Search results for "porat"
showing 10 items of 1595 documents
Yritysten taidekokoelmat Suomessa : keräilypolitiikat, taiteen esittämisen käytännöt ja merkitykset elinkeinoelämässä
2015
Radikaalin perhevapaauudistuksen haasteet
2020
Työmarkkinajärjestöjä on aikaisemmin kritisoitu tasa-arvopolitiikan vesittämisestä. Marinin hallituksella on mahdollisuus viedä uudistus läpi myös niin sanotuilla pakkolaeilla. Taipuvatko työmarkkinajärjestöt Marinin hallituksen perhevapaauudistukseen? nonPeerReviewed
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…
Applications and non-idealities of submicron Al–AlOx–Nb tunnel junctions
2016
We have developed a technique to fabricate sub-micron, 0.6µm×0.6µm Al-AlOx-Nb tunnel junctions using a standard e-beam resist, angle evaporation and double oxidation of the tunneling barrier, resulting in high quality niobium, as determined by the the high measured values of the critical temperature TC ∼ 7.5 K and the gap ∆ ∼ 1.3 meV. The devices show great promise for local nanoscale thermometry in the temperature range 1 - 7.5 K. Electrical characterization of the junctions was performed at sub-Kelvin temperatures both with and without an external magnetic field, which was used to suppress superconductivity in Al and thus bring the junction into a normal-metal-insulator-superconductor (NI…
Korporatīvo obligāciju emisijas procesa analīze un tā pilnveidošana Latvijā
2020
Katras valsts tautsaimniecība var attīstīties tad, ja palielinās tā valsts kapitālsabiedrību vai privāto uzņēmumu ražošanas un pakalpojumu sniegšanas spēja. Līdz ar to, viens no valsts ekonomikas izaugsmes izšķirošajiem faktoriem ir attīstītais kapitāla tirgus, kur uzņēmumi var ātri un ērti piesaistīt nepieciešamo parāda kapitālu savai attīstībai. Tomēr, Latvijā obligāciju tirgus attīstība būtiski tiek aizkavētā, neskatoties uz tirgus attīstības potenciālu. Laika periodā no 2014. līdz 2018. gadam Latvijas korporatīvo obligāciju tirgus kapitalizācija pret valsts IKP saglabājās zemā līmenī. Turklāt, tirgū joprojām ir liels trūkums pēc jauniem obligāciju emitentiem, it sevišķi pēc uzņēmumiem n…
The socio-economic impact of transnational corporation on mining community and artisanal small-scale miners : a case study of Mererani Tanzania
2006
STUDY REGARDING THE ATTITUDES TOWARD CORPORATE SOCIAL RESPONSIBILITY OF THE WORLD’S TOP TRANSNATIONAL CORPORATIONS
2012
Transnational corporations (TNCs) are the leading actors of the global economic scene; so their strategic behaviors tend to be followed by their challengers - in search for global competitiveness. Therefore (and in spite of some well known blunders and slippages), Corporate Social Responsibility (CSR) may have the vocation to become a generalized dimension of the corporate strategy - as well as an answer to some of the very thorny problems facing the humankind. The aim of the paper is to analyze the attitudes toward CSR of the world's top TNCs, in order to see if there is a pattern regarding their strategies.
Dealing with viewers’ complaints: Role, visibility and transparency of PSB Ombudsmen in ten European countries
2017
The article shows the results of a comparative analysis of the complaints management mechanisms offered by ten European Public Service Broadcasting (PSB) systems on their corporate websites. Using a qualitative methodology, it maps the procedures and evaluates the visibility, transparency and dissemination of results. The findings show, firstly, great diversity in terms of responsible election and management, despite the converging media governance. Also noteworthy is the margin of substantial improvement in the transparency and dissemination possibilities, specially relating to the interaction offered by the digital environment. Among the ten public corporations analysed, the BBC is the be…
Social accounting and its contribution to society
2013
With the development of the society and its economic system, a need has emerged to develop accounting as well. The increasing role of social accounting, which keeps records of for-profit, non-profit, and governmental organisations, is associated with the complexity of the environment in which businesses and organisations are operating and presenting reports about their social, ethical, and environmental aspects. Organisations are subject to greater transparency, and many stakeholders are interested in and concerned about the performance of organisations within the context that is not reflected, to a satisfactory extent, in traditional accounting. Traditional accounting ensures reporting to …
Miten suomalaiselle työmarkkinaneuvottelujärjestelmälle käy, kun työ ja maailma muuttuvat?
2008
Tutkimuksessani perehdyn suomalaisen työmarkkinaneuvottelujärjestelmään muuttuvassa maailmassa. Työni tarkoitus on osoittaa, että suomalainen tupojärjestelmä on murroksessa vuoden 2007 liittokierroksen jälkeen. Työssäni käyn läpi suomalaisen tulopoliittisen sopimusjärjestelmän historiaa ja nykyhetkeä sekä pohdin järjestelmän jatkomahdollisuuksia. Yhtenä tupon tulevaisuuteen vaikuttavana teemana nostan esiin paljon puhutun työn muutoksen. Analysoin tupojärjestelmän tilaa liittokierroksen 2007 avulla. Aineistonani käytän liittokierroksen aikana sanomalehdistössä esiintyneitä kannanottoja liittyen tupoon ja sen tulevaisuuteen. Menetelmäni on kuvaileva ja pyrin lukemaan esiin käännekohtia ja mu…