Influence of Double Taxation Avoidance Agreements on FDI: A Critical Review

2015 ◽  
Vol 2 (1) ◽  
Author(s):  
Neyati Ahuja
Keyword(s):  
Critical Review ◽  
Investment Decisions ◽  
Review Of Literature ◽  
Tax Treaties ◽  
Double Taxation ◽  
The Past ◽  
Specific Factors ◽  
Country Specific

In the past few decades, the prime considerations for FDI like degree of openness are becoming more or less same for all economies. It is the policy factors like taxation which have now become significant for investment decisions. In this respect one of the major issues is double taxation. This paper attempts to cover various aspects in relation to double taxation including tax treaties, unilateral and bilateral relief and above all the benefits and cost associated with signing a tax treaty. The review of literature conducted in respect of developed, developing and OECD nations highlights few important aspects in the context of Double Taxation Avoidance Treaties: age of treaty, treaty renegotiation, influence of regional peers and the country specific factors like income. This paper also discusses the case of India-Mauritius tax treaty which has been a debatable issue for long.

Blaming slower GDP on trade risks missing other perils

2018 ◽  
Keyword(s):  
Emerging Markets ◽  
Financial Stability ◽  
Policy Uncertainty ◽  
Content Type ◽  
The Past ◽  
Growth Prospects ◽  
Specific Factors ◽  
Contagion Risk ◽  
Global Growth ◽  
Country Specific

Significance Some of the downside risks the April WEO highlighted have materialised, while the FSR sees higher risks to financial stability. The explanations prioritise trade but many other common and country-specific factors also constrain growth prospects. Impacts Emerging markets (EMs) with firm fundamentals have lower contagion risk than in the past, but growth will increasingly diverge across EMs. New trade tariffs are more likely to contribute to sustained slower global growth than to trigger a recession. Goods trade is a small share of Chinese and US GDP but US policy uncertainty will hit investment worldwide, damaging productivity efforts.

scholarly journals GLACIERS AND PERIGLACIAL LAKES LAKES OF THE BARTUYDON RIVER BASIN, CENTRAL CAUCASUS

2020 ◽  
Author(s):  
Р.А. Тавасиев
Keyword(s):  
River Basin ◽  
Critical Review ◽  
Review Of Literature ◽  
Natural Processes ◽  
The Past ◽  
Central Caucasus ◽  
Left Tributary

В статье критически рассмотрены литературные данные по ледникам и приледниковым озерам, расположенным в бассейне реки Бартуйдон (левый приток реки Караугомдон, левый приток р. Терек) и изменениях, произо- шедших на них за последние 53 года. В 1966 г. на этой территории числилось 6 ледников и 1 озеро. Сейчас здесь 15 ледников и 6 озер. Дан прогноз возможных природных процессов, которые могут здесь произойти. The article provides a critical review of literature data on glaciers and periglacial lakes located in the Bartuydon River Basin (the left tributary of the Karaugomdon River, the left tributary of the Terek River) and the changes they have undergone over the past 53 years. In 1966 there used to be 6 glaciers and 1 lake. There are14 glaciers and 6 lakes now. The paper provides a forecast of possible natural processes that may occur here.

scholarly journals The Impact of ESG Management on Investment Decision: Institutional Investors’ Perceptions of Country-Specific ESG Criteria

2021 ◽  
Vol 9 (3) ◽  
pp. 48
Author(s):  
So Ra Park ◽  
Jae Young Jang
Keyword(s):  
South Korea ◽  
Institutional Investors ◽  
Investment Decision ◽  
Investment Decisions ◽  
Specific Model ◽  
Country Level ◽  
Unstable Environment ◽  
Specific Factors ◽  
The Impact ◽  
Country Specific

Existing global ESG models are limited in terms of applicability and predictability, especially in countries with an unstable environment. On the other hand, utilizing internally made or privately sourced ESG models have caused issues relating to generalizability, comparability, and continuity. In our research, we present an ESG framework that is specific to South Korea, which has both global and country-specific factors in all three categories. The AHP model is used to determine how the three categories’ materiality would be viewed by institutional investors as well as how country-specific factors rank against global factors. The results of this study show that institutional investors place more importance on environmental and governance factors compared to social factors. Factors including shareholders’ rights, pollution and waste, greenhouse gas emissions, and risk and opportunity management are found to have greater influences on investors’ investment decisions. In addition, it was confirmed that both of the country-specific variables for South Korea, partnership with subcontractor and CEO reputation, have a significant influence on investment decisions. By having the ESG model validated by institutional investors, who are the main users of ESG disclosures of corporations, our methodology of presenting a country-specific model can be benchmarked by studies on other emerging markets with a variety of country-level specificities.

Impact of dust and sand storms on the aviation operation and assessment of conditions for their occurrence at aerodromes in European Russia

2020 ◽  
Vol 4 ◽  
pp. 78-95
Author(s):  
A.R. Ivanova ◽  
◽  
E.N. Skriptunova ◽  
N.I. Komasko ◽  
A.A. Zavialova ◽  
...  
Keyword(s):  
Seasonal Variations ◽  
Dust Storms ◽  
European Russia ◽  
Air Transport ◽  
Review Of Literature ◽  
Dust Transport ◽  
Air Masses ◽  
The Past ◽  
Sand Storm ◽  
The Impact

A review of literature on the impact of dust and sand storms on the air transport operation is presented. Observational data on dust storms at the aerodromes of European Russia for the period of 2001-2019 are analyzed. The seasonal variations in dust transport episodes at aerodromes and its relationship with visibility changes are discussed. The characteristics of dusty air masses and advection are given. It is concluded that the frequency of dust transfer episodes for the aerodromes under study has decreased over the past five years, except for Gumrak aerodrome (Volgograd). Keywords: dust storm, sand storm, aviation, visibility, seasonal variations, aerodrome оf European Russia

State e-Government Portals in Malaysia

2013 ◽  
Vol 9 (2) ◽  
pp. 19-46 ◽  
Author(s):  
Aria Asadi Eskandar ◽  
Murali Raman
Keyword(s):  
Citizen Participation ◽  
State Government ◽  
National Level ◽  
State Level ◽  
Security And Privacy ◽  
Review Of Literature ◽  
Web Portal ◽  
Government Service ◽  
The Past ◽  
Government Websites

Most of the international e-Government benchmarking studies have focused on national government websites such as portal of ministries at the national level. This paper examines the level of sophistication of e-Government websites for different states in Malaysia, as opposed to a national level assessment, both in terms of the breadth and depth of e-Government service offering. This paper adds to the existing body of knowledge in relation to e-Government web portal assessment in two ways. First, studies pertaining to e-Government in Malaysia focus mainly on implementation issues at the Federal/National level– The authors examined State level implementation of e-Government services. Secondly, they used a predetermined instrument to assess the sophistication level of State government web portals, by consolidating different measurement items from our review of literature over the past ten years. The authors analyzed the website for a total of thirteen states in Malaysia, in relation to six different dimension measures of e-Government service offerings, as prescribed by literature. These six dimension measures are the extent of transparency, interactivity, usability and accessibility of the portal, citizen participation, security and privacy, and maturity level of services. A content analysis of the web portal was done, using a predetermined instrument developed based on our review of literature on this topic, in the past ten years. Their findings suggest that different State Governments in Malaysia demonstrate different levels of maturity in relation to the six dimensions measured.

scholarly journals Turner Syndrome, Uncommonly Diagnosed Cause of Short Stature: Case Report and Review of Literature

2013 ◽  
Vol 33 (1) ◽  
pp. 74-76
Author(s):  
S Basnet ◽  
A Eleena ◽  
AK Sharma
Keyword(s):  
Growth Hormone ◽  
Short Stature ◽  
Turner Syndrome ◽  
Age Estimation ◽  
Bone Age ◽  
Review Of Literature ◽  
X Ray ◽  
Dysmorphic Features ◽  
The Past ◽  
Hormone Analysis

Many children are frequently brought to the paediatric clinic for evaluation of short stature. Evaluation for these children does not go beyond x-ray for bone age estimation and growth hormone analysis. Most of them are considered having constitutional or genetic cause for their short stature. However, shuttle dysmorphic features could be missed in many of them. Hence, many children might be having chromosomal anomaly as an underlying cause. We report a case of 40 months who had been evaluated several times in the past for pneumonia, otitis media and short stature is finally diagnosed to have Turner syndrome. DOI: http://dx.doi.org/10.3126/jnps.v33i1.8174 J Nepal Paediatr Soc. 2013;33(1):74-76

Synthesis of nontronite and other Fe-rich smectites: a critical review

Clay Minerals ◽  
2017 ◽  
Vol 52 (4) ◽  
pp. 469-483 ◽  
Author(s):  
S. Petit ◽  
F. Baron ◽  
A. Decarreau
Keyword(s):  
Clay Minerals ◽  
Critical Review ◽  
Present Review ◽  
Chemical Compositions ◽  
Natural Environments ◽  
The Past

AbstractThe synthesis of clay minerals has been studied for decades in an attempt to better understand their formation in natural environments and more recently to obtain clay minerals with controlled compositions and properties. Even though nontronite has been synthesized successfully since 1935, the process is not a straightforward and has been poorly documented. In the present review concerning the synthesis of nontronite and other Fe-rich smectites, the experiments attempted in the past are discussed critically in light of the most recent data. Most notably, the application of relationships established recently, thanks to synthetic smectitic series, have allowed us to refine the chemical compositions of some nontronites synthesized previously.

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