scholarly journals What Is What Is The Optimal Tax Treatment That Motivates Donor Corporations To Make More Monetary And In-Kind Donations To Their Communities And With Minimal Damage To The Interests Of All The Parties Involved, And The Content Of The CSR Idea?

2020 ◽  
Vol 2 (4) ◽  
pp. 274-287
Author(s):  
Younis A. Battal Saleh
Keyword(s):  
Theoretical Study ◽  
Treatment Method ◽  
Treatment Methods ◽  
Advantages And Disadvantages ◽  
Optimal Tax ◽  
The World ◽  
Minimal Damage ◽  
Complex Question ◽  
As If

ABSTRACT: This theoretical study attempted to answer the following question: What is the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities and with minimal damage to the interests of all the parties involved, and the content of the CSR idea? To answer this complex question, the researcher was forced to imagine all possible tax treatment methods for corporate monetary and in-kind donations and to determine their advantages and disadvantages -according to certain criteria, to choose the optimal tax treatment method. This study recommends the adoption of the method of government's rights and then corporation's rights in government's rights "donations as if they are loans" by legislative bodies in all countries of the world due to the abundance of its advantages. This method is optimal. This method will motivate donor corporations to make more monetary and in-kind donations to their communities and with minimal damage to the interests of all the parties involved, and the content of the CSR idea.Given the importance of this method. This study has drawn up a draft law for this method, which could be used as a guide by the legislative bodies, if adecision is made to adopt this method.                                                                                                                                                                   

scholarly journals What is the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities?

2021 ◽  
Vol 11 (2) ◽  
pp. 132-153
Author(s):  
Younis A. Battal Saleh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Impact ◽  
Treatment Method ◽  
Tax Incentives ◽  
Advantages And Disadvantages ◽  
Optimal Tax ◽  
The World ◽  
Minimal Damage ◽  
Corporate Social

This aim of this study is to find out the optimal tax treatment that motivates donor corporations to make more monetary and in-kind donations to their communities with minimal damage to the interests of all the parties involved and the corporate social responsibility (CSR) idea. Economic impact, legal imbalances and the extent of closeness to or distance from the content of the idea of CSR are tax treatment methods used for corporate monetary and in-kind donations and to determine their advantages and disadvantages according to certain criteria to choose the optimal tax treatment method. According to the findings, the study adopts the method of government’s rights and corporation’s rights ‘donations as if they are loans’ by legislative bodies in all countries of the world due to the abundance of its advantages. This study has drawn up a draft law for this method, which could be used as a guide by the legislative bodies, if a decision is made to adopt this method.   Keywords: Tax treatment, tax incentives, advantages, disadvantages, legal imbalances, economic impacts.

scholarly journals Will Public-Private Partnerships Solve Nigeria’s Infrastructure Problems?

2021 ◽  
Vol 9 (1) ◽  
pp. 41
Author(s):  
George Nwangwu
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Public Private Partnerships ◽  
Public Infrastructure ◽  
The Public ◽  
Advantages And Disadvantages ◽  
The World ◽  
The Government ◽  
As If

Nigeria, like most countries around the world, has turned to Public-Private Partnerships (PPPs) to finance its infrastructure deficit. However, it appears that the government of Nigeria looks towards PPPs as the major solution to the country’s infrastructure crisis. In a sense PPPs are being sold to the public as if they were free, that the private sector would come in with its funds, provide the desired services and that the problem with the country’s infrastructure would automatically cease. This paper argues that this supposition is a myth and that the role of PPPs in the provision of public infrastructure is more nuanced than is being bandied around. PPPs are not the panacea to all of the country’s infrastructure problems and also are far from being completely free. It is however the case that if appropriately deployed, in most cases PPPs provide some advantages over conventional public sector procurements. This paper explores the different advantages and disadvantages of PPPs and suggests ways in which PPPs may be effectively used to improve the country’s infrastructure with reduced fiscal exposure to government.

Experience of conservative treatment of genital prolapse with urogynecological pessaries

GYNECOLOGY ◽  
2019 ◽  
Vol 21 (4) ◽  
pp. 24-26
Author(s):  
Gennady Y Yarin ◽  
Inna A Vilgelmi ◽  
Evgeny V Liuft
Keyword(s):  
Patient Satisfaction ◽  
Pelvic Organ Prolapse ◽  
Conservative Treatment ◽  
Genital Prolapse ◽  
Treatment Method ◽  
Pelvic Organ ◽  
Safety And Efficacy ◽  
Treatment Methods ◽  
Complications Rate

Background. Pelvic organ prolapse is one of the most common women's diseases worldwide. Genital prolapse incidence among women over 50 is on average 41%. There are variety methods for genital prolapse treatment; they are divided into surgical and non-surgical ones. One of the conservative treatment methods is a use of pessaries. According to different studies an efficacy of pessary therapy is approximately 60%. Aim to estimate a safety and efficacy of genital prolapse conservative treatment with a cube pessary on the basis on standardized questionnaires. Outcomes and methods. In ANO “NRITO Clinic” Urology and Gynecology Center 26 women with various degree genital prolapse were treated with pessary within the period from August 2015 to March 2016. Efficacy of pessaries use, patient satisfaction with this treatment method and complications rate were estimated. Results. Urogynecological cube pessary use in a treatment of various types of genital prolapse is quite an effective method (p

Genotypic Methods for HIV Drug Resistance Monitoring: The Opportunities and Challenges Faced by China

2019 ◽  
Vol 17 (4) ◽  
pp. 225-239 ◽  
Author(s):  
Lulu Zuo ◽  
Ke Peng ◽  
Yihong Hu ◽  
Qinggang Xu
Keyword(s):  
Drug Resistance ◽  
Virological Suppression ◽  
Testing Methods ◽  
Hiv Drug Resistance ◽  
Advantages And Disadvantages ◽  
Hiv Epidemic ◽  
Routine Surveillance ◽  
The World ◽  
Global Project ◽  
Hiv 1

AIDS is a globalized infectious disease. In 2014, UNAIDS launched a global project of “90-90-90” to end the HIV epidemic by 2030. The second and third 90 require 90% of HIV-1 infected individuals receiving antiretroviral therapy (ART) and durable virological suppression. However, wide use of ART will greatly increase the emergence and spreading of HIV drug resistance and current HIV drug resistance test (DRT) assays in China are seriously lagging behind, hindering to achieve virological suppression. Therefore, recommending an appropriate HIV DRT method is critical for HIV routine surveillance and prevention in China. In this review, we summarized the current existing HIV drug resistance genotypic testing methods around the world and discussed the advantages and disadvantages of these methods.

The Vyredox and Nitredox Methods of in situ Treatment of Groundwater

1988 ◽  
Vol 20 (3) ◽  
pp. 149-163 ◽  
Author(s):  
Carol Braester ◽  
Rudolf Martinell
Keyword(s):  
Water Treatment ◽  
Surface Water ◽  
Traditional Method ◽  
Treatment Method ◽  
Nitrate Treatment ◽  
The Past ◽  
The World ◽  
Nitrate And Nitrite ◽  
Iron And Manganese

Nearly one fifth of all water used in the world is obtained from groundwater. The protection of water has become a high priority goal. During the last decades pollution of water has become more and more severe. Today groundwater is more and more used in comparison with surface water. Recently we have seen accidents, which can pollute nearly all surface water very quickly. Generally the groundwater is easier to protect, as well as cheaper to purify, and above all it is of better quality than the surface water. During the past two decades, alternatives to the traditional method of treating the water in filters have been developed, that is in situ water treatment i.e. the VYREDOX and NITREDOX methods. The most common problem regarding groundwater is too high content of iron and manganese, which can be reduced with the VYREDOX method. In some areas today there are severe problems with pollution by hydrocarbons and nitrate as well, and with modification of the VYREDOX treatment method it is used for hydrocarbon and nitrate treatment as well. The method to reduce the nitrate and nitrite is known as the NITREDOX method.

scholarly journals SARS-CoV-2 vaccines strategies: a comprehensive review of phase 3 candidates

npj Vaccines ◽  
2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Nikolaos C. Kyriakidis ◽  
Andrés López-Cortés ◽  
Eduardo Vásconez González ◽  
Alejandra Barreto Grimaldos ◽  
Esteban Ortiz Prado
Keyword(s):  
Neutralizing Antibodies ◽  
Large Scale ◽  
Vaccine Development ◽  
Rna Virus ◽  
Protein S ◽  
Effective Vaccine ◽  
Phase 3 ◽  
Vaccine Candidates ◽  
Advantages And Disadvantages ◽  
The World

AbstractThe new SARS-CoV-2 virus is an RNA virus that belongs to the Coronaviridae family and causes COVID-19 disease. The newly sequenced virus appears to originate in China and rapidly spread throughout the world, becoming a pandemic that, until January 5th, 2021, has caused more than 1,866,000 deaths. Hence, laboratories worldwide are developing an effective vaccine against this disease, which will be essential to reduce morbidity and mortality. Currently, there more than 64 vaccine candidates, most of them aiming to induce neutralizing antibodies against the spike protein (S). These antibodies will prevent uptake through the human ACE-2 receptor, thereby limiting viral entrance. Different vaccine platforms are being used for vaccine development, each one presenting several advantages and disadvantages. Thus far, thirteen vaccine candidates are being tested in Phase 3 clinical trials; therefore, it is closer to receiving approval or authorization for large-scale immunizations.

Ethnic Accommodation in a Historical Case

1966 ◽  
Vol 8 (2) ◽  
pp. 168-180 ◽  
Author(s):  
Matthew Holden
Keyword(s):  
Ethnic Conflict ◽  
Political Conflict ◽  
Important Variable ◽  
The Political ◽  
Historical Case ◽  
Advantages And Disadvantages ◽  
The World

I. The Political Meaning of Ethnic ConflictIf politics “in its broadest sense” is conceived as the “distribution of advantages and disadvantages among people” (Froman, p. 3), then the ultimate penalty is subordination (total exclusion from advantages) and the ultimate reward is dominance (total monopoly of advantages). The effort to change the balance of advantages and disadvantages between groups is the nexus of political conflict. In such conflict, ethnicity is a particularly important variable, precisely because it is one criterion found throughout the world by which groups are regularly assigned superior and inferior places.

What We (Still) Need to Learn: Stuart Hall and the Struggle Against Racism

2020 ◽  
Vol 102 (102) ◽  
pp. 78-91
Author(s):  
Gilbert B. Rodman
Keyword(s):  
Critical Analysis ◽  
Current State ◽  
The Us ◽  
The World ◽  
Stuart Hall ◽  
As If

Forty years ago, in his seminal essay, 'The Whites of Their Eyes', Stuart Hall admonished the left for its – our – collective failure in figuring out how to fight back against racism effectively. Sadly, his criticism is no less valid today than it was then, and we still have a lot to learn about how to defeat racism once and for all. We've known for more than a century that this thing we call 'race' isn't a scientifically valid phenomenon – and yet it continues to function perfectly well in the world as if it is one anyway. As Hall noted in a 2011 interview, the mere act of unmasking essentialisms and deconstructing binaries doesn't stop them from 'roaring away' in the world, completely undisturbed by our analytic prowess. This essay takes stock of the current state of anti-racist struggles (at least in the US) and offers a critical analysis of how and why our current efforts to combat racism continue to be so ineffective.

scholarly journals International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”

2018 ◽  
Vol 7 (4) ◽  
pp. 167
Author(s):  
Ha Thi Thuy Van ◽  
Vu Thi Kim Anh ◽  
Nguyen Dang Huy
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Asia Pacific ◽  
International Financial Reporting Standards ◽  
International Accounting ◽  
International Accounting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Advantages And Disadvantages ◽  
The World

Currently, the Ministry of Finance is implementing Decision 480/QD-TTG dated 03/18/2013 of The Prime Minister on approving the Strategy Accounting - Audit 2020, Vision 2030 and implementing the Resolution 35/NQ-CP of the Government dated 16.05.2016 related to the support and development of enterprises by 2020. Accordingly, the development and improvement the legal framework of Financial Reporting standards in Vietnam is one of the key tasks and urgent needs to be developed to meet the requirements of the economy in the period of integration. The system of International Accounting Standards, including the International Accounting Standards (IAS) and the standards of international financial reporting (IFRS) was issued, adjusted, updated and replaced by The International Accounting Standards Board. International Accounting Standards is an important condition to ensure that companies and organizations around the world can apply uniform accounting principles in the work of preparing and presenting financial statements. Currently, many countries around the world such as USA, Japan and European countries, Asia Pacific are approaching IFRS convergence trend. In the trend of globalization of accounting, Vietnam will not be outside the process of integration with the system of International Financial Reporting Standards. This article will review the process of formation and development of IFRS, the IFRS trends and the advantages and disadvantages of applying IFRS in Vietnam. 

scholarly journals HCV Detection, Discrimination, and Genotyping Technologies

Sensors ◽  
2018 ◽  
Vol 18 (10) ◽  
pp. 3423 ◽  
Author(s):  
Shrikant Warkad ◽  
Satish Nimse ◽  
Keum-Soo Song ◽  
Taisun Kim
Keyword(s):  
Hepatitis C ◽  
Hcv Infection ◽  
World Health ◽  
Clinical Samples ◽  
Infected People ◽  
Advantages And Disadvantages ◽  
Highly Sensitive ◽  
The World ◽  
Health Organization

According to the World Health Organization (WHO), 71 million people were living with Hepatitis C virus (HCV) infection worldwide in 2015. Each year, about 399,000 HCV-infected people succumb to cirrhosis, hepatocellular carcinoma, and liver failure. Therefore, screening of HCV infection with simple, rapid, but highly sensitive and specific methods can help to curb the global burden on HCV healthcare. Apart from the determination of viral load/viral clearance, the identification of specific HCV genotype is also critical for successful treatment of hepatitis C. This critical review focuses on the technologies used for the detection, discrimination, and genotyping of HCV in clinical samples. This article also focuses on advantages and disadvantages of the reported methods used for HCV detection, quantification, and genotyping.

Sign in / Sign up

Export Citation Format

Share Document