Search results for " investment"

Efficiency of Corporate Income Tax Reliefs for the Investment Promotion in Latvia

2014

Corporate income tax rate in Latvia is one of the lowest in the European Union and is favourable for business. However, the government additionally uses numerous CIT reliefs to stimulate investments, to promote specific industries and investors. Total costs of these tax reliefs are high, but many of the goals declared by their introduction are not reached, suggesting that tax relief efficiency could be questioned. The efficiency of the existing and potential CIT reliefs should be regularly evaluated. The suggested criteria for such examination are – clear objective, type of taxable rent, existence of positive externality, appropriate design and potential for tax planning, costs in revenue f…

Idea a praktyka wdrażania zintegrowanych inwestycji terytorialnych w Polsce

2017

Organisational GDPR Investments and Impacts

2023

The aim of this empirical multi-case study is to understand the GDPR investments and impacts of the organisations. Among these, the measuring experiences related to GDPR and information security (Isec), and the future expectations are examined. Several interesting findings were recognised, which also enabled further suggestions. First, an understanding of the organisations’ investments and their impact is built by gathering information about the actions that organisations made to fulfil the GDPR requirements. In the second phase, it is deemed necessary to examine how organisations experience the measures and evaluation of GDPR development and progress, in order to understand how respondents…

The Impact of Architecture in the Hospitality Industry: The Decision Choice in the Case of Cyprus Island

2022

In an increasingly competitive market, hospitality architecture design can be significant for tourism and destinations. This article addresses the role of hotel architecture in tourism destinations and the case of Cyprus Island. The tourist market is dominated by international groups and brands, which develop modern architecture and design for the hotels industry creating a new attraction based on architectural design. This paper examines the role of architecture in hospitality accommodation by considering the demand side. The survey was based on a questionnaire and applied multinomial regression models. The results show that hotel architecture impact can influence the selection of the dest…

“Opportunities, but Nothing Very Concrete” : The Challenge Finns Face with Chinese Delegations’ General Level of Interest in Finland

2015

This paper explores the challenge of finding common ground between the Finns and the Chinese in the context of co-operation, trade and inward investment facilitation related to general lack of specific interest displayed by the Chinese. The article is ethnographic in nature and is mainly based on data obtained from interviewing individuals working for local governments in Finland and one of the state agencies responsible for attracting foreign investment. The study uses Speech Codes Theory (Philipsen, 1997) when analyzing the cultural aspects of expectations regarding communication between Chinese and Finns. According to interviewees, lack of serious interest, vague government guidelines, t…

Investor-state dispute settlement - podstępne zagrożenie dla sprawnego działania administracji publicznej

2017

ISDS (investor-state dispute settlement, znany także jako ICS - investment court system) to umowny mechanizm rozstrzygania sporów między inwestorem a państwem. Polega on na możliwości zaskarżenia państwa przez przedsiębiorcę (inwestora) do arbitrażu wówczas, gdy państwo wydaje lub wykorzystuje przepisy ograniczające zyski przedsiębiorstwa (praktyki dyskryminujące). Arbitrami ISDS jest kilkunastu sowicie opłacanych prawników, pracujących dla wielkich kancelarii międzynarodowych, którzy niemal nigdy nie orzekają na korzyść państwa. Przedsiębiorca może żądać wysokiego odszkodowania: nie tylko zwrotu utraconych korzyści, lecz także spodziewanych zysków, których wysokości nie musi nawet drobiazg…

Performance indicators to assess water & wastewater service criticalities and investments efficiency and effectiveness in the Italian regulatory cont…

2017

Workaholism and work engagement: how are they similar? How are they different? A systematic review and meta-analysis

2019

Workaholism and work engagement can be depicted, respectively, as the pathological and the healthy form of heavy work investment. In spite of their different definitions and outcomes on individual and organizational life, workaholism and work engagement are not clearly and adequately distinguished by scholars and researchers as they appear to show some overlapping features. The aim of this investigation was to meta-analyze available studies, selected by systematic review, on the relations between subdimensions of workaholism and work engagement. Thirty-five studies were eligible for analysis. Associations emerged between Working Excessively and Absorption (g = .34), Working Compulsively and…