scholarly journals INTERNATIONAL TAX ISSUES UNDER THE NIGERIAN TAX LEGISLATION

2018 ◽  
Vol 12 (1) ◽  
pp. 35-45
Author(s):  
K.I. ADAM ◽  
R.T. OLORUNGBEBE
Keyword(s):  
Economic Integration ◽  
Business Environment ◽  
International Standards ◽  
International Taxation ◽  
Business Growth ◽  
Enabling Environment ◽  
Tax Legislation ◽  
Major Index ◽  
Global Standards ◽  
Global Economic Integration

The drive for global economic integration has necessitated the development and adoption of certain international standards to guarantee increased certainty in business environment across nations and reduce levels of risks in the market. Considering the prominence of tax legislation as a major index or infrastructural component of an enabling environment necessary for optimum investments and business growth, this paper attempts to give an overview of issues relevant to international taxation and examines their level of conformity to global standards.

Tools and techniques to ensure innovative management education in India

2016 ◽  
Vol 48 (5) ◽  
pp. 265-268 ◽  
Author(s):  
M.S. Rao
Keyword(s):  
Management Education ◽  
Business Environment ◽  
International Standards ◽  
Social Implications ◽  
Global Business ◽  
Content Type ◽  
Global Standards ◽  
Innovative Management ◽  
Education In India ◽  
Tools And Techniques

Purpose – The purpose of this paper is to outline tools and techniques to ensure innovative management education in India. Design/methodology/approach – The paper addresses the challenges in the present Indian management education and outlines a blueprint with innovative solutions. Findings – It calls for support from all stakeholders including industry, educators, students, educational institutions, government and thought leaders to innovate Indian management education as per the global standards to create world class managers and leaders. Practical implications – These tools and techniques can be customized in other countries to ensure quality management education. Social implications – The social implications of this research suggests that stakeholders must strive to ensure innovative management education to create effective managers and leaders globally. Originality/value – It overhauls Indian management education as per international standards. It explains management education from the perspective of Henry Mintzberg. It reinvents management education as per the dynamic global business environment.

The role of standardization as a key Tool of Quality Economics in the development of integration of the Eurasian Economic Union

2019 ◽  
pp. 14-19
Author(s):  
V. V. Okrepilov ◽  
A. G. Gridasov
Keyword(s):  
Economic Integration ◽  
Legal Framework ◽  
Regulatory Framework ◽  
International Standards ◽  
Member States ◽  
Scientific Methods ◽  
Goods And Services ◽  
Eurasian Economic Union ◽  
Economic Union

The presented study examines the experience of forming a regulatory framework for the integration of the Eurasian Economic Union (EAEU) member states through the example of standardization as one of the key tools of quality economics.Aim. The study analyzes the major solutions of the EAEU authorities and member countries aimed at increasing the role of standardization in the economic integration of the Union over five years of its existence.Tasks. The authors identify efficient methods for developing standardization for the integration of the EAEU states as well as the most problematic aspects in this field that need to be taken into account in the qualitative strengthening of the Union’s economy.Methods. This study uses general scientific methods of cognition to examine the activities of the EAEU authorities and member states aimed at creating a system for the economic integration of the Union during a period of its transition from separate national markets towards a single (common) market.Results. Over five years of operation in the field of stadardization, the Eurasian Economic Union has created the necessary organizational and legal framework to ensure the successful development of integration processes. The national legislation on standardization has been modernized with allowance for the harmonization of these laws. In the next five-six years, the development of international standards for 40 technical regulations is expected to be completed, which would create a regulatory framework for unhindered interaction between all participants of the single (common) EAEU market. Conclusions. The analysis of activities in the field of standardization reveals a sufficiently thought-out and coordinated policy of the EAEU states in creating the necessary conditions for overcoming legal and administrative barriers in the movement of goods and services within the common economic space of the EAEU.

scholarly journals Competency-Industry Relatedness (C-IR) Framework for Sustained Business Growth in Startups during and beyond Pandemic: Myths and Lessons from Publicly Funded Innovative Startups

2021 ◽  
Vol 13 (9) ◽  
pp. 4632
Author(s):  
Varun Gupta ◽  
Luis Rubalcaba
Keyword(s):  
Case Studies ◽  
Business Environment ◽  
Learning Curves ◽  
The European Union ◽  
Business Growth ◽  
Product Lines ◽  
Business Decisions ◽  
Multiple Case ◽  
Multiple Case Studies ◽  
Industry Relatedness

Context: The coronavirus disease 2019 (COVID-19) pandemic led to a turbulent business environment, resulting in market uncertainties, frustrations, and rumors. Wrongly held beliefs—or myths—can hinder startups from turning new market opportunities into their favor (for example, by failing at diversification decisions) or undertaking wrong business decisions, e.g., diversifying in industries that have products of no real market value). Objectives: The objective of the paper is to identify the beliefs that drive the business decisions of startups in a pandemic and to isolate those beliefs that are merely myths. Further, this paper proposes strategic guidelines in the form of a framework to help startups make sound decisions that can lead to market success. Method: The two-step research method involved multiple case studies with five startups based in India, France, Italy, and Switzerland, to identify perceptual beliefs that drove strategic business decisions, followed by a case study of 36 COVID-19-solution focused startups, funded by the European Union (EU). The findings were validated through a survey that involved 102 entrepreneurs. The comparative analysis of two multiple case studies helped identify beliefs that were merely “myths”; myths that drove irrational strategic decisions, resulting in business failures. Results: The results indicate that startups make decisions in pandemic situations that are driven by seven myths, pertaining to human, intellectual, and financial resources. The decision on whether to diversify or continue in the same business operation can be divided into four strategic options of the Competency-Industry Relatedness (C-IR) framework: ignore, delay, phase-in, and diversify. Diversification in the same (or different industry) is less risky for startups if they have the skills, as needed, to diversify in related industries. Diversification in related industries helps startups leverage their experiences and learning curves (those associated with existing product lines) to adapt their existing products in new markets, or utilize their technologies to solve new problems via new products. The desired outcome for these startups should be sustainable business growth—to meet sustainability goals by contributing to the society and the economy. Conclusion: The C-IR framework is a strategic guide for startups to make business decisions based on internal factors, rather than myths. Accurately assessing skill diversity and the nature of new industries (or markets) will help startups leverage their existing resources optimally, without the need for (pricey) external funding. This will foster sustained business growth resulting in a nation economic development. Knowledge transfer from the Innovation ecosystem will further strengthen the C-IR framework effectiveness.

COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS IN THE FIELD OF NON-FINANCIAL REPORTING AND THE PRACTICE OF THEIR APPLICATION

2021 ◽  
Vol 2 (4) ◽  
pp. 146-152
Author(s):  
E. V. ANDRIANOVA ◽  
◽  
P. S. SHCHERBACHENKO ◽  
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Business Environment ◽  
International Standards ◽  
Positive Trend ◽  
Financial Indicators ◽  
Additional Tool ◽  
Foreign Companies ◽  
High Level ◽  
Source Of Information

This article discusses and analyzes the most popular standards of non-financial reporting, which has a significant impact on the transformation of the business environment. Already, domestic and foreign companies with a high level of responsibility are beginning to publish non-financial statements in addition to financial statements, which is an additional tool for communication with stakeholders and a new source of information about their activities. To date, reports of this type are clearly unregulated, there are no verification standards, however, there is already a positive trend and the active introduction of non-financial indicators in the regular reporting of companies.

scholarly journals Ethics Committee as A Tool to Improve the Management of Psychological and Pedagogical Research

2020 ◽  
Vol 79 ◽  
pp. 02030
Author(s):  
Alexey Mikhailovich Dvoinin ◽  
Svetlana Evgenievnа Shukshina ◽  
Andrey Andreevich Sevalnikov ◽  
Irina Sergeevna Bulanova ◽  
Henndy Ginting
Keyword(s):  
Ethics Committee ◽  
International Standards ◽  
Scientific Texts ◽  
Academic Context ◽  
Ethical Violations ◽  
Global Standards ◽  
The Status ◽  
Academic Practices ◽  
Pedagogical Research ◽  
The University

The article considers the problem of low quality pedagogical and psychological/pedagogical research in the Russian academic context, closely interconnected with bad academic practices in conducting this kind of research. The authors identified the most common ethical violations, including imitation of scientific research, compiling scientific texts, falsification of results, incorrect borrowing, etc. The paper contains a pre-project analysis of the management model of psychological and pedagogical research common in modern Russian universities and conclusions on its failure in the conditions of transition to the global standards for assessing the quality of education and research. The authors present an approach to the development of a model for managing psychological and pedagogical research at the university level. The proposed model is based on international standards of scientific ethics and principles of evidence-based science, and the committee on the ethics of psychological and pedagogical research is its key element. The paper determines the status, structure, functions of the ethics committee, as well as specific features and possible risks of implementing the proposed alternative model in universities with serious problems in the field of good academic practice.

scholarly journals An Analysis of Employee Satisfaction as a Reliable Predictor of Employee Retention in MNCS Working in India.

2020 ◽  
Vol 9 (1) ◽  
pp. 1478-1486
Keyword(s):  
Financial Services ◽  
Employee Satisfaction ◽  
Business Environment ◽  
Global Market ◽  
Business Growth ◽  
Statistical Tool ◽  
Know How ◽  
Knowledge Based ◽  
Level Of Satisfaction ◽  
Variance Calculation

Today, the constantly changing environment, global competition, the nature of work made companies to realize the importance of employee satisfaction for the success of organization. Now-days the competitive advantage of most companies on global market lies in the ability to create a profit driven not only by cost efficiency, but by the ideas and intellectual know-how. The networked and knowledge-based environment made the intangible assets like skills, relations and reputations of highest value. Employee satisfaction is the pleasurable emotional state resulting from the appraisal of one’s jobs as achieving or facilities the achievement of one’s job values. It is a measure of workers contentedness with their job. Every industry has different business environment, different policies for employment and different compensation measures. With the objective to analyzing the influencing factors, best policies of job satisfaction and its impact on business growth, the author decided to investigate the level of employee satisfaction in six industries namely: INFOSYS, HCL, Technologies Tech Mahindra, Oracle Financial Services, Wipro and Tata Consultancy Services. The researcher prepared questionnaire for the employees and get it filled from 303 respondents from these industries. In order to find level of satisfaction among employees of different industries, it was subjected to T-test statistical tool for variance calculation. The study concluded with the statement that the HR policies are different in different industries. The way they are implemented in different organizations has a great impact on employee satisfaction and retention.

scholarly journals International Technical Standards: An Overview

2002 ◽  
Author(s):  
Robert Hebner
Keyword(s):  
Hybrid System ◽  
Economic Benefit ◽  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
International Standards ◽  
Benefit Analysis ◽  
Technical Standards ◽  
Global Standards ◽  
The Individual ◽  
The Cost

The growing globalization of industry is stimulating a growing emphasis on international standards. Standards are important because they provide significant economic benefit. They are also costly and much of the benefit is broad-based, i.e. it does not accrue preferentially to those who incur the cost. Finally, there is a highly disaggregated international standards system and at least two very different basic philosophies as to how standard systems should operate. The effect of the individual cost-benefit analysis by organizations may produce a hybrid system that produces both global standards in which each country participates in the development as well as less costly technical and consortium standards.

scholarly journals Saudi Arabia’s G20 Presidency in 2020

2019 ◽  
Vol 19 (4) ◽  
pp. 654-662
Author(s):  
Lari Lidzhievich Basangov ◽  
Alexander Alexandrovich Ignatov
Keyword(s):  
Saudi Arabia ◽  
Developing Economies ◽  
Great Influence ◽  
National Development ◽  
International Standards ◽  
International Taxation ◽  
Current Status ◽  
Arab State ◽  
Leading Role ◽  
Growth Energy

The G20 is an informal institute of global governance and one of the most prominent international forums for both - key developed and developing economies. The G20’s agenda embraces various issues including international taxation, digital growth, macroeconomic stability, labor market development, fight against crime and corruption, implementation of effective and eco-neutral energy technologies, etc. The G20’s decisions, even lacking legal force, tend to transform into international standards and joint initiatives. Due to the absence of a permanent secretariat, a host country exercises great influence on formulation of the G20’s working agenda. The Kingdom of Saudi Arabia is a key actor in the Middle East and the only Arab state with G20 membership. In 2020, Saudi Arabia will take the G20 presidency for the first time ever and thus take the leading role in shaping its agenda. In this context, several issues regarding Saudi Arabia’s policy towards implementation of its national development agenda, promotion of previous presidencies’ decisions and its influence over further development of the G20’s agenda are of particular interest. The authors analyze Saudi Arabia’s current status and national priorities and recent developments of G20’s agenda to forecast the results of the forthcoming presidency. The authors point out that discussion on digital growth, energy efficiency, climate change mitigation and macroeconomic policy would very likely result in concrete decisions. Modest success is expected in making decisions on gender-related agenda. The core items of G20’s agenda such as reform of international financial institutions and fight against protectionism in global trade are less likely to attract much attention and lead to concrete decisions.

scholarly journals Present status and constitutional remedies of continuing medical education in Korea

2020 ◽  
Vol 63 (12) ◽  
pp. 776-781
Author(s):  
Sang Hyun Kim ◽  
Jung Yul Park
Keyword(s):  
Medical Education ◽  
Online Education ◽  
Continuing Medical Education ◽  
Self Regulation ◽  
Continuing Professional Development ◽  
International Standards ◽  
Historical Background ◽  
Global Standards ◽  
Medical Education System ◽  
High Level

The purpose of this study is to identify the historical background and status of continuing medical education (CME) in Korea, and to establish a method for improving CME in the future. Currently, the CME in Korea presents several problems that need to be addressed, such as the appropriateness of the annual required credits, maintenance of simple refresher training, insufficient online education, and evaluation and accreditation of educational institutions. Solutions are offered in the form of increased time for the required credits, introduction of social competency topics and education methods, improvement of online education, evaluation to improve the quality of CME, and introduction of a systematic and appropriate evaluation and accreditation system. CME and continuing professional development (CPD) are not only obligations stipulated in the medical law, but also professional requisites in terms of securing autonomy through self-development and self-regulation. It aims to enlighten the high level of professionalism required by the international community. It is an essential requirement and ultimately promotes and protects the physical, mental, and social health of people worldwide. In order to cope with the international standards of CME/CPD that ensure high quality treatment and patient safety, it is crucial to reform the continuing medical education system by securing the physicians’ professionalism. To this end, authors propose the improvement and implementation of CME system in Korea based on internal review and benchmarks of the internationally recognized CME/CPD systems that meet global standards.

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