Tax Treatment of Security and Janitorial Service Agencies: An In-Depth Study

2012 ◽  
Vol 3 (1) ◽  
Author(s):  
Christopher C. Malaya
Keyword(s):  
United States ◽  
Business Models ◽  
Service Providers ◽  
The Philippines ◽  
Court Decisions ◽  
Tax System ◽  
Depth Study ◽  
Similarities And Differences ◽  
Service Agencies ◽  
Agency Service

Abstract - Security and janitorial service agencies are treated differently in terms of tax treatments. The study was to examine and analyze the similarities and differences of the treatments. It used both descriptive and analytical methods to uncover the factors that contributed to the preferential tax treatment of security agencies. The following significant findings were gathered from court decisions, journals, books, newspaper articles, and online publications and documents: (1) The security agency is given a preferential tax measures different from other service providers as shown from Revenue Memorandum Circular (RMC) No. 39-2007; (2) Congress of the Philippines is inclined to promote and provide a fair, efficient, and simple and transparent tax system; (3) Vested political and economic groups were lobbying hard in protecting their interests that allowed exemptions and uneven tax treatment; (4) Other business agencies are based on the same principles and business models of that of security agencies; and (5) No disparity of tax measures exists among service agencies in Singapore and United States. It concluded that the tax measures among service agencies were not applied fairly and equitably without any rational justification even they belong to the same business model. It also recommended that Revenue Memorandum Circular (RMC) No. 39-2007 should also be applicable to janitorial service agencies. Keywords - agencies, equity, janitorial agency, RMC 39-2007, security agency, service providers, and tax measures.

scholarly journals Factors influencing trust and behavioral intention to use Airbnb service innovation in three ASEAN countries

2020 ◽  
Vol 14 (2) ◽  
pp. 175-188
Author(s):  
Evelyn Lim Chua ◽  
Jason Lim Chiu ◽  
Candy Lim Chiu
Keyword(s):  
Social Influence ◽  
Behavioral Intention ◽  
Quantitative Methods ◽  
Business Models ◽  
Service Providers ◽  
Sharing Economy ◽  
The Philippines ◽  
Intention To Use ◽  
Content Type ◽  
Behavioral Intention To Use

Purpose The sharing economy is described as a community marketplace, particularly home sharing such as Airbnb, which is more prevalent. Airbnb changed the way renters and tourists find places to stay when they are traveling. The company introduced innovations in business models and technologies. So, Airbnb requires specific factors that will influence consumers’ trust because consumers intuitively seek out trusting factors to make judgments on innovative service providers. Thus, the purpose of this study is to understand the factors that influence travelers’ trust to use Airbnb within the three ASEAN nations. Design/methodology/approach The data were collected from both qualitative and quantitative methods. The questionnaire was the main data-gathering instrument used in this study and supplemented by informal interviews. A self-administered questionnaire was provided to 130 Airbnb users from the Philippines, Indonesia and Singapore using Hayes’ Process Macro as the statistical tool. Findings The correlation test was carried out to determine the strength and relationships among the independent, mediating and dependent variables. All independent variables are positively correlated with the mediating variable. The results reveal that ease of use, convenience, information social influence, normative social influence and security have a significant impact on trust and behavioral intention to use Airbnb. Originality/value This study contributes to the field of sharing economy, particularly home sharing, by examining different factors that influence trust and behavioral intention. This study focused on the case of Southeast Asian consumers, so this study is useful for marketing practitioners to enhance their marketing strategies in catering to this segment of the market.

scholarly journals The Changing and Challenging Environment of Nonprofit Human Services: Implications for Governance and Program Implementation

2016 ◽  
Vol 7 (1) ◽  
pp. 63-76 ◽  
Author(s):  
Steven Rathgeb Smith ◽  
Susan D. Phillips
Keyword(s):  
Child Protection ◽  
Human Service ◽  
Human Services ◽  
Business Models ◽  
Community Care ◽  
Service Providers ◽  
Safety Net ◽  
Order Effects ◽  
Human Service Agencies ◽  
Service Agencies

AbstractNonprofit human service agencies are an essential part of the social safety net and their role in many policy fields such as community care, workforce development, and disability services is growing. The funding, delivery and entire configuration of human services systems is in transition in the US, as in many other countries, albeit with great variation depending upon local and regional circumstances. Consequently, nonprofit human service agencies need to develop sustainable program and business models that are also responsive to the heightened expectations on transparency and accountability. In addition, policymakers and government officials will need to work closely with nonprofit human service agencies in order to ensure effective and efficient service delivery. Drawing on evidence from the policy and nonprofit literatures, this brief offers a set of hypotheses about the implications, and possible paradoxes, for the nonprofit sector that are likely to emerge from the increasingly competitive environment among service providers and corresponding pressure by public and private funders for more collaboration among agencies. We explore both public policy for nonprofits in human services and strategic responses by this sector, considering the first order effects designed to enable nonprofits to adapt to a reconfigured model, and the second order effects in which governments and nonprofits address the consequences of the first round. These effects are likely to vary by organizational size and by service field, resulting in quite different outcomes and relationships with government for large multi-service agencies and those in highly regulated fields such as child protection versus small nonprofits, particularly in fields such as community care with closer connections to the informal sector.

scholarly journals Using Mobile Banking Services to Improve Financial Access for the Poor: Lessons from Kenya, the Philippines, the United States, Haiti, and India

2011 ◽  
Vol 18 (1) ◽  
pp. 6 ◽  
Author(s):  
Kanika Metre
Keyword(s):  
United States ◽  
Low Income ◽  
Business Models ◽  
The United States ◽  
The Philippines ◽  
Small Scale ◽  
Mobile Banking ◽  
Banking Services ◽  
The Past ◽  
The Poor

As the number of mobile phone subscriptions has rapidly expanded in developing countries, so too has the use of mobile phones to facilitate small-scale financial transactions around the world. Microfinance experts have recognized these mobile banking services as a means for expanding access to financial services among poor and low-income populations. Innovations over the past few years have proven that mobile network operators and banks can cooperate to create successful business models for mobile banking services. Recognizing this success, this paper further explores the ways in which private sector, public sector, and non-profit sector actors can and should collaborate to meet the financial service needs of the poor through innovations in mobile banking. Case studies from Kenya, the Philippines, the United States, Haiti, and India provide relevant lessons on how these collaborations have succeeded or failed in the past.

Machiavellian and Achievement Orientations among Foreign and American Master's Students in Business Administration

1982 ◽  
Vol 50 (2) ◽  
pp. 519-526 ◽  
Author(s):  
Marvin M. Okanes ◽  
L. William Murray
Keyword(s):  
United States ◽  
The United States ◽  
Business Administration ◽  
The Philippines ◽  
Cultural Factors ◽  
Achievement Scores ◽  
Achievement Orientation ◽  
Master's Students ◽  
Foreign Countries ◽  
Similarities And Differences

The Mach IV scale and the Mehrabian test of achievement orientation were administered to 185 students in two accredited programs for Masters of Business Administration. Of these, 70% were from foreign countries. An across-countries analysis of scores on both tests was applied to students from Algeria, Iran, the Philippines, Taiwan, and the United States. An analysis of similarities and differences based on cultural factors is provided. Predictions for each of the five countries derived from hypotheses generated on the basis of cultural background were confirmed more often for Mach scores than for achievement scores.

Changes in Perceptions of Filipino Immigrants about Themselves and of Americans Before and After Coming to the United States

2019 ◽  
Author(s):  
Gremil Alessandro Naz
Keyword(s):  
United States ◽  
Symbolic Interaction ◽  
The United States ◽  
The Philippines ◽  
Appraisal Theory ◽  
American Values ◽  
The Us ◽  
Before And After ◽  
Symbolic Interaction Theory ◽  
Filipino Immigrants

<p>This paper examines the changes in Filipino immigrants’ perceptions about themselves and of Americans before and after coming to the United States. Filipinos have a general perception of themselves as an ethnic group. They also have perceptions about Americans whose media products regularly reach the Philippines. Eleven Filipinos who have permanently migrated to the US were interviewed about their perceptions of Filipinos and Americans. Before coming to the US, they saw themselves as hardworking, family-oriented, poor, shy, corrupt, proud, adaptable, fatalistic, humble, adventurous, persevering, gossipmonger, and happy. They described Americans as rich, arrogant, educated, workaholic, proud, powerful, spoiled, helpful, boastful, materialistic, individualistic, talented, domineering, friendly, accommodating, helpful, clean, and kind. Most of the respondents changed their perceptions of Filipinos and of Americans after coming to the US. They now view Filipinos as having acquired American values or “Americanized.” On the other hand, they stopped perceiving Americans as a homogenous group possessing the same values after they got into direct contact with them. The findings validate social perception and appraisal theory, and symbolic interaction theory.</p>

The Proximity of Other Skins

2019 ◽  
Author(s):  
Celine Parreñas Shimizu
Keyword(s):  
United States ◽  
South Korea ◽  
The United States ◽  
The Philippines ◽  
The Other ◽  
The West ◽  
Pain And Suffering ◽  
The Spectator ◽  
Existing Frames ◽  
The Voice

Transnational films representing intimacy and inequality disrupt and disgust Western spectators. When wounded bodies within poverty entangle with healthy wealthy bodies in sex, romance and care, fear and hatred combine with desire and fetishism. Works from the Philippines, South Korea, and independents from the United States and France may not be made for the West and may not make use of Hollywood traditions. Rather, they demand recognition for the knowledge they produce beyond our existing frames. They challenge us to go beyond passive consumption, or introspection of ourselves as spectators, for they represent new ways of world-making we cannot unsee, unhear, or unfeel. The spectator is redirected to go beyond the rapture of consuming the other to the rupture that arises from witnessing pain and suffering. Self-displacement is what proximity to intimate inequality in cinema ultimately compels and demands so as to establish an ethical way of relating to others. In undoing the spectator, the voice of the transnational filmmaker emerges. Not only do we need to listen to filmmakers from outside Hollywood who unflinchingly engage the inexpressibility of difference, we need to make room for critics and theorists who prioritize the subjectivities of others. When the demographics of filmmakers and film scholars are not as diverse as its spectators, films narrow our worldviews. To recognize our culpability in the denigration of others unleashes the power of cinema. The unbearability of stories we don’t want to watch and don’t want to feel must be borne.

Fiduciary Principles in Contemporary Common Law Systems

2019 ◽  
pp. 564-582
Author(s):  
Matthew Conaglen
Keyword(s):  
United States ◽  
Common Law ◽  
The United States ◽  
Good Faith ◽  
Fiduciary Duty ◽  
Standards Of Care ◽  
Duty Of Care ◽  
Fiduciary Duties ◽  
Similarities And Differences ◽  
Fiduciary Relationships

This chapter examines the principles of fiduciary doctrine that are found in contemporary common law systems. More specifically, it considers the current similarities and differences between various jurisdictions such as England, Australia, Canada, and the United States. The similarities focus on the duties of loyalty, care and skill, and good faith, as well as when fiduciary duties arise and the kinds of interests that are protected by recognition of fiduciary relationships. The chapter also discusses the issue of differences between various jurisdictions with regard to the duty of care and skill before concluding with an analysis of differences between remedies that are made available in the various contemporary common law jurisdictions when a breach of fiduciary duty arises. It shows that the regulation of fiduciaries appears to be reasonably consistent across common law jurisdictions and across various types of actors, even as such actors are expected to meet differing standards of care. Statute plays a key role in the regulation of various kinds of fiduciary actors, especially corporate directors.

scholarly journals 1068. Large-Scale Migration and the Changing Viral Hepatitis Prevalences in North America: A modeling approach

2020 ◽  
Vol 7 (Supplement_1) ◽  
pp. S563-S563
Author(s):  
Kenneth A Valles ◽  
Lewis R Roberts
Keyword(s):  
United States ◽  
Viral Hepatitis ◽  
Large Scale ◽  
Country Of Origin ◽  
Human Movement ◽  
High Volume ◽  
The United States ◽  
The Philippines ◽  
Outcome Data ◽  
Treatment Programs

Abstract Background Infection by hepatitis B and C viruses causes inflammation of the liver and can lead to cirrhosis, liver failure, and hepatocellular carcinoma. The WHO’s ambition to eliminate viral hepatitis by 2030 requires strategies specific to the dynamic disease profiles each nation faces. Large-scale human movement from high-prevalence nations to the United States and Canada have altered the disease landscape, likely warranting adjustments to present elimination approaches. However, the nature and magnitude of the new disease burden remains unknown. This study aims to generate a modeled estimate of recent HBV and HCV prevalence changes to the United States and Canada due to migration. Methods Total migrant populations from 2010-2019 were obtained from United Nations Migrant Stock database. Country-of-origin HBV and HCV prevalences were obtained for the select 40 country-of-origin nations from the Polaris Observatory and systematic reviews. A standard pivot table was used to evaluate the disease contribution from and to each nation. Disease progression estimates were generated using the American Association for the Study of the Liver guidelines and outcome data. Results Between 2010 and 2019, 7,676,937 documented migrants arrived in US and Canada from the selected high-volume nations. Primary migrant source regions were East Asia and Latin America. Combined, an estimated 878,995 migrants were HBV positive, and 226,428 HCV positive. The majority of both migrants (6,477,506) and new viral hepatitis cases (HBV=840,315 and HCV=215,359) were found in the United States. The largest source of HBV cases stemmed from the Philippines, and HCV cases from El Salvador. Conclusion Massive human movement has significantly changed HBV and HCV disease burdens in both the US and Canada over the past decade and the long-term outcomes of cirrhosis and HCC are also expected to increase. These increases are likely to disproportionally impact individuals of the migrant and refugee communities and screening and treatment programs must be strategically adjusted in order to reduce morbidity, mortality, and healthcare expenses. Disclosures All Authors: No reported disclosures

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