E-Commerce

2018 ◽  
pp. 158-169
Author(s):  
Tuhin Banerjee
Keyword(s):  
Unified Framework ◽  
Indirect Taxation ◽  
Doing Business ◽  
Key Aspects

The growth of e-commerce in India has been substantial in the last decade. The growth of the sector has been affected by the number of issues in indirect taxation. The introduction of goods and service tax (GST) is expected to smooth the taxation for e-commerce operators. This chapter examines the key aspects of GST including existing taxes which would be replaced by GST, registration in GST, taxable event under GST, valuation in GST, payment process in GST, refund and audit in GST, and compliance process in GST. The chapter concludes that GST will ease doing business for e-commerce operators by providing a unified framework for indirect taxation.

SMEs and the business reality of criminality (the case of Estonia)

2013 ◽  
Vol 21 (1) ◽  
pp. 66-83
Author(s):  
Paul Gordon Dickinson
Keyword(s):  
Criminal Law ◽  
Historical Background ◽  
Soviet Period ◽  
Business Law ◽  
Content Type ◽  
Grass Roots ◽  
Business Regulation ◽  
Doing Business ◽  
Key Aspects ◽  
The Impact

Purpose – The aim of the paper is to identify key areas of criminality that affects SMEs and assess and link academic literature on criminality in relation to those areas with the empirical research. In effect to explore the business reality of the criminality environment and its significant aspects that have an impact on SME organisations and their managers and assist their decision making. Additionally, to consider the impact of Estonia's Soviet historical background and her EU membership criminal law obligations within such an evaluation. Design/methodology/approach – This exploratory paper makes use of World, European and domestic surveys and primary criminal and business law sources as well as interviews from a business within the country assessed and a former Estonian police inspector. Together this gives an academic and grass-roots perspective for an assessment of the criminality reality for SMEs. Findings – The investigation reaffirms the importance of SMEs within former economies from a Soviet background such as Estonia. It also emphasises the correlation between economic growth, business regulation and criminality and identifies the significance and “key” aspects of criminality for an SME. Furthermore, that Estonia's criminal law that affects SMEs is generally as it is written and that Estonia has a positive compliance with EU directives and regulations. It emphasises that overall a very positive progression has been made by Estonia within its criminal law environment which is considered stable and encouraging for SME activity. The recording of crime is relatively low by EU standards and has an effect, albeit small, on the reality for SMEs. Practical implications – This research demonstrates the reality of the extent of criminality in Estonia and its positive progression in dealing with it. Corruption, a legacy from the Soviet period, is relatively small within the Estonian system as well as protection costs for an SME. There is, however, an acceptance of the existence of organized crime in Estonia although it is an under researched area. Some of the gaps within the World, European and domestic surveys are filled by the interviews although further evaluation is needed from other academics. Originality/value – The research highlights the importance of the criminal law environment for SMEs within a relatively new EU member state. It provides an original grass-roots perspective on top of an academic assessment providing fuller information on the reality for SME activity. This is helpful for SME's operating or thinking of doing business in Estonia as well as providing indicators for countries from similar Soviet backgrounds as to their criminality reality.

Studying ‘Make in India’ from the Lens of Labour Reforms

2017 ◽  
Vol 42 (1) ◽  
pp. 1-19
Author(s):  
Kinjal Shukla ◽  
Maitreyi Purohit ◽  
Shubhra P. Gaur
Keyword(s):  
Developing Economies ◽  
Manufacturing Sector ◽  
Harvard Business Review ◽  
Domestic Investment ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
The Government ◽  
Primary Focus ◽  
Key Aspects ◽  
The Impact

The contribution of the manufacturing sector in gross domestic product (GDP) has been a cause of concern, as India contributes only 16 per cent to the GDP in comparison to other rapidly developing economies, for example, the manufacturing sector of Thailand contributes 34 per cent to the GDP, China 32 per cent and South Korea 31 per cent. Currently, India stands at 134th position out of 189 economies under Doing Business Index. Its rank has also declined in the Global Manufacturing Index in comparison to the previous year. The Government of India in the year 2014 initiated a campaign titled Make in India to foster the growth of the manufacturing sector. In the initial phase of the campaign, the primary focus was on three key tactics namely reviving domestic investment, ensuring the ease of doing business and attracting foreign investors to invest in the manufacturing sector. The government later on realized that first there is a need to bring reforms in the decades old labour laws. This has urged the government to consider reforms in labour laws which will make Indian labour market more competitive in international market. The government has initiated these reforms by proposing certain amendments in the Factories Act 1948 and by including few provisions in the Labour Laws Amendment Act, 2011, and the Apprenticeship (Amendment) Act, 2014. The article attempts to analyze the impact of these reforms on success of Make in India campaign by studying the overall impact of these labour law reforms from employees and employers’ perspective and contribution of labour reforms in Make in India campaign by using the theory of structural change, fundamentals and growth given by Rodrik (2013b, Harvard Business Review). It also analyzes the impact of these reforms on two key aspects of the campaign, that is, focusing on job creation and skill enhancement.

scholarly journals Boosted Zero-Shot Learning with Semantic Correlation Regularization

2017 ◽  
Author(s):  
Te Pi ◽  
Xi Li ◽  
Zhongfei (Mark) Zhang
Keyword(s):  
Sample Selection ◽  
The Self ◽  
Model Adaptation ◽  
Unified Framework ◽  
Learning Problem ◽  
Semantic Correlation ◽  
Shot Classification ◽  
The Arts ◽  
Selection For ◽  
Key Aspects

We study zero-shot learning (ZSL) as a transfer learning problem, and focus on the two key aspects of ZSL, model effectiveness and model adaptation. For effective modeling, we adopt the boosting strategy to learn a zero-shot classifier from weak models to a strong model. For adaptable knowledge transfer, we devise a Semantic Correlation Regularization (SCR) approach to regularize the boosted model to be consistent with the inter-class semantic correlations. With SCR embedded in the boosting objective, and with a self-controlled sample selection for learning robustness, we propose a unified framework, Boosted Zero-shot classification with Semantic Correlation Regularization (BZ-SCR). By balancing the SCR-regularized boosted model selection and the self-controlled sample selection, BZ-SCR is capable of capturing both discriminative and adaptable feature-to-class semantic alignments, while ensuring the reliability and adaptability of the learned samples. The experiments on two ZSL datasets show the superiority of BZ-SCR over the state-of-the-arts.

scholarly journals NFTsim: Theory and Simulation of Multiscale Neural Field Dynamics

2017 ◽  
Author(s):  
P. Sanz-Leon ◽  
P. A. Robinson ◽  
S. A. Knock ◽  
P. M. Drysdale ◽  
R. G. Abeysuriya ◽  
...  
Keyword(s):  
Large Scale ◽  
Multiple Scales ◽  
Brain Activity ◽  
Field Potential ◽  
Neural Field ◽  
Neural Systems ◽  
Unified Framework ◽  
Plain Text ◽  
Wide Range ◽  
Key Aspects

AbstractA user ready, portable, documented software package, NFTsim, is presented to facilitate numerical simulations of a wide range of brain systems using continuum neural field modeling. NFTsim enables users to simulate key aspects of brain activity at multiple scales. At the microscopic scale, it incorporates characteristics of local interactions between cells, neurotransmitter effects, synaptodendritic delays and feedbacks. At the mesoscopic scale, it incorporates information about medium to large scale axonal ranges of fibers, which are essential to model dissipative wave transmission and to produce synchronous oscillations and associated cross-correlation patterns as observed in local field potential recordings of active tissue. At the scale of the whole brain, NFTsim allows for the inclusion of long range pathways, such as thalamocortical projections, when generating macroscopic activity fields. The multiscale nature of the neural activity produced by NFTsim has the potential to enable the modeling of resulting quantities measurable via various neuroimaging techniques. In this work, we give a comprehensive description of the design and implementation of the software. Due to its modularity and flexibility, NFTsim enables the systematic study of an unlimited number of neural systems with multiple neural populations under a unified framework and allows for direct comparison with analytic and experimental predictions. The code is written in C++ and bundled with Matlab routines for a rapid quantitative analysis and visualization of the outputs. The output of NFTsim is stored in plain text file enabling users to select from a broad range of tools for offline analysis. This software enables a wide and convenient use of powerful physiologically-based neural field approaches to brain modeling. NFTsim is distributed under the Apache 2.0 license.

Ease of Doing Business and Its Impact on Inward FDI

2018 ◽  
Vol 1 (1) ◽  
pp. 52 ◽  
Author(s):  
Mohamed Tareq Hossain ◽  
Zubair Hassan ◽  
Sumaiya Shafiq ◽  
Abdul Basit
Keyword(s):  
Regression Model ◽  
Causal Relationship ◽  
World Bank ◽  
Least Square ◽  
Doing Business ◽  
Least Square Regression ◽  
Foreign Countries ◽  
Ease Of Doing Business ◽  
The Impact ◽  
Starting A Business

This study investigates the impact of Ease of Doing Business on Inward FDI over the period from 2011 to 2015 across the globe. This study measures ease of doing business using starting a business, getting credit, registering property, paying taxes and enforcing contracts. The research used a sample of 177 countries from 190 countries listed in World Bank. Least square regression model via E-views software used to examine causal relationship. The study found that ease of doing business indicators ‘Enforcing Contracts’ was found to have a positive significant impact on Inward FDI. Nevertheless, ‘Getting Credit’ and ‘Registering Property’ were found to have a negative significant impact on Inward FDI. However, ‘Starting a Business’ and ‘Paying Taxes’ have no significant impact on Inward FDI in the studied timeframe of this research. The findings of the study suggested the ease of doing business enables inward FDI through better contract enforcements, getting credit and registering property. The findings of the research will assist international managers and companies to know the importance of ease of doing business when investing in foreign countries through FDI.

On the Origins of Administrative Rent: Doing Business in a Russian Region N

2010 ◽  
pp. 58-80 ◽  
Author(s):  
A. Oleinik
Keyword(s):  
Rent Seeking ◽  
Individual Decision ◽  
Resource Rent ◽  
Competitive Edge ◽  
Doing Business ◽  
Russian Region ◽  
Positive Gain ◽  
Access To The Field ◽  
Quantitative And Qualitative Methods

In the article two types of rent are differentiated: resource rent and administrative rent. The latter is linked to restrictions on the access to the field of interactions. The contribution of the theory of public choice and the theory of rent-seeking and directly-unproductive activities is further developed by shifting the emphasis from individual decision-making to interactions between three actors: C, who controls access to the field, A, who gets a competitive edge as a result, and B, who assumes a subjacent position with regard to both A and C, yet still receives a positive gain from transacting. Domination by virtue of a constellation of As, Bs, and Cs interests is illustrated with the help of an in-depth case study of a Russian region. This study combines quantitative and qualitative methods, as well as their triangulation.

What Kind of Firms Has Investment Programs in the Crisis Times and What Kind of Barriers Do They Face?

2009 ◽  
pp. 100-110 ◽  
Author(s):  
A. Yakovlev
Keyword(s):  
Manufacturing Firms ◽  
Point Of View ◽  
Current Crisis ◽  
Doing Business

The paper considers the behavior of Russian enterprises during the current crisis using the data of the latest survey of 1000 manufacturing firms. Special attention is paid to features of firms planning big investment for the next 12 months. The links between current investment plans, previous investment in 2005-2008 and other factors are shown. Finally we analyze the most important barriers for doing business from the point of view of investors.

Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media

2017 ◽  
pp. 79-112
Author(s):  
Paola Ramassa ◽  
Costanza Di Fabio
Keyword(s):  
Social Media ◽  
Financial Reporting ◽  
Building Blocks ◽  
Corporate Communications ◽  
Distinctive Features ◽  
Financial Communication ◽  
Use Of Social Media ◽  
Key Aspects ◽  
And Diffusion ◽  
Interpretative Model

This paper aims at contributing to financial reporting literature by proposing a conceptual interpretative model to analyse the corporate use of social media for financial communication purposes. In this perspective, the FIRE model provides a framework to study social media shifting the focus on the distinctive features that might enhance web investor relations. The model highlights these features through four building blocks: (i) firm identity (F); (ii) information posting (I); (iii) reputation (R); and (iv) exchange and diffusion (E). They represent key aspects to explore corporate communication activities and might offer a framework to interpret to what degree corporate web financial reporting exploits the potential of social media. Accordingly, the paper proposes metrics based on this model aimed at capturing the interactivity of corporate communications via social media, with a particular focus on web financial reporting. It tries to show the potential of this model by illustrating an exploratory empirical analysis investigating to what extent companies use social media for financial reporting purposes and whether firms are taking advantage of Twitter distinctive features of interaction and diffusion.

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