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

Tiesību aizsardzības pagaidu līdzekļi Starptautiskajā investīciju strīdu izšķiršanas centrā (ICSID)

2014

Anotācija Autore pēta tiesību aizsardzības pagaidu līdzekļu institūtu ICSID šķīrējtiesas procesā – tā vēsturisko attīstību un interpretāciju ICSID šķīrējtiesu praksē. Autore darba ietvaros ir veikusi visaptverošu tiesību aizsardzības pagaidu līdzekļu veidu analīzi balstoties uz empīrisku ICSID šķīrējtiesas prakses analīzi. Lai ICSID šķīrējtiesa rekomendētu tiesību aizsardzības pagaidu līdzekļus, autore izdala procesuālus un materiālus priekšnoteikumus. Procesuālo priekšnoteikumu aspektā tiek pētīta tiesību aizsardzības pagaidu līdzekļu juridiskā daba. Materiālo priekšnoteikumu aspektā tiek analizēti apstākļi, kādos var tikt pieņemts lēmums par tiesību aizsardzības pagaidu līdzekļiem. Darbā …

ISEBA – A Framework for IS Evolution Benefit Assessment

2005

Decisions regarding information system evolution strategy, including modernization or replacement, are economically significant. Selection of a proper method for analyzing potential options, acquisition of suitable metrics or follow-up data, and evaluation of the results are major challenges in the evolution strategy decision making. In order to address these challenges, a framework for Information System Evolution Benefit Assessment (ISEBA) was developed. ISEBA provides assistance in the selection of a benefit-evaluation method for the investment situation at hand. It is based on empirical research on industrial decision making and co-operation projects, and examination of existing researc…

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…

Healthcare professionals on the move: Investing in learning a new language for work

2021

Artikkelissa tarkastellaan maahanmuuton kielikysymyksiä Unkarista Suomeen ja Ruotsiin työllistyneiden terveydenhuollon ammattilaisten näkökulmasta. Neksusanalyyttisessä viitekehyksessä tutkitaan sitä investointia, jonka nämä työntekijät tekevät oppiakseen uutta, työssä tarvitsemaansa kieltä eli suomea tai ruotsia. Tutkimusasetelma on pitkittäinen, ja analyysi perustuu terveydenhuollon ammattilaisten sekä muutamien kielikoulutuksesta ja rekrytoinnista vastaavien henkilöiden haastatteluihin. Kirjoittajat aloittivat omat tutkimuksesta itsenäisesti mutta yhdistivät voimansa ennen toista aineistonkeruukierrosta. Tämän myötä analyysissa voitiin kattaa useampia kulttuurisia ja ajallisia ulottuvuuk…

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…

When Investment in Basic Skills Gives Negative Returns

2017

In recent years, the Norwegian government has invested heavily in improving basic skills in the adult population. Initiatives have included legislation, the introduction of work-based adult education programs, and reforms in schooling. In light of this investment, we explore trends in adult literacy and numeracy, by comparing data from two international surveys of adult skills, conducted in 2003 and 2012. Paradoxically, the proportion of low-performing adults appears to have increased, most significantly in the 16- to 24-year age group and in the foreign-born population. The profile of the lowest performing group has changed in the intervening years. These findings suggest that adult educa…

Neksusanalyysi suomen kielen oppimisesta siivoustyössä

2017

This dissertation focuses on Finnish language learning opportunities in cleaning work, which is the most common job for immigrants in Finland. The study investigates what opportunities and constraints there are for Finnish language learning in cleaning work, how a work community supports language learning, and what factors facilitate or constrain investment in language learning at work. Language learning opportunities are explored from an ecological approach as affordances – the reciprocal relations between an individual and his/her social and physical environment. The study also explores the scaffolding provided by the work community and investment in second language learning. Nexus analys…