scholarly journals Corporate Tax Disclosure: A Review of Concepts, Theories, Constraints, and Benefits

2015 ◽  
Vol 11 (28) ◽  
pp. 1 ◽  
Author(s):  
Mahfoudh Hussein Mgammal ◽  
Ku Nor Izah Bt Ku Ismail
Keyword(s):  
Best Practices ◽  
The Other ◽  
Corporate Tax ◽  
Tax System ◽  
Full Disclosure ◽  
Tax Enforcement ◽  
Other Hand ◽  
Private Data ◽  
Future Plans

<p>The aim of this paper is to offer an impression of the issues raised by the disclosure of companies’ tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of organizations' tax information could result in firms weakening tax information, hampering tax enforcement, and maybe, in a weakened structure, disclosing private data that could give a competitive benefit to those organizations that are not requested to do such a disclosure. Hence, some studies do not underpin full disclosure. On the other hand, full tax disclosure could have numerous beneficial impacts. It might put pressure on regulators to develop the tax system and it might incite companies to oppose aggressive tax decrease strategies. We anticipate and expect interested parties to take into consideration the best practices of tax disclosure in implementing their future plans.</p>

Introduction: What Regional Studies can Contribute to Applied Anthropology

2001 ◽  
Vol 23 (2) ◽  
pp. 2-4
Author(s):  
Betsy Taylor ◽  
Samuel Cook
Keyword(s):  
Best Practices ◽  
Case Studies ◽  
Applied Anthropology ◽  
The Other ◽  
Regional Studies ◽  
Government Officials ◽  
Other Hand ◽  
Global Movements ◽  
Role Definitions

The case studies in this issue suggest the diversity, creativity and deep historical roots of experiments in community/academic/government partnership in Appalachia. On one hand, it is important to understand these case studies as emerging from a distinctive Appalachian context. On the other hand, interesting resonances and convergences can be found with larger national and global movements. The word "partnership" has, as it were, become globalized—carrying many meanings and purposes. A diversity of movements experiment with a diversity of models for blurring, mixing, and matching roles bringing citizens, experts (academic and otherwise), teachers, students and government officials together in all sorts of combinations as they tackle problems deemed insoluble within older role definitions. This introduction tries to chalk out some of these larger connections—looking for the lessons to be learned from these case studies in defining best practices for partnership building.

scholarly journals Digitalization in international and mass education: A model proposal for Turkey

2021 ◽  
Vol 13 (4) ◽  
pp. 911-933
Author(s):  
Hikmet Salahaddin Gezici ◽  
Yasin Taşpınar ◽  
Mustafa Kocaoglu
Keyword(s):  
Higher Education ◽  
Best Practices ◽  
International Education ◽  
Education System ◽  
The Other ◽  
Mass Education ◽  
Higher Education System ◽  
Other Hand ◽  
Turkish Higher Education ◽  
The World

There is a debate as to whether internationalization should be a target or a means to achieve goals with broader perspectives. Digitalization, on the other hand, is a de facto trend that permeates all communicative, economic and social areas. For this purpose, the study aimed to examine literature on the field and the findings of the researchers on the issue were included. The research also discussed the internationalization and digitalization efforts carried out in the world and in Turkey. An internationalization model proposal for the Turkish higher education system is presented in outline, taking the best practices around the world into account. Model involves a digitalization-oriented education approach that aims to increase the opportunities for students to get support from their families and to minimize their socio-economic difficulties. The contributions of a massification provided by digitalization to international education have been revealed in this study. Keywords: digitalization; education; internationalization; massification; Turkey.  

scholarly journals Bilans zysków i kosztów działań uszczelniających polski system podatkowy w latach 2015–2019

Studia BAS ◽  
2020 ◽  
Vol 4 (64) ◽  
pp. 95-119
Author(s):  
Marcin Jamroży ◽  
Aleksander Łożykowski
Keyword(s):  
The Other ◽  
Tax Law ◽  
Tax Administration ◽  
Tax System ◽  
Compliance Costs ◽  
Other Hand ◽  
Legislative Changes

The paper provides an assessment of measures aimed at tightening up the Polish tax system in 2015–2019. In particular, the positive fiscal effect of limiting the VAT and the CIT gaps as a response to legislative changes is to be noted. On the other hand, the effects of the measures aimed at tightening up the Polish tax system include the adjustment or compliance costs for enterprises and tax administration. Sealing the Polish tax system is an inherently long-term process which, in addition to the original fiscal purpose, constitutes a challenge for the legislator to avoid excessive fragmentation of tax law.

scholarly journals The Extent of Voluntariness in Plea Bargaining for Economic and Financial Crimes in Nigeria

2015 ◽  
Vol 23 ◽  
Author(s):  
Ibrahim Danjuma ◽  
Gan Ching Chuan
Keyword(s):  
Best Practices ◽  
Plea Bargaining ◽  
Criminal Court ◽  
The Other ◽  
Criminal Trials ◽  
Other Hand ◽  
Financial Crimes ◽  
The Law

The concept of plea bargaining has globally been recognised and applied in criminal trials so as to enable the accused person to have lighter punishment or to be charge with a lesser offence in a criminal court, while the prosecutor on the other hand will secure conviction. Plea bargaining accommodates the consensual agreement between an accused person and the prosecutor in respect of the case against the accused which is subject to court’s approval or acceptance. In Nigeria, the Economic and Financial Crimes Commission (EFCC) is empowered by law to compound offences and to dispose financial and other related offences against the accused persons. Hence, EFCC uses its discretion to apply plea bargaining to some of the cases it prosecutes with the aim of securing conviction and to recover the illegally acquired property from the accused. In the case of Dieprieye Alamiesiegha, after an agreement was reached between him and the prosecutor (EFCC), instead of him pleading guilty as required by law in Nigeria, he explained the reasons why he pleaded guilty. This article examines the cases of plea bargaining in Nigeria and analyses whether or not the admission of guilt by the accused is voluntarily made or is motivated and influenced by some extraneous factors. This article finds that based on the cases analysed, the acceptance of plea bargaining in Nigeria by the accused persons as applied by the EFCC were not made freely and voluntarily as required by the law and best practices in other jurisdictions. This is because the accused persons were forced into it by some certain extraneous factors that were initiated and proffered by the EFCC against provision of the law.

scholarly journals Investor Reaction to Disclosure of Past Performance and Future Plans

2018 ◽  
Vol 94 (5) ◽  
pp. 165-188 ◽  
Author(s):  
Scott A. Emett
Keyword(s):  
The Other ◽  
Past Performance ◽  
Current Period ◽  
Other Hand ◽  
The Future ◽  
Managerial Optimism ◽  
Period Performance ◽  
Investor Reaction ◽  
Future Plans

ABSTRACT I examine how and why current-period performance shapes investors' evaluations of future-oriented disclosures. Three experiments provide evidence that a firm's current-period performance shapes investors' beliefs about the appropriateness of managerial optimism, which, in turn, affects investors' evaluation of firms that focus on either challenges or opportunities in future-oriented disclosures. When a firm is performing poorly, investors believe that managers can best achieve success by being optimistic about the future and, therefore, invest more when the firm focuses on opportunities rather than challenges in future-oriented disclosures. When a firm is performing well, on the other hand, investors believe that managers can best achieve success by being realistic about the future and, therefore, invest more when the firm focuses on challenges rather than opportunities.

scholarly journals Film Tourism Indonesian Style: The Cases of Laskar Pelangi and Eat Pray Love

2018 ◽  
Vol 3 (2) ◽  
pp. 9 ◽  
Author(s):  
Indra Kusumawardhana ◽  
Ekky Imanjaya
Keyword(s):  
Best Practices ◽  
Film Industry ◽  
Harry Potter ◽  
The Other ◽  
Scholarly Research ◽  
Lord Of The Rings ◽  
Study Research ◽  
International Production ◽  
Box Office ◽  
Other Hand

Film-induced tourism becomes a new emerging issue in tourism and scholarly research for the last 10 years. London’s “Harry Potter” series and New Zealand’s “Lord of the Rings” are among the best practices of the trend. On the other hand, Indonesia is a country with many beautiful places to visit by both local and international tourists. The number of visitors increases significantly every year. However, there is no contribution from film industry, both from local or international production, related to this increasing numbers of tourists, not before national movie production “Laskar Pelangi, 2008” (Rainbow Troops, 2008) by Riri Riza, and international box office movie production “Eat, Pray Love, 2010”. The study research will discuss about film induced tourism issues in Indonesia, particularly on why and how the two films--so far, until recently, only those two films--became phenomenon in film tourism--and why other films did not.

scholarly journals MASA DEPAN KAJIAN ISLAM DI INDONESIA

2018 ◽  
Author(s):  
Ismail Suardi Wekke
Keyword(s):  
Higher Education ◽  
Best Practices ◽  
Southeast Asia ◽  
The Other ◽  
Educational Activities ◽  
Main Area ◽  
Other Hand ◽  
The World ◽  
Institutional Organization

Islamic higher educations in Indonesia extend their roles in many ways. They perform institutional organization to wide capacity and educational activities. First bacth, there were six universities to transform. After the first batch, there were a huge numbers of transformations either from college to institute or institute to university. Unfortunately, best practices from first batch did not apply to the next cohort. This paper discusses three main area, they are current condition, achievement, and opportunities to explore. On the other hand, regional situation in Southeast Asia is not the only one to overlook. There is the environment surrounding our higher education in providing service to community. Finally, this recent problems need to extend in the world condition of higher education.

A study of cometary eruptions through OH radio-lines

1999 ◽  
Vol 173 ◽  
pp. 249-254
Author(s):  
A.M. Silva ◽  
R.D. Miró
Keyword(s):  
Short Duration ◽  
Growth Curves ◽  
The Other ◽  
Initial Mass ◽  
Radio Lines ◽  
Other Hand ◽  
Sudden Rise

AbstractWe have developed a model for theH2OandOHevolution in a comet outburst, assuming that together with the gas, a distribution of icy grains is ejected. With an initial mass of icy grains of 108kg released, theH2OandOHproductions are increased up to a factor two, and the growth curves change drastically in the first two days. The model is applied to eruptions detected in theOHradio monitorings and fits well with the slow variations in the flux. On the other hand, several events of short duration appear, consisting of a sudden rise ofOHflux, followed by a sudden decay on the second day. These apparent short bursts are frequently found as precursors of a more durable eruption. We suggest that both of them are part of a unique eruption, and that the sudden decay is due to collisions that de-excite theOHmaser, when it reaches the Cometopause region located at 1.35 × 105kmfrom the nucleus.

Closing the GAP—A 5Å Scanning Microscope

1969 ◽  
Vol 27 ◽  
pp. 6-7
Author(s):  
A. V. Crewe
Keyword(s):  
Normal Form ◽  
The Other ◽  
Resolving Power ◽  
Scanning Microscope ◽  
Conventional Microscope ◽  
Other Hand ◽  
Closing The Gap ◽  
Thermal Sources ◽  
Better Than ◽  
Transmission Microscope

We have become accustomed to differentiating between the scanning microscope and the conventional transmission microscope according to the resolving power which the two instruments offer. The conventional microscope is capable of a point resolution of a few angstroms and line resolutions of periodic objects of about 1Å. On the other hand, the scanning microscope, in its normal form, is not ordinarily capable of a point resolution better than 100Å. Upon examining reasons for the 100Å limitation, it becomes clear that this is based more on tradition than reason, and in particular, it is a condition imposed upon the microscope by adherence to thermal sources of electrons.

Life Beyond 1MeV

1980 ◽  
Vol 38 ◽  
pp. 30-33
Author(s):  
K.H. Westmacott
Keyword(s):  
Electron Microscopy ◽  
Past Experience ◽  
The Other ◽  
Good Case ◽  
Other Hand ◽  
The U.S

Life beyond 1MeV – like life after 40 – is not too different unless one takes advantage of past experience and is receptive to new opportunities. At first glance, the returns on performing electron microscopy at voltages greater than 1MeV diminish rather rapidly as the curves which describe the well-known advantages of HVEM often tend towards saturation. However, in a country with a significant HVEM capability, a good case can be made for investing in instruments with a range of maximum accelerating voltages. In this regard, the 1.5MeV KRATOS HVEM being installed in Berkeley will complement the other 650KeV, 1MeV, and 1.2MeV instruments currently operating in the U.S. One other consideration suggests that 1.5MeV is an optimum voltage machine – Its additional advantages may be purchased for not much more than a 1MeV instrument. On the other hand, the 3MeV HVEM's which seem to be operated at 2MeV maximum, are much more expensive.

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