Search results for " Profit"

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on t…

2016

This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity.

FISCALITY – RELEVANT FACTOR INFLUENCING THE BUSINESS ENVIRONMENT

2013

Main tool for macroeconomic management - fiscal policy consists in establishing the levels of taxation and spending in order to influence macroeconomic performance. Fiscal policy, promoted by the government authorities of any contemporary state, is directed usually to achieving microeconomic and macroeconomic goals deriving from the roles the state must fulfill in the economy, respectively the allocative role, distributive, regulatory and the stabilizer role. Governmental authorities, through the production and supply of public goods that are financed at the expense of taxes or duties, or on the public debt, affect both individuals’ utility functions and production functions of economic age…

Occupazione, profitto e capabilities in una professione tradizionalmente femminile

2021

Questo saggio si propone di fare una ricognizione degli studi che in Italia, a partire dagli anni Sessanta, hanno trattato il tema del Servizio sociale e della propria identità di genere. A tale scopo viene svolta una desk analysis e una literature review sul tema dei livelli occupazionali degli assistenti sociali che si incrocia inevitabilmente con quello del genere. Sotteso al tema occupazionale è quello ben più spinoso del posizionamento di ruolo negli organigrammi lavorativi dei professionisti e delle professioniste. La tematizzazione critica del gender mainstreaming come strategia di policy making interseca, infatti, il rapporto tra democrazia e potere, insieme alle ricadute e le impli…

Gortina.L'abitato di Profitis Ilias e la storia più antica della città

2011

Corporate Social Responsibility in the University Courses in Italy: An Empirical Analysis

2016

In recent years, the topic of Corporate Social Responsibility is widely discussed in various contexts: in businesses, government, not for profit organizations, university studies, with customers and users of various types of business, etc.

E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’

2012

The image and the reputation of small NGOs have direct bearing on the capacity of these entities to retain and attract members, volunteers and donors. These attributes have been linked to the concept of Social Responsibility. Therefore, for NGOs to be socially responsible and to make this fact known is a key factor that will have a positive influence on their image and reputation and will contribute to their being recognised and to strengthening social confidence in them. This article analyses the e‐corporate social responsibility in Spanish NGOs. It shows the infra‐use that NGOs make of the Internet as an information medium to communicate their Corporate Social Responsibility (CSR) practic…

A new Intellectual capital framework in the no profit sector

2014

Intellectual capital (IC) is a key driver in value creation. According with the above more and more companies, for profit as well as no profit organizations (NPOs), direct their attention to new tools able to communicate to the stakeholders their intangible assets as value creator driver. IC in for-profit companies, but especially in NPOs is positively correlated with the performance. For this reason, during the last years the interest in the importance of IC in NPOs is increased. IC report becomes a fundamental tool in the disclosure of the NPOs’activities. Nowdays is necessary to use a correct frame work to represent the IC in terms of knowledge, skill, procedures and relationship spread …

The Cyclicality of Bank Credit Losses and Capital Ratios under Expected Loss Model

2023

We model the evolution of stylised bank loan portfolios to assess the impact of IFRS 9 and US GAAP expected loss model (ECL) on the cyclicality of loan loss provisions (LLPs), realised losses and capital ratios of banks, relative to the incurred loss model of IAS 39. We focus on the interaction between the changes in LLPs charges (the flow channel) and stocks (the stock channel) under ECL. Our results show that, when GDP growth doesn’t demonstrate high volatility, ECL model smooths the impact of credit losses on profits and capital resources, reducing the pro-cyclicality of capital and leverage ratios, especially under US GAAP. However, when GDP growth is highly volatile, the large differen…

INTELLECTUAL CAPITAL IN THE NON PROFIT SECTOR. MEASUREMENT PROBLEMS AND EMPIRICAL EVIDENCE

2007

In doctrine, there is wide agreement on what is the main purpose of a company, identified as a firm’s capacity to create sustainable value. In the present economy, known as the knowledge economy, the main company value drivers are considered intangible resources and activities. The present work focuses on analysing the definition and measurement of Intellectual Capital in the non-profit or third sector organizations, and in particular in the health care sector, chosen for its relevance within the third sector.The contribution that this work seeks to provide is to give the reader a better comprehension of the IC theme in third sector organizations, by analysing the empirical evidence of IC n…

LE IMPRESE SOCIALI Un’analisi degli aspetti di governance e rendicontazione

2012

Negli ultimi anni il numero delle imprese che operano nel terzosettore è aumentato e le attività svolte si sono arricchite di contenuti.Oggi, infatti, le aziende non profit, oltre all’assistenza sociale esanitaria e alla formazione, svolgono attività di tutela dell’ambientee dell’ecosistema, di valorizzazione del patrimonio culturale e del turismosociale, di ricerca ed erogazione di servizi culturali. In questomutato quadro ambientale di riferimento, il legislatore con il D.Lgs155/2006 ha introdotto le imprese sociali, un nuovo strumento giuridicoche permette alle aziende del terzo settore di operare con maggiorefacilità sul mercato. Gli aspetti che caratterizzano queste impresesono due e s…