BDB: Branding and Developing Business Algorithm Via Corporate Social Responsibility (CSR)

In today’s era there are speed economic developments, the corporate Social responsibility has become the main focus. In corporate world marketing through advertisement and Corporate Social Responsibility has become a major factor. Generally, the corporate gains profit via marketing, advertisements, QoS and corporate Social responsibility (CSR). There are more possibilities of raise in corporate share market when they collaborate with government social responsibility. The paper investigates a novel algorithm named as “Branding and developing business (BDB) algorithm via CSR. The proposed system handles both the economy of Government and Corporate mutually. The corporate profit chances tax Benefits and share rate increase are checked continuously. Moreover, when the government subsidizes the corporate and the retailer simultaneously, only the retailer's profit increases in the corporate CSR effort. Further in this paper, the profit perspectives of corporate and Government through CSR are also proposed. Keywords: corporate social responsibility (CSR), BDB, Government, Share Market.

Assessment of the international competitiveness of the corporate profit tax in Ukraine

The article is devoted to assessing the international competitiveness of the corporate profit tax system based on the approach of the US Tax Foundation, which develops International Tax Competitiveness Index of the corporate profit tax (ICI) and takes into account the level of profit tax rates, cost recovery, tax incentives and complexity of tax law. According to the analysis of the international ranking of OECD countries, Estonia, Latvia, Lithuania, and Hungary had the highest ICIs in 2019-2020. The main factors that have had a positive effect on their competitiveness are the low top marginal income tax rate, unlimited loss carryback and carryforward, no restrictions on the list of assets subject to depreciation, as well as the use of accelerated depreciation, which allows companies to compensate for a larger share of the initial value of assets, LIFO inventory or at least inventory by the weighted average cost method, no Patent Box; no tax credit for R&D, and low corporate profit tax complexity. The calculation of the ICI for Ukraine, based on the approbation of the methodological approach of the Tax Foundation, found that in 2019-2020 Ukraine with a total score of 55.07 took 24th place out of 35 OECD countries. The author characterizes the main components of Ukrainian corporate profit taxation in terms of their impact on international competitiveness; in addition, ways to increase ICI are substantiated.

Foreign experience in income taxation of companies

The subject of this research is the rules of corporate income taxation foreign countries existing in foreign countries, the experience of implementation of which is valuable for further development of the Russian legislation. The current state of tax systems is viewed from the perspective of implementation of the baisc tax functions: fiscal and regulatory. The importance of corporate profit taxation in formation of the income base of the budgets of the budgetary system of the Russian Federation justifies special attention to the existing mechanisms for distinguishing tax revenues between budgets of bot different levels and same level. In the context of state regulation of the economy, analysis is conducted on the tax incentive instruments and preferential tax conditions intended for stimulating innovative activity of the companies. The scientific novelty lies in summarizing the experience of foreign countries in corporate income taxation, determining the leading  practices, and formulating recommendations for their implementation in Russia. The conducted research reveals the trends in reforming tax legislation of the developed countries aimed at stimulation of entrepreneurial activity. Sustained reduction in corporate income tax rates, shift away from progressive scale, and implementation of new tax incentives contribute to lowering of fiscal burden on businesses and create favorable conditions for the economic development. The author develops recommendations for the improvement of corporate profit taxation in the Russian Federation: 1) For increasing the validity of division of tax revenues between regional budgets, it is suggested to change the procedure for calculating the tax payable by separate banks units. In calculation of the share of taxable profit for each bank unit, it is recommended to take into account labor costs, amount of loans issued and deposits raised. 2) The comparative analysis of the Russian and foreign experience of tax incentives demonstrated the shortage of instruments intended for commercialization of innovations in the Russian Federation, which substantiates the need for implementation of preferential taxation of income from use of the objects of intellectual property.

Ownership Concentration, Corporate Liquidity, and Dividend Payment Policy: Evidence from Indonesian Financial Industries

The main objective of this research is to analyze the effect of ownership concentration and corporate liquidity on dividend payment policy in the Indonesian financial industry. Dividend payment is measured using dividend pay-out ratio on measuring dividend payment. Corporate ownership concentration is measured using the number of shares held by legal individual investors and large block shareholders. Ownership concentration is divided into three categories, which are inside shareholders, stable shareholders, and market shareholders. Corporate liquidity is measured by corporate profit, defined by retained earnings/total assets and retained earnings/total equity, corporate leverage (total liabilities/total assets), and corporate size (log normal total assets). We apply data panel regression and the robust least square method. Based on the robust least square method of testing data panel regression, we find there is a relationship between insider shareholder, market shareholder, and dividend payment policy. In contrast, there is no relationship between stable shareholder and dividend payment policy. We also found a relationship between corporate profit, which variable is retained earnings/total assets, corporate leverage, and corporate size, and dividend payment policy. These results lead to the conclusion that dividend payments increase when ownership by inside shareholders decreases, and that when ownership by market shareholders increase corporate profit will also increase, and corporate leverageand corporate size decreases.

Social Connections

How individuals connect to others, buy wanted products, and work to achieve shared goals determine their opportunities for health and life success. In this century, companies like Google, Amazon, Facebook, Apple, and Microsoft now decide how people can connect with others. By collecting data on purchases, behavior, and beliefs from their customers’ hardware, digital and cellphone use, Big Tech companies have created surveillance capitalism where personal data is a commodity to buy and sell. By targeting users for digital ads for unhealthy products; giving bullies access to a global audience; using likes and dislike to polarize people into opposing factions; or selling personal information to advertisers and special interests, these companies have compromised health, democracy, and privacy. In response, tech workers, social media users, privacy groups, and anti-monopoly reformers have challenged the domination of Big Tech companies and forged ways to use technology for human well-being instead of corporate profit.

Genetic Engineering, Globalization and the Future of Ecology: An Ecocritical Study of Margaret Atwood’s The Year of the Flood

Applying ecocritical perspectives, this study examines and analyzes the impacts of genetic engineering under the dominance of corporate organizations in the era of globalization in Margaret Atwood’s fiction The Year of the Flood. The intrusion of genetic engineering in the age of globalization has been problematic because of the anthropocentric values of the corporate houses. In this context, this study argues that genetic engineering technology, if goes uncontrolled, is manipulated for corporate profit only, and raises serious risks to global biodiversity by promoting monoculture flora and fauna. Similarly, the study proves that the intense profit-making desire of the corporate world leads to global pandemic threatening the existence of natural organisms including humans. Members of the ‘God’s Gardeners’ in The Year of the Flood prepare themselves to be safe from the ‘Waterless Flood,’ a global pandemic that has been the result of uncontrolled experimentation of genetic engineering on food, animals and drug for corporate houses. The text, however, offers the possibilities of saving lives if genetic engineering is used from humanitarian perspectives. This research helps in understanding the role of economic activities in disturbing the global biodiversity. For the purpose of textual analysis, the study applies ecocritical perspectives of Vandana Shiva, Jeffery M. Smith, Claire Hope Cummings, and others with especial focus on “bioimperialism” as discussed by Shiva.

Accounting reform of higher education: A social and managerial analysis in the era of digital intelligence

The purpose of this paper is to discuss the accounting reform of higher education in China with a socio-managerial analysis in the digital intelligence era. It will enable students to actively adapt to the development need of the market economy. This article uses an exploratory research method and analyzes the challenges faced by Higher Education in the era of digital intelligence from the three dimensions of corporate profit model, webcast rewards, and changes in the environment. With the development of digital intelligence, new industrial formats and business models are constantly emerging. Digital transformation has brought severe challenges to accounting theory and practice. Now green finance is emerging with the concept of sustainable development. Based on this analysis, the article proposes a training framework for accounting and management talents in the era of digital intelligence.