 2018 written by United Nations and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book World Investment Report 2019 written by United Nations Publications and published by . This book was released on 2019-08-16 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report focuses on special economic zones (SEZs) which are widely used across most developing and many developed economies. It explores the place of SEZs in today's global investment landscape and provides guidance for policymakers on how to make SEZs work for sustainable development. It presents international investment trends and prospects at global, regional and national levels, as well as the evolution of international production and global value chains. It analyses the latest developments in new policy measures for investment promotion, facilitation and regulation around the world.
Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Download or read book Customs Law written by Damon V. Pike and published by . This book was released on 2017-08-21 with total page 950 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States imports and exports more merchandise than any other country. This book covers the "nuts and bolts" of laws administered by U.S. Customs and Border Protection (CBP), the agency charged with regulating imports into the U.S. and collecting duties, import fees, and related taxes. The book also covers the entry and record-keeping process for imports; intellectual property protection; CBP's penalty regime; the use of preferential trade programs; marking requirements; and the relationship of income tax transfer pricing rules in determining how inter-company pricing impacts declared customs values and, thus, global corporate income taxes. The system of judicial review by the U.S. Court of International Trade and U.S. Court of Appeals for the Federal Circuit is also covered. Finally, the book summarizes the requirements of 47 other federal agencies that CBP is charged with administering and enforcing with respect to imported merchandise.
Download or read book Tax Systems and Tax Reforms in South and East Asia written by Luigi Bernardi and published by Routledge. This book was released on 2007-01-24 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.
Download or read book Fiscal Administration written by John L. Mikesell and published by Irwin Professional Publishing. This book was released on 1986 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The VAT Treatment of imported Services written by Mervyn Dendy and published by . This book was released on 2012 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Section 11(2)(k) of the Value-Added Tax Act 89 of 1991 provides for the zero-rating of a supply of services where the services are physically rendered outside the Republic. In this monograph, the author analyses that provision and other relevant sections of the VAT Act, with a view to determining whether it is possible for 'imported services' falling within the ambit section 7(1)(c) of the Act where work is performed outside the Republic but the product of that work (for example a computer program) is supplied to a South African consumer for use within the Republic otherwise than in the making of taxable supplies. The meaning of the word 'rendered' in section 11(2)(k) is determined in the light of the governing rules of statutory interpretation, after which the controversial decisions in ITC 1812 and Metropolitan Life Ltd v Commissioner for South African Revenue Service are subjected to detailed and penetrating analysis in order to assess whether section 11(2) as a whole can, contrary to those decisions, apply to 'imported services'."--Back cover.
Download or read book The U S Colombia Free Trade Agreement Background and Issues written by M. Angeles Villarreal and published by CreateSpace. This book was released on 2013-01-25 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S.-Colombia Free Trade Agreement, or U.S. Colombia Trade Promotion Agreement, as it is officially called, is a comprehensive free trade agreement (FTA) between the United States and Colombia, which will eventually eliminate tariffs and other barriers in bilateral trade in goods and services. The agreement will enter into force on May 15, 2012. On October 3, 2011, President Barack Obama submitted draft legislation (H.R. 3078/S. 1641) to both houses of Congress to implement the FTA. On October 12, 2011, the House passed H.R. 3078 (262-167) and sent it to the Senate. The Senate passed the implementing legislation (66-33) on the same day. The agreement was signed by both countries almost five years earlier, on November 22, 2006. The Colombian Congress approved it in June 2007 and again in October 2007, after it was modified to include new provisions agreed to in the May 10, 2007 bipartisan understanding between congressional leadership and President George W. Bush. Upon entry into force, the agreement will immediately eliminate duties on 80% of U.S. exports of consumer and industrial products to Colombia. Most remaining tariffs will be eliminated within 10 years of implementation. The congressional debate surrounding the CFTA mostly centered on violence, labor, and human rights issues in Colombia. Numerous Members of Congress opposed passage of the agreement because of concerns about alleged violence against union members in Colombia, inadequate efforts to bring perpetrators to justice, and weak protection of worker rights. However, other Members of Congress supported the CFTA and took issue with these charges, stating that Colombia had made great progress over the last ten years to curb violence and enhance security. They also argued that U.S. exporters were losing market share of the Colombian market and that the agreement would open the Colombian market for U.S. goods and services. For Colombia, an FTA with the United States is part of its overall economic development strategy. To address the concerns related to labor rights and violence in Colombia, the United States and Colombia agreed upon an "Action Plan Related to Labor Rights" that includes specific and concrete steps, with specific timelines, most of which took place in 2011. It contains numerous commitments by the Colombian government to protect union members, end impunity, and improve worker rights. The Colombian government submitted documents to the United States in time to meet various target dates listed in the Action Plan. The USTR reviewed the documents and determined that Colombia had met its major commitments. The U.S. business community generally supports the FTA with Colombia because it sees it as an opportunity to increase U.S. exports to Colombia. U.S. exporters urged U.S. policymakers to move forward with the agreement, arguing that the United States was losing market share of the Colombian market, especially in agriculture, as Colombia entered into FTAs with other countries. Colombia's FTA with Canada, which was implemented on August 15, 2011, was of particular concern for U.S. agricultural producers. The United States is Colombia's leading trade partner. Colombia accounts for a very small percentage of U.S. trade (1.0% in 2011), ranking 22nd among U.S. export markets and 23rd as a supplier of U.S. imports. Economic studies on the impact of a U.S.-Colombia free trade agreement (FTA) have found that, upon full implementation of an agreement, the impact on the United States would be positive but very small due to the small size of the Colombian economy when compared to that of the United States (about 2.2%).
Download or read book The Value Added Tax Orthodoxy and New Thinking written by Murray L. Weidenbaum and published by Springer. This book was released on 2011-10-17 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: IF, WHEN YOU SAY "CONSUMPTION TAX , " YOU MEAN . . . by Ernest S. Christian, Jr. and Cliff Massa III Much has been said and written about consumption taxes in the United States, but mostly in a theoretical context. Dozens of schol arly treatises have been published, along with innumerable papers and speeches most of which were more argumentative than illumi nating in nature. Audiences have sat through uncounted confer ences on the merits or evils of consumption taxes, depending on the speakers' perspectives. There have been only three comprehensive legislative proposals to which these theories and arguments could be 1 applied, no one of which was acted upon in the Congress. Purveyors of conventional wisdom have suggested that this theo retical context might be replaced within a year or two by actual con sideration of a federal-level consumption tax. Some see enactment of such a tax as a desirable -- or at least a necessary -- means for reducing the federal deficit. The National Economic Commission, which was created by legislation in 1987 to recommend deficit reduction measures, was perceived by many skeptics and proponents alike to be the Trojan Horse which would carry a consumption tax Lrhe proposals were H. R. 7015, ''The Tax Restructuring Act of 1980," introduced by Rep. Al Ullman; S. 1102, ''The Business Transfer Tax Act of 1985," introduced by Senator William Roth; and H. R. 4598, introduced by Rep.