scholarly journals Corporate Inversions And Fair Play

2013 ◽  
Vol 29 (3) ◽  
pp. 653
Author(s):  
Scott L. Butterfield ◽  
Lou X. Orchard
Keyword(s):  
United States ◽  
Current Practice ◽  
The United States ◽  
Fair Play ◽  
Font Size ◽  
Political Pressure ◽  
Tax Havens ◽  
Finance Committee ◽  
A Company ◽  
Political Actions

<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;" class="MsoNormal"><span style="color: black; font-size: 10pt; mso-themecolor: text1;"><span style="font-family: Times New Roman;">A Corporate inversion is a process that a company undergoes to change the domicile of the parent corporation in a multinational corporate conglomerate to a country other than the United States.<span style="mso-spacerun: yes;"> </span>J. S. Barry (2002) quotes U.S. Senator Max Baucus, Chairman of the Senate Finance Committee, as saying: "Prominent U.S. companies are literally re-incorporating in off-shore tax havens in order to avoid U.S. taxes. They are, in effect, renouncing their U.S. citizenship to cut their tax bill.<span style="mso-spacerun: yes;"> </span>This is very troubling, especially now, as we all try to pull together as a nation."<span style="mso-spacerun: yes;"> </span>Senator Charles Grassley (R-Iowa), the ranking Republican member of the Finance Committee, has called inversions "immoral." Stanley Works, a corporation based in Connecticut, planned to re-incorporate in Bermuda. A Democratic Representative from that state, James Maloney, said, "Connecticut hasn't seen such a shameful day since Benedict Arnold sailed away." Stanley Works buckled under political pressure and did not go forward with the planned inversion.<span style="mso-spacerun: yes;"> </span>This paper addresses the current practice of corporate inversions, and reviews the current legal and political actions taken to address them.</span></span></p><span style="font-family: Times New Roman; font-size: small;"> </span>

scholarly journals Lists & More Lists: Making Sense Of Corporate Reputations

2010 ◽  
Vol 8 (7) ◽  
Author(s):  
Kathleen Campbell ◽  
W. Richard Sherman
Keyword(s):  
United States ◽  
The United States ◽  
Font Size ◽  
The Past ◽  
Boston College ◽  
Making Sense ◽  
Top Performers ◽  
Corporate Social ◽  
A Company ◽  
Harris Interactive

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">What would you like to know about a company?<span style="mso-spacerun: yes;">&nbsp; </span>What value has the company created in the past, is creating currently, and will create in the future?<span style="mso-spacerun: yes;">&nbsp; </span>The creation of financial value is not only important; it is necessary - but is it enough? This study explores the relationships between and among lists of top performers - Boston College&rsquo;s Corporate Social Responsibility Index, Fortune&rsquo;s World's Most Admired Companies, </span></span><a href="http://www.harrisinteractive.com/"><span style="color: windowtext; font-size: 10pt; text-decoration: none; text-underline: none;"><span style="font-family: Times New Roman;">Harris Interactive&rsquo;s</span></span></a><span style="font-size: 10pt;"><span style="font-family: Times New Roman;"> Reputation Quotient for the Most Visible Companies, and Newsweek&rsquo;s Green Rankings of America's 500 largest corporations. Its objective is to see whether in spite of differing methodologies and criteria for rankings, there is a commonality of inclusion in lists. In effect, this paper attempts use statistical analysis in order to determine if there is an agreement as to which companies are top corporate citizens in the United States. </span></span></p>

Review of form 483s and warning letters to pharmaceutical manufacturers issued by USFDA

2021 ◽  
pp. 174113432110235
Author(s):  
Chandan Saini ◽  
Ashish Miglani ◽  
Pankaj Musyuni ◽  
Geeta Aggarwal
Keyword(s):  
Public Health ◽  
United States ◽  
Regulatory Authority ◽  
The United States ◽  
Federal Law ◽  
Pharmaceutical Manufacturers ◽  
The World ◽  
Considerable Impact ◽  
A Company ◽  
Responsible Person

Regular inspections are carried out to ensure system conformity by the Food and Drugs Regulatory Authority (FDA) of the United States one of the most stringent regulatory authorities in the world. The inspectors send Form 483 to the management after the inspection, detailing the inappropriate conditions. Because the FDA guidelines are difficult to comply with, a company can contravene the regulations. If any significant infringements can affect the protection, quality, effectiveness, or public health of the drug is identified, the FDA issues advice to the company. Warning Letters (WL) shall be an official notification of non-compliance with federal law within a period to be issued by manufacturer, clinician, distributor, or responsible person in the company. The delivery of a letter has a considerable impact on the company's reputation and position in the market. Inadequate WL reactions could lead to a refusal, import denial, memorandum or even conviction and order. A brief study was conducted in this document of Form 483 and WL for four years (2017–2020) on an understanding the regulatory provisions.

Current practice patterns for management of vulvodynia in the United States

2016 ◽  
Vol 295 (3) ◽  
pp. 669-674 ◽  
Author(s):  
Lannah L. Lua ◽  
Yvette Hollette ◽  
Prathamesh Parm ◽  
Gayle Allenback ◽  
Vani Dandolu
Keyword(s):  
United States ◽  
Current Practice ◽  
Practice Patterns ◽  
The United States

scholarly journals Do Callable Convertibles Support The Investment Process Of A Company? An Analysis Of The World Market Of Hybrid Debt

2017 ◽  
Vol 20 (2) ◽  
pp. 5-19
Author(s):  
Damian Kaźmierczak
Keyword(s):  
United States ◽  
The United States ◽  
World Market ◽  
Convertible Bonds ◽  
Investment Projects ◽  
Service Companies ◽  
The World ◽  
Investment Process ◽  
A Company

Using a sample of 1,705 convertible bonds issued by manufacturing and service companies from the United States (1,138 issues); Europe (270); and Asia (297) between 2004 and 2014 this paper investigates the role of callable convertibles in the corporate investment process. This research shows first that callable convertibles are used to finance investment projects particularly by American firms which may exercise new investment options to improve poor financial performance. Secondly, the same strategy may be followed by European companies, but they seem not to carry out investments on as large a scale as American firms. Thirdly, the research results do not provide evidence that Asian enterprises use callable convertibles for investment purposes: they likely use these instruments for different reasons.

Washington will rethink its foreign chip strategy

2021 ◽  
Keyword(s):  
United States ◽  
Supply Chain ◽  
The United States ◽  
Export Controls ◽  
Political Pressure ◽  
Technical Standards ◽  
Content Type ◽  
The Us ◽  
Technology Competition ◽  
Business In China

Significance Follow-on action from Washington and responses from foreign actors will shape the US government’s adversarial policy towards China in semiconductors and other strategic technologies. Impacts The Biden administration will likely conclude that broad-based diversion of the semiconductor supply chain away from China is not feasible. The United States will rely on export controls and political pressure to prevent diffusion to China of cutting-edge chip technologies. The United States will focus on persuading foreign semiconductor leaders to help develop US capabilities, thereby staying ahead of China. Washington will focus on less direct approaches to strategic technology competition with China, notably technical standards-setting. Industry leaders in the semiconductor supply chain worldwide will continue expanding business in China in less politically sensitive areas.

scholarly journals The Double Irish and Dutch Sandwich tax strategies: Could a general anti-avoidance rule counteract the problems caused by the utilisation of these structures?

2021 ◽  
Author(s):  
◽  
Danielle Thorne
Keyword(s):  
United States ◽  
Income Tax ◽  
Multinational Enterprises ◽  
Current System ◽  
The United States ◽  
Tax System ◽  
Tax Havens ◽  
Intangible Resources ◽  
And Control ◽  
Tax Structures

<p>This paper analyses the Double Irish and Dutch Sandwich tax structures used by large multinational enterprises. These structures enable companies to shift significant profits to offshore tax havens through the use of wholly owned subsidiaries in Ireland and the Netherlands. Application of the New Zealand General Anti-Avoidance rule in s BG 1 of the Income Tax Act 2007 reveals that any attempt to counteract these structures would be highly fact dependent. The paper concludes that it would be possible to apply the rule, but that there would be practical difficulties in relation to enforceability of the Commissioner’s ruling. A similar result was reached when applying the United States General Anti-Avoidance rule. The attempted application of the General Anti-Avoidance rules reveals a fundamental flaw in the income tax system. That is, the inability of the current system to regulate and control intangible resources and technology based transactions.</p>

scholarly journals The utility of ‘home-made’ reagent red blood cells for antibody screening during pre-transfusion compatibility testing in Uganda

2021 ◽  
Vol 21 (2) ◽  
pp. 782-787
Author(s):  
Bernard Natukunda ◽  
Robert Wagubi ◽  
Ivan Taremwa ◽  
Benson Okongo ◽  
Yona Mbalibulha ◽  
...  
Keyword(s):  
United States ◽  
Blood Cells ◽  
Current Practice ◽  
The United States ◽  
Extended Phenotype ◽  
Female Ratio ◽  
Fusion Safety ◽  
Indirect Antiglobulin Test ◽  
Antiglobulin Test ◽  
Male To Female

Background: The WHO recommends that pre-transfusion testing should include ABO/RhD grouping followed by screen- ing for red blood cell (RBC) alloantibodies using the indirect antiglobulin test (IAT). However, in Uganda, current practice does not include RBC alloantibody screening. Objective: To assess the utility of ‘home-made’ reagent RBCs in alloantibody screening. Materials and methods: In a laboratory-based study, group O RhD positive volunteer donors were recruited and their extended phenotype performed for C, c, E, e, K, Fya, Fyb Jkb, S and s antigens. These ‘home-made’ reagent RBCs were preserved using Alsever’s solution and alloantibody detection tests performed. For quality assurance, repeat alloantibody screening of patients’ samples was done at Bloodworks Northwest Laboratory in Seattle, United States. Results: A total of 36 group O RhD positive individuals were recruited as reagent RBC donors (median age, 25 years; range, 21 – 58 years; male-to-female ratio, 1.6:1). Out of the 311 IATs performed, 32 (10.3%) were positive. Confirmatory IAT testing in the United States was in agreement with the findings in Uganda. Conclusion: Use of ‘home-made’ reagent RBCs during pre-transfusion testing in Uganda is feasible. We recommend the introduction of pre-transfusion IAT alloantibody screening in Uganda using ‘home-made’ reagent RBCs to improve trans- fusion safety. Keywords: Blood transfusion; ‘Home-made’ reagent RBCs; Pre-transfusion testing; RBC alloantibody screening; Uganda.

American Dreams

2021 ◽  
pp. 8-31
Author(s):  
James C. Nicholson
Keyword(s):  
United States ◽  
American Dream ◽  
The United States ◽  
Hard Work ◽  
Fair Play ◽  
American Frontier ◽  
Old West

Chapter One discusses the rural roots of the men most responsible for Zev's racing career: oil tycoon Harry F. Sinclair, the owner; cantankerous trainer Sam Hildreth; and jockey Earl Sande, a budding national celebrity. Profiles in American newspapers during the buildup to the Race of the Century described the three men's rise from humble, rural roots in the American heartland using language that evoked romantic visions of the mythical American frontier and Old West. These stories of the achievement of the American Dream affirmed the notion of the United States as a place where anyone could succeed through hard work and fair play, even as the environment that had produced their ascent had, by the 1920s, become a distant memory for many, amid an increasingly bureaucratized, industrial postwar modernity in which the United States was a global superpower, trending toward oligarchy, and the world's greatest consumer of mass spectacle.

Riding Waves on the Mexico–United States Border: Beaches, Local Surfers and Cross-Border Processes

2020 ◽  
pp. 019372352092860
Author(s):  
Jesús Estrada Milán ◽  
Luis Escala Rabadán
Keyword(s):  
United States ◽  
Baja California ◽  
The United States ◽  
Border Region ◽  
Territorial Disputes ◽  
Cultural Relations ◽  
Cross Border ◽  
The Social ◽  
Transnational Cooperation ◽  
Political Actions

This article examines the social and cultural relations that take place in surfing communities on the Mexican side of the border with the United States. Through ethnographic work with surfers from Northern Baja California, we identified different cross-border processes encouraged by this lifestyle sport: the formation of binational surfing communities, commodity circulation, localism, territorial disputes, and shared environmental problems. We point out that surfing on the border creates a system of affinities and rivalries based on the identity and nationalism, marked by the inequality and asymmetry between these two countries. This article also addresses the transnational cooperation and political actions undertaken to protect the oceans and beaches enjoyed by surfers in this border region.

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