Search results for "ACCOUNTING"

Offshoring in the European Union: a Study of the Evolution of the Tax Burden

2017

One of the most serious effects of offshoring is tax avoidance, which harms the economies of the affected regions. In an attempt to eradicate tax avoidance, the EU seeks to establish tax harmonization across its Member States. Based on data for 2006-2014, this study analyzes the historical evolution and current trends of a convergence or divergence of the tax burden for 15 EU Member States. The effective tax rate was used to assess the tax burden. This study used a novel approach to analyze the tax burden and conducted a cluster analysis to examine changes in the effective tax rates between 2006 and 2014. The results imply that when the economy prospers, effective tax rates tend to converge…

Agglomeration, Technology and Business Groups, by Giulio Cainelli and Donato Iacobucci. Cheltenham, UK, & Northampton, MA: Edward Elgar, 2007Aggl…

2008

Student Mobility as a Strategy of Increasing Competitiveness on the Global Labor Market – An Attempt to Diagnose Educational Mobility: The Case of Po…

2022

PURPOSE: The aim of the article is the identification and the assessment of the state, and the conditions for the participation of higher education units in Poland in the process of educational mobility in terms of the competitiveness of graduates.

Let There be Variance: Individual Differences in Consecutive Self–Control in A Laboratory Setting and Daily Life

2019

The large body of research used to support ego–depletion effects is currently faced with conceptual and replication issues, leading to doubt over the extent or even existence of the ego–depletion effect. By using within–person designs in a laboratory (Study 1; 187 participants) and an ambulatory assessment study (Study 2; 125 participants), we sought to clarify this ambiguity by investigating whether prominent situational variables (such as motivation and affect) or personality traits can help elucidate when ego depletion can be observed and when not. Although only marginal ego–depletion effects were found in both studies, these effects varied considerably between individuals, indicating t…

Finanšu analīzes metodes uzņēmuma maksātnespējas prognozēšanai

2007

Elektroniskā versija nesatur pielikumus

Optimal energy management in the smart grid

2017

The Smart Grid is a modern electricity grid allowing for distributed, renewable intermittent generation, partly owned by consumers. This requires advanced control and communication technologies in order to provide high quality power supply and secure generation, transmission and distribution. This book outlines these emerging technologies. Topics covered include an introduction to smart grid architecture; smart grid communications and standards; measurement and sensing devices for smart grids; smart transmission and wide area monitoring system; bad data detection in smart grids; optimal energy management in smart grids; communication and control for the smart grid; smart consumer systems; i…

ACCOUNTING AS A 21ST CENTURY BUSINESS VALUE DRIVER

2017

Companies have focused for decades on maximizing the value creation process of direct productive business activities. The information revolution has left its mark and has started an irreversible transformation of classical business processes and activities. In the new 21st century information and data driven society, commodity is value and knowledge, making Porters value chain concept an important key factor for successful and innovative businesses. Business value creation was during the industrial revolution a topic strictly liked to direct productive activities. The increased and transformed business environment required innovative and sustainable competitive advantages for business organ…

Viral marketing through e-mail: the link company-consumer

2013

Purpose – The purpose of this paper is to identify the antecedents that may determine the opening of e-mails from companies that endeavour to promote their products, and what may motivate individuals to forward such messages to others. Design/methodology/approach – The paper presents exploratory research to approach the nature of the viral process and descriptive research for testing the proposed hypotheses. Findings – The opening of an e-mail is determined by the value that an individual may perceive that the message might contain. Forwarding of the message is determined by its opening, and by the individual's perception about the value of the message it may provide to others, besides the…

Attention and Planning in Older Adults

1997

In a study with 48 adults between 65 and 97 years of age, we examined the influence of working memory, inhibitory efficiency, and attentional flexibility on the ability to solve efficiently a complex planning task: 26 of the subjects were living independently in their own home, and 22 subjects were recruited from nursing homes. Subjects first participated in a number of cognitive ability tests. They then had to plan a trip for a group of 20 people. The results indicate that inhibitory efficiency combined with the flexible use of attentional resources can account for substantial amounts of variance in the planning task. The results support the view that chronological age does not necessaril…

Management of Distribution Risks and Digital Transformation of Insurance Distribution—A Regulatory Gap in the IDD

2021

The Insurance Distribution Directive (IDD) aims to regulate insurance distribution in the EU regardless of distribution channels and means. Although new technologies affect insurance distribution, the IDD does not explicitly regulate this digital transformation. Insurers and intermediaries must comply with detailed business conduct rules that aim to counteract distribution risks. However, the IDD exempts ancillary insurance intermediaries from its scope when they meet certain conditions. The article highlights the regulatory framework on insurance, requiring insurers and intermediaries to address distribution risks, and analyses how this exemption affects the management of distribution risk…