scholarly journals Corporate tax in an international environment – Problems and possible remedies

2015 ◽  
Vol 2015 (1) ◽  
pp. 1-16
Author(s):  
Seppo Kari
Keyword(s):  
National Level ◽  
Corporate Taxation ◽  
Medium Term ◽  
International Policy ◽  
Policy Alternatives ◽  
International Environment ◽  
Recent Trends ◽  
International Tax ◽  
Globalized World

Abstract The paper addresses the problems of corporate taxation in a globalized world. It first considers recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and open economies. The paper emphasizes the severity of the problems caused by current international tax rules. It compares various national and international policy alternatives and considers two recent Nordic tax reform proposals as examples of national-level solutions. The problems of current international corporate taxation are fundamental. Introducing increasingly tight antiavoidance measures could serve as a medium-term approach but does not provide any promising long-term solution. There should be more research concerning initiatives that would reform the fundamental principles of the international tax system.

scholarly journals Death or Taxes? An Examination of Recent Changes in Tobacco Taxation Policy in Canada

1994 ◽  
Vol 1 (2) ◽  
pp. 95-103
Author(s):  
Michael DE Goodyear
Keyword(s):  
Free Market ◽  
Medical Profession ◽  
National Level ◽  
Taxation Policy ◽  
Tobacco Taxes ◽  
Policy Alternatives ◽  
Health Authorities ◽  
Public Health Authorities ◽  
Tobacco Taxation

Manipulation of the price of tobacco products has proven to be one of the most effective tools in tobacco control. However, a strategy relying predominantly on tampering with free-market conditions by raising prices independently of the quantity available is unlikely to be successful over the long term, unless balanced by equal efforts to reduce demand. Canada has a number of unique factors which combined to create a contraband market that eventually led to political pressure for action at a national level. Although presented with a number of policy alternatives, the federal government based its strategy on reducing tobacco taxes to compete with the contraband product. Provision of an effective comprehensive national strategy to combat tobacco has yet to be realized. Econometric models predict significant changes in consumption from drastic tax reductions that effectively halved the retail price in a large part of Canada. The medical profession and public health authorities will need to combat these effects, not only by working for restoration of fiscal pressures but also for sweeping measures to restrict overall demand if increases in long term morbidity and mortality are to be prevented.

Doha stalemate: The end of trade multilateralism?

2014 ◽  
Vol 41 (2) ◽  
pp. 383-406 ◽  
Author(s):  
VALBONA MUZAKA ◽  
MATTHEW LOUIS BISHOP
Keyword(s):  
Developed Countries ◽  
Medium Term ◽  
Multilateral Trade ◽  
The Past ◽  
Trade Politics ◽  
Recent Trends ◽  
The Developed Countries ◽  
The Many ◽  
Long Term Trend

AbstractThis article challenges conventional narratives that suggest that the travails in the Doha Round, the shift to bilateral free trade agreements, and the broader unfolding of the global crisis collectively presage the decline of either the WTO or the broader institution of multilateral trade. We question the extent to which recent trends can indeed be said to constitute a genuine crisis of trade multilateralism by reflecting upon the contradictory and ambiguous nature of the multilateralism of the past, and also upon how contemporary multilateralism has been framed with reference to it. Our main finding is that, in contrast to the many short and medium-term symptoms which tend to appear in the conventional story of multilateral decline, there is actually a far more worrying long-term trend which underpins the varied conflicts that characterise contemporary trade politics: the fundamental lack of a shared social purpose between the developed countries and the more powerful emerging countries on which a stable, equitable, and legitimate edifice of multilateral trade rules can be erected, institutionalised, and enhanced.

scholarly journals Slovenian spatial planning system: Key changes of past decade

Spatium ◽  
2002 ◽  
pp. 26-30
Author(s):  
Valentina Lavrencic ◽  
Janja Kreitmayer
Keyword(s):  
Conflict Management ◽  
Spatial Planning ◽  
Planning Process ◽  
National Level ◽  
Planning System ◽  
Integrated Planning ◽  
Medium Term ◽  
Spatial Part ◽  
Spatial Plan

Spatial planning has a long tradition in Slovenia. It was always a part of the integrated planning process, first institutionalized in 1968. The planning system was quite unique, combining economic, social, and spatial aspects in one, a so called long-term and medium-term social plan. At the national level its spatial part consisted of the national spatial plan, the defining concept for settlement management and growth, public service delivery, use of space and landscape transformation, protection of the environment, and guidelines for conflict management. Today, this form of planning is substituted by the national strategies and programs of each sector.

Aspects of the Evolution of the Romanian Tourists’ Preferences Concerning the Domestic Tourist Destinations

2019 ◽  
Vol 10 (1) ◽  
pp. 21-28
Author(s):  
Aniela Bălăcescu ◽  
Radu Șerban Zaharia
Keyword(s):  
Logistic Model ◽  
Local Level ◽  
Medium Term ◽  
Tourist Destinations ◽  
Tourism Management ◽  
Production And Consumption ◽  
On Line ◽  
The One ◽  
Long Term Studies

Abstract Tourist services represent a category of services in which the inseparability of production and consumption, the inability to be storable, the immateriality, and last but not least non-durability, induces in tourism management a number of peculiarities and difficulties. Under these circumstances the development of medium-term strategies involves long-term studies regarding on the one hand the developments and characteristics of the demand, and on the other hand the tourist potential analysis at regional and local level. Although in the past 20 years there has been tremendous growth of on-line booking made by household users, the tour operators agencies as well as those with sales activity continue to offer the specific services for a large number of tourists, that number, in the case of domestic tourism, increased by 1.6 times in case of the tour operators and by 4.44 times in case of the agencies with sales activity. At the same time, there have been changes in the preferences of tourists regarding their holiday destinations in Romania. Started on these considerations, paper based on a logistic model, examines the evolution of the probabilities and scores corresponding to the way the Romanian tourists spend their holidays on the types of tourism agencies, actions and tourist areas in Romania.

Recent Trends in Long-Term Bank Funding

2012 ◽  
Author(s):  
Andrea Cardillo ◽  
Andrea Zaghini
Keyword(s):  
Bank Funding ◽  
Recent Trends

A Review on Recent Trends in Nanomaterials and Nanocomposites for Environmental Applications

2020 ◽  
Vol 16 ◽  
Author(s):  
Kannappan Panchamoorthy Gopinath ◽  
Malolan Rajagopal ◽  
Abhishek Krishnan ◽  
Shweta Kolathur Sreerama
Keyword(s):  
Environmental Pollution ◽  
Environmental Remediation ◽  
Carbon Capture ◽  
Potential Applications ◽  
Important Challenge ◽  
Term Basis ◽  
Short And Long Term ◽  
Recent Trends ◽  
Water And Soil Pollution

Background: Depletion and contamination of environmental resources such as water, air and soil caused by human activities is an increasingly important challenge faced around the world. The consequences of environmental pollution are felt acutely by all living beings, both on a short and long-term basis, thereby making methods of remediation of environmental pollution an urgent requirement. Objectives: The objective of this review is to dissect the complications caused by environmental degradation, highlight advancements in the field of nanotechnology and to scrutinize its applications in environmental remediation. Furthermore, the review aims to concisely explain the merits and drawbacks of nanotechnology compared to existing methods. Conclusion: The current and potential applications of nanomaterials and nanocomposites in the prevention, control and reduction of air, water and soil pollution and the mechanisms involved have been elucidated, as have their various merits and demerits. The applications of nanotechnology in the fields of carbon capture and agriculture have also received attention in this review.

Enhancement of Rural Income and Nutrition by Cultivating Pigeonpea Hybrids

2020 ◽  
Vol 7 (04) ◽  
Author(s):  
K B SAXENA ◽  
A K CHOUDHARY ◽  
RAFAT K SULTANA
Keyword(s):  
Cajanus Cajan ◽  
Family Income ◽  
National Level ◽  
Hybrid Breeding ◽  
High Food ◽  
Rural Income ◽  
Breeding Technology ◽  
On Farm ◽  
Food Value

Pigeonpea [Cajanus cajan (L.) Millsp.] is a favourite crop of rain-fed farmers due to its high food value, drought tolerance and various soil improving properties. The productivity enhancement of this crop has been a long-term goal at the national level but with a little success. In this context, the advent of hybrid breeding technology with over 30% on-farm yield advantages has provided a much-needed breakthrough. The hybrids in pigeonpea were bred using a stable CMS system and natural out-crossing. It is believed that the adoption of locally adapted hybrids would contribute significantly towards both family income and nutrition.

scholarly journals Impact of the COVID-19 pandemic: a perspective from industry

2020 ◽  
Vol 22 (Supplement_P) ◽  
pp. P56-P59
Author(s):  
Nick E J West ◽  
Wai-Fung Cheong ◽  
Els Boone ◽  
Neil E Moat
Keyword(s):  
Care Delivery ◽  
Models Of Care ◽  
Medium Term ◽  
Change Models ◽  
New Device ◽  
Supply Chain Logistics ◽  
Cardiovascular Patients ◽  
Medical Crisis ◽  
Device Industry

Abstract The global COVID-19 pandemic has led to unprecedented change throughout society.1 As the articles in this supplement outline, all segments of the broader cardiovascular community have been forced to adapt, to change models of care delivery, and to evolve and innovate in order to deliver optimal management for cardiovascular patients. The medtech/device industry has not been exempt from such change and has been forced to navigate direct and indirect COVID-associated disruption, with effects felt from supply chain logistics to the entire product lifecycle, from the running of clinical trials to new device approvals and managing training, proctoring and congresses in an increasingly-online world. This sea-change in circumstances itself has enforced the industry, in effect, to disrupt its own processes, models and activities. Whilst some of these changes may be temporary, many will endure for some time and some will doubtless become permanent; one thing is for sure: the healthcare ecosystem, including the medical device industry, will never look quite the same again. Although the pandemic has brought a short- to medium-term medical crisis to many countries, its role as a powerful disruptor cannot be underestimated, and may indeed prove to be a force for long-term good, given the accelerated innovation and rapid adaptation that it has cultivated.

scholarly journals Long-Term Data Traffic Forecasting for Network Dimensioning in LTE with Short Time Series

Electronics ◽  
2021 ◽  
Vol 10 (10) ◽  
pp. 1151
Author(s):  
Carolina Gijón ◽  
Matías Toril ◽  
Salvador Luna-Ramírez ◽  
María Luisa Marí-Altozano ◽  
José María Ruiz-Avilés
Keyword(s):  
Time Series ◽  
Deep Learning ◽  
Time Series Analysis ◽  
Data Traffic ◽  
Medium Term ◽  
Short Term ◽  
Traffic Forecasting ◽  
Series Analysis ◽  
Radio Planning

Network dimensioning is a critical task in current mobile networks, as any failure in this process leads to degraded user experience or unnecessary upgrades of network resources. For this purpose, radio planning tools often predict monthly busy-hour data traffic to detect capacity bottlenecks in advance. Supervised Learning (SL) arises as a promising solution to improve predictions obtained with legacy approaches. Previous works have shown that deep learning outperforms classical time series analysis when predicting data traffic in cellular networks in the short term (seconds/minutes) and medium term (hours/days) from long historical data series. However, long-term forecasting (several months horizon) performed in radio planning tools relies on short and noisy time series, thus requiring a separate analysis. In this work, we present the first study comparing SL and time series analysis approaches to predict monthly busy-hour data traffic on a cell basis in a live LTE network. To this end, an extensive dataset is collected, comprising data traffic per cell for a whole country during 30 months. The considered methods include Random Forest, different Neural Networks, Support Vector Regression, Seasonal Auto Regressive Integrated Moving Average and Additive Holt–Winters. Results show that SL models outperform time series approaches, while reducing data storage capacity requirements. More importantly, unlike in short-term and medium-term traffic forecasting, non-deep SL approaches are competitive with deep learning while being more computationally efficient.

scholarly journals A systemic socio-ecological recovery from Covid-19

2021 ◽  
pp. 146801812110191
Author(s):  
William Hynes
Keyword(s):  
Financial Economic ◽  
Global Scale ◽  
Economic Approach ◽  
Short Term ◽  
Current Crisis ◽  
Policy Alternatives ◽  
Economic Thinking ◽  
Emergency Measures ◽  
Ecological Recovery

New economic thinking and acting through a systemic approach could outline policy alternatives to tackle the global-scale systemic challenges of financial, economic, social and environmental emergencies, and help steer our recovery out of the current crisis. A systemic recovery requires an economic approach that balances several factors - markets and states, efficiency and resilience, growth and sustainability, national and global stability, short-term emergency measures and long-term structural change. To achieve this, we need to think beyond our policy silos, comprehend our interconnections, and build resilience into our systems.

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