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Sample records for estonian corporate income

  1. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

    1 RESUMÉ Corporate Income Tax The aim of this diploma thesis on "Corporate Income Tax" is to outline the current legal background of the corporate income tax and asses and evaluate the most substantial changes regarding the Act no. 586/1992 Coll., Income Tax Act, as amended that have become effective as of January 1, 2014. The changes discussed in this thesis include especially, but are not limited to, the changes adopted in connection with the recodification of Czech Civil Law. This thesis c...

  2. Optimization of tax on corporate income

    OpenAIRE

    OBERTÍKOVÁ, Lucie

    2017-01-01

    My diploma thesis is focused on the optimization of corporate income tax. The thesis is divided into the theoretical and practical part. In the theoretical part are described terms such as taxpayers, subject of tax, tax base, tax calculation or when the tax is payable. The practical part begins with the characteristic of the company, followed by the calculation of the tax liability and the optimization of the corporate income tax. The aim of the thesis was to find the optimal variant of the c...

  3. SMEs’ corporate income tax compliance in Tanzania

    OpenAIRE

    Mahangila, Deogratius Ng'winula

    2014-01-01

    Many governments are struggling with inadequate tax revenue and increasing tax gaps. Consequently, changing behaviour of non-compliant taxpayers as small and medium enterprises (SMEs) because of their tax revenue potential and non-compliance behaviour is essential. This thesis examined the impact of corporate income tax penalty incidence, retributive justice, procedural justice, the interaction between retributive and procedural justice on corporate income tax compliance behaviour. Also, the ...

  4. The Disappearing State Corporate Income Tax

    OpenAIRE

    Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally

    2005-01-01

    This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax policy, tax planning, and economic factors on the trend in state corporate taxes. We find that corporate tax planning and economic factors account for much of the relative decline, and that state tax polic...

  5. Corporate income tax and its impact on financial reporting

    OpenAIRE

    Krajčová, Lenka

    2010-01-01

    Thesis called "Corporate income tax and its impact on financial reporting" focuses on the problem of calculating the tax on corporate income of legal entity established for business purposes. The thesis deals with the issue of adjustment of profit in order to create the tax base and displays impact of this adjustment on due tax.

  6. Corporate income taxation uncertainty and foreign direct investment

    OpenAIRE

    Zagler, Martin; Zanzottera, Cristiana

    2012-01-01

    This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...

  7. Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks

    NARCIS (Netherlands)

    Gong, D.; Ligthart, J.E.

    2013-01-01

    Abstract: Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank's incentive to securitize. Using a sample of OECD banks over the period 1999-2006, we fi nd that corporate income taxation led to more securitization at banks that are constrained in funding

  8. Does corporate income taxation affect securitization? : Evidence from OECD banks

    NARCIS (Netherlands)

    Gong, Di; Hu, Shiwei; Ligthart, J.E.

    2015-01-01

    Corporate income taxation, by affecting the after-tax cost of funding, has implications for a bank’s incentive to securitize. Using a sample of OECD banks over the period 1999–2006, we find that corporate income taxation led to more securitization at banks that are constrained in funding markets,

  9. Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine 

    Directory of Open Access Journals (Sweden)

    Kateryna Proskura

    2016-04-01

    Full Text Available This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration. The aim of this paper is demonstrate ways to improve corpo- rate income taxation on the basis of balancing the interests of taxpayers against those of the government. The paper will highlight the key issues of corporate income taxation in Ukraine with its large share of unprofitable enterprises, unequal regulations for different corporate taxpayers and the requirement to pay tax advances even where there is an absence of taxable income. Based on our analysis, the causes of the origin and deepening problems of corporate income taxation in Ukraine will be demonstrated. A compar- ative analysis of income taxation in Poland and Ukraine was performed. It is believed that some elements of the Polish experience in the taxation of income can be applied to Ukraine.

  10. Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation

    OpenAIRE

    Hatice Jenkins; Glenn Jenkins

    2007-01-01

    Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas. The WTO has attempted to eliminate this exemption through its rules to promote the non-discrimination of fiscal systems with respect to export production. In particular, these rules do not allow countries to exempt the income of firms exporting from Free Trade Zones from corporate income taxation. This paper examines both theoretically as we...

  11. Estonian literature / Janika Kronberg

    Index Scriptorium Estoniae

    Kronberg, Janika, 1963-

    2003-01-01

    Sisu: Estonian literature - born on the margins of Europe ; Baltic German literature and its impact ; Seeking the contours of a 'truly' Estonian literature ; Literature and an independent Estonia ; Estonian literature in two cultural spheres ; The fifties and sixties ; Literature and congealed time ; A bold new Estonian literature

  12. Income Inequality and Transnational Corporate Penetration

    Directory of Open Access Journals (Sweden)

    Linda Beer

    2015-08-01

    Full Text Available This study examines whether the positive association between national income inequality and transnational corporate penetration found previously by Bornschier and Chase-Dunn (1985 and others circa the late 1960s still holds for the mid-l980s. Both methodological and theoretical problems of earlier studies are discussed and solutions are offered. Economic development, political-institutional and regional variables are also included inthe analyses. While further research is warranted, the results provide support for a World-System/Dependency perspective in understanding income inequality cross-nationally.

  13. The Corporate Income Tax in Canada: Does its Past Foretell its Future?

    Directory of Open Access Journals (Sweden)

    Richard M. Bird

    2016-12-01

    Full Text Available Corporate tax reform has long been a contentious issue in Canada. Official commissions, academics and others have often proposed changes in the way we tax corporations. During the last 30 years, perhaps largely owing to concerns about international competitiveness, the corporate tax rate has been substantially reduced. Since revenues did not decline as a result, those concerned by increased inequality who believe that corporate taxes are paid mainly by the rich have suggested that corporate rates should be increased. Others, more persuaded by the increasing evidence that much of the burden of the corporate tax ultimately falls on workers and wages and that even to the extent it falls on capital the economic price paid in terms of reduced output and productivity for each corporate tax dollar collected is high have taken the opposite tack and argued that, if anything, corporate tax reform should be aimed at reducing even further the effective tax rate on corporate capital. Both the technical and the political aspects of corporate taxation are thus at play in the current discussion of possible corporate tax reform. After a brief review of the history, we consider what is now known about the relation between corporate rates and revenue, the surprisingly complex question of who ultimately pays the tax, and the largely undesirable economic effects of corporate income taxes. If all voters were economists and familiar with the evidence, it is unlikely any would favour big increases in corporate taxes. However, even economists who have read all the studies mentioned here (and more do not agree about the best way to reform the corporate income tax. We sketch three recent major reform proposals Canadian experts have recently put forward (1 replace the existing corporate tax by a tax on ‘rents’ (above-normal returns on capital, (2 replace both it and the current personal income tax by a ‘dual income tax’ with a flat rate on all capital income

  14. Talking about Corporal Punishment: Nine Low-Income African American Mothers' Perspectives

    Science.gov (United States)

    Ispa, J.M.; Halgunseth, L.C.

    2004-01-01

    Qualitative interviews conducted over the course of 5 years with nine young low-income African American mothers were analyzed in order to gain understanding of their perspectives on corporal punishment. All used corporal punishment with their children. Results pertain to the vocabulary mothers used to describe corporal punishment (pop, tap, whup,…

  15. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for corporate income tax returns. 1.6011-5 Section 1.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6011-5 Required use of magnetic media for corporate incom...

  16. ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX

    Directory of Open Access Journals (Sweden)

    Tomasz Skica

    2014-06-01

    Full Text Available The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences.

  17. Questionnaire on Corporate Income Tax Subjects - Denmark

    DEFF Research Database (Denmark)

    Friis Hansen, Søren; Nielsen, Jacob Graff

    In terms of tax policy, tax harmonization or coordination of corporate taxation in the EU is usually considered from two complementary points of view: tax base and tax rate. These two perspectives structure the debate whether EU Member States, and more broadly States belonging to the same economic...... area, should harmonize or coordinate their policies in tax matters. However, little attention has been paid so far to a more basic question: who are corporate taxpayers? Are they defined in the same way over Europe? This may be explained by the fact that the vast majority of tax systems accept the same...... fundamental idea: while companies limited by shares and limited liability companies should be subject to corporate income tax (CIT), partnerships should be considered fully or partly transparent for tax purposes. This general statement is nevertheless an oversimplification of reality. Comparative law indeed...

  18. THE ROLE OF THE CORPORATE INCOME TAX IN THE STATE BUDGET REVENUES OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Olha Zamaslo

    2017-09-01

    Full Text Available The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency. On that basis, determining prospects of income tax in the national system of business entities taxation and developing proposals for improving the mechanism of taxation in Ukraine. Methodology. The theoretical and methodological base of scientific research of national and foreign scholars on the analysis of corporate income tax, official statistical data of the Ministry of Finance of Ukraine and State Fiscal Service of Ukraine. To ensure the authenticity and validity of the research results to the goal, the following methods are used: induction and deduction – during theoretical generalizations and conclusions; analogy method – when comparing the foreign experience of administration of corporate income tax; economics and statistics as methods of the macroeconomic situation of Ukraine analysing. Results. In the article, the corporate income tax is investigated. The macroeconomic situation in Ukraine is analysed. Reasonable steps for the further use of the European countries experience for Ukraine are founded. Practical implications. The results of this study can be used by state authorities in developing tax policy directions in Ukraine. Value/originality of the results is a complex theoretical and practical analysis of the corporate income tax in Ukraine. Further research should relate to the improvement of its own system of income taxation. In the process of its implementation, it is necessary to use the experience of European countries.

  19. The Analysis of Corporate Tax and Personal Income Tax in European Countries

    Directory of Open Access Journals (Sweden)

    Telnova Hanna V.

    2017-06-01

    Full Text Available The aim of the article is to reveal the relationship between the rates of corporate tax and personal income tax and the pace of economic development. The existence of the open financial market under conditions of globalization leaves its imprint on forming the vectors of development of the tax systems in the countries. Thus, the optimal corporate taxation creates a competitive and investment-attractive climate, facilitates encouraging foreign investments and locating economic activities. The study made it possible to establish the absence of a direct link between the tax rates and economic growth. At the same time, a linear relationship between the tax rates and the tax burden is revealed. On the basis of the presented mathematical expression, it can be concluded that an increase in the personal income tax causes an increase in the tax burden, and an increase in the corporate tax — its reduction. The cluster analysis of the corporate tax and the personal income tax in European countries allowed to justify the determinants of successful economic development presenting the formation of the vector of the tax policy in the aspect of moderate taxation of individuals and the need for low taxation of corporate profits.

  20. 75 FR 33871 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Immediate...

    Science.gov (United States)

    2010-06-15

    ...-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Immediate Effectiveness of... is hereby given that on May 28, 2010, the Fixed Income Clearing Corporation (``FICC'') filed with the... Division's (``GSD'') rules pertaining to the Required Fund Deposit Deadline. II. Self-Regulatory...

  1. 76 FR 29018 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Order...

    Science.gov (United States)

    2011-05-19

    ... Participant's required deposit being fixed by FICC in accordance with formulas as specified in the Rules...-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Order Granting Accelerated..., the Fixed Income Clearing Corporation (``FICC'') filed with the Securities and Exchange Commission...

  2. THE EFFECTIVE LEVEL OF CORPORATE INCOME TAX IN THEEUROPEAN COUNTRIES

    Directory of Open Access Journals (Sweden)

    Adam Adamczyk

    2012-01-01

    Full Text Available Despite of the factthat European Union economy is the subject to integrationprocess, there has been no harmonization of corporate income taxation. Nocompulsion to adapt to common tax law requirements makes that many,especially new member states of EU, tends to use corporate income tax to attractcapital flows. The tax competition often takes a form of so called “race to thebottom” and consists in reducing tax rates. At the same time fiscal authoritiesusually broaden their tax bases in favor to increase the neutrality of the corporateincome tax.The main goal of this article is to measure the combined effect ofreducing statutory tax rates and broadening of tax bases in selected MemberStates.

  3. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Science.gov (United States)

    2010-04-01

    ... taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war... a foreign corporation for any taxable year shall be determined after reduction by any income, war... amounts so determined into United States dollars or other foreign currency shall be made at the proper...

  4. The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views

    OpenAIRE

    Alan J. Auerbach

    1984-01-01

    This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The historical impact of tax incentives on the incentives to investand the value of corporate equity;(3) The effects of limited loss offset provisions on the incentives to invest in risky assets; and(4) The determinants of corporate leverage.

  5. Valued Estonian Music CDs

    Index Scriptorium Estoniae

    2004-01-01

    2002. aastal välja antud eesti muusika heliplaatidest Artur Kapp "Symphonische Werke", Eduard Tubin "Symphonies No.9, No.10 and No.11", "Estonian Preludes", "Eesti heliloojad. Hortus Musicus", "Eesti Muusika Päevad", "Tallinn Saxophone Quartet. Estonian Contemporary Music", "Triskele. Kolga-Jaani vaimulikud rahvalaulud", "Helmekaala. Linnupuu Anne", "Modern Fox mängib Raimond Valgret",

  6. On the System of Person-Denoting Signs in Estonian Sign Language: Estonian Name Signs

    Science.gov (United States)

    Paales, Liina

    2010-01-01

    This article discusses Estonian personal name signs. According to study there are four personal name sign categories in Estonian Sign Language: (1) arbitrary name signs; (2) descriptive name signs; (3) initialized-descriptive name signs; (4) loan/borrowed name signs. Mostly there are represented descriptive and borrowed personal name signs among…

  7. [Mati Erelt. Estonian Language] / Katrin Hiietamm

    Index Scriptorium Estoniae

    Hiietamm, Katrin

    2004-01-01

    Arvustus: Estonian language / [Estonian Academy of Sciences] ; edited by Mati Erelt.Tallinn : Teaduste Akadeemia Kirjastus, 2003. 412, [1] lk. : ill., kaart. (Linguistica Uralica. Supplementary series, 0868-4731 ; vol. 1)

  8. Corporate taxes in the world economy: reforming the taxation of cross-border income

    OpenAIRE

    Grubert, Harry; Altshuler, Rosanne

    2006-01-01

    Proposals for the reform of the taxation of cross-border income are evaluated within the general context of the corporate tax in an open economy. We focus on the various behavioral decisions that can be affected such as the location of income and its repatriation. The two income tax proposals considered are: (1) dividend exemption and (2) burden neutral worldwide taxation in which all foreign subsidiary income is included currently in the U.S. worldwide tax base, and at the same time the corp...

  9. The Dominance of Indirect Taxes in Estonian State Budget

    Directory of Open Access Journals (Sweden)

    Olev Raju

    2013-01-01

    Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

  10. The dominance of indirect taxes in Estonian state budget. Summary:Kaudsete maksude dominant Eesti riigieelarve tuludes

    Directory of Open Access Journals (Sweden)

    Olev Raju

    2013-09-01

    Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. The purpose of Estonian government’s economic policy during the highest peak of crisis was to keep the budget in balance. Instead of recovering economy the taxes were arisen and costs were reduced. The results of such a policy aren’t still clear. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article

  11. Corporate income tax competition, double taxation treaties, and foreign direct investment

    OpenAIRE

    Janeba, Eckhard

    1992-01-01

    In the presence of international-capital mobility foreign direct investment is influenced by corporate income taxation and the rules how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction method are considered as tax rules. First, it is shown that under the exemption method there exist tax rate combinations that lead to a reversal of capital flows compared to a free-trade situation. Second, the decision on the tax rule and the corporate tax r...

  12. Classification of EU Countries in the Context of Corporate Income Tax

    Directory of Open Access Journals (Sweden)

    Alena Andrejovská

    2016-01-01

    Full Text Available Taxes are an integral part of human society, regardless of the economic, cultural and political disparities between the countries. Income taxes of legal entities represent significant part of the budget, what is the reason for their timeliness and public discussion. The aim of the paper is a classification of the EU countries into economic groups and an assessment of the grouping these EU member states based on common characteristics in the area of corporate income taxes. Common features are determined by the structure of selected macroeconomic indicators: public debt, government budget balance, the overall tax burden, economic performance, nominal and effective tax rate. The analysis compares a range of methodological approaches of hierarchical (Ward linkage and median linkage, and non‑hierarchical clustering (k-means clustering and fuzzy cluster analysis. The results of cluster analysis grouped the monitored countries into five clusters based on common characteristics as the corporate income tax rate, economics performance and the level of public debt. The result of the analysis shows that despite of ongoing there are still differences present, which are present in the ratios of countries’ development as well as in the economic policies of the particular countries.

  13. Corporation Income Tax and Administrative Costs of the Public Sector

    Directory of Open Access Journals (Sweden)

    Břetislav Andrlík

    2015-01-01

    Full Text Available This contribution examines the issues of measurement of corporate income tax effectiveness in the circumstances of the Czech Republic, referred to as the tax on income of legal persons. The tax on income of legal persons represents a significant part of the public budget revenue, with the volume of collection of CZK 128,002 million in 2012. The theoretical basis for this contribution is the principle of tax system effectiveness, which is one of the principles characterizing a good tax system and is related to costs inherent in a tax system. The contribution defines two existing types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect and in theory describes excessive tax burden. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of corporation income tax is performed with the use of the full-time equivalent (FTE method, which is based on the classification of revenue authorities’ staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax.A separate part of the article deals with measurement of administrative costs performed by the Organisation for Economic Co-operation and Development on the timeline ranging from year 2009 to 2011. The author of this article performed his own measurements concerning the direct administrative costs related to the collection of tax on income of legal persons in the Czech Republic. Results achieved in the respective monitored years are lower by the average (in the Czech Republic 2 percentage of ca 1.66 percentage points in relation to the average value of direct administrative costs of the Czech tax system.

  14. Effects of the provisions of the corporate and personal income tax codes on solar investment decisions

    Science.gov (United States)

    Sedmak, M. R.

    The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

  15. The taxation of the Corporate Income Tax of disposal of goods from deposit incorrect

    Directory of Open Access Journals (Sweden)

    Artur Halasz

    2016-09-01

    Full Text Available The article presents the taxation of the Corporate Income Tax of disposal of goods from deposit incorrect. The author indicates the moment of recognition of revenue from the operations of disposal of goods, which should be deferred until the completion of the possibilities of disposal of goods from deposit incorrect, when they are fixed costs of that income. Only at this point it will be possible to determine income.

  16. The history of the emergence of corporate income tax in Ukraine

    Directory of Open Access Journals (Sweden)

    Ю. С. Шорохова

    2015-03-01

    Full Text Available This article analyzes the scientific literature on issues relating to the historical aspects of the origin and formation of the corporate income tax. It is proved that the foundations of the modern mechanism of this tax were laid in ancient times, and therefore aim was already filling the state budget.

  17. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Science.gov (United States)

    2010-04-01

    ... Trade Act corporations. 1.6072-3 Section 1.6072-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4), as...

  18. Estonian white paper on energy

    International Nuclear Information System (INIS)

    Hamburg, Arvi

    1997-01-01

    Energy policy, environmental protection and economy form a triangle of tightly linked sectors, and any solution of some energy problem can be solved only in the light of all the above mentioned factors. There are several energy master plans for Estonia, the first of them dating back to the years of the Soviet Union and ending the list with the plan to cover the years up to 2000. By now the basic principles of the Estonian energy policy have been prepared and Estonian Energy Concept is being worked out. The main goal of Estonian energy policy is ensure an effective and environmentally benign energy supply for the country. It means safety in energy supply, effective production and supply together with sufficient environmental protection. Energy Council in the role of an advisory voluntary organization for inspection of the energy system and finding measures to improve its efficiency is established with parliament members included. The Estonian Energy Research Institute and the Oil--Shale Research Institute serve as a scientific advisory board for the government in energy policy. It's important to emphasise that privatisation is no panacea, solving all the problems, and therefore we are facing hard to move in the right direction, satisfying all the consumers of energy

  19. Logistics in Estonian business companies

    Directory of Open Access Journals (Sweden)

    A. Kiisler

    2008-12-01

    Full Text Available The article describes logistics survey in Estonia carried out in 2007 as a part of the LogOnBaltic project. The level of logistics in Estonian manufacturing, trading and logistics companies is explored through logistics costs, performance indicators, outsourcing, ICT use and logistics self-estimation of the companies responded. Responses from 186 Estonian companies were gathered through a web-based survey (38% of manufacturing, 38% of trading and 24% of logistics sector. Logistics costs as the percentage of turnover make in average 13.8% in manufacturing and 13.3% in trading. Transportation and inventory carrying cost form around 70% of overall logistics costs. Considering the logistics indicators surveyed, Estonian companies show up with relatively low perfect order fulfillment rates, short customer order fulfillment cycles and effective management of cash flows. The most widely outsourced logistics function is international transportation followed by domestic transportation, freight forwarding and reverse logistics. By 2010, the outsourcing of IT systems in logistics followed by inventory management, warehousing and product customization is expected to increase more substantially. The awareness of logistics importance is still low among Estonian companies. Only 27–44% of those agree that logistics has a considerable impact on profitability, competitive advantage, top management or customer service level.

  20. 26 CFR 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Certain corporations, etc., that are considered to meet the gross income requirements. 1.856-7 Section 1.856-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment...

  1. Digimodernistlik eesti kirjanik / The Digimodernist Estonian Writer

    Directory of Open Access Journals (Sweden)

    Piret Viires

    2013-06-01

    Full Text Available The article examines the cultural situation following postmodernism in the first decade of the 21st century. To characterise this situation, the umbrella term “post-postmodernism” is used, as well as “neomodernism”, “altermodern”, “metamodernism”, “hypermodernity”, “performatism”, “critical realism” etc. All these approaches are, in a wider sense, united by their aim of opposing postmodernist cynicism and irony, and bringing back truth, simplicity and clarity. It has also been found that literature has returned or is returning to realism, and various cultural phenomena are emerging, which have been designated by the concept “new sincerity”.In descriptions of the current cultural situation, this trend seeking truth and simplicity is supported by approaches which emphasise the significance of technological developments during the last decade. A prominent figure here is Alan Kirby, who launched the term “digimodernism”, mainly linked with the adaptation and spread of Web 2.0 at the beginning of the 21st century: the blogosphere, Wikipedia, Twitter and Facebook.The article seeks answers to the question of whether we can talk about digimodernism in Estonian literature in the 2000s. In the 1990s Estonian writers were quite reluctant to undertake computer-technological experiments, and there are only a few examples of Estonian digital literature, whereas a change occurred in the 2000s. Many Estonian writers have had and still have their own blogs and surprisingly many have joined Facebook. The term “twitterature” is also familiar to Estonian writers. The article tackles the dominant topics in the blogs of Estonian writers and analyses their possible collective creative work on Facebook. A question is raised as to whether it is possible that the fragmentary narrative structure of blogs and Facebook has influenced mainstream literature.The article concludes that one essential change in Estonian literature in the

  2. Ethnic Self-Esteem and Intergroup Attitudes Among the Estonian Majority and the non-Estonian Minority

    Directory of Open Access Journals (Sweden)

    Maaris Raudsepp

    2009-11-01

    Full Text Available The study was focussed on the relationships between ethnic self-esteem and various indicators of intergroup attitudes in a representative sample of adult population of Estonia (N=1142. Attitudinal variables that discriminated most between persons with high and low ethnic self-esteem were identified. Among Estonians ethnic self-esteem was related to positive ingroup bias, readiness for outgroup contact, perceived threat from the outgroup, attitudes to non-Estonian minority, and attitudes toward minority integration. Among non-Estonians ethnic self-esteem was related to readiness for outgroup contact, ethnic sterotypes, and various attitudes towards minority integration. An attempt was made to reconstruct the system of intergroup attidues of prototypical persons with high and low ethnic selfesteem and to describe psychological implications of high and low ethnic self-esteem for members of majority and minority groups. Various theoretical models (social identity theory, integrated threat theory, social dominane theory were used for interpretation of the results.

  3. Taxes, Estonian state budget and economic crises. Maksud, riigi eelarve ja majanduskriis

    Directory of Open Access Journals (Sweden)

    Olev Raju

    2013-01-01

    Full Text Available Recession has sharply erected the question of tax burden and the optimal proportion of different kinds of taxes among the incomes of the budget. Indirect taxes and consumption taxes, which proportion is different according to different methodologies, dominate in Estonian state budget. The buoyancy of a tax system based on taxes of that kind is especially weak during the recession. Difficulties concerning the incomes of budget have arisen the necessity for lifting taxes, which is possible as the tax burden is low now. But a sharp question of the optimal level of taxes is going to be raised. A formula for indirect tax optimum according to Ramsey taxes and Slutski decomposition has been proposed in the article.

  4. 75 FR 53368 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Proposed...

    Science.gov (United States)

    2010-08-31

    ... of the Fixed Income Clearing Corporation's Default or Insolvency August 26, 2010. Pursuant to Section... netting of the Government Securities Division (``GSD'') in the event of FICC's default or insolvency. II...

  5. Joakim Helenius: Estonian Air võtku eeskuju airBalticust / Siim Sultson

    Index Scriptorium Estoniae

    Sultson, Siim

    2010-01-01

    Estonian Airi ühe võimaliku nõukogu esimehe Jaokim Heleniuse hinnangul on väikeste lennufirmade, nagu Estonian Air ja airBaltic jaoks päris palju tegutsemisruumi. Estonian Airil tuleb leida oma nišš ja kindel, kuid omanäoline strateegia

  6. Swedish-Estonian energy forest research cooperation

    International Nuclear Information System (INIS)

    Ross, J.; Kirt, E.; Koppel, A.; Kull, K.; Noormets, A.; Roostalu, H.; Ross, V.; Ross, M.

    1996-01-01

    The Organization of Estonian energetic economy is aimed at cutting the usage of oil, gas and coal and increasing the local resources firewood, oil-shale and peat for fuel. The resources of low-valued firewood-brushwood, fallen deadwood etc. are available during the following 10-15 years, but in the future the cultivation of energy forest (willow) plantations will be actual. During the last 20 years the Swedish scientists have been extensively studying the willow forest selection, cultivation and use in energetics and waste water purification systems. A Swedish-Estonian energy forest research project was started in 1993 between the Swedish Agricultural University on one hand and Toravere Observatory, Institute of Zoology and Botany, Estonian Academy of Sciences and Estonian Potato Processing Association on the other hand. In spring 5 willow plantations were established with the help of Swedish colleagues and obtained from Sweden 36000 willow cuttings. The aim of the project: a) To study experimentally and by means of mathematical modelling the biogeophysical aspects of growth and productivity of willow plantations in Sweden and Estonian climatological conditions. b) To study the possibility of using the willow plantations in waste waters purification. c) To study the economical efficiency of energy forest as an energy resource under the economic and environmental conditions of Estonia. d) To study the economic efficiency of willow plantations as a raw material for the basket industry in Estonia. e) To select the most productive and least vulnerable willow clones for practical application in energy plantations. During 1993 in all five plantations detailed analysis of soil properties has been carried out. In the plantation at Toravere Observatory phytometrical measurements were carried out - the growth of plant biomass leaf and stem area, vertical distribution of dry matter content, biomass and phyto area separately for leaves and stems has been performed. Some

  7. Estonian Air lõpetab Pariisi ja Vilniuse lennud / Hindrek Riikoja

    Index Scriptorium Estoniae

    Riikoja, Hindrek

    2005-01-01

    Talvisele lennuplaanile üleminev Estonian Air lõpetab otselennud Tallinnast Vilniusesse ja Pariisi. Estonian Airi presidendi Borge Thornbechi sõnul kavatseb firma suurendada talvehooajal turismilendude mahtu

  8. Air Baltic: Estonian Air on nurka surutud / Teele Tammeorg

    Index Scriptorium Estoniae

    Tammeorg, Teele

    2010-01-01

    Air Balticu asepresidendi Janis Vanagsi hinnangul on Estonian Air aastaid jätnud tähelepanuta oma peamised turismiturud ning on praegu halvas seisus. Air Baltic on endiselt huvitatud Estonian Airi ostust. Majandus- ja kommunikatsiooniminister Juhan Partsi seisukoht

  9. 75 FR 62899 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Order Approving Proposed Rule...

    Science.gov (United States)

    2010-10-13

    ... criteria specified in the Financial Accounting Standards Board's Interpretation No. 39, Offsetting of... Clarity With Respect to the Close Out Netting of the Government Securities Division in the Event of the Fixed Income Clearing Corporation's Default or Insolvency October 5, 2010. I. Introduction On August 12...

  10. Estonian Air valmistub odavate piletitega EasyJeti tulekuks / Erkki Erilaid

    Index Scriptorium Estoniae

    Erilaid, Erkki

    2004-01-01

    Estonian Air pidi langetama piletihindu Berliini ja Londoni liinil kolmandiku võrra, kuna oktoobri lõpust hakkab Tallinna lennujaamast reise tegema uus odavlennufirma Easy-Jet. Lisa: Estonian Airi hinnad internetis

  11. Estonian Airi president : uus äristrateegia toob ettevõttele edu / Borge Thornbech ; interv. Andres Reimer

    Index Scriptorium Estoniae

    Thornbech, Borge

    2007-01-01

    Estonian Air asutas regionaalsete lendude korraldamiseks ettevõtte Estonian Air Regional, idee on arendada tegevust lühidistantsidel ja luua ühenduslüli lennukompanii Euroopa-liinide vahel. Kommenteerivad Olev Schults, Oleg Harlamov, Rein Mark. Vt. samas: Kõik aktsionärid vannuvad Estonian Airile truudust; Estonian Air kaalub Tartu lennuliini avamist. Kaart: Reisijate jagunemine sihtkohtade vahel. Graafikud: Estonian Air kukkus kahjumisse

  12. MECHANISM TRANSFER PRICING AND THE NEED INTRODUCTION COMMON CONSOLIDATED CORPORATE INCOME TAX TRANSNATIONAL

    Directory of Open Access Journals (Sweden)

    Gheorghe Grigorescu

    2013-06-01

    Full Text Available Transfer pricing mechanism is a tool commonly used to transfer the tax base in countries with high tax countries with lower taxation. In the European Union the financial operations generate tax revenue losses. In an attempt to limit manipulation by corporate tax systems, many public authorities have introduced transfer pricing rules, but these rules has shown limited efficacy, however, contribute to the increasing complexity of tax laws and the emergence of additional costs for companies. This paper deals with the concrete examples, the solution to solving the problem of transfer pricing in the European Union by the introduction of common consolidated corporate income tax.

  13. Ownership and Control Structures, Corporate Governance and Income Smoothing in Brazil

    Directory of Open Access Journals (Sweden)

    Damiana Torres

    2010-01-01

    Full Text Available This article examines the association between the ownership and control structure, level of corporate governance and origin of capital (foreign or domestic of Brazilian companies on their propensity to smooth income. Using a sample of nonancialrms with shares traded on the São Paulo Stock Exchange (Bovespa at the end of 2007, we performed covariance analysis based on data from the preceding ten years, where the dependent variable was the index proposed by Eckel, an empirical proxy for smoothing. The results indicate that the more concentrated the shareholding and control structures of Brazilianrms are, both according to overall capital and voting capital, the more intensely they tend to smooth earnings to favor the interests of the majority shareholder. The results also show that this effect is less pronounced forrms with enhanced corporate governance levels and those with foreign capital.

  14. 78 FR 25128 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Amended...

    Science.gov (United States)

    2013-04-29

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-69362A; File No. 600-23] Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Amended Application for Registration as a Clearing Agency; Correction AGENCY: Securities and Exchange Commission. ACTION: Notice; correction. SUMMARY...

  15. SAS tahab Estonian Airi liita lätlaste firmaga airBaltic / Andres Eilart

    Index Scriptorium Estoniae

    Eilart, Andres

    2007-01-01

    SAS plaanib Estonian Airi ja Läti firma airBalticu liitmisega luua uue lennufirma. Autori hinnangul viitavad Estonian Airi laienemisplaanidele kriipsu peale tõmbamine ja SAS-i investeeringud airBalticusse sellele, et ühendamise käigus "neelab" Läti firma Estonian Airi

  16. Stocks of organic carbon in Estonian soils

    Directory of Open Access Journals (Sweden)

    Kõlli, Raimo

    2009-06-01

    Full Text Available The soil organic carbon (SOC stocks (Mg ha–1 ofautomorphic mineral (9 soil groups, hydromorphic mineral (7, and lowland organic soils (4 are given for the soil cover or solum layer as a whole and also for its epipedon (topsoil layer. The SOC stocks for forest, arable lands, and grasslands and for the entire Estonian soil cover were calculated on the basis of the mean SOC stock and distribution area of the respective soil type. In the Estonian soil cover (42 400 km2, a total of 593.8 ± 36.9 Tg of SOC is retained, with 64.9% (385.3 ± 27.5 Tg in the epipedon layer (O, H, and A horizons and 35.1% in the subsoil (B and E horizons. The pedo-ecological regularities of SOC retention in soils are analysed against the background of the Estonian soil ordination net.

  17. Estonian horticultural peat marketing: sales promotion and price formation. 2. part

    International Nuclear Information System (INIS)

    Hammer, Hele

    1999-01-01

    When forming prices, Estonian peat companies' decisions should be based on marginal cost analysis. Unfortunately most Estonian companies sell peat to intermediaries and cannot influence its price. Estonian peat producers have to choose between either selling peat directly or selling through a central marketing organization. Both systems have their pros and cons. Direct selling gives more freedom to individual producers but is more risky. Central marketing makes cost saving possible and is more effective and stable, but may alienate producers from clients and markets. Whichever marketing system Estonian peat companies choose, the most important elements in their marketing strategy should be: careful market analysis, personal sales, attending trade shows, catalogues, quality service and offering transportation services. (author)

  18. Transformational Leadership in the Estonian Defence Forces

    Directory of Open Access Journals (Sweden)

    Antek Kasemaa

    2015-06-01

    Full Text Available Purpose – The study is a contribution to the validation of the 15 items and 5 subscales Transformational Leadership Scale (TLS proposed by Rafferty and Griffin (2004. Design/methodology/approach – The sample includes participants from different levels of the Estonian Defence Forces (EDF military hierarchy (N=2570. The structure of the TLS was examined by using exploratory and confirmatory factor analyses. Additionally ANOVA was used to compare the results between different subsamples. Findings – TLS showed satisfactory reliability. Confirmatory factor analyses found TLS as valid five dimensions instrument to measure transformational leadership in the Estonian military context. Different management levels showed different emphases among the dimensions of transformational leadership. Research and practical limitations/implications – TLS will be an important tool to use in transformational leadership research in the Estonian military context and beyond. Additionally, the current research contributes to the development of alternative measurement tools besides the most commonly used MLQ. The limitation of the work will be the rather homogenous sample from the Estonian military, however it will open the door for the subsequent research using different samplings. Originality/value – The current research found TLS to be a reliable and valid instrument, very short and therefore easy to administrate, having the possibility to use it with five dimensional and as one general transformational instrument as well.

  19. Uniting the Divided Continent. The Estonian National Committee of the European Movement

    Directory of Open Access Journals (Sweden)

    Pauli Heikkilä

    2010-12-01

    Full Text Available The article examines the exiled Estonian politicians in the European Movement in the early Cold War period. The ultimate goal of exiled Estonians was to restore their state’s independence. In order to promote this, Estonian leaders sought connections with Western leaders. The European Movement was the only organisation involving actors from both the East and the West, and this corresponded to the Estonian discourse on Europe as a whole. Therefore, the European Movement was appreciated, although its limited opportunities for decisive actions were also recognised. East and West European interest in the European Movement declined as West European integration rapidly intensified through the European Coal and Steel Community (ECSC and particularly after the January 1952 Eastern European Conference in London. By 1957, disappointment in the inability of European unification to help regain Estonian independence became evident.

  20. Workplace wellness programming in low-and middle-income countries: a qualitative study of corporate key informants in Mexico and India.

    Science.gov (United States)

    Wipfli, Heather; Zacharias, Kristin Dessie; Nivvy Hundal, Nuvjote; Shigematsu, Luz Myriam Reynales; Bahl, Deepika; Arora, Monika; Bassi, Shalini; Kumar, Shubha

    2018-05-09

    A qualitative study of key informant semi-structured interviews were conducted between March and July 2016 in Mexico and India to achieve the following aims: to explore corporations' and stakeholders' views, attitudes and expectations in relation to health, wellness and cancer prevention in two middle-income countries, and to determine options for health professions to advance their approach to workplace wellness programming globally, including identifying return-on-investment incentives for corporations to implement wellness programming. There is an unmet demand for workplace wellness resources that can be used by corporations in an international context. Corporations in India and Mexico are already implementing a range of health-related wellness programs, most often focused on disease prevention and management. A number of companies indicated interest is collecting return on investment data but lacked the knowledge and tools to carry out return-on-investment analyses. There was widespread interest in partnership with international non-governmental organizations (public health organizations) and a strong desire for follow-up among corporations interviewed, particularly in Mexico. As low-and middle-income countries continue to undergo economic transitions, the workforce and disease burden continue to evolve as well. Evidence suggests a there is a growing need for workplace wellness initiatives in low-and middle-income countries. Results from this study suggest that while corporations in India and Mexico are implementing wellness programming in some capacity, there are three areas where corporations could greatly benefit from assistance in improving wellness programming in the workplace: 1) innovative toolkits for workplace wellness initiatives and technical support for adaptation, 2) assistance with building partnerships to help implement wellness initiatives and build capacity, and 3) tools and training to collect data for surveillance as well as monitoring and

  1. Estonian Airi uued soodsad pakkumised

    Index Scriptorium Estoniae

    2010-01-01

    Estonian Airi kodulehelt on võimalik osta lennupileteid koostööpartnerite poolt pakutavatele mandritevahelistele lendudele ning broneerida internetis hotellituba Euroopa suurima hotelli broneerimise teenust pakkuva ettevõtte Booking.com kaudu

  2. 76 FR 64403 - Self-Regulatory Organizations; The Fixed Income Clearing Corporation; Notice of Filing and...

    Science.gov (United States)

    2011-10-18

    ... Schedule of Timeframes, and Fee Structure in the GSD Rules. II. Self-Regulatory Organization's Statement of...-Regulatory Organizations; The Fixed Income Clearing Corporation; Notice of Filing and Immediate Effectiveness... Timeframes, and Fee Structure in the GSD Rules October 12, 2011. Pursuant to Section 19(b)(1) of the...

  3. 78 FR 33456 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing Proposed Rule...

    Science.gov (United States)

    2013-06-04

    ... certain locked- in trade sources in the future based on volumes and processing costs. \\9\\ Designated...-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing Proposed Rule Change to Include trueEX LLC as a Designated Locked-In Trade Source Pursuant to the Rulebook of the Government Securities...

  4. Cresco sai lahti võlast SASile ja osalusest Estonian Airis / Rivo Sarapik, Alyona Stadnik

    Index Scriptorium Estoniae

    Sarapik, Rivo, 1981-

    2010-01-01

    Majandus- ja kommunikatsiooniminister Juhan Parts ning SAS-i asepresident Benny Zakrisson kirjutasid alla Estonian Airi ostu-müügitehingule. Investeerimispank Cresco, millele kuulus 17% Estonian Airist, jääb välja Estonian Airi omanikeringist ning SAS-i nõue Crescole tühistatakse

  5. On the System of Place Name Signs in Estonian Sign Language

    Directory of Open Access Journals (Sweden)

    Liina Paales

    2011-05-01

    Full Text Available A place name sign is a linguistic-cultural marker that includes both memory and landscape. The author regards toponymic signs in Estonian Sign Language as representations of images held by the Estonian Deaf community: they reflect the geographical place, the period, the relationships of the Deaf community with hearing community, and the common and distinguishing features of the two cultures perceived by community's members. Name signs represent an element of signlore, which includes various types of creative linguistic play. There are stories hidden behind the place name signs that reveal the etymological origin of place name signs and reflect the community's memory. The purpose of this article is twofold. Firstly, it aims to introduce Estonian place name signs as Deaf signlore forms, analyse their structure and specify the main formation methods. Secondly, it interprets place-denoting signs in the light of understanding the foundations of Estonian Sign Language, Estonian Deaf education and education history, the traditions of local Deaf communities, and also of the cultural and local traditions of the dominant hearing communities. Both perspectives - linguistic and folkloristic - are represented in the current article.

  6. Emission from Estonian oil shale power plants

    International Nuclear Information System (INIS)

    Aunela, L.; Haesaenen, E.; Kinnunen, V.; Larjava, K.; Mehtonen, A.; Salmikangas, T.; Leskelae, J.; Loosaar, J.

    1995-01-01

    Flue gas emissions from pulverized oil shale fired boilers of Estonian and Baltic power plants have been studied. The concentrations of NO x , CO, C x H y , HCI, Hf and polycyclic aromatic hydrocarbons in flue gases have been found to be relatively low and acceptable according to German emission limits, for instance. Desulphurization degree of flue gases by SO 2 absorption with ash has been found to vary defending on boiler type and operation conditions. In spite of significant sulphur capture (average values for different boilers in the range between 68 and 77 % of the initial sulphur content of the fuel), SO 2 concentrations in flue gases remain still very high (up to 2600 mg/m 3 , 10% O 2 ). Very high concentrations of particles, especially at Estonian Power Plant (up o 6250 mg/m 3 , 10 % 0 2 ) have been detected. Heavy metal emissions were too high by the reason of particle control insufficiency as well. Yearly emission estimates of this study support the former Estonian ones within the range of 10-15 %. (author)

  7. EFFECTIVE CORPORATE INCOME TAX RATE IN ROMANIA: A MICRO-BACKWARD LOOKING APPROACH

    Directory of Open Access Journals (Sweden)

    Sebastian Lazar

    2011-12-01

    Full Text Available Within the framework of micro-backward looking methodology, the paper computes the effective corporate income tax rate for Bucharest Stock Exchange non-financial companies for 2000 - 2009 period, using data from companies financial reports. We find that effective tax rate computed as profit tax/pre-tax income ratio was below the statutory tax rate, throughout the period, except for the year 2009 (when an alternative minimum tax was introduced and the differences have diminished since the flat tax was adopted (2005. When applying a correlation analysis, we find that the difference between this effective tax rate and the statutory tax rate presents a strong negative correlation with the return on assets ratio (ROA. Also, we have find that commerce is enjoying the most favourable tax regime, while energy is the most heavily taxed.

  8. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for corporate income tax returns. 301.6011-5 Section 301.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6011-5...

  9. Corporate finance in an interest free economy: An alternate approach to practiced Islamic Corporate Finance

    OpenAIRE

    Shaikh, Salman

    2009-01-01

    This paper suggests an alternate approach to corporate finance in an interest free economy by looking beyond practiced Islamic finance and suggesting alternatives for corporate finance in sourcing funds i.e. i) Ijara with embedded options, ii) limited liability partnership, iii) equity modes like Musharakah and Mudarabah iv) income bonds and v) convertible income bonds. It also suggests alternatives for corporate finance in using funds i.e. i) Islamic income funds, ii) Islamic REITs, iii) Tre...

  10. Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

    OpenAIRE

    Limberg, Stephen T.; Robison, John R.; Schadewald, Michael S.

    1997-01-01

    In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms de...

  11. The Representation of the Cold War in Three Estonian History Textbooks

    Science.gov (United States)

    Korbits, Keit

    2015-01-01

    The article looks at the discursive strategies different Estonian history textbooks employ to represent the Cold War period, and the "commonsense" ideologies instilled through these representations. The textbooks analysed include two history books dating back to the Estonian Soviet Socialist Republic and, for contrast, one written during…

  12. Estonian Language of Technology as a Factor Supporting the Evolution of Engineering Thinking

    Directory of Open Access Journals (Sweden)

    Mägi, Vahur

    2013-03-01

    Full Text Available Casual mention of teaching technology subjects in Estonian schools dates back several centuries. Navigation and construction were amongthe earliest professional skills that were taught. As both of them required mathematical thinking skills, teaching the subjects was usually accompanied by explaining the principles of mathematics. The first technology book in Estonian was published about two centuries ago and it dealed with geodesy. The earliest Estonian glossaries of technological terminology were published in the fields of physics and chemistry. The rise of Estonian as a language of higher education and science in the country came about in the 1920s and 1930s. Faculty members of the Tallinn School of Technology then published the first textbooks composed in the Estonian language for students of technology. The Estonian Society for Technology and the Estonian Association of Engineers became seriously involved in linguistic activities. Together with the Vocational Teachers’ Assembly of Tartu they published an illustrated technology glossary for machinery and tools terms. It was followed by a glossary of construction and building terms, compiled under the lead of the University of Technology. In addition, journals of technology introducedinnovations in the lexicon of technology to the general public. The postwar period in the development of the lexicon of technical terms was of little significance at first. A surge in language creativity could be detected in the 1960s, when terminology became a target of constantly growing attention to the development of technology lexicon. Series of technology glossaries were published. This tendency has continued to this day.

  13. Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

    OpenAIRE

    Canatay HACIKÖYLÜ

    2016-01-01

    There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 19...

  14. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

    Full Text Available The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

  15. Estonian Golf & Country Club / Urmas Oja

    Index Scriptorium Estoniae

    Oja, Urmas, 1981-2012

    2005-01-01

    Konkursil "Eesti parim puitehitis 2005" pälvis voodrilaua eripreemia Jõelähtme Estonian Golf & Country Club'i katus. Arhitekt Andres Siim. Sisearhitekt Juta Lember. Konstruktor: AS Resand. 11 värv. ill

  16. Estonian Air / Kirsti Vainküla

    Index Scriptorium Estoniae

    Vainküla, Kirsti, 1972-

    2004-01-01

    Estonian Air reklaamib end Taani linna Aalborgi raadiojaama ilmateates. Lennukompanii pressiesindaja Epp Alatalu sõnul on firma Taanis reklaamimise põhjus see, et liinil Tallinn-Kopenhaagen sõitjate hulgas ei ole peaaegu üldse taanlasi

  17. Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

    Directory of Open Access Journals (Sweden)

    Canatay HACIKÖYLÜ

    2016-12-01

    Full Text Available There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales. There have been many changes in these provisions over time, but the changes made didnt meet the needs, and they distorted the systematic structure of the Laws. For these and similar reasons, the income tax law draft has been prepared based on Income Tax Law and Corporate Tax Law. With the draft, the Income Tax Law No. 193 and the Corporate Tax Law No. 5520 will be abolished. Draft is aimed to regulate the procedures and principles regarding the income tax on the income of real persons and institutions. In this study, the current situation and the regulations of the draft will be discussed. Moreover, It will be evaluate whether the regulations in the draft law are sufficient. Suggestions will be put forth to determine and declare the real value of the property in order to achieve the intended objectives in draft.

  18. Noor eesti teater ja Noor-Eesti. Young Estonian Theatre and Young Estonia

    Directory of Open Access Journals (Sweden)

    Katri Aaslav-Tepandi

    2012-04-01

    Full Text Available This article begins by examining points of intersection between two professional theatres, ”Estonia” and ”Vanemuine” (both established in 1906, their young directors – Karl Menning, Paul Pinna, Theodor Altermann, and Karl Jungholz, and the literary movement Young Estonia. Subsequently, we will consider Young Estonia’s theatrical ideals and the influence of these ideas on later Estonian theatrical life. Since not much information has survived regarding direct personal contacts between ”movers and shakers” in the theatre world and Young Estonians, the main focus here shall be on indirect creative connections and influences. One such context is education: like the Young Estonians, theatre activists of the younger generation aspired to place themselves on the larger map of European culture. Thus, their artistic beliefs and goals shall be examined in relation to those of Young Estonians’ quest for modern culture. Pinna, Altermann, Menning, Jungholz, and others went on study tours to Germany and France, where they were energized and inspired by innovative German and Russian theatres, by naturalistic staging, and by psychological realism, both in acting and in performance style. Among their models were A. Antoine’s Théâtre- Libre in Paris, K. Stanislavski’s Art Theatre in Moscow, O. Brahm’s Lessing-Theater, and M. Reinhardt’s Deutsches Theater in Berlin. These models were likewise known to the Young Estonians, but if theatre activists oriented themselves more fundamentally to German naturalist and realist dramatic art, Young Estonians were more taken with ”theatrical theatre” with its symbolist and impressionist influences. The Young Estonians attended performances at both theatres, ”Vanemuine” and ”Estonia”, and wrote numerous theatre reviews. Yet in the Young Estonia albums (yearbooks and in the magazine Young Estonia, theatre topics have a relatively modest representation. Young Estonians did not have direct

  19. 26 CFR 1.1363-1 - Effect of election on corporation.

    Science.gov (United States)

    2010-04-01

    ... the corporation for which the election is in effect. (2) Corporate level taxes. An S corporation is... recapture amounts. (b) Computation of corporate taxable income. The taxable income of an S corporation is... derived from an S corporation are made by the corporation. For example, elections of methods of accounting...

  20. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

  1. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

    Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

  2. Liberalism - Key to Entrepreneurial and Innovation Success: Estonian Case Study

    Directory of Open Access Journals (Sweden)

    Augustin Ignatov

    2017-12-01

    Full Text Available Since its independence in 1991 Estonia has successfully overpassed the challenges of the transition period being in the present of one the most technologically developed nations of Europe. The present research is intended to evaluate the relationship between Estonian pro-market regulation, entrepreneurship and innovation. In order to reach relevant conclusions in this regard there have been used both qualitative and quantitative methods of analysis. In such a way, it could be comprehensively reviewed the process of Estonian economic development from a relatively underdeveloped USSR republic to an advanced innovation driven economy. The results show that pro-market governmental regulation has favourably influenced Estonian entrepreneurship, while it fostered country’s innovation capacities. It has been concluded that the economic “miracle” of Estonia has been at a great extent determined by proper government regulation oriented towards economic liberalisation.

  3. 26 CFR 1.11-1 - Tax on corporations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax on corporations. 1.11-1 Section 1.11-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax on Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax...

  4. Efficiency of Estonian grain farms in 2000 2004

    Directory of Open Access Journals (Sweden)

    N. VASILIEV

    2008-12-01

    Full Text Available The aim of this study is to analyse the efficiency of Estonian grain farms after Estonia’s transition to a market economy and during the accession period to the European Union (EU. The non-parametric method Data Envelopment Analysis (DEA was used to estimate the total technical, pure technical and scale efficiency of Estonian grain farms in 2000–2004. Mean total technical efficiency varied from 0.70 to 0.78. Of the grain farms 62% are operating under increasing returns to scale. Solely based on the DEA model it is not possible to determine optimum farm scale and the range of Estonian farm sizes operating efficiently is extensive. The most pure technically efficient farms were the smallest and the largest but the productivity of small farms is low compared to larger farms because of their small scale. Therefore, they are the least competitive. Since pre-accession period to the EU, large input slacks of capital have replaced the former excessive use of labour and land. This raises the question about the effects on efficiency of the EU’s investment support schemes in new member states.;

  5. 26 CFR 1.957-1 - Definition of controlled foreign corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of controlled foreign corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.957-1 Definition of controlled foreign corporation. (a) In general. The term controlled foreign corporation means any foreign corporation...

  6. The Category of Time in Fairy Tales: Searching for Folk Calendar Time in the Estonian Fairy Tale Corpus

    Directory of Open Access Journals (Sweden)

    Mairi Kaasik

    2011-03-01

    Full Text Available The article examines how folk calendar holidays are represented in Estonian fairy tales. It introduces some views presented in folklore studies about the concept of time in fairy tales and finds parallels with them in the Estonian context. The analysis relies on the digital corpus of Estonian fairy tales (5400 variants, created from the texts found in the Estonian Folklore Archives by the Fairy Tale Project of the Department of Estonian and Comparative Folklore, University of Tartu. Folk calendar holidays occur in Estonian fairy tales relatively seldom; most often these are holidays that occupy a significant place in the Estonian folk calendar (Christmas, St. John’s Day, Easter, St. George’s Day. Calendar holidays are notably mentioned more often in tale types which remain on the borderline between the fairy tale and the legend or the fairy tale and the religious tale. In Estonian fairy tales, calendar holidays are used on three levels of meaning: (1 the holiday is organically associated with the tale type; it has an essential role in the plot of the tale; (2 to a certain extent, the holiday could be replaced by another holiday having an analogous meaning; (3 the holiday forms an unimportant or occasional addition to the tale.

  7. Olev Schults : SAS vajab Estonian Airi rahvusliku lennufirmana / Olev Schults ; interv. Andres Reimer

    Index Scriptorium Estoniae

    Schults, Olev

    2008-01-01

    Estonian Airi nõukogu esimees vastab küsimustele, kas SAS arendas Läti airBalticut Estonian SAS-i arvel, mis mõte on rahvuslikul lennukompaniil, kui riik ei tohi seda finantseerida, kuidas mõjutab investorite meeleolu SAS-i Eestis tabanud poliitikute kriitika tulv

  8. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Science.gov (United States)

    2010-04-01

    ... tax avoidance purposes, whether or not such corporation is engaged in trade or business in the United... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into two...

  9. 76 FR 5289 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2011-01-31

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... Corporation (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual...

  10. Estonian Air to overhaul strategy / Matt Withers

    Index Scriptorium Estoniae

    Withers, Matt

    2008-01-01

    Estonian Air on majanduslikes raskustes, mida aitaks leevendada riigipoolne toetus. Majandus- ja kommunikatsiooniminister Juhan Parts leiab, et riik peaks omama lennufirma juhatuses esimehe kohta, et mõjutada rohkem vastuvõetavaid otsuseid ja investeeringuid

  11. The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces

    Directory of Open Access Journals (Sweden)

    Kenneth J. McKenzie

    2017-04-01

    Full Text Available Corporate income tax (CIT incidence is an important and contentious issue in tax policy discussions. Much of the focus in the recent literature and in policy discussions concerns the allocation of the burden of the CIT between owners of capital and labour. Since income from capital tends to be concentrated with wealthier individuals, if the burden of the CIT falls largely on capital it increases the tax system’s progressivity. On the other hand, if the tax is borne mostly by labour through lower wages, the CIT is less progressive. Despite the importance of this issue in policy discussions, empirical evidence is quite limited and the results are mixed; there is a particular dearth of empirical research on the incidence of corporate taxes in a Canadian setting. According to theoretical open economy general equilibrium models, the burden of the CIT may partly, and possibly largely, fall on labour. In these models, an increase in the CIT reduces the return to capital, causing capital to leave the jurisdiction, which lowers the marginal product of labour and ultimately wages. Thus, the CIT can have a negative indirect effect on wages through its impact on labour productivity by way of its impact on capital. However, the magnitude of this effect depends critically on several modelling assumptions and parameter values related to the size of the country, the degree of capital mobility, the nature of competition in the output market, etc. An emerging empirical literature investigates the effects of CIT on wages by way of this indirect transmission mechanism. Empirical studies in this vein include Hassett and Mathur (2006, 2015 for a cross-section of countries; Desai, Foley and Hines (2007 and Felix (2007, 2009 for the U.S. They all find evidence in support of the relevance of the indirect channel using national aggregate data. Other studies, such as Carroll (2009 and Felix (2009 for the U.S., examine corporate tax incidence at the subnational level

  12. Resource and utilization of Estonian hydropower

    International Nuclear Information System (INIS)

    Raesaar, P.

    2005-01-01

    An overview of the Estonian hydropower resources and their utilization at present as well as prospective for the future are presented in this paper. A short overview of advantages of small hydropower stations and related issues is given. Some technological aspects are treated briefly. (authors)

  13. Capital Income Taxation and Progressivity in a Global Economy

    OpenAIRE

    Rosanne Altshuler; Benjamin Harris; Eric Toder

    2011-01-01

    The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward flows of capital shift part of the burden of the corporate-level tax on equity income from capital to labor, thereby making its incidence less progressive. Individual-level taxes on corporate equity inc...

  14. Capital income taxation and progessivity in a global economy

    OpenAIRE

    Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric

    2011-01-01

    The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. Outward flows of capital shift part of the burden of the corporate-level tax on equity income from capital to labor, thereby making its incidence less progressive. Individual-level taxes on corporate equity inc...

  15. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise allowed such a corporation, a China Trade Act corporation is, under certain conditions, allowed an additional deduction in...

  16. Revisiting the Estonian Cyber Attacks: Digital Threats and Multinational Responses

    Directory of Open Access Journals (Sweden)

    Stephen Herzog

    2011-01-01

    Full Text Available In April 2007, the Estonian Government moved a memorial commemorating the Soviet liberation of the country from the Nazis to a less prominent and visible location in Tallinn. This decision triggered rioting among Russian-speaking minorities and cyber terrorism targeting Estonia's critical economic and political infrastructure. Drawing upon the Estonian cyber attacks, this article argues that globalization and the Internet have enabled transnational groups—such as the Russian diaspora—to avenge their grievances by threatening the sovereignty of nation-states in cyberspace. Sophisticated and virtually untraceable political "hacktivists" may now possess the ability to disrupt or destroy government operations, banking transactions, city power grids, and even military weapon systems. Fortunately, western countries banded together to effectively combat the Estonian cyber attacks and minimize their effects. However, this article concludes that in the age of globalization, interdependence, and digital interconnectedness, nation-states must engage in increased cooperative cyber-defense activities to counter and prevent devastating Internet attacks and their implications.

  17. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Science.gov (United States)

    2010-04-01

    ... statement of related corporations. (A) Applicable financial statement of a consolidated group. (B) Special... book income based on the financial statement for the year ending within the taxable year. (A) In... and profits. (7) Examples. (c) Applicable financial statement. (1) In general. (i) Statement required...

  18. Compiling the Dictionary of Word Associations in Estonian: From scratch to the database

    Directory of Open Access Journals (Sweden)

    Ene Vainik

    2018-04-01

    Full Text Available The present paper describes the project titled “The Dictionary of Word Associations in Estonian” undertaken by the author at the Institute of the Estonian Language. The general aim of the Dictionary is to provide insights into Estonians’ common-sense mind. It is meant to be a tool of self-reflection for Estonian native speakers and a guide for the foreigners who are eager enough to make themselves familiar with the Estonian cultural patterns of thought. The Dictionary will be published online. The number of keywords was initially limited to approximately 800. Specific emphasis is given to the stage of data collection by implementing the principles of citizen science.

  19. Valued Estonian Music CDs / Igor Garshnek

    Index Scriptorium Estoniae

    Garšnek, Igor, 1958-

    2003-01-01

    2002. aastal välja antud eesti muusika heliplaatidest Arvo Pärt "Summa", Lepo Sumera "Chamber Music", "Baltic Voices 1.", "Sequenzen - Europäische Orgelmusik des 20. Jahrhundrets mit...", "El silenco ئ Silence. Kuldar and Marje Sink. Songs of Mother and Son", "Riho Sibul. Estonian Dream Big Band", "Rull's Royce ئ Rull's Choice"

  20. Corporate Governance from the Perspective of Stakeholder Theory and in Light of Perceptions among Estonian Owners and Managers of Relations with Stakeholders / Mari Kooskora

    Index Scriptorium Estoniae

    Kooskora, Mari, 1969-

    2006-01-01

    Äriühingute valitsemise kontseptsioon ja teoreetiline taust; Eesti omanike ja tippjuhtide ootused suhetes erinevate huvigruppidega ning äriühingute valitsemine huvigruppide teooriast lähtudes. Skeem: The stakeholder model. Tabelid: Contractual and community stakeholders; Overview of how perceptions of the main stakeholder groups among Estonian business leaders between 1995-2004 have changed

  1. 26 CFR 1.537-3 - Business of the corporation.

    Science.gov (United States)

    2010-04-01

    ....537-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business... securities of another corporation is not, of itself, to be regarded as employment of the earnings and profits...

  2. Effective Tax Rate of Corporate Income Tax in the Post-Crisis Period: The Case of Non-Financial Companies Listed on the Bucharest Stock Exchange

    Directory of Open Access Journals (Sweden)

    Teodorescu Mihaela

    2017-01-01

    The first part of the paper presents the main causes for the divergence between the statutory and effective rate of the corporate income tax, based on the provisions of the Romanian Fiscal Code. The differences between the gross income and the taxable profit, which form the basis for calculating the income tax, are highlighted. The second part is devoted to the methodology for calculating the effective income tax rate and its analysis, based on data from the financial statements published in the post-crisis period by Romanian companies listed on BVB.

  3. 26 CFR 1.164-7 - Taxes of shareholder paid by corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxes of shareholder paid by corporation. 1.164...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-7 Taxes of shareholder paid by corporation. Banks and other corporations paying taxes assessed...

  4. Estonian Air püüdis viimase hetkeni Top Toursi päästa / Mirko Ojakivi

    Index Scriptorium Estoniae

    Ojakivi, Mirko

    2010-01-01

    Estonian Air kaalus Top Toursile appiminekut, sest reisifirma oli Estonian Airil üks olulisemaid koostööpartnereid. Abi oleks puudutanud ennekõike uutele lendudele allahindluse tegemist, räägiti ka võimalikust krediidist

  5. Jäätmetega kimpus Estonian Cell annab muda põldudele kompostiks / Ulvar Käärt

    Index Scriptorium Estoniae

    Käärt, Ulvar, 1982-

    2007-01-01

    Kundas asuv Estonian Celli tehas jagab ümberkaudsetele talunikele jäätmetest lahtisaamiseks kompostimissegu. Seadused ei sätesta, kuidas Estonian Cellis tekkivaid jäätmeid töödelda. Kommenteerib Peeter Eek: Aasta läbi ei saa muda põllule viia

  6. The Woman as Wolf (AT 409: Some Interpretations of a Very Estonian Folk Tale

    Directory of Open Access Journals (Sweden)

    Merili Metsvahi

    2013-12-01

    Full Text Available The article analyses tale type The Woman as Wolf, which is one of the most popular folk tales in the Estonian Folklore Archives and is represented there both in the form of a fairy tale and in the form of a legend. The vast majority of the versions of The Woman as Wolf were written down in the first part of the 20th century within Estonia and where recorded from Estonians. The article introduces the content of the tale, the origin of the first records from the early 19th century, and the dissemination area of the tale, which remains outside Western Europe: apart from the Estonian versions there are Sami, Karelian, Vepsian, Livonian, Latvian, Lithuanian, Russian, Ukrainian and Belarusian versions. While in almost all the Estonian versions the main protagonist is transformed into a wolf, in most of the versions written down in other areas and ethnic groups, another animal or bird replaces the wolf. The author is of the opinion that the Finnic area is central to the distribution of the folk tale The Woman as Wolf. The animal the woman is transformed into in the plot would not have been a wolf in earlier times. The article provides an explanation why the wolf is predominant in Estonian written sources. For that purpose the ways in which the wolf and werewolf were perceived in earlier Estonian folk belief are introduced. At the end of the article interpretation of the folk tale is provided. The author states that the plot and some of the motifs found in this folk tale reflect the difficulties women had in submitting to the norms and values of patriarchal order within their society.

  7. Estonian Golf & Country Club / Liina Jänes

    Index Scriptorium Estoniae

    Jänes, Liina, 1977-

    2005-01-01

    Estonian Golf & Country Club'i etnomodernistlik golfikeskus ja klubihoone Jõelähtmel. Projekteerija: Arhitektuuristuudio Siim & Kreis. Autor Andres Siim. Konstruktor: Resand. Sisekujundaja Juta Lember (SAB Lember & Padar). Projekt 2004, valmis 2005. Ill.: I ja II korruse plaan, 3 värv. välis ja 3 sisevaadet

  8. Critical Success Factors and information needs in Estonian industry

    Directory of Open Access Journals (Sweden)

    Aiki Tibar

    2002-01-01

    Full Text Available The article reports the results of the study on the critical success factors and related information needs in Estonian industry conducted in 1999. Data were collected by interviews with 27 managers and engineers from 16 manufacturing companies in various industries. Most of the critical success factors taken up were related to marketing, information management, quality management, product development and technological innovations. The information needs of managers and engineers were related to competitors, customers, markets, technology, regulations, etc. Some identified CSFs expressed also priorities for development by Estonian economic authorities: to support the implementation of new technologies and introduction of quality management methods. The finding that information management was perceived as a very critical area supports the result of the recent Finnish study on CSFs.

  9. 76 FR 4550 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2011-01-26

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual amendments to the Federal...

  10. 77 FR 4909 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2012-02-01

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual amendments to the Federal...

  11. 78 FR 7679 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2013-02-04

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual amendments to the Federal...

  12. 75 FR 47487 - Income Level for Individuals Eligible for Assistance

    Science.gov (United States)

    2010-08-06

    ... LEGAL SERVICES CORPORATION 45 CFR Part 1611 Income Level for Individuals Eligible for Assistance... (``Corporation'') is required by law to establish maximum income levels for individuals eligible for legal assistance. This document updates the specified income levels to reflect the annual amendments to the Federal...

  13. The American Law Institutes Reporter’s Study of Corporate Tax Integration: A Critique

    Science.gov (United States)

    1994-02-14

    retains current corporate income tax as a withholding mechanism for payment of the shareholder level tax, as a measure to ensure compliance, and as a...the burden of the corporate income tax will fall only on retained earnings." The immediate result of this method is more cash in hands of the...would convert the corporate income tax into a withholding mechanism for an ultimate tax on corporate source income at the shareholder level.9 Professor

  14. 26 CFR 1.993-5 - Definition of related foreign export corporation.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-5... international sales corporation described in paragraph (b) of this section, (ii) It is a real property holding...) Foreign international sales corporation—(1) In general. A foreign corporation is a foreign international...

  15. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

  16. Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes

    Directory of Open Access Journals (Sweden)

    Eduardo Lora

    2016-01-01

    Full Text Available This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on nationallevel data of labor variables for 15 Latin American countries, and indicate that the effects of each tax are markedly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise may increase labor participation and not raise labor costs. Value-added taxes increase informality and reduce skilled labor demand. In contrast, corporate income taxes may help reduce informality, especially among low education workers, but when tax enforcement capabilities are strong they may reduce labor participation and employment of medium- and high-education workers.

  17. Russian-Estonian Economic and Investment Cooperation During the Crisis: Dynamics and Possibilities

    Directory of Open Access Journals (Sweden)

    Nevskaya Anastasia

    2015-06-01

    Full Text Available The article deals with the development in Russian-Estonian relations during the crises of 2007 and 2014, taking into consideration the balance between political and economic factors in the decision-making by Estonian government. A number of special aspects, trends and problems in trade and investment ties are detected. The aim of the study is to uncover key motivation behind the actions of both Russia and Estonia, to identify the drivers for economic and political development in the region, and to work out recommendations to adjust them. The questions put forward by the authors of this article could not be more topical at the time, when Russian economic situation is obviously getting worse and capital flight (to the neighboring EU Member States is likely to increase. The method of the study is comparative analysis of the impact on economic ties made by Russian-Estonian crisis of 2007 and the current international tension around Ukraine. The regional fossil fuel market and the possibilities of Gazprom involvement in its development are also analyzed. It is concluded that political motives are still important for Estonian decisionmaking, though they are balanced out by measures of business support (despite some of these measures being taken by the EU bodies. The role of political factor for the Russian side is increasing. It is acknowledged that there is a growing number of missed economic opportunities in the Russian Northwest.

  18. Overview of the Estonian Biofuels Association activities

    International Nuclear Information System (INIS)

    Hueues, Meelis

    2000-01-01

    Due to global warming and environment pollution because of widespread use of fossil fuels there are already tendencies to stabilize and decrease the consumption of these energy resources and take into use more renewable energy resources. Estonian Biofuels Association (EBA) is a non-profit association, which was founded on 8. of May 1998 in Tallinn. The EBA is an independent and voluntary alliance of its members. Fields of activity of the EBA are by biofuels research, developing and evaluation to engage environmental, biofuels and energy saving. EBA members are: energy consultants, scientists, as well as fuel suppliers, DH-companies, technology suppliers, energy service companies etc. The members of EBA are involved in different projects in Estonia, where biomass are produced and used for heating, where wood, waste, peat, rape oil and biogas resources are examined and put into use, and also projects which deal with energy saving and environment friendly equipment production for using biofuels. During our short experience we have noticed that people in Estonia have become more aware of biomass and their use, so the development of environment friendly and sustainable energetics will continue in Estonia. Available biofuels in Estonia could compete with fossil fuels if burnt rationally with high technology equipment. EBA members are convinced that biomass have perspective and that they could play an important role in improving Estonian economic and environmental situation. Modem biomass combustion devices are taken into use more the faster general wealth increases and EBA can raise people's awareness of bio fuel subject through special, courses and media. We want Estonian energy policy to develop towards widespread use of renewable energy resources, which would save energy and environment improve nation's foreign trade balance and create jobs mainly in rural areas

  19. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Science.gov (United States)

    2010-04-01

    ... tax imposed by section 531 may apply if the avoidance is accomplished through the formation or use of... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on...

  20. 26 CFR 1.9002-6 - Acquiring corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5(d) of the... corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the...

  1. Estonian Perceptions of Security: Not Only About Russia and the Refugees

    Directory of Open Access Journals (Sweden)

    Veebel Viljar

    2016-12-01

    Full Text Available The current study focuses on the Estonian perceptions of security and on the defence situation both globally and locally. The dynamic results of the public opinion surveys on security risks conducted in Estonia over the last 10 years (2006-2016 will be presented. In addition, to understand whether some of the security risks could be over- or underestimated in Estonia, these results will be compared with the views expressed recently by the World Economic Forum, particularly the Global Risks Report 2016. Also, the arguments why some topics have played or are currently playing key role in the Estonian security perception will be presented and discussed.

  2. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...

  3. The Rocky Road towards Professional Autonomy: The Estonian Journalists’ Organization in the Political Turmoil of the 20th Century

    Directory of Open Access Journals (Sweden)

    Epp Lauk

    2017-09-01

    Full Text Available This article attempts to explain the relationships between journalists, politics and the state from the perspective of collective autonomy, that of the professional organization of journalists. The case of Estonian Journalists’ Union demonstrates the complexity and historical contingency of professional autonomy of journalism. The development of the Estonian journalists’ organization occurred as a sequence of transformations from the Estonian Journalists’ Association to the Estonian Journalists’ Union to the Soviet type journalists’ union, and lastly to an independent trade union. This sequence was disrupted by several fatal breakdowns that changed not only the character of the association, but also professional values, the whole occupational ideology and the conditions of the existence of journalism as a profession in Estonia.

  4. The Estonian study of Chernobyl cleanup workers. I. Introduction

    International Nuclear Information System (INIS)

    Rahu, Mati

    1999-01-01

    The most comprehensive epidemiological project ever performed in Estonia - The Estonian Study of Chernobyl Cleanup Workers - was the joint effort of researchers from Estonia, Finland and USA. Until September 1999, the results of this study were published in English only. To familiarize the readership of 'Eesti Arst' with the major study findings, the abridged versions of four original papers from 'Radiation Research' are presented in the current issue of the journal. For the Estonian epidemiologists, the work under this project that consists of eight sub projects was a real challenge. In the course of the study, skills were developed in writing a study protocol, preparing a questionnaire, progress reporting, documenting the structure of databases, record linkage, and problem solving. It was an exciting experience to work with top scientists like William Bigbee, John Boice, Timo Hakulinen, Ronald Jensen and Gayle Littlefield. (author)

  5. Sustainable development outlooks of the Estonian energy sector for convergence with the European Union countries

    International Nuclear Information System (INIS)

    Laur, Anton; Tenno, Koidu; Soosaar, Sulev

    2002-01-01

    The article presents an overview of a research conducted in the Estonian Inst. of Economics and the Estonian Energy Research Inst. with the objectives to: analyse the dynamics of the main Estonian energy use indicators over the last 8-10 years with the background of general macroeconomics developments; compare these indicators with the respective energy indicators in the European Union Member States and Candidate Countries; evaluate Estonia's potential to catch up by the energy use efficiency (GDP energy intensity) of the average level of EU countries, modelling our possible development scenarios of GDP and TPES. The research results indicates several positive development tendencies (e.g. reduction of TPES and CO 2 emissions with the background of economic growth) in the Estonian energy sector, as well as convergence with the EU countries in terms of GDP energy intensity. Unfortunately, the model analysis results demonstrate that it takes a lot of time for Estonia to reach the current EU level - even under the most favourable GDP and TPES development conditions, 25-30 years. The primary reason is the very low level of our GDP per capita compared to the EU countries. (author)

  6. Tabud ja reeglid. Sissevaateid eesti laagriromaani / Taboos and Rules. Insights into Prison Camp Novels by Estonian Writers

    Directory of Open Access Journals (Sweden)

    Anneli Kõvamees

    2013-12-01

    Full Text Available The article concentrates on Estonian novels depicting Soviet prison camps in the 1940s and 1950s. The goal is to map themes, motifs and characteristics in such novels, concentrating on various taboos and rules in the prison camp environment. For a long time the Soviet prison camp theme was not publicly discussed in Estonia due to political reasons. Texts dealing with prison camps could appear in print only outside the Soviet Union; the way Estonians saw these historical events and hellish experiences were depicted mostly in exile novels. Most notable are the novels by Arved Viirlaid (b. 1922, e.g., Kes tappis Eerik Hormi? (Who Killed Eerik Horm? (1974, Surnud ei loe (The Dead do not Read (1975, Vaim ja ahelad (Mind and Chains (1961. Estonian prison camp novels can be seen as “the literature of testimony”, to use the term by Leona Toker. Dramatic historical events are written down to record the events and to show the inhumane nature of Soviet society. These records of the dramatic past follow certain patterns and create certain self- and hetero-images. A prison camp is a closed territory within a closed territory; prison camps can be seen as small models of Soviet society. Prison camp novels give a detailed view of the environment of the prison camp, its inhabitants and activities. Two central aspects are labour and food; the life of the prisoner whirls around these. The most important thing is to survive, which often leads to moral decline, e.g., stealing, cheating. However, there are lines Estonians do not cross, e.g., cannibalism or homosexual relationships with superiors. Estonians are always depicted as political prisoners (not common criminals and heterosexuals, while Russians are portrayed mainly as criminals and often also as homosexuals. Another important component of the image of the Estonians is their enterprising spirit and ability to manage even under very difficult conditions. Therefore, several oppositions can be identified, e

  7. Income Outcome: Life in the Corporate University

    Directory of Open Access Journals (Sweden)

    Robyn Ferrell

    2011-03-01

    Full Text Available Higher education on the corporate model imagines students as consumers, choosing between knowledge products and brands. It imagines itself liberating the university from the dictates of the State/tradition/aristocratic self-replication, and putting it in the hands of its democratic stakeholders. It therefore naturally subscribes to the general management principles and practices of global corporate culture. These principles – transparency, accountability, efficiency – are hard to argue with in principle. But an abstract argument in political economy comes down to earth in the challenges facing the arts and humanities, after the ‘Education Revolution’, to justify their modes of life.

  8. Estonian Golf & Country Clubi klubihoone / Andres Siim, Alar Just

    Index Scriptorium Estoniae

    Siim, Andres

    2005-01-01

    Harjumaal Jõelähtme vallas rajab Estonian Golf & Country Club uut Jägala-Jõesuu spordi- ja puhkekeskust, mille südameks saab puidust golgiklubi hoone, mida tutvustavad klubihoone arhitekt ja üks inseneridest. Ill.: vaade ehitusele, projekti kaks vaadet, lõige

  9. Value Education in Estonian Preschool Child Care Institutions

    Science.gov (United States)

    Ülavere, Pärje; Tammik, Anu

    2017-01-01

    For systematic implementation of value education in educational institutions, the national programme "Values Development in Estonian Society 2009-2013" (Ministry of Education and Research 2009) was prepared in Estonia. However, it was launched only in 2010, and the authors intended to ascertain the values of the heads of preschool child…

  10. Estonian energy forest project

    International Nuclear Information System (INIS)

    Koppel, A.; Kirt, E.; Kull, K.; Lasn, R.; Noormets, A.; Roostalu, H.; Ross, J.; Ross, V.; Sulev, M.

    1994-04-01

    In February 1993 an agreement of Swedish-Estonian scientific co-operation on energy forest was signed. In may five energy forest plantations (altogether 2 ha) were established in Estonia with Swedish selected clones of Salix viminalis and Salix dasyclados. The research within this project is carried out within three main directions. The studies of basic ecophysiological processes and radiation regime of willow canopy will be carried out in Toravere. The production ecology studies, comparison of the productivity of multiple clones on different soil types is based on the plantations as vegetation filter for wastewater purification is studied on the basis of plantations in Vaeike-Maarja and Valga (author)

  11. Estonian wind climate

    International Nuclear Information System (INIS)

    Kull, Ain

    1999-01-01

    Estonia is situated on the eastern coast of the Baltic Sea. This is a region with intensive cyclonic activity and therefore with a relatively high mean wind speed. Atmospheric circulation and its seasonal variation determine the general character of the Estonian wind regime over the Atlantic Ocean and Eurasia. However, the Baltic sea itself is a very important factor affecting wind climate, it has an especially strong influence on the wind regime in costal areas. The mean energy density (W/m 2 ) is a wind energy characteristic that is proportional to the third power of wind speed and describes energy available in a flow of air through a unit area. The mean energy density is a characteristic which has practical importance in regional assessment of snowdrift, storm damage and wind energy

  12. Musical Practices and Methods in Music Lessons: A Comparative Study of Estonian and Finnish General Music Education

    Science.gov (United States)

    Sepp, Anu; Ruokonen, Inkeri; Ruismäki, Heikki

    2015-01-01

    This article reveals the results of a comparative study of Estonian and Finnish general music education. The aim was to find out what music teaching practices and approaches/methods were mostly used, what music education perspectives supported those practices. The data were collected using questionnaires and the results of 107 Estonian and 50…

  13. The Impact of Corporate Income Tax on Wages and Employment

    Directory of Open Access Journals (Sweden)

    Etleva Bajrami

    2017-06-01

    Full Text Available t This paper is focused on impact of corporate tax on wages and the number of employees. Since the main goal of businesses is profit and because wages are part of the costs it’s important to understand if businesses try to cut costs by reducing wages or through reducing the number of employees. In this paper, through the analysis is intend to understand whether there is a relation between changes in corporate tax rates, the growth rate of state revenues from corporate tax with the growth rate of wages. To achieve the purpose of this paper it will also be analyzed the relation between growth rates of corporate tax with the growth rate of employment. To reach the conclusion is analyzed the progress of wages, the progress rates of corporate tax and is presented a brief overview of the economy in general because the rate of its growth will affect businesses operating there and will affect all public because a part of them is employed in the private sector. By data analysis in this paper does not seem to pass the burden of corporate tax on employees through salary or number of employees.

  14. Slovenian income taxes and analysis of their tax expenditure in 2006-2010

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2012-09-01

    Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

  15. 26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

    Science.gov (United States)

    2010-04-01

    ...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...

  16. 26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

    Science.gov (United States)

    2010-04-01

    ... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

  17. Top 10 Estonian albums of 2004 / Igor Garshnek

    Index Scriptorium Estoniae

    Garšnek, Igor, 1958-

    2004-01-01

    Heliplaatidest: Arvo Pärt "Pro et contra", Various composers "Baltic Voices 2", Raimo Kangro "Displays", Toivo Tulev "Be Lost in the Call", Indrek Vau and Mati Mikalai "Estonian Trumpet Music", Erdmann/Sooäär "Dessert Time, Peer Gynt & Other Stories", Alo Mattiisen "50 parimat laulu", Riho Sibul "Must", Rein Rannap "Tantsib klaveril", Eesti Keeled "Kella tiksumist..."

  18. Trace metal emissions from the Estonian oil shale fired power

    DEFF Research Database (Denmark)

    Aunela-Tapola, Leena A.; Frandsen, Flemming; Häsänen, Erkki K.

    1998-01-01

    Emission levels of selected trace metals from the Estonian oil shale fired power plant were studied. The plant is the largest single power plant in Estonia with an electricity production capacity of 1170 MWe (1995). Trace metals were sampled from the flue gases by a manual method incorporating...... in the flue gases of the studied oil shale plant contribute, however, to clearly higher total trace metal emission levels compared to modern coal fired power plants. Although the old electrostatic precipitators in the plant have been partly replaced by state-of-the-art electrostatic precipitators...... a two-fraction particle sampling and subsequent absorption of the gaseous fraction. The analyses were principally performed with ICP-MS techniques. The trace metal contents of Estonian oil shale were found to be in the same order of magnitude as of coal on average. The high total particle concentrations...

  19. [Marge Rennit. Eesti muuseumid / Estonian museums] / Tapio Mäkeläinen

    Index Scriptorium Estoniae

    Mäkeläinen, Tapio

    2009-01-01

    Tutvustus: Eesti muuseumid = Estonian museums / [Eesti Muuseumiühing ; koostaja Marge Rennit ; tõlkija Tiina Mällo ; toimetaja Ivi Tammaru ; eessõna: Piret Õunapuu ; kujundaja Marek Allvee]. Tallinn : Oomen, 2008

  20. 26 CFR 1.6655-4 - Large corporations.

    Science.gov (United States)

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6655-4 Large... not to be taken into account and the taxable income of a corporation for any taxable year during the...

  1. Improving access to medicines in low and middle income countries: corporate responsibilities in context.

    Science.gov (United States)

    Leisinger, Klaus Michael; Garabedian, Laura Faden; Wagner, Anita Katharina

    2012-12-01

    More than two billion people in low- and middle-income countries (LMIC) lack adequate access to essential medicines. In this paper, we make strong public health, human rights and economic arguments for improving access to medicines in LMIC and discuss the different roles and responsibilities of key stakeholders, including national governments, the international community, and non-governmental organizations (NGOs). We then establish a framework of pharmaceutical firms' corporate responsibilities - the "must," the "ought to," and the "can" dimensions - and make recommendations for actionable business strategies for improving access to medicines. We discuss controversial topics, such as pharmaceutical profits and patents, with the goal of building consensus around facts and working towards a solution. We conclude that partnerships and collaboration among multiple stakeholders are urgently needed to improve equitable access to medicines in LMIC.

  2. Cancer incidence and thyroid disease among Estonian Chernobyl clean-up workers

    Energy Technology Data Exchange (ETDEWEB)

    Auvinen, A; Salomaa, S [eds.; Radiation and Nuclear Safety Authority, Helsinki (Finland); Rahu, M; Veidebaum, T; Tekkel, M [eds.; Inst. of Experimental and Clinical Medicine, Tallinn (Estonia); Hakulinen, T [ed.; Finnish Cancer Registry, Helsinki (Finland); Boice, Jr, J D [ed.; Int. Epidemiology Inst., MD (United States)

    1998-09-01

    The report describes the development and summarizes the results of the project Cancer incidence and thyroid disease among Estonian Chernobyl clean-up workers. One of the goals of the report is to give research protocols and questionnaires for researchers involved in other studies. Eight previously published articles are also included summarizing the results. The development of the collaboration work of the project is described in the introduction of the report. Epidemiological methods are described in an article complemented by the protocol and English version of the questionnaire administered to all cleanup workers, as well as the data collection form of the thyroid study. The results from biological biodosimetry using both glycophorin A and FISH methods have shown that the radiation doses received by the Chernobyl cleanup workers were relatively low. Thyroid nodularity was not associated with any radiation exposure characteristic in the thyroid screening study. Estonian Chernobyl cleanup workers were followed up for cancer incidence through the Estonian Cancer Registry. No cases of leukemia or thyroid cancer were observed by the end of 1993. It is too early to observe possible effect on other types of cancer. However, mortality from suicides was increased compared with general population. Further follow-up and the extension to other Baltic countries in the future will undoubtedly strengthen the study. There are also plans for future projects covering areas from psychosocial factors to radiation biology

  3. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Science.gov (United States)

    2010-04-01

    ... Trade Act corporations. 1.941-2 Section 1.941-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act corporation...

  4. Corporate taxation in Denmark and the international challenge

    Directory of Open Access Journals (Sweden)

    Holst Anna

    2014-11-01

    Full Text Available We study the development in the Danish corporate income tax base and the corporate income tax revenue in the period from 1990 until present. Measured in per cent of GDP the CIT base has out-paced the revenue due to parallel CIT rate cuts and base broadening reforms. We seek to explain the development in the CIT base and discuss whether this is threatened by base erosion and profit shifting.

  5. MINORITY LANGUAGES IN ESTONIAN SEGREGATIVE LANGUAGE ENVIRONMENTS

    Directory of Open Access Journals (Sweden)

    Elvira Küün

    2011-01-01

    Full Text Available The goal of this project in Estonia was to determine what languages are spoken by students from the 2nd to the 5th year of basic school at their homes in Tallinn, the capital of Estonia. At the same time, this problem was also studied in other segregated regions of Estonia: Kohtla-Järve and Maardu. According to the database of the population census from the year 2000 (Estonian Statistics Executive Office's census 2000, there are representatives of 142 ethnic groups living in Estonia, speaking a total of 109 native languages. At the same time, the database doesn’t state which languages are spoken at homes. The material presented in this article belongs to the research topic “Home Language of Basic School Students in Tallinn” from years 2007–2008, specifically financed and ordered by the Estonian Ministry of Education and Research (grant No. ETF 7065 in the framework of an international study called “Multilingual Project”. It was determined what language is dominating in everyday use, what are the factors for choosing the language for communication, what are the preferred languages and language skills. This study reflects the actual trends of the language situation in these cities.

  6. Problems of contemporary ecology. Temporal changes in Estonian nature and environment

    International Nuclear Information System (INIS)

    Frey, T.

    1997-01-01

    This conference was held 8-9 May 1997 at Tartu, Estonia. The proceedings of the 7. Estonian Conference in Ecology contain the results of mostly original research in environmental science, conservation and natural philosophy

  7. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

    This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

  8. Strategies for Estonian rural family enterprises. Eesti maapiirkonna pereettevõtete strateegia

    Directory of Open Access Journals (Sweden)

    Maret Kirsipuu

    2013-01-01

    Full Text Available The paper seeks to analyse family businesses in rural areas, family business strategies and re-registration of sole proprietors with the Centre of Registers and Information Systems (hereinafter Commercial Register in 2009, and to provide an overview of entrepreneurship policies targeted at Estonian rural businesses. Layoffs have increased the number of unemployed; some of those who have lost employment opt for social assistance benefits, but some others decide to become entrepreneurs. Many enterprising people in Estonia have set up a family enterprise, mainly in the sphere of services, agriculture and tourism. The Estonian entrepreneurship policy supports enterprising people and approves of entrepreneurship as a promoter of national economic development. One of the most positive qualities of family enterprises is their short decision-making chain, which ensures rapid implementation of the strategy.

  9. Utilisation of Estonian energy wood resources

    Energy Technology Data Exchange (ETDEWEB)

    Muiste, P.; Tullus, H.; Uri, V. [Estonian Agricultural University, Tartu (Estonia)

    1996-12-31

    In the end of the Soviet period in the 1980s, a long-term energy programme for Estonia was worked out. The energy system was planned to be based on nuclear power and the share of domestic alternative sources of energy was low. The situation has greatly changed after the re-establishment of the Estonian independence, and now wood and peat fuels play an important role in the energy system. Energy consumption in Estonia decreased during the period 1970-1993, but this process has less influenced the consumption of domestic renewable fuels - peat and wood. It means that the share of these fuels has grown. The investment on substitution of imported fossil fuels and on conversion of boiler plants from fossil fuels to domestic fuels has reached the level of USD 100 million. The perspectives of the wood energy depend mainly on two factors; the resources and the price of wood energy compared with other fuels. The situation in wood market influences both the possible quantities and the price. It is typical that the quickly growing cost of labour power in Estonia is greatly affecting the price of energy wood. Though the price level of fuel peat and wood chips is lower than the world market price today, the conditions for using biofuels could be more favourable, if higher environmental fees were introduced. In conjunction with increasing utilisation of biofuels it is important to evaluate possible emissions or removal of greenhouse gases from Estonian forests 3 refs.

  10. Utilisation of Estonian energy wood resources

    Energy Technology Data Exchange (ETDEWEB)

    Muiste, P; Tullus, H; Uri, V [Estonian Agricultural University, Tartu (Estonia)

    1997-12-31

    In the end of the Soviet period in the 1980s, a long-term energy programme for Estonia was worked out. The energy system was planned to be based on nuclear power and the share of domestic alternative sources of energy was low. The situation has greatly changed after the re-establishment of the Estonian independence, and now wood and peat fuels play an important role in the energy system. Energy consumption in Estonia decreased during the period 1970-1993, but this process has less influenced the consumption of domestic renewable fuels - peat and wood. It means that the share of these fuels has grown. The investment on substitution of imported fossil fuels and on conversion of boiler plants from fossil fuels to domestic fuels has reached the level of USD 100 million. The perspectives of the wood energy depend mainly on two factors; the resources and the price of wood energy compared with other fuels. The situation in wood market influences both the possible quantities and the price. It is typical that the quickly growing cost of labour power in Estonia is greatly affecting the price of energy wood. Though the price level of fuel peat and wood chips is lower than the world market price today, the conditions for using biofuels could be more favourable, if higher environmental fees were introduced. In conjunction with increasing utilisation of biofuels it is important to evaluate possible emissions or removal of greenhouse gases from Estonian forests 3 refs.

  11. The problems and development potential of revenue autonomy in Estonian municipalities. Kohalike omavalitsuste tuluautonoomia probleemid ja arenguvõimalused Eestis

    Directory of Open Access Journals (Sweden)

    Janno Reiljan

    2013-01-01

    Full Text Available In a regionally heterogeneous country like Estonia, it is a difficult task to create a local government revenue structure that guarantees even supply of public services across the entire country and, at the same time, revenue autonomy for the municipalities. In the theoretical part of the current article the suitability of different sources of own revenues are analysed in the context of Estonian municipalities. The empirical part of the article compares the financing principles of Estonian municipalities with other EU countries. Finally, the proportions of different own sources of revenues in the budgets of Estonian local governments are examined and suggestions are made for changing the current system

  12. 26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

    Science.gov (United States)

    2010-04-01

    ... be exempt foreign trade income. If a FSC has a non-corporate shareholder (shareholders), 16/23 of its foreign trade income attributable to the noncorporate shareholder's (shareholders') proportionate interest... attributable to the non-corporate shareholder's (shareholders') proportionate interest in the FSC will be...

  13. Alberta's Estonians 1899 - Present TLÜ Akadeemilises Raamatukogus / Sander Jürisson

    Index Scriptorium Estoniae

    Jürisson, Sander

    2014-01-01

    Tallinna Ülikooli Akadeemilises Raamatukogus on üleval näitus "Alberta's Estonians 1899 - Present", mis annab ülevaate Kanada Alberta provintsi eestlaste loost. Näitus valmis Alberta Eesti Kultuuripärandi Seltsi koostöös Alberta Provintsi Arhiivi Kultuuripärandi Osakonnaga Edmontonis

  14. Estonian Leader's Freedom Call Creates Storm / Anna Smolchenko

    Index Scriptorium Estoniae

    Smolchenko, Anna

    2008-01-01

    President Toomas Hendrik Ilvese esinemisest soome-ugri rahvaste maailmakongressil Hantõ-Mansiiskis, kohtumisest Venemaa presidendi Dmitri Medvedeviga, Eesti delegatsiooni saalist väljamarssimisest Venemaa riigiduuma väliskomisjoni esimehe Konstantin Kossatshovi sõnavõtu ajal. Ilmunud ka: St. Petersburg Times 1. juuli 2008, pealk.: Estonian Leader's Freedom Call Creates Controversy (lüh.). Vabariigi President töövisiidil Venemaal 27.-30.06.2008

  15. 26 CFR 1.996-6 - Effectively connected income.

    Science.gov (United States)

    2010-04-01

    ....996-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-6 Effectively connected income. In... permanent establishment of such shareholder within the United States, and shall be subject to tax in...

  16. Smoking habits and attitudes towards smoking among Estonian physicians.

    Science.gov (United States)

    Pärna, K; Rahu, K; Rahu, M

    2005-05-01

    This study examined the smoking habits and attitudes towards smoking among Estonian physicians. Cross-sectional data for 2668 physicians were gathered by a self-administered postal survey. The current smoking prevalence was 24.9% for male physicians and 10.8% for female physicians. The percentages of ex-smokers were 32.9 and 16.8%, respectively. Smoking prevalence among physicians was below the levels reported for the highest educational bracket of the total population in Estonia. Non-smoking physicians had more unfavourable views towards smoking than those who smoked. The majority of physicians were aware of the association between smoking and various diseases, with significant differences between smokers and non-smokers. Non-smoking physicians were more active in asking patients about smoking habits than those who smoked. Most Estonian physicians, especially those who smoked, failed to perceive themselves as positive role models. This study found a lower prevalence of smoking among physicians compared with the general population, and demonstrated the impact of personal smoking on physicians' attitudes towards smoking. The results provide an important challenge to medical education in Estonia.

  17. 26 CFR 301.6062-1 - Signing of corporation returns.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

  18. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

  19. Classical Corporation Tax as a Global Means of Tax Harmonization

    OpenAIRE

    Kari, Seppo; Ylä-Liedenpoha, Jouko

    2002-01-01

    Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

  20. 26 CFR 1.963-1 - Exclusion of subpart F income upon receipt of minimum distribution.

    Science.gov (United States)

    2010-04-01

    ... the extent of any interest (of such shareholder in any such corporation) with respect to which an... first-tier election may apply—(1) Includible interest. A corporate United States shareholder may make a... corporate shareholder may exclude from its gross income the subpart F income of a controlled foreign...

  1. 45 CFR 1630.12 - Applicability to derivative income.

    Science.gov (United States)

    2010-10-01

    ..., regulations, guidelines, and instructions, the Accounting Guide for LSC recipients, the terms and conditions... 45 Public Welfare 4 2010-10-01 2010-10-01 false Applicability to derivative income. 1630.12... CORPORATION COST STANDARDS AND PROCEDURES § 1630.12 Applicability to derivative income. (a) Derivative income...

  2. 78 FR 20705 - Fixed Income Roundtable

    Science.gov (United States)

    2013-04-05

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-69275; File No. 4-660] Fixed Income Roundtable... of fixed income markets. The roundtable will focus on the municipal securities, corporate bonds, and asset-backed securities markets. The roundtable discussion will be held in the multi-purpose room of the...

  3. Exhibition of photography from the Estonian diaspora / Ellu Maar

    Index Scriptorium Estoniae

    Maar, Ellu, 1982-

    2010-01-01

    Näitus "Photography from the Estonian Diaspora / Väliseesti foto" Kumu Kunstimuuseumis 8.10.-19.11.2010, kuraatorid Eha Komissarov ja Ellu Maar. Näitus tutvustas 1944. a. Eestist lahkunud või juba võõrsil sündinud fotograafide (Eric Soovere, Karl Hintzer, Priit Vesilind, Rein Välme jt.) loomingut ja valikut väliseesti fotoarhiividest

  4. 26 CFR 1.1378-1 - Taxable year of S corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted year. A...

  5. Estonian Airi ümber käib lehmakauplemine / Tõnu Lilleorg

    Index Scriptorium Estoniae

    Lilleorg, Tõnu

    2008-01-01

    Skandinaavia lennukompanii SAS saatis Eesti valitsusele kirja, milles teatab, et on nõus raskustes Estonian Airile lisainvesteeringuid tegema vaid siis, kui riik müüb SAS-ile oma osaluse, 34%. Vt. samas: SAS ei taha lennufirma eest maksta üle 150 miljoni. Diagramm: Majandusnäitajad, omanikud

  6. Spatial patterns of soil organic carbon stocks in Estonian arable soils

    Science.gov (United States)

    Suuster, Elsa; Astover, Alar; Kõlli, Raimo; Roostalu, Hugo; Reintam, Endla; Penu, Priit

    2010-05-01

    Soil organic carbon (SOC) determines ecosystem functions, influencing soil fertility, soil physical, chemical and biological properties and crop productivity. Therefore the spatial pattern of SOC stocks and its appropriate management is important at various scales. Due to climate change and the contribution of carbon store in the soils, the national estimates of soil carbon stocks should be determined. Estonian soils have been well studied and mapped at a scale 1:10,000. Previous studies have estimated SOC stocks based on combinations of large groups of Estonian soils and the mean values of the soil profile database, but were not embedded into the geo-referenced databases. These studies have estimated SOC stocks of Estonian arable soils 122.3 Tg. Despite of available soil maps and databases, this information is still very poorly used for spatial soil modelling. The aim of current study is to assess and model spatial pattern of SOC stocks of arable soils on a pilot area Tartu County (area 3089 sq km). Estonian digital soil map and soil monitoring databases are providing a good opportunity to assess SOC stocks at various scales. The qualitative nature of the initial data from a soil map prohibits any straightforward use in modelling. Thus we have used several databases to construct models and linkages between soil properties that can be integrated into soil map. First step was to reorganize the soil map database (44,046 mapping units) so it can be used as an input to modelling. Arable areas were distinguished by a field layer of Agricultural Registers and Information Board, which provides precise information of current land use as it is the basis of paying CAP subsidies. The estimates of SOC content were found by using the arable land evaluation database of Tartu from the Estonian Land Board (comprising 950 sq km and 31,226 fields), where each soil type was assessed separately and average SOC content grouped by texture was derived. SOC content of epipedon varies in

  7. Comparison of knowledge, attitudes and behaviour regarding smoking among Estonian and Finnish physicians.

    Science.gov (United States)

    Pärna, Kersti; Rahu, Kaja; Barengo, Noël C; Rahu, Mati; Sandström, Patrick H; Jormanainen, Vesa J; Myllykangas, Markku T

    2005-01-01

    To compare smoking behaviour, attitudes and opinions towards smoking and smoking cessation among Estonian and Finnish physicians. A cross-sectional postal survey using a self-administered questionnaire was carried out among 2,480 Estonian and 2,075 Finnish physicians. Daily smoking prevalence was higher among Estonian physicians than among their Finnish counterparts in both male (18.6% and 6.7%) and female (6.6% and 3.6%). Compared to Estonia, physicians in Finland more often agreed that smoking is very harmful to their health, that trying to convince people to stop smoking is their responsibility and that smoking prevention should be part of the normal and special training of health professionals. In both countries, non-smoking physicians held more unfavourable attitudes towards smoking than those who were smoking. Physicians' own smoking patterns and quitting behaviour are important because physicians serve as models for their patients and play a key role in the reinforcement of smoke-free health facilities. These results remain a challenge to medical educators, especially in Estonia. Estonia needs to improve medical education in terms of motivating physicians to ask about the smoking patterns of their patients and of training medical students and resident physicians to counsel their patients to stop smoking.

  8. Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu

    OpenAIRE

    Kazuki Onji; David Vera

    2008-01-01

    When positive and negative income are treated asymmetrically under a corporate income tax (CIT) without allowance for group taxation, a group of affi liated corporations may engage in tax avoidance by shifting income from profi table to unprofi table subsidiaries for the sole purpose of minimising the sum of tax liabilities of the group members. The aim of this paper is to offer systematic evidence on the behavioural response to a tax penalty that arises from doing business in multiple entiti...

  9. Az észt névtervezés az észt nyelvpolitikai modell tükrében [The name management in the mirror of the Estonian LPP-model

    OpenAIRE

    Pomozi, Péter; Földesi, Eszter

    2016-01-01

    The Estonian model of language planning and policy, which has been serving the development and protection of the Estonian language in its current form since 2004, is one of the most successful of such strategies in Europe. It owes it success to the broad social and scientific consensus reached in questions of language policy, regardless of changes in government. The Development Plan of the Estonian Language divides Estonian language planning and policy into three parts: status planning, corpu...

  10. Identity and Othering in Past and Present: Representations of the Soviet Era in Estonian Post-Soviet Textbooks

    Directory of Open Access Journals (Sweden)

    Katrin Kello

    2018-02-01

    Full Text Available This paper analyses representations of the ‘core Soviet era’ (1945-1985 in Estonian post-Soviet history textbooks (1989-2016. Attitudes towards the Soviet system have been a rich resource for identity building, and hence a powerful political tool across the whole of the post-Soviet block. Based on an analysis of sections about the Soviet era in Estonia in 21 textbooks, the paper takes a look at how textbooks reflect broader processes of social meaning making, identity building and othering after a profound social and political turn. In 1989 and during the early 1990s, perspectives and narratives in Estonian history textbooks were closely related to social memory and national politics, enacting a specific social representation of the Soviet era that dominated the Estonian-speaking public space during the 1990s. The Soviet era, Russia and local Russians became the main Others for Estonia and Estonians. Over time, public discourse has diversified. The national curriculum and textbooks, however, still maintain the canon that formed in 1990s and thus reflect earlier sentiments. Apart from the increasing salience of Soviet-era daily life in more recent textbooks, the thematic choices and emphases have changed little since the 1990s. Therefore, even if the style of writing has ‘cooled down’, issues of identity preservation, resistance and accommodation, together with a saliently negative representation of wrongdoings by the Soviet system, still prevail. On the one hand, this testifies to the resilience of an established tradition in the textbook genre in general. On the other hand, it reflects the dominance of an ethnocentric tradition in Estonian history textbook writing. The paper discusses the implications of these findings for interethnic relations in Estonia.

  11. Income trusts and limited partnerships

    International Nuclear Information System (INIS)

    Toews, E.L.

    1999-01-01

    This author provided a conceptual overview of income trusts and limited partnerships that are designed to pass operating cash flow directly to investors without the imposition of corporate taxes, discussed the evolution of the market, the mechanism used to price income funds, past and present performance of the sector, and made some predictions concerning the sector's future performance. 13 figs

  12. Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries

    OpenAIRE

    Eric J. Bartelsman; Roel Beetsma

    2000-01-01

    This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that a substantial share of the revenues from a unilateral increase in the corporate tax rate is lost because of a decline in reported income.This discussion paper has resulted in a publication in the Jour...

  13. Development of a breeding objective for Estonian Holstein cattle

    Directory of Open Access Journals (Sweden)

    E. PÄRNA

    2008-12-01

    Full Text Available Economic weights for milk carrier (water plus lactose, fat and protein yields, calving interval, age at first service, interval between the first service and conception of heifers and length of productive life of Estonian Holsteins were estimated under assumed milk production quota and for non-quota conditions. A bio-economic model of an integrated production system of a closed herd was used. Economic values of milk carrier yield and length of productive life differed between quota and non-quota conditions, but there were only minor differences between those marketing systems in economic values for functional traits. The standardised economic values of the most important traits varied in magnitude between18 to 81% of the economic value for milk yield. Discounting had a substantial impact on the economic value of length of productive life. When defining the breeding objective for Estonian Holstein, the interval between the first service and conception of heifers, and the length of productive life should be included in the breeding goal along with the traits with the highest economic value, milk, fat and protein yield. In the optimum breeding objective, relative weights of production vs. functional traits were 79 and 21%, respectively.;

  14. Trends in smoking behaviour among Estonian physicians in 1982-2014.

    Science.gov (United States)

    Pärna, Kersti; Põld, Mariliis; Ringmets, Inge

    2017-07-25

    Smoking surveys among physicians have proved useful in highlighting the importance of physicians as healthy life style exemplars and role models in tobacco control and smoking cessation. The aim of this study was to give an overview of smoking behaviour among Estonian physicians from 1982 to 2014. Three cross-sectional postal surveys using a self-administered questionnaire were carried out among all practising physicians in Estonia. The number of physicians participating in this study was 3786 in 1982, 2735 in 2002, and 2902 in 2014. Data analysis involved calculating the age-standardized prevalences of smoking, prevalences of smoking by age group and mean age of smoking initiation. A non-parametric test for trend was used to assess significant changes in smoking over time. Age-standardized prevalence of current smoking among men was 39.7% in 1982, 20.9% in 2002, and 14.3% in 2014 and among women 12.2%, 8.0%, and 5.2%, respectively (p smoking among men and women was in age groups under 35 (from 55.2% to 16.7% and from 16.7% to 2.8%, respectively) and 35-44 (from 47.1% to 8.3% and from 19.5% to 5.1%, respectively) (p smoking initiation decreased from 20.4 to 19.3 among men and from 24.5 to 20.4 among women over the study period. In 1982-2014, smoking prevalence among Estonian physicians declined substantially. This may influence the willingness of society to recognize the health consequences of smoking which could give a support to the decline of the smoking epidemic in the country. Differences between smoking among male and female physicians persisted over the study period, but mean age of smoking initiation decreased. A further decline in smoking among Estonian physicians should be encouraged by special efforts targeted at physicians.

  15. Field trial on glucose-induced insulin and metabolite responses in Estonian Holstein and Estonian Red dairy cows in two herds

    Directory of Open Access Journals (Sweden)

    Kaart Tanel

    2010-01-01

    Full Text Available Abstract Background Insulin secretion and tissue sensitivity to insulin is considered to be one of the factors controlling lipid metabolism post partum. The objective of this study was to compare glucose-induced blood insulin and metabolite responses in Estonian Holstein (EH, n = 14 and Estonian Red (ER, n = 14 cows. Methods The study was carried out using the glucose tolerance test (GTT performed at 31 ± 1.9 days post partum during negative energy balance. Blood samples were obtained at -15, -5, 5, 10, 20, 30, 40, 50 and 60 min relative to infusion of 0.15 g/kg BW glucose and analysed for glucose, insulin, triglycerides (TG, non-esterified fatty acids (NEFA, cholesterol and β-hydroxybutyrate (BHB. Applying the MIXED Procedure with the SAS System the basal concentration of cholesterol, and basal concentration and concentrations at post-infusion time points for other metabolites, area under the curve (AUC for glucose and insulin, clearance rate (CR for glucose, and maximum increase from basal concentration for glucose and insulin were compared between breeds. Results There was a breed effect on blood NEFA (P P P P P P th min nadir (P th min postinfusion (P Conclusion Our results imply that glucose-induced changes in insulin concentration and metabolite responses to insulin differ between EH and ER dairy cows.

  16. Organizational Commitment in Estonian University Libraries: A Review and Survey

    Science.gov (United States)

    Kont, Kate-Riin; Jantson, Signe

    2014-01-01

    The data used in this article is based on the reviewing of relevant literature to provide an overview of the concepts of organizational commitment, job security, and interpersonal relations, as well as on the results of the original online survey, conducted by the article's authors, held in 2012 in Estonian university libraries governed by public…

  17. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident alien...

  18. Tax Loss Utilization and Corporate Groups: A Policy Conundrum

    Directory of Open Access Journals (Sweden)

    Stephen R. Richardson

    2013-01-01

    Full Text Available There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss netting against income by providing for the tax value of losses from business to be refundable by tax authorities in cash to owners. This approach, however, involves many serious difficulties, including revenue cost to governments and potential for abuse by both domestic and foreign businesses. Accordingly, loss refundability tends to be provided for only sparingly, if at all; while many corporate income tax systems—such as in the U.S. the U.K., Japan and many other OECD countries--deal with loss netting within corporate groups through a formal system of tax loss transfer or tax consolidation. While Canadian policymakers have considered introduction of such a system over a long period of time, they have yet to come up with a satisfactory formal system for Canada. So, corporate groups in Canada have been left to make do with an informal self-help loss trading system that presents a number of problems compared to formal systems. As a federal country with substantial corporate taxation levied at the provincial level, Canada appears unusually constrained in what it can do to bring greater equity and efficiency to corporate group tax loss utilization. Moreover, the inefficiencies in the current system are small in aggregate terms, and the informal self-help system has a relatively generous threshold for access. Accordingly, while Canada’s current informal self-help corporate group loss system is far from ideal, it appears to remain as a workable approach. Alternatives to the status quo should be considered cautiously, as they have the potential to do more harm than good.

  19. Estonian folk traditional experiences on natural anticancer remedies: from past to the future.

    Science.gov (United States)

    Sak, Katrin; Jürisoo, Kadi; Raal, Ain

    2014-07-01

    Despite diagnostic and therapeutic advancements, the burden of cancer is still increasing worldwide. Toxicity of current chemotherapeutics to normal cells and their resistance to tumor cells highlights the urgent need for new drugs with minimal adverse side effects. The use of natural anticancer agents has entered into the area of cancer research and increased efforts are being made to isolate bioactive products from medicinal plants. To lead the search for plants with potential cytotoxic activity, ethnopharmacological knowledge can give a great contribution. Therefore, the attention of this review is devoted to the natural remedies traditionally used for the cancer treatment by Estonian people over a period of almost 150 years. Two massive databases, the first one stored in the Estonian Folklore Archives and the second one in the electronic database HERBA ( http://herba.folklore.ee/ ), containing altogether more than 30 000 ethnomedicinal texts were systematically reviewed to compile data about the Estonian folk traditional experiences on natural anticancer remedies. As a result, 44 different plants with potential anticancer properties were elicited, 5 of which [Angelica sylvestris L. (Apiaceae), Anthemis tinctoria L. (Asteraceae), Pinus sylvestris L. (Pinaceae), Sorbus aucuparia L. (Rosaceae), and Prunus padus L. (Rosaceae)] have not been previously described with respect to their tumoricidal activities in the scientific literature, suggesting thus the potential herbal materials for further investigations of natural anticancer compounds.

  20. HIV testing and counselling in Estonian prisons, 2012 to 2013: aims, processes and impacts.

    Science.gov (United States)

    Kivimets, K; Uuskula, A

    2014-11-27

    We present data from an observational cohort study on human immunodeficiency virus (HIV) prevention and control measures in prisons in Estonia to assess the potential for HIV transmission in this setting. HIV testing and retesting data from the Estonian prison health department were used to estimate HIV prevalence and incidence in prison. Since 2002, voluntary HIV counselling and testing has routinely been offered to all prisoners and has been part of the new prisoners health check. At the end of 2012, there were 3,289 prisoners in Estonia, including 170 women: 28.5% were drug users and 15.6% were infected with HIV. Of the HIV-positive inmates, 8.3% were newly diagnosed on prison entry. In 2012, 4,387 HIV tests (including retests) were performed in Estonian prisons. Among 1,756 initially HIV-negative prisoners who were in prison for more than one year and therefore tested for HIV twice within 12 months (at entry and annual testing), one new HIV infection was detected, an incidence of 0.067 per 100 person-years (95% confidence interval (CI): 0.025–5.572). This analysis indicates low risk of HIV transmission in Estonian prisons. Implementation of HIV management interventions could impact positively on the health of prisoners and the communities to which they return.

  1. Conservatism in Corporate Valuation

    OpenAIRE

    Bach, Christian

    2011-01-01

    Using a CCAPM based risk adjustment model, consistent with general asset pricing theory, I perform corporate valuations of a large sample of stocks listed on NYSE, AMEX and NASDAQ. The model is different from the standard CAPM model in the sense that it discounts forecasted residual income for risk in the numerator rather than trough the cost of equity, in the denominator. Further, the risk adjustment is based on assumptions about the time series properties of residual income return and consu...

  2. 26 CFR 1.501(c)(16)-1 - Corporations organized to finance crop operations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations organized to finance crop operations. 1.501(c)(16)-1 Section 1.501(c)(16)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(c)(16)-1 Corporations organized to finance crop...

  3. Towards a Five-Step Institutional Income Diversification Strategy for ...

    African Journals Online (AJOL)

    It focuses on the need for adopting or strengthening corporate principles of financial management, corporate methods of raising capital, establishment of income generating activities, strategic acquisitions, institutional mergers, establishment of commercial projects, treating higher education as an export and involving ...

  4. Serving low-income markets : Rethinking multinational corporations' strategies

    NARCIS (Netherlands)

    Sadreghazi, S.; Duijsters, G.M.; Dolfsma, W.; Duysters, G.M.; Costa, I.

    2009-01-01

    The global economy is changing rapidly and multinational corporations (MNCs) are at the forefront of this transformation. This book provides novel and profound analyses of how MNCs and emerging economies are related, and how this relationship affects the dynamics of the global economy. In

  5. 26 CFR 1.535-2 - Adjustments to taxable income.

    Science.gov (United States)

    2010-04-01

    ... (ii) In the case of a domestic corporation, the foreign income taxes deemed to be paid for such... the amount includible in gross income with respect to such taxes under section 78 and § 1.78-1. The....535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  6. Macroeconomic effects of zero corporate income tax on retained earnings

    OpenAIRE

    Jaan Masso; Jaanika Meriküll

    2011-01-01

    International tax competition had led to a lowering of corporate tax rates worldwide. Estonia was the first country to reduce the tax rate on retained earnings to zero, while distributed profits remained taxed at the pre-reform level. This paper seeks to analyse the effects of this unique tax reform implemented in year 2000. We apply a neoclassical exogenous growth general equilibrium model with an extension for endogenous corporate finance. Our findings indicate that the reform had a strong ...

  7. [Pärtel Lippus. The acoustic features and perception of the Estonian quantity system] / Stefan Werner

    Index Scriptorium Estoniae

    Werner, Stefan

    2012-01-01

    Arvustus: Pärtel Lippus. The acoustic features and perception of the Estonian quantity system. Tartu : Tartu University Press, 2011. (Dissertationes philologiae estonicae Universitatis Tartuensis ; 29)

  8. Eesti autobiograafilise kirjutuse kujunemisest 18. sajandist Teise maailmasõjani. The Development of Estonian Autobiographical Writing from the 18th Century to the Second World War

    Directory of Open Access Journals (Sweden)

    Rutt Hinrikus

    2012-04-01

    Full Text Available In this article I examine the development of Estonian autobiographical writing from its first manifestations to published memoirs, and the development of life writing and its diversification. The beginnings of life writing can be traced back to Estonian folk song and Estonian incidental poetry. The Moravian Brethren movement in Estonia in the 18th century promoted the spread of canonical autobiography. The Moravian Brethren offered alternative opportunities for self-realisation for Estonians who were serfs, and were therefore popular with the people. The practice of the Moravian Brethren made use of retelling and writing about the life of the congregation members, which sometimes became suitable biographies in print, especially stories of awakening. Several manuscript biographies have survived from the Brethren times, such as the biographies of Mäletu Jaan and Mihkel Sarapuu. In addition to the history of the Moravian Brethren movement, these biographies give information about the educational situation and living conditions of the people of the time. The Estonian life writing tradition emerged within the reigning Baltic German cultural space thanks to the Estophiles among the Baltic Germans (J. H. Rosenplänter and the first Estonian men of letters; from the early 19th century we have the diary by Rosenplänter, an estophile pastor from Pärnu, and the diary by the Estonian poet, the then-student Kristjan Jaak Peterson, both in the Estonian language. Johann Voldemar Jannsen, the founder of Estonian-language journalism, kept a diary in the German language for a longer period of time; it was usual that the first Estonian intellectuals (Lilli Suburg, and others in the late 19th century wrote in German. Admittedly, the first Estonian-language life history was written by a forward-looking 19th century peasant named Märt Mitt (1833-1912, who was conscious of himself as a historical subject and gave his memoirs, begun in the 1880s, a memorable title

  9. Effective use of the income trust as a vehicle to monetize pipeline assets

    International Nuclear Information System (INIS)

    Stedman, W. R.

    1998-01-01

    The application of the income trust structure as a method of financing pipeline and other long-life assets was explored. The case of Pembina Pipeline Corporation was used to illustrate the use of this method of financing. In this case, the assets of Pembina Pipeline were sold to the Pembina Pipeline Income Trust, with significant advantages afforded to the vendor, the issuer, and ultimately the individual investor. The success of income funds is based on the investor's willingness to use a yield type valuation methodology, as opposed to traditional price/earnings or price/cash flow methodologies. Such funds are characterized by stability of the underlying business, including the ability to handle high payout ratios, and minimization of the overall tax burden, since corporate taxes are lessened as part of the capitalization structure. The objective of income trust funds is to distribute operating cash flow directly to investors while minimizing income taxes at the corporate income level through the creation of the subordinated debt and common equity. The value is created by the tax efficiency inherent in the system, as interest expense on the notes is used to shield taxable income in the operating company. The process of creating the Pembina Pipelines Income Trust Fund was described to demonstrate the application of the structure

  10. Estonian Cell peab suu kasumist puhtaks pühkima / Kaisa Tahlfeld, Katre Pilvinski

    Index Scriptorium Estoniae

    Tahlfeld, Kaisa

    2008-01-01

    Estonian Cell saatis valitsusele pöördumise, milles palutakse teha parandusi elektrienergiaga seonduvates seadustes, mis aitaksid ettevõtet energia hinnatõusu ajal. Elektri hinnatõusu tõttu on muutunud küsitavaks ka Nitroferti tehase edasine eksisteerimine

  11. Serological evidence of exposure to globally relevant zoonotic parasites in the Estonian population

    DEFF Research Database (Denmark)

    Lassen, Brian; Janson, Marilin; Viltrop, Arvo

    2016-01-01

    We investigated Estonian population and its selected subgroups for serological evidence of exposure to Ascaris lumbricoides, Echinococcus spp., Taenia solium, Toxocara canis, Toxoplasma gondii, and Trichinella spiralis. Serum samples from 999 adults representing general population, 248 children a...

  12. Conservatism in Corporate Valuation

    DEFF Research Database (Denmark)

    Bach, Christian

    Using a CCAPM based risk adjustment model, consistent with general asset pricing theory, I perform corporate valuations of a large sample of stocks listed on NYSE, AMEX and NASDAQ. The model is different from the standard CAPM model in the sense that it discounts forecasted residual income for ri...

  13. Acquisition of noun derivation in Estonian and Russian L1

    Directory of Open Access Journals (Sweden)

    Reili Argus

    2018-04-01

    Full Text Available Acquisition of derivation is not a well-studied area in first language research and a comparative approach to the acquisition of derivation in different languages doesn’t exist. There is no information on how a child acquires derivation in a language with a rich and regular system of derivational patterns, or in a language where derivation is productive, but the system of derivational patterns is opaque. According to general ideas of complexity in a language, the child should start to use simplex stems first and, only after that, complex ones, that is, complexity should increase in the course of acquisition. Our paper is intended to address these issues, based on longitudinal child data from typologically different languages, Estonian and Russian. The results revealed significant differences in the acquisition of noun derivation in the two languages under observation. The system of noun derivation is acquired at a faster pace in Russian, while Estonian children have far fewer noun derivatives in their speech and they use different derivation suffixes with less regularity. Even so, the so-called building block model may be applied for both languages only partially.

  14. Corporate Tax Policy, Entrepreneurship and Incorporation in the EU

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); G. Nicodè me

    2007-01-01

    textabstractIn Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal

  15. Attitudes justifying domestic violence predict endorsement of corporal punishment and physical and psychological aggression towards children: a study in 25 low- and middle-income countries.

    Science.gov (United States)

    Lansford, Jennifer E; Deater-Deckard, Kirby; Bornstein, Marc H; Putnick, Diane L; Bradley, Robert H

    2014-05-01

    The Convention on the Rights of the Child has prompted countries to protect children from abuse and exploitation. Exposure to domestic violence and corporal punishment are risk factors in children's development. This study investigated how women's attitudes about domestic violence are related to attitudes about corporal punishment and harsh behaviors toward children, and whether country-wide norms regarding domestic violence and corporal punishment are related to psychological aggression and physical violence toward children. Data were drawn from the Multiple Indicator Cluster Survey, a nationally representative and internationally comparable household survey developed by the United Nations Children's Fund. Measures of domestic violence and discipline were completed by 85 999 female caregivers of children between the ages of 2 and 14 years from families in 25 low- and middle-income countries. Mothers who believed that husbands were justified in hitting their wives were more likely to believe that corporal punishment is necessary to rear children. Mothers who believed that husbands were justified in hitting their wives and that corporal punishment is necessary to rear children were more likely to report that their child had experienced psychological aggression and physical violence. Countrywide norms regarding the acceptability of husbands hitting wives and advisability of corporal punishment moderated the links between mothers' attitudes and their behaviors toward children. Pediatricians can address parents' psychological aggression and physical violence toward children by discussing parents' attitudes and behaviors within a framework that incorporates social norms regarding the acceptability of domestic violence and corporal punishment. Copyright © 2014 Elsevier Inc. All rights reserved.

  16. Tiger in Focus--A National Survey of ICT in Estonian Schools

    Science.gov (United States)

    Toots, Anu; Laanpere, Mart

    2004-01-01

    Estonia has not participated in international studies of ICT in education, nor have there been any similar studies at the national level up until the year 2000. The first survey of ICT in Estonian schools was conducted after completion of the national school computerization programme called Tiger Leap. This paper focuses on the targeted responses…

  17. Consumer Socialisation and Value Orientations among Estonian and Chinese Young People

    Science.gov (United States)

    Waerdahl, Randi; Kalmus, Veronika; Keller, Margit

    2011-01-01

    This paper asks if Estonian and Chinese tweens' access to pocket money influences their brand valuation, as well as value orientations in the context of perceived peer popularity and personal well-being. Surveys conducted in autumns 2006 (China n = 188) and 2007 (Estonia n = 111) show an inherent cultural resistance among tweens in both countries…

  18. Az észt névtervezés az észt nyelvpolitikai modell tükrében [The name management in the mirror of the Estonian LPP-model

    Directory of Open Access Journals (Sweden)

    Pomozi, Péter

    2016-12-01

    Full Text Available The Estonian model of language planning and policy, which has been serving the development and protection of the Estonian language in its current form since 2004, is one of the most successful of such strategies in Europe. It owes it success to the broad social and scientific consensus reached in questions of language policy, regardless of changes in government. The Development Plan of the Estonian Language divides Estonian language planning and policy into three parts: status planning, corpus planning and prestige planning. Name management is a part of corpus planning, although certain aspects are also connected to legal and prestige planning. Name management strategies are present in all components of the Estonian model of language planning and policy, as linguistically appropriate name use is not only a socio-cultural, but economic question, as informative and easy to understand names contribute to measurable economic advantages. The paper mainly demonstrates the dilemmas and answers of Estonian name management through examples from personal name giving practices, but questions concerning the problems of name use in a multicultural environment and the difficulties of place name and firm name management are also discussed.

  19. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

  20. Tax on Incomes Obtained from Romania by Non-resident Taxpayers – Computation Methodology and the Fiscal Impact upon the Corporate Tax

    Directory of Open Access Journals (Sweden)

    Cristina IOVU

    2017-04-01

    Full Text Available Withholding tax for non-resident taxpayers is a tax due to the Romanian state budget by taxpayers, the expense for the amount related to this tax playing a fiscal impact upon the fiscal result and, therefore, upon the corporate tax due within a fiscal period of time. Most of the times, in practice, a series of questions arise, such as: which is the entity having the obligation to compute and pay the tax, respectively the income payer or the one collecting it; is the transaction taxable from the point of view of the tax on non-resident taxpayers’ income, function of the nature and object of the transaction; which is the tax rate owed, in case the operation has a taxable feature; which is the fiscal treatment applicable in case of expenses incurred in the accounting records, with the amount of the tax owed on non-resident taxpayers income. Due to this reason, in practice there are several approaches which could generate fiscal risks, related to the fiscal treatment applicable in case of different types pf transactions concluded with non-resident tax payers, depending on the nature and scope of the respective transaction.

  1. Väärikas Estonian Air jäi kampaaniaga hätta / Alyona Stadnik

    Index Scriptorium Estoniae

    Stadnik, Alyona

    2010-01-01

    Estonian Air müüs veebikaupluse cherry.ee kaudu soodsaid kinkekaarte. Vastuolu tekkis asjaolust, et nõudlus kinkekaartide järele oli suurem kui pakkumine. Lennukompanii katkestas soodsate kinkekaartide müügi

  2. Field of genes: the politics of science and identity in the Estonian Genome Project.

    Science.gov (United States)

    Fletcher, Amy L

    2004-04-01

    This case study of the Estonian Genome Project (EGP) analyses the Estonian policy decision to construct a national human gene bank. Drawing upon qualitative data from newspaper articles and public policy documents, it focuses on how proponents use discourse to link the EGP to the broader political goal of securing Estonia's position within the Western/European scientific and cultural space. This dominant narrative is then situated within the analytical notion of the "brand state", which raises potentially negative political consequences for this type of market-driven genomic research. Considered against the increasing number of countries engaging in gene bank and/or gene database projects, this analysis of Estonia elucidates issues that cross national boundaries, while also illuminating factors specific to this small, post-Soviet state as it enters the global biocybernetic economy.

  3. 26 CFR 1.995-6 - Taxable income attributable to military property.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-6 Taxable... implement of war designated in the munitions list published pursuant to section 38 of the International...

  4. Estonian Business Schooli magistriharidus nüüd ka koju kätte / Madis Habakuk

    Index Scriptorium Estoniae

    Habakuk, Madis

    2007-01-01

    Sügisest hakkab Estonian Business School koos Mainori Kõrgkooliga pakkuma magistriõpet majandushariduseta inimestele, kus soovijatel on võimalus õppida EBSi Master of Business Administration programmi järgi

  5. Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform

    OpenAIRE

    Seppo Kari; Hietala; Harri

    2006-01-01

    This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates and the replacement of the current full imputation system by a partial double taxation of distributed profits. Considerable exemptions are applied to relieve the taxation of dividends from CHCs. The analysis indicates that the change in the CHC?s cost of capital depends on...

  6. The Role of Language in (Recreating Tatar Diaspora Identity: The Case of the Estonian Tatars

    Directory of Open Access Journals (Sweden)

    Maarja Klaas

    2015-06-01

    Full Text Available This paper focuses on the meanings assigned to Tatar language among the Tatar diaspora in Estonia. According to interviews with Estonian Tatars as well as descriptions of field material from Tatarstan, language is an important aspect of Tatar ethnic identity. This paper will track common discourses about the Tatar language and the way it is connected to Tatar ethnic identity. Issues concerning Tatar language are used to demonstrate various ways of enacting Tatarness in Estonia. It is shown that Estonian Tatars worry about the vitality and purity of Tatar language, but for some, marginalization of dialects is also an issue. People categorized with the same identity labels by self and others can experience and enact their Tatarness in a variety of different ways.

  7. Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology

    OpenAIRE

    Cronin, Julie Anne; Lin, Emily Y.; Power, Laura; Cooper, Michael

    2013-01-01

    The purpose of this analysis is to improve the U.S. Department of the Treasury’s distributional model and methodology by defining new model parameters. We compute the percentage of capital income attributable to normal versus supernormal return, the percentage of normal return attributable to the "cash flow tax" portion of the tax that does not impose a tax burden, and the portion of the burdensome tax on the normal return to capital borne by capital income versus labor income. In summary, 82...

  8. Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform

    OpenAIRE

    Hietala, Harri; Kari, Seppo

    2005-01-01

    This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates and the replacement of the full imputation system by a partial double taxation of distributed profits. Considerable exemptions are applied to relieve the taxation of dividends from CHCs. The analysis indicates that the change in the CHC’s cost of capital depends on the mar...

  9. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Science.gov (United States)

    2010-04-01

    ... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

  10. 76 FR 26178 - Modifications to Treatment of Aircraft and Vessel Leasing Income

    Science.gov (United States)

    2011-05-06

    ... Modifications to Treatment of Aircraft and Vessel Leasing Income AGENCY: Internal Revenue Service (IRS... final regulations addressing the treatment of certain income and assets related to the leasing of... controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign...

  11. E-Banking: Risk Management Practices of the Estonian Banks

    OpenAIRE

    Dmitri Sokolov

    2007-01-01

    During the last years the development of e-banking in Estonia has been very significant. According to the report of the World Economic Forum, the Estonian IT-development has been substantial. The success of e-banking in Estonia can be compared to the corresponding success of the Nordic countries. According to the Deutsche Bank Research, around 70-80% of the Internet users in Estonia use Internet banking and in this respect, Estonia could be compared to Finland, Norway and Iceland. Despite of ...

  12. 45 CFR Appendix A to Part 1611 - Legal Services Corporation 2010 Poverty Guidelines *

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Legal Services Corporation 2010 Poverty Guidelines... Corporation 2010 Poverty Guidelines * Legal Services Corporation 2010 Income Guidelines * Size of household 48...: 4,675 5,850 5,375 * The figures in this table represent 125% of the poverty guidelines by household...

  13. 26 CFR 1.1254-4 - Special rules for S corporations and their shareholders.

    Science.gov (United States)

    2010-04-01

    .... Disposition of natural resource recapture property other than oil and gas property. A and B are equal... as ordinary income under section 1254. Example 2. Disposition of oil and gas property the adjusted... disposition by an S corporation (and a corporation that was formerly an S corporation) of natural resource...

  14. Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia

    Directory of Open Access Journals (Sweden)

    Ilija Gruevski

    2018-12-01

    Full Text Available The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious. The existence of the corporate tax system can affect the company’s behavior in number of ways and one of the most criticized is the ability for distortion of the choice of the sources of finance. In the following article, we explore the effects from corporate taxation on investment, through the methodological frame of the effective marginal tax rates. The objective is to analyze the investment decision in the case of isolated implementation of corporate taxes which means that the effects from the so-called “double taxation”, induced by the personal taxes are not taken in consideration. We hope to prove that these conditions generate “uneven” distribution of the burden across the projects covered with different sources of finance. Also, we intend to test and explore the properties of some alternative corporate tax systems which are widely known as neutral, such as: the comprehensive business income tax system (CBIT, the imputation corporate tax system (ICT, the full imputation corporate tax system (FICT, the allowance for corporate equity tax system (ACE and the split rate corporate tax system (SRCT. In addition, we support our findings with a practical example: the case study from the implementation of the split rate corporate tax system in Macedonia.

  15. Effect of Mental Accounting on Corporate Profitability

    African Journals Online (AJOL)

    PROF. OLIVER OSUAGWA

    2015-06-01

    Jun 1, 2015 ... organizations, using selected corporate entities in Owerri metropolis. The core objective of the ... investors designate some of their income as ... matching certain mental accounts, such as when they .... information from the.

  16. Estonian Vocational Teachers' Attitudes towards Inclusive Education for Students with Special Educational Needs

    Science.gov (United States)

    Rose, Richard; Kaikkonen, Leena; Koiv, Kristi

    2007-01-01

    This paper presents the findings from research conducted with two samples of teachers from Estonian Vocational Schools. The first sample comprised a group of teachers who had received professional development directly related to the management of students with special educational needs in vocational education settings. Their attitudes and…

  17. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

  18. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  19. Improving the income taxation of the resource sector in Canada

    International Nuclear Information System (INIS)

    2003-03-01

    In October 2000, the Government of Canada announced a reduction in the general statutory rate or corporate income tax, from 28 to 21 per cent over 5 years. The reduction applied to the most highly taxed sectors, including services, but not to manufacturing and processing. The reduction did not apply to income from the non-renewable resource sector which was subject to a sector-specific income tax provision. In 2003, the government expressed an interest to extend the lower tax rate to resource income, and phase it in over a 5 year period. The proposed change is expected to improve the international competitiveness of the Canadian resource sector, particularly in relation to the United States. A common statutory rate of corporate income tax for all sectors promotes the efficient development of Canada's natural resource base. The proposed new structure is simple to administer and sends clear signals to investors. The 2003 federal budget also proposed the elimination of the federal capital tax over a 5 year period in order to strengthen the Canadian tax advantage for investment. 2 tabs., 3 figs

  20. (Inefficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratic

    2012-12-01

    Full Text Available The introduction of various tax expenditures by the tax authorities, mostly in corporate income taxation (CIT, in order to kick start development in areas affected by the war as well as in economically underdeveloped areas has been characteristic of the Croatian tax system since 2000. Although the purpose of such forms of state aid was to foster economic development and equalize the level over the entire country, at the same time they caused forgone tax revenues and it is therefore necessary to analyze their advantages and disadvantages and evaluate their possible positive or negative effects. This paper deals with the analysis of tax expenditures in the system of CIT in Croatia and it investigates their effect on the budget and the possible advantages brought by their introduction. The main purpose of the paper is to answer the questions as to whether the expenditures that have been introduced in CIT justify their purpose and the goal of their introduction and what can be done to improve the existing CIT expenditures system.

  1. 26 CFR 1.533-1 - Evidence of purpose to avoid income tax.

    Science.gov (United States)

    2010-04-01

    ...-1 Evidence of purpose to avoid income tax. (a) In general. (1) The Commissioner's determination that a corporation was formed or availed of for the purpose of avoiding income tax with respect to... shall be determinative of the purpose to avoid the income tax with respect to shareholders unless the...

  2. Isamaalaulud ja okupatsioonirežiim – nostalgia, utoopia ja reaalsus. Estonian Patriotic Songs and the Occupational Regime – Nostalgia, Utopia and Reality

    Directory of Open Access Journals (Sweden)

    Kanni Labi

    2012-04-01

    Full Text Available Estonian knowledge of history emanates from the fact that constituting an independent nation has for the most part been nothing but a utopia, and was a reality for a relatively short time. When it comes to selfidentification though, the expression ’a singing people’ is often used by the Estonians to describe themselves. Nostalgia for freedom is reflected in the Estonian culture of almost all periods and is carried on by the singing tradition, where patriotic songs emerge independent of different musical tastes within a particular generation and form an important part of a common Estonian repertoire. Patriotic songs occupy a central place in several fields of Estonian culture: besides music culture also in popular culture,and literary history – the works of poetry which have gained the most popularity are those which when put to music have been the most widely spread among the people. The main part of the most popular Estonian patriotic songs are choral songs from the national awakening at the end of the 19th century. Despite the national programmes aiming to wipe out ‘bourgeois nationalism’, they were sung at the song festivals in the Soviet era and were published in song books, expressing the people’s nostalgia for freedom lost. After the end of the Second World War, there was an attempt at launching a kind of patriotic new creation, where patriotism was merged with Soviet pathos; the aim was to show that the people’s utopia was in fact communism, but not a single one of those songs made it into the people’s common repertoire. Only the patriotic songs composed in the 1980s during the so-called new national awakening reached a popularity comparable to that of the old songs. The discourse on ’Estonianness’ and the shaping of a matching repertoire under imperial Russian rule took place under very different circumstances than its preservation and development in the second half of the 20th century under Soviet occupation, but

  3. Corporal punishment and children's externalizing problems: a cross-sectional study of Tanzanian primary school aged children.

    Science.gov (United States)

    Hecker, Tobias; Hermenau, Katharin; Isele, Dorothea; Elbert, Thomas

    2014-05-01

    The adverse effect of harsh corporal punishment on mental health and psychosocial functioning in children has been repeatedly suggested by studies in industrialized countries. Nevertheless, corporal punishment has remained common practice not only in many homes, but is also regularly practiced in schools, particularly in low-income countries, as a measure to maintain discipline. Proponents of corporal punishment have argued that the differences in culture and industrial development might also be reflected in a positive relationship between the use of corporal punishment and improving behavioral problems in low-income nations. In the present study we assessed the occurrence of corporal punishment at home and in school in Tanzanian primary school students. We also examined the association between corporal punishment and externalizing problems. The 409 children (52% boys) from grade 2 to 7 had a mean age of 10.49 (SD=1.89) years. Nearly all children had experienced corporal punishment at some point during their lifetime both in family and school contexts. Half of the respondents reported having experienced corporal punishment within the last year from a family member. A multiple sequential regression analysis revealed that corporal punishment by parents or by caregivers was positively related to children's externalizing problems. The present study provides evidence that Tanzanian children of primary school age are frequently exposed to extreme levels of corporal punishment, with detrimental consequences for externalizing behavior. Our findings emphasize the need to inform parents, teachers and governmental organizations, especially in low-income countries, about the adverse consequences of using corporal punishment be it at home or at school. Copyright © 2013 Elsevier Ltd. All rights reserved.

  4. Churchill Falls (Labrador) Corporation Limited and Twin Falls Power Corporation Limited : 1997 auditors` report and financial statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The consolidated balance sheet of Churchill Falls (Labrador) Corp. Ltd., and Twin Falls Power Corp. Ltd. for the year 1997 were presented by the Corporation`s auditors, certifying that the statements of income and retained earnings and changes in financial position at year-end were accurate and free of material errors. A summary of significant accounting policies was also provided. In the auditors` view the financial statements from 1997 reflect the financial position of the companies accurately. Corresponding data from 1996 were included to allow for comparisons. tabs.

  5. The International Finance Corporation and Forest Loss: A Cross-National Analysis

    Directory of Open Access Journals (Sweden)

    John Shandra

    2015-08-01

    Full Text Available We conduct the first cross-national study to consider the impact of the World Bank’s International Finance Corporation loans on forests. In doing so, we analyze data for a sample of sixty-one low and middle income nations for the period of 1990 to 2005. We find substantial support for dependency theory that low and middle income nations that receive an International Finance Corporation loan tend to have higher rates of deforestation than low and middle income nations that do not receive such a loan. We also find that other aspects of World Bank lending affect forest loss including structural adjustment and investment lending. We conclude with a discussion of the findings, theoretical implications, methodological implications, policy implications, and possible directions for future research.

  6. 26 CFR 1.864-8T - Treatment of related person factoring income (temporary).

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30... sells paper products to customers, including X, an unrelated domestic corporation. As part of a sales... income described in paragraph (a)(1) of this section. (ii) Acquisition by nominee or pass-through entity...

  7. 26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

    Science.gov (United States)

    2010-04-01

    ... into account under section 809(c), except that advance premiums shall not be taken into account; and (c... immaterial that— (i) The corporation would be exempt from taxation as an organization described in section...

  8. Mutational analysis of COL1A1 and COL1A2 genes among Estonian osteogenesis imperfecta patients.

    Science.gov (United States)

    Zhytnik, Lidiia; Maasalu, Katre; Reimann, Ene; Prans, Ele; Kõks, Sulev; Märtson, Aare

    2017-08-15

    Osteogenesis imperfecta (OI) is a rare bone disorder. In 90% of cases, OI is caused by mutations in the COL1A1/2 genes, which code procollagen α1 and α2 chains. The main aim of the current research was to identify the mutational spectrum of COL1A1/2 genes in Estonian patients. The small population size of Estonia provides a unique chance to explore the collagen I mutational profile of 100% of OI families in the country. We performed mutational analysis of peripheral blood gDNA of 30 unrelated Estonian OI patients using Sanger sequencing of COL1A1 and COL1A2 genes, including all intron-exon junctions and 5'UTR and 3'UTR regions, to identify causative OI mutations. We identified COL1A1/2 mutations in 86.67% of patients (26/30). 76.92% of discovered mutations were located in the COL1A1 (n = 20) and 23.08% in the COL1A2 (n = 6) gene. Half of the COL1A1/2 mutations appeared to be novel. The percentage of quantitative COL1A1/2 mutations was 69.23%. Glycine substitution with serine was the most prevalent among missense mutations. All qualitative mutations were situated in the chain domain of pro-α1/2 chains. Our study shows that among the Estonian OI population, the range of collagen I mutations is quite high, which agrees with other described OI cohorts of Northern Europe. The Estonian OI cohort differs due to the high number of quantitative variants and simple missense variants, which are mostly Gly to Ser substitutions and do not extend the chain domain of COL1A1/2 products.

  9. Radon in Estonian buildings. Establishment of a measurement system and obtained results

    International Nuclear Information System (INIS)

    Pahapill, L.; Rulkov, A.; Swedjemark, G.A.

    1996-12-01

    One purpose of this project was the establishment of a radon monitoring programme inside the state environmental monitoring programme. Another purpose was to investigate regions, expected to have high radon levels indoors. A new method for the long-term measurement of indoor radon was established and the staff for these measurements was trained. The results of the measurement can be used by Estonian decision-makers to work out rules and standards. There is no legislative act in the field of radiation in Estonian at this time. To summarize the results of the measurements we can say that indoor radon concentrations vary by region. The radon investigations must be continued to identify the risk areas and types of housing construction. The results of the state radon monitoring are provided to the municipalities, who advice the owners of planned new houses to select the right construction for the house. A new project will follow with an investigation of radon in randomly selected dwellings, training and equipment for radon measurement in soil, and general advice with regard to radon, as well as assistance in preparing information about radon. 7 refs, 5 figs

  10. The Perceived Impact of External Evaluation: The System, Organisation and Individual Levels-Estonian Case

    Science.gov (United States)

    Seema, Riin; Udam, Maiki; Mattisen, Heli; Lauri, Liia

    2017-01-01

    The purpose of this article is to provide an overview of how the employees of higher education institutions perceive the impact of external evaluations. The study was conducted using the concurrent mixed method and involved 361 employees from Estonian universities and professional higher education institutions. The results indicated that…

  11. Assessment of the Estonian Research Development Technology and Innovation Funding System

    OpenAIRE

    Nedeva, Maria; Georghiou, Luke

    2003-01-01

    The objectives of the assessment of the RDTI funding system in Estonia as specified by the Terms of Reference are as follows: 1) to conduct a review of the current R&D funding system in Estonia; 2) to review the objectives of the Estonian R&D Strategy 2002-2006; 3) to review best practice in R&D funding elsewhere; and 4) to propose an efficient, transparent and accountable R&D funding system.

  12. Gender Advantages and Gender Normality in the Views of Estonian Secondary School Students

    Science.gov (United States)

    Kuurme, Tiiu; Kasemaa, Gertrud

    2015-01-01

    The aim of the study on Estonian secondary school students was to obtain an overview of the gender-related views and experiences of the everyday school life by students, and to analyse the school-related factors in the development of gender roles and gender-related expectations. We view gender equality as a central condition for social…

  13. A comment on the viability of the allowance for corporate equity

    OpenAIRE

    John Isaac

    1997-01-01

    This article, acknowledging the potentially important general attractions of the allowance for corporate equity (ACE), looks at some of its more specific implications. On corporate taxes, the article looks at questions about the implied revenue-neutral rate of corporation tax (and redistribution of the tax burden); the effects on cash flow of both government and companies; and what would become a crucially important charge on capital gains. On income tax, the article comments on the implicati...

  14. Re-conceptualizing mother tongue tuition of Estonian abroad as a transnational phenomenon

    Directory of Open Access Journals (Sweden)

    Maarja Siiner

    2017-05-01

    Full Text Available The governmental initiative called the Compatriots Programme, which supports language tuition in Estonian schools and societies abroad, reveals an increased interest in developing intergenerational language transmission in the growing Estonian diaspora. This transnational language political activity signals a new era in language policy, where nation states are increasingly decentralized by migration. The evaluation of the program furthermore reveals that organizing such schools requires a willingness to take language political agency, typically conducted by well-educated and well-integrated resourceful transnational multilingual parents. The present article outlines the results of an ethnographic study of the process of establishing the Estonian School in Copenhagen. This step has demanded a change in the mindset still prevailing in Estonia that language political activities, such as planning language acquisition, are solely the responsibility of the state. Since the prevailing language ideology in Denmark is not favorable towards multilingualism in migrant languages, intergenerational language transmission furthermore presupposes a feeling of ownership of the language and high language self-esteem. "Hargmaise keelepoliitika sünd. Eesti keeleõppe korraldamise võimalikkusest välismaal Taani näitel" Hargmaisus, kasvav väljarändajate arv ja sellega ka eesti keele rääkijate hulk välismaal on jätnud oma jälje eesti keelepoliitikale. Kui varem uuriti peamiselt seda, kuidas eesti keel muukeelses kontekstis muutub, siis viimasel kümnendil on riik asunud aktiivselt toetama eesti keele jätkuvat kasutamist välismaal, rahastades rahvuskaaslaste programmi abil haridusprogramme. Kuid millised faktorid määravad selle, kas uus eestlaste põlvkond oskab ja tahab eesti keelt rääkida? Artikkel hindab etnograafilises ja sotsiolingvistilises võtmes Kopenhaagenis kolm aastat tegutsenud Eesti Kooli ja Lasteklubi näitel, millised on keelekasutust

  15. Influence of Rules for Computing Corporate Income Tax on the Accuracy of Financial Statements of Lithuanian Companies

    Directory of Open Access Journals (Sweden)

    Cernius Gintaras

    2016-03-01

    Full Text Available Companies in Lithuania have to follow Business Accounting Standards (BAS when preparing their financial statements. Recording financial transactions according to BAS ensures that the information a company shares with potential lenders and investors gives a true and fair view of its business situation. However, the tax law prescribes its own set of accounting rules, which can result in a difference between what a business shows in financial statements and what it reports on its tax returns. This paper examines whether Lithuanian companies predominantly use tax accounting principles that migrate into their financial statements to create an inaccurate picture of business performance. The method of experts’ evaluation was chosen for that purpose. The results indicate that Lithuanian companies tend to heavily rely on accounting principles prescribed in corporate income tax law thus distorting information contained in financial statements. The paper contributes to the scarce literature on this issue of high relevance to both academics and practitioners.

  16. Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord

    Directory of Open Access Journals (Sweden)

    Chu Yeong Lim

    2017-03-01

    Full Text Available We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce risk-taking activities or increase income smoothing. Analysis of segmental reports reveals greater (less income smoothing in the corporate banking segments of low-capital (high-capital banks during the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such effects for retail banking. Although we document an initially negative market reaction to the regulatory announcements, that reaction weakens over time. Overall, the study highlights the unintended consequences of the banking rule changes.

  17. Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel Ⅱ Accordq

    Institute of Scientific and Technical Information of China (English)

    Chu Yeong Lim; Kevin Ow Yong

    2017-01-01

    We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income smoothing and loan loss provisioning. As the revised rules exert greater regulatory pressure on corporate than retail banking, we predict corporate bank managers to reduce risk-taking activities or increase income smoothing. Analysis of segmental reports reveals greater(less) income smoothing in the corporate banking segments of low-capital(high-capital) banks during the Basel II period, with their managers recognizing loan loss provisions in a less timely fashion. We find no such effects for retail banking. Although we document an initially negative market reaction to the regulatory announcements, that reaction weakens over time. Overall,the study highlights the unintended consequences of the banking rule changes.

  18. Corporate Taxation and the International Challenge

    DEFF Research Database (Denmark)

    Schmidt, Peter Koerver

    2014-01-01

    It is argued that the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory...... corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened...... party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective....

  19. 26 CFR 1.453-11 - Installment obligations received from a liquidating corporation.

    Science.gov (United States)

    2010-04-01

    ... paragraph (c)(5) of this section (relating to certain tax avoidance transactions), the nature of the assets... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Taxable Year for Which Items of Gross... such liabilities (including any tax liabilities incurred by the corporation on the distribution), the...

  20. The Influence of Corporate Governance Mechanism on the Relationship between Related Party Transactions and Earnings Management

    Directory of Open Access Journals (Sweden)

    Aria Farah Mita

    2014-04-01

    Full Text Available The objective of this study is to investigate the relationship between related party transactions (RPT and earnings management. This study argues there is a different influence between RPT a priori likely to result in expropriation and RPT a priori not likely to result in expropriation. RPT a priori likely to result in expropriation creates an incentive to management or controlling shareholder to overstate income to cover or mask their expropriation. This study uses non-absolute discretionary accruals based on Kazsnik model to proxy earnings management. Corporate governance mechanism should reduce the incentive to overstate income in a company that involves in RPT a priori likely to result in expropriation. The results of this study show that the earnings management (income increasing is affected by the existence of RPT a priori likely to result in expropriation and corporate governance mechanism, but it is not affected by the size/value of the transactions. As expected, companies involving in RPT a priori likely to result in expropriation with weak corporate governance mechanism, tend to manage earnings that increase income. We find that strong corporate governance mechanism decreases the discretionary accruals in companies which have RPT a priori likely to result in expropriation.

  1. Federal Deposit Insurance Corporation Semiannual Regulatory Agenda

    Science.gov (United States)

    2010-12-20

    ... financial institutions in cooperation with minority- and women-owned financial institutions and low-income... Financial Assets Transferred by an Insured Depository Institution: The Federal Deposit Insurance Corporation...: Market Risk: The OCC, Board and the FDIC proposed revisions to the market risk capital rule to enhance...

  2. The Effects of Company Income Tax on Dividend Policy of Firms in Nigeria

    Directory of Open Access Journals (Sweden)

    Olubukunola Uwuigbe

    2013-02-01

    Full Text Available This study examined the effects of company income tax on the dividend policy of firms inNigeria. To achieve the objective of this study, a total of 40 listed firms in the Nigerian stockexchange market were selected for the study using the judgmental sampling technique. Also, theCentral Bank of NigeriaStatistical Bulletin and the corporate annual reports for the period 2006-2010were used for the study. This paper basically modeled the effects of company income tax on thedividend policy of firms in Nigeria using the regression analysis method. The study as part of itsfindings observed thatthere is a significant positive relationship between the company income tax andthe dividend payout of the sampled firms in Nigeria. Consequently, the paper concludesthat a changein corporate income tax rate will significantly affect the dividend policies of the sampled firmsoperating in Nigeria.

  3. Corporate hedging under a resource rent tax regime

    International Nuclear Information System (INIS)

    Frestad, Dennis

    2010-01-01

    In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, where the corresponding special purpose tax bases are unaffected by any derivatives payments. Dual tax firms with hedging programs therefore face the risk of potentially large discrepancies between the tax bases for corporate income tax and special purpose tax. I investigate how this tax base asymmetry influences the extent of hedging of value-maximizing firms facing hedgeable as well as unhedgeable risk. Dual tax firms facing deadweight costs in low-profit events generally demand less hedging than ordinary firms, but otherwise respond similarly to characteristics of the underlying risk exposures. The special purpose tax does not influence firms' hedge portfolios in the absence of deadweight cost. (author)

  4. Communicative principles among corporate clients and regional branches of commercial banks

    OpenAIRE

    Asie TSINTSADZE; Lela ONIANI

    2014-01-01

    The aim of this article is to discuss the share of consumption taken by the corporate clients in the autonomous republic of Adjara. It is remarkable that the most of the share of banks’ total incomes are formed exactly on the base of accumulated resource accounts of corporate clients. So in order to attract corporate clients in the region, there is a great and strong competition among the banks. According to the above mentioned information, we are discussing several principles concerning to t...

  5. Seltsi muuseumist riigi keskmuuseumiks: ikka ajutiste lahendustega / Changes in the Estonian National Museum from 1909 to the present.

    Directory of Open Access Journals (Sweden)

    Krista Aru

    2011-01-01

    Full Text Available Changes in the Estonian National Museum from 1909 to the presentThe Estonian National Museum was founded in Tartu in 1909 as part of the national movement. With its activities and connections in society, the ENM helped create Estonian society, the nation’s collective memory and identity.The ENM has always been – despite the changing locations, names, and content – one of the symbols of national identity. But at the same time, ENM has never had its own building designed specially for the museum’s purposes.Since 1909 there have been several attempts to establish a home for the ENM. At first (1909–1923, Estonian society wanted to establish the museum in the center of Tartu. The museum was intended to become a key institution of the growing nation and establishing the nation’s identity.At last in 1923 the ENM secured the Raadi manor, outside the center of the city, in a beautiful park, near the lake with its boats and water attractions. In this manor the first permanent exhibition of mainly 19th century Estonian peasant life was compiled, and the ENM operated in the Raadi manor from 1923–1940 as the “Estonian’s own museum” The years of alternating occupations, World War II, and political terror damaged and destroyed the whole society. The Raadi manor was destroyed in the war too, and the ENM itself was divided into two parts – the State Ethnographic Museum and the State Literary Museum. The collections of the ENM were given to Tallinn and to many different places inside and outside Tartu. Then began “the period of temporary location” that continues today. The museum is located in several places in the city of Tartu.In 1988, the prior name of the State Ethnographic Museum – the Estonian National Museum – was reinstated. Since the 1990s there have been many attempts to secure a special building for the ENM. Now, at last, as a result of serious economic pressure, we are closer to this goal than ever. During the last five

  6. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries

    NARCIS (Netherlands)

    Bartelsman, E.J.; Beetsma, R.M.W.J.

    2003-01-01

    This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that a

  7. Vene kirjandus venestusaja eesti koolides. Russian Literature in the Estonian Schools of the Russification Era

    Directory of Open Access Journals (Sweden)

    Ülle Pärli

    2012-04-01

    Full Text Available This article aims to give an overview of literary instruction in schools of the russification era at the beginning of the 20th century in Estonia; this was likewise the curriculum of literary study offered to the generation of educated youth which included the Young Estonians. Based on official documents, archival materials, and memoirs, and through analyses of anthologies, literary histories, and teaching methods in use at the time, we attempt to reconstruct the outlines of literary reading and requirements for students in various types of schools. When, as a result of school reform, Russian became the language of instruction; lessons in Russian became central in the curriculum, alongside the word of God; selections from Russian literature were read in the original language. In the lower grades, teaching was by the so-called ”natural method”, intended to guarantee swift achievement of fluency in ”living Russian language”; this was later replaced by systematic textual analysis, which distinguished between belles lettres and other types of texts. However, the study of literature was always subordinated to the goals of language instruction. In institutions of secondary education, study of Russian literature was separate from language instruction. Indeed, Russian literature was the only literature systematically studied in high schools (though one must keep in mind that not all schools completely followed the official program. Private schools were especially noticeable for their greater freedom, though all of them had to take general curriculum directives into account. Reading of literary texts connected with other languages thus had to remain almost purely illustrative. In view of the above, in the upper grades of elementary school and high school, students obtained a thorough introduction to the Russian classics. According to the official school curriculum, Russian literary history ended with Nikolai Gogol. Attempts were made to ignore

  8. [Encapsulated voices : Estonian sound recordings from the German prisoner-of-war camps in 1916-1918] / Tõnu Tannberg

    Index Scriptorium Estoniae

    Tannberg, Tõnu, 1961-

    2013-01-01

    Arvustus: Encapsulated voices : Estonian sound recordings from the German prisoner-of-war camps in 1916-1918 (Das Baltikum in Geschichte und Gegenwart, 5). Hrsg. von Jaan Ross. Böhlau Verlag. Köln, Weimar und Wien 2012

  9. 26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

    Science.gov (United States)

    2010-04-01

    ... election to expense certain depreciable business expenses (section 179); medical, dental, etc., expenses... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1366-1... used in the trade or business and involuntary conversions), grouped by applicable holding periods, by...

  10. Canadian Income Tax Reporting Requirement PROTECTED

    International Development Research Centre (IDRC) Digital Library (Canada)

    test

    Pursuant to paragraph 221(1)(d) of the Income Tax Act, payments made by federal Crown corporations (IDRC) under applicable service contracts (including contracts involving a mix of goods and services and services provided abroad) must be reported on a T1204 Government Service Contract Payment slip. To enable ...

  11. Estonian Perceptions of Security: Not Only About Russia and the Refugees

    OpenAIRE

    Veebel Viljar; Ploom Illimar

    2016-01-01

    The current study focuses on the Estonian perceptions of security and on the defence situation both globally and locally. The dynamic results of the public opinion surveys on security risks conducted in Estonia over the last 10 years (2006-2016) will be presented. In addition, to understand whether some of the security risks could be over- or underestimated in Estonia, these results will be compared with the views expressed recently by the World Economic Forum, particularly the Global Risks R...

  12. Finding the Link between CSR Reporting and Corporate Financial Performance: Evidence on Czech and Estonian Listed Companies

    Directory of Open Access Journals (Sweden)

    Jiří Strouhal

    2015-09-01

    Full Text Available Despite the fact that obligations to publish reports on corporate social responsibility will come into force in the European Union from 2018, an increasing number of companies are starting to implement corporate social responsibility (CSR policy into their everyday business practices, and as a result the information of this activity is disclosed in CSR reports or within annual reports. As the disclosure of such information is currently voluntarily based, we believe that the growing popularity of CSR leads to a direct link between the sustainability of the company and its financial performance. The purpose of this paper is therefore to determine the linkage between CSR and financial performance within two countries in the CEE region – Czech and Estonia – using data from 2012 - 2013. We compare return on assets and normalized market value added of listed companies. Based on the results, we can state that the implementation of a standalone CSR report does not have any direct linkage with the financial performance of the tested companies.

  13. How to Improve the Supportive Role of Estonian Innovation System toward Launching New Products by High Technology Companies?

    Directory of Open Access Journals (Sweden)

    Liisi Sepp

    2013-01-01

    Full Text Available The purpose of the study is to evaluate how supportive is Estonian national innovation system toward the launching of new innovative products by high technology firms. The article intends to combine two broad areas of research – national innovation system approach and the different models of the new product launching. Based on the literature review and in-depth analysis of three case studies of Estonian high-tech company’s major barriers as well success factors of highly innovative product launches were identified. The barriers of the new product launching were linked with the systemic failures of the national innovation system. The most relevant failures of Estonian national innovation system inhibiting the new product development are capability and networking failures. The sources of innovation of high-technology firms are too narrow, linkages with domestic firms and higher education institutions as well with foreign firms are poorly developed. High-tech firms have also serious capacity problems due to the extremely weak support mechanism by national innovation system on the seed funding stage of product development and prototype building stage as well. Paper argues that resources needed for the innovation should not be looked too narrowly following linear innovation model approach. Instead interactive approach is needed, which combines capability building, network development, interactive learning with direct investments into fundamental research.

  14. Tõlkepärl eesti ilukirjanduse algusaegadest – esimene eestikeelne robinsonaad / A Translation Gem from the Beginnings of Estonian Literature - the First Robinsonade

    Directory of Open Access Journals (Sweden)

    Ave Mattheus

    2015-06-01

    Full Text Available Teesid: Artiklis uuritakse Eesti Kirjandusmuuseumis asuvat mahukat, ligi 800 lk tõlkekäsikirja „Norem Robinson“, mida võib pidada esimeseks eesti kirjanduse täiemahuliseks robinsonaadiks. Selle valmistas Pärnu koolmeister Heinrich Gottlieb Lorenzsonn saksa pedagoogi ja koolikirjaniku Joachim Heinrich Campe menukast noorsooromaanist „Robinson der Jüngere“ (1779–1780. Tõlge valmis 1822.–1823. aastal, kuid jõudis trükki alles 1842. aastal tugevasti kärbitud ja mugandatud kujul. Toetudes deskriptiivse tõlkeuurimuse analüüsikategooriatele, vaadeldakse artiklis, millised tegurid tõlkeprotsessi suunasid ja milline oli kultuuriruum, kuhu tõlge omal ajal paigutus. SU M M A R Y This article discusses a voluminous manuscript translation of almost 800 pages entitled Norem Robinson (Engl. Robinson the Younger, from the collections of the Estonian Literary Museum. This manuscript can be considered as the first complete Robinsonade in Estonian literature. Its author is a schoolteacher from Pärnu, Heinrich Gottlieb Lorenzsonn (1803–1847, who translated it from the youth novel Robinson der Jüngere(1779–1780, Engl. Robinson the Younger, a bestseller by the educator, writer and a major representative of German Enlightenment, Heinrich Joachim Campe. Lorenzsonn’s translation was completed in 1822–1823, but not printed until 1842 in a strongly adapted version titled Norema Robinsoni ello ja juhtumised ühhe tühja sare peäl (Engl. The Life and Adventures of Robinson the Younger on a deserted island. The print version of the Robinsonade lacks a pedagogical frame story, where the father tells children about the adventures of Robinson and takes the opportunity to discuss and imitate with children all the actions taken by Robinson the Younger. Due to this and other extirpated parts, the possible target audience was enlarged – besides children and youth, the text was now addressed to adults as well. In accordance with the

  15. Short outlines of books by Estonian authors : [annotations] / Rutt Hinrikus, Janika Kronberg

    Index Scriptorium Estoniae

    Hinrikus, Rutt, 1946-

    1998-01-01

    Laretei, Käbi. Eksiil; Toona, Elin. Lotukata; Park, Eeva. Naeru õpilane; Luik, Viivi. Inimese kapike; Laaman, Ilona. Vesi ahjus; Viiding, Juhan (Üdi, Jüri). Kogutud luuletused; Paju, Juhan. Katkenud romaan; Paju, Juhan. Hõõguv rist; Estonian short stories / toim. Kajar Pruul ja Darlene Reddaway; Traat, Mats. Kartaago kiirrong; Kauksi Ülle. Säng; Kross, Jaan. Paigallend; Puhvel, Madli. Symbol of dawn; Kaplinski, Jaan. Võimaluste võimalikkus; Kaplinski, Jaan. Usk on uskmatus

  16. Corporate hedging under a resource rent tax regime

    Energy Technology Data Exchange (ETDEWEB)

    Frestad, Dennis [Department of Economics and Business Administration, University of Agder, Serviceboks 422, 4604 Kristiansand (Norway)

    2010-03-15

    In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, where the corresponding special purpose tax bases are unaffected by any derivatives payments. Dual tax firms with hedging programs therefore face the risk of potentially large discrepancies between the tax bases for corporate income tax and special purpose tax. I investigate how this tax base asymmetry influences the extent of hedging of value-maximizing firms facing hedgeable as well as unhedgeable risk. Dual tax firms facing deadweight costs in low-profit events generally demand less hedging than ordinary firms, but otherwise respond similarly to characteristics of the underlying risk exposures. The special purpose tax does not influence firms' hedge portfolios in the absence of deadweight cost. (author)

  17. Corporate Social Responsibility: the Challenges and Constraints

    Directory of Open Access Journals (Sweden)

    Piasecki Ryszard

    2017-12-01

    Full Text Available This article discusses the chances and vulnerabilities of corporate social responsibility (CSR on two main levels: the small and medium sector at a local level; and big corporations at the macro and international levels. The modern understanding of the definition of CSR is also analyzed. This concept in the management sciences is often misunderstood because it is usually seen as one means in the struggle to achieve a better competitive position. On the other hand, for the development sciences CSR is an effective instrument of income redistribution and as an addition to state support for the underprivileged social groups.

  18. The Costliest Tax of all: Raising Revenue through Corporate Tax Hikes can be Counter-Productive for the Provinces

    Directory of Open Access Journals (Sweden)

    Ergete Ferede

    2016-03-01

    Full Text Available Raising taxes can come at a serious cost. Not just to the taxpayer, of course, but to the economy. Every tax hike naturally leads people or companies to reallocate resources in ways that are less productive, resulting in a loss of income-generating opportunities. At a certain point, raising taxes becomes manifestly counterproductive, with the revenue lost due to the negative economic effects outweighing any tax gains. In cases like that, a government would actually raise more money by lowering taxes, broadening the tax base, than it does by increasing taxes. In fact, an analysis of the tax-base elasticities of the provinces, using data from 1972 to 2010, reveals that this very phenomenon is what occurred in Saskatchewan, which raised corporate taxes to a point where it began to backfire, sabotaging the government’s goal of raising more revenue. It also occurred in New Brunswick, Newfoundland and Labrador, P.E.I., and Nova Scotia. In all these provinces, tax increases on corporate earnings actually ended up yielding less for the provinces than the provincial governments would have collected had they instead lowered corporate income taxes. In five other provinces, governments undermined their own provincial economies over the same period, raising corporate taxes when they would have been better off actually cutting the corporate income tax, and making up the difference with a revenue-neutral sales tax. Alberta, Ontario, British Columbia, Manitoba and Quebec all paid dearly for the decision to hit corporations with higher taxes, by sacrificing what could have been significant welfare gains had they sought to raise the same amount of revenue through higher sales taxes (or in the case of Alberta, a new sales tax. Quebec, at least, has lower tax-base elasticity than the others, however, possibly due to its unique cultural and linguistic characteristics, which may make it somewhat less likely for people and investors to leave the province. The

  19. Does Dividend Tax Impede Competition for Corporate Charters?

    DEFF Research Database (Denmark)

    Lai, Tat-kei; Ng, Travis

    High dividend income tax in the U.S. can impede state competition in the market for corporate charters. We offer a model to formalize the mechanism through which dividend tax lowers the incentives for a state legislator to refrain from enacting takeover regulations. We test a key driver within...... the model, that dividend tax exacerbates agency conflicts between management and shareholders, making takeover regulations less consequential to the corporations that have their shareholders subject to the tax. The implication, that under a dividend tax cut, firms governed by fewer anti-takeover provisions...

  20. The Estonian diaspora in South-West Russia in the 1920—30s: migration results

    Directory of Open Access Journals (Sweden)

    Stupin Yuri

    2010-11-01

    Full Text Available This article analyses the spatial features of the settling of Russian Estonians in the Northwest region at the “zenith” of diaspora on the basis of 1920, 1926, and 1939 censuses. The author identifies the principal settling areas and points out the geographical preconditions for the rapid decline of the diaspora.

  1. Implications of new accounting rules for income taxes.

    Science.gov (United States)

    Reinstein, A; Carmichael, B J; Spaulding, A D

    1994-02-01

    The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

  2. China's Structural Adjustment from the Income Distribution Perspective

    Institute of Scientific and Technical Information of China (English)

    Bai Chong-En

    2012-01-01

    This paper analyzes whether China's investment and savings rates are too high by considering the rate of turn to investment and other factors.It also investigates the reasons for the rapid increase in the savings rate by using various sources of data and analytical tools.In particular,much attention is paid to the distribution of income among households,corporations,and the government,and to the labor income share.Policy proposals for structural adjustment are discussed based on the finding of the investigation.

  3. Appraisal of corporate governance in a lower middle income country: The case of Ghana

    Directory of Open Access Journals (Sweden)

    Seth Oppong

    2017-11-01

    Full Text Available Accountability is instrumental for ensuring that a trusting relationship exists between shareholders and management of corporations in order that there will be enhanced investor confidence. Towards this end, corporate governance measures are instituted to make the executives or management of business organizations accountable for their stewardships of the organizational resources or shareholders’ investments. It is against that backdrop that the Securities and Exchange Commission in Ghana has also developed a code on best practices on corporate governance. However, the extent to which the provisions in the code are consistent with the theoretical and empirical literature is unknown. This paper, therefore, sought to explore whether or not gaps exist between the corporate governance policy and practices in Ghana and extant literature. This paper achieves this by examining characteristics of the board as they exist in Ghana in relations to the literature. The characteristics examined in this paper include responsibilities, optimal size, independence, board composition, and audit and compensation committees of boards. Recommendations are made based on the literature to address gaps that exist.

  4. Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Naval Sea Cadet Corps for 1998 and 1997

    National Research Council Canada - National Science Library

    2000-01-01

    ... to: present the corporation's assets and liabilities and reasonable detail on the corporation's income and expenses in annual financial statements, obtain an annual financial audit by an independent...

  5. Exploring Constructivist Social Learning Practices in Aiding Russian-Speaking Teachers to Learn Estonian: An Action Research Approach

    Science.gov (United States)

    Kiilo, Tatjana; Kutsar, Dagmar

    2012-01-01

    Based on appreciative inquiry and threshold concepts from an intercultural learning perspective, the article makes insights into the constructivist social learning practice of Estonian language learning amongst Russian-speaking teachers in Estonia. The application of educational action research methodology, more specifically that of Bridget…

  6. Considering the health care entity C corporation conversion to tax pass-through entity status.

    Science.gov (United States)

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

  7. 24 CFR 81.18 - Affordability-Income level definitions-family size not known (actual or prospective tenants).

    Science.gov (United States)

    2010-04-01

    ... definitions-family size not known (actual or prospective tenants). 81.18 Section 81.18 Housing and Urban... CORPORATION (FREDDIE MAC) Housing Goals § 81.18 Affordability—Income level definitions—family size not known... moderate-income families where family size is not known to the GSE, income will be adjusted using unit size...

  8. Northwest Territories Power Corporation annual report 1999/2000

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-05-01

    The Northwest Territories Power Corp. is a crown corporation with the responsibility to generate, transform, transmit, distribute, deliver, sell and supply electrical and heat energy throughout the Northwest Territories on a safe, economic and reliable basis. The Corporation distributes electricity directly to the consumer in most of the 52 communities it serves. It also supplies electricity on a wholesale basis to two distributing utilities which retail electricity to customers in Yellowknife and Hay River, Northwest Territories. The Corporation consists of 48 separate power systems and serves a population of 67,000 with a total load of about 90 megawatts. This report presented highlights of the 1999 safety program which included vehicle safety, safe oil transfer and contractor safety. In addition, the report highlighted the restoring of power to Sanikiluaq after the plant was destroyed by fire. Emergency measures were put into effect and power was restored in record time. In 2000, the Corporation received approval for the renewal of three Snare hydro dam licenses. In addition, new plant construction in Clyde River and Paulatuk began in the summer of 1999. The $5 million program to replace the existing cable splices on the 140 km Snare transmission line was also completed. This report also included the company's balance sheets which presented the financial position of the Corporation and the results of its operations and the changes in cash flow for the year. The net income for 1999/2000 would have been $12.1 million, the highest net income in the Corporation's history, if not for the spending of $0.4 million on its Y2K plan, and an allowance of $1 million restructuring costs to allow the Nunavut Territory to operate and manage their own electrical utility. The net earnings therefore, after considering these one-time expenditures for 1999/2000, were $10.7 million, a decrease of $0.8 million from the 1998/1999. tabs., figs.

  9. 26 CFR 1.312-1 - Adjustment to earnings and profits reflecting distributions by corporations.

    Science.gov (United States)

    2010-04-01

    ... profits of the issuing corporation upon a disposition of section 306 stock unless such disposition is a... distribution of property by a corporation with respect to its stock, its earnings, and profits (to the extent... distribution of stock or rights to acquire stock a portion of which is includible in income by reason of...

  10. Non-market value of Estonian seminatural grasslands: a contingent valuation study. Eesti poolloodusliku rohumaa turuväline väärtus: tingliku hindamise uuring

    Directory of Open Access Journals (Sweden)

    Helli Lepasaar

    2015-12-01

    Full Text Available Seminatural grasslands i.e. the floodplain meadows, seashore meadows, wooded meadows, dry meadows, wooded pastures are the very traditional part of Estonian landscapes, which play an important role in the appearance of the landscape in general and also serve as an important habitat for many plant and animal species. In order to preserve the seminatural grasslands continuous annual mowing and/or pasturing is needed. This activity is not economically profitable and needs subsidizing. The authors of the work raise a hypothesis that the Estonian seminatural grasslands could be viewed as a valuable non-market environmental good for which a significant public demand exists. In order to find out the non-market value of the seminatural grasslands a contingent valuation study was carried out among the Estonian working-age population (size of the sample 1061 individuals. The average individual willingness to pay was 11.3 euros. During the study, the authors constructed the total demand function and discovered that the total annual demand for seminatural grasslands was 17.9 million euros.

  11. 26 CFR 1.409(p)-1 - Prohibited allocation of securities in an S corporation.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc... purpose of the ownership structure of an S corporation constitutes an avoidance or evasion of section 409..., as well as for purposes of section 4979A, which imposes an excise tax on certain events. (i) Deemed...

  12. 46 CFR 391.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death...

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Certain corporate reorganizations and changes in..., DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers...

  13. 78 FR 22923 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Amended...

    Science.gov (United States)

    2013-04-17

    ..., Senior Associate Counsel and Corporate Secretary, FICC, to Joseph P. Kamnik, Assistant Director, Division... regarding the structure and operations of FICC have been largely derived from information contained in FICC... thereafter.\\8\\ On October 16, 1987, the Government Securities Clearing Corporation (``GSCC''), filed with the...

  14. Income generation strategy in the overall hierarchy of business strategy

    Directory of Open Access Journals (Sweden)

    S.V. Shastun

    2015-03-01

    Full Text Available To comply with claims of a modern economy significantly increases the role of strategic revenue management in enterprises, and in the first place, strategic management of income generation. The concept of an income generation strategy is not disclosed in the scientific literature, in this connection in article describes and analyzes the main concepts which are similar in content to the category of income generation strategy of enterprises (strategy analysis of income, revenue strategy, development strategy of income. Defines the role and importance of income generation strategy in modern management practices and presented the author's definition of income generation strategy. In article considered income generation strategy a compared to financial strategy of the enterprise and proved the difference between them. Show the position of income generation strategy in the hierarchy of strategies of enterprises and spheres of influence at all levels of the company. Income generation strategy described as interlevel, components of which are elements of all the functional and resource strategies and established a direct and feedback between the income generation strategy and corporate, competitive, functional and resource strategy.

  15. The 2011 Estonian High School Language Reform in the Context of Critical Language Policy and Planning

    Science.gov (United States)

    Skerrett, Delaney Michael

    2014-01-01

    This paper seeks to situate Estonian language use and policy within the emerging field of critical language policy and planning (CLPP) by investigating the discourses that frame linguistic behaviour. This done by way of an analysis of a series of interviews carried out with key actors in language policy in Estonia. The discourses framing language…

  16. The Challenges Organic Food Processors Meet at Small Emerging Market – Estonian Case

    OpenAIRE

    Sarapuu, Kerttu; Pehme, Sirli; Peetsmann, Elen; Matt, Darja

    2014-01-01

    Organic farming and demand for organic products is continually a growing trend all over the world (Willer et al., 2013). In Estonia the share of organic land is 15% of all agricultural land and the number of organic farmers is also growing (Vetemaa, Mikk 2013). Estonian organic food market is still in forming stage being affected by local organic farming development, marketing situation, economic situation and consumer attitudes. Organic processing has clearly not kept up with organic farming...

  17. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Science.gov (United States)

    2010-04-01

    ... only class of stock of M Corporation which in turn owns 100 percent of the only class of stock of N... controlled foreign corporations throughout the period here involved. (b) During 1963, N Corporation invests... for 1963 under section 951(a)(1)(B) by reason of his indirect ownership of the stock of N Corporation...

  18. Mental health and alcohol problems among Estonian cleanup workers 24 years after the Chernobyl accident.

    Science.gov (United States)

    Laidra, Kaia; Rahu, Kaja; Tekkel, Mare; Aluoja, Anu; Leinsalu, Mall

    2015-11-01

    To study the long-term mental health consequences of the 1986 Chernobyl nuclear accident among cleanup workers from Estonia. In 2010, 614 Estonian Chernobyl cleanup workers and 706 geographically and age-matched population-based controls completed a mail survey that included self-rated health, the Posttraumatic Stress Disorder Checklist (PCL), alcohol symptoms (AUDIT), and scales measuring depressive, anxiety, agoraphobia, fatigue, insomnia, and somatization symptoms. Respondents were dichotomized into high (top quartile) and low symptom groups on each measure. Logistic regression analysis detected significant differences between cleanup workers and controls on all measures even after adjustment for ethnicity, education, marital status, and employment status. The strongest difference was found for somatization, with cleanup workers being three times more likely than controls to score in the top quartile (OR = 3.28, 95% CI 2.39-4.52), whereas for alcohol problems the difference was half as large (OR = 1.52, 95% CI 1.16-1.99). Among cleanup workers, arrival at Chernobyl in 1986 (vs. later) was associated with sleep problems, somatization, and symptoms of agoraphobia. The toll of cleanup work was evident 24 years after the Chernobyl accident among Estonian cleanup workers indicating the need for focused mental health interventions.

  19. Proficiency Assessment of Male Volleyball Teams of the 13-15-Year Age Group at Estonian Championships

    Science.gov (United States)

    Stamm, Meelis; Stamm, Raini; Koskel, Sade

    2008-01-01

    Study aim: Assessment of feasibility of using own computer software "Game" at competitions. Material and methods: The data were collected during Estonian championships in 2006 for male volleyball teams of the 13-15-years age group (n = 8). In all games, the performance of both teams was recorded in parallel with two computers. A total of…

  20. On using an efficiency matrix in analysing profit per employee (on the basis of the Estonian SME software sector 

    Directory of Open Access Journals (Sweden)

    Paavo Siimann

    2015-11-01

    Full Text Available Service companies earn their profit mainly due to their employees’ intellectual skills, therefore, increasing profit per employee is one opportunity to increase profit and thereby also the company’s market value. In this article the number of employees, the value of owners’ equity and loan capital, operating expenses, net sales and profit before income tax have been used to analyse the change in profit per employee of the Estonian software small and medium-sized enterprise (SME sector in total, and for small and medium-sized companies separately in the years 2009–2013. Furthermore, this article demonstrates that the efficiency matrix methodology and its developments that were refined in Estonia and Russia from the 1960s to the 1990s can be deployed nowadays as well. Of all the components, profit margin and owners’ equity per employee showed the most rapid growth during the analysed period. Profit per employee was higher in the small enterprises segment and lowest among medium-sized enterprises, where owners’ equity per employee, net sales to operating expenses, and profit margin were lower than in small enterprises over the whole period analysed.

  1. Parenting in low-income families from the perspective of social work

    Directory of Open Access Journals (Sweden)

    Banovcinova A.

    2018-01-01

    The goal of the study was to find how poverty affects parenting. For the data collection was used questionnaire Alabama Parenting Questionnaire (APQ, which measures parenthood through five dimensions (1 positive involvement with children, (2 Supervision and monitoring, (3 use of positive discipline techniques, (4 consistency in Theus of discipline chniques, (5 use of corporal punishment. The sample was divided into two groups, with the first group consisted of 188 parents living in poverty The reference group consisted of parents living in households with income standard (N−188.Analysis of the results showed differences between parents living in poverty and between parents with a standard rate of income especially in monitoring and supervision, and also in the use of positive disciplinary techniques. On the contrary, there were no significant differences in cooperation between the parents or the use of corporal punishment. Based on the results it is clear that poverty is one of the factors affecting parenting. Therefore, social worker who works with low-income families should focus attention on this area of family functioning.

  2. Improving Income Positions of Primary Producers in International Marketing Channels: The Lake Victoria-EU Nile Perch Case

    NARCIS (Netherlands)

    Kambewa, E.; Ingenbleek, P.T.M.; Tilburg, van A.

    2008-01-01

    Although fair distribution of incomes within marketing channels and systems receives increasing attention in companies¿ corporate social responsibility policies, the marketing literature offers few insights that may be helpful to initiate projects that improve incomes of primary producers in

  3. Review Of The Revenue Recognition In Accordance With Statement Of Financial Accounting Standard PSAK No.23 2010 At Damri Corporation

    Directory of Open Access Journals (Sweden)

    Debbie Christine

    2015-08-01

    Full Text Available ABSTRACT One of the components of financial statements that are considered useful to look at the condition of the company namely the income statement. One component of the income statement are income the main problems in accounting revenue is determining when revenue recognition. Activities of the company will be deemed ineffective and inefficient when revenue recognition is not done properly. Therefore the recognition of revenue have been set in PSAK No.232010. According to PSAK 232010 revenue is the gross inflow of economic benefits arising from the normal activities of an entity during a period when those inflows result in increases in equity that is not derived from the contribution of investors. The main income earned Damri Corporation is selling the economic city bus bus with air conditioner and Trans Metro Bandung to society or passengers. Damri Corporation is a State-Owned Enterprises SOEs engaged in the provision of transport services one of them a city bus. Final assignment method used is descriptive method descriptive observational methods that analyze about the condition of the company. Damri Corp. apply accrual basis as for recognizing revenue. Application of revenue recognition is done by Damri Corporation in accordance with PSAK No. 232010 in which revenue is recognized on the basis of PSAK No. 232010. The possibility that the economic benefits associated with the transaction will be obtained by the entity and the amount of revenue can be measured reliably. Revenue Recognition In accordance with PSAK No.232010 at Damri Corporation can be concluded that the basic recording of revenue recognition is used Damri Corporation accrual basis accrual basis of revenue recognition is where the income from the sale of goods or services is recognized in the period of the transaction although cash has not been received by the company the transaction has been recorded and recognized as revenue.

  4. Where Do Dead Books Go? The Problem of the Soviet Canon Today, on the Example of Johannes Becher's Work in Estonian

    Directory of Open Access Journals (Sweden)

    Katre Talviste

    2013-06-01

    Full Text Available The article describes the conception and editing process of an anthology of Johannes Becher’s poems (Unistades täiusest, 1962 in Estonian, and discusses its status in the Soviet and contemporary literary canon. The work on the Becher anthology was led by an already outstanding literary scholar Nigol Andresen and a young poet and translator Ain Kaalep, who later became one of the most prolific and wellknown poetry translators in Estonia. An important part was also played by another poet-translator, August Sang, who already had achieved such a standing in the Estonian literary field. Several other translators contributed to the anthology, making it a common project for intellectuals otherwise very differently positioned vis-à-vis the Soviet political authorities and cultural agendas. Becher’s work was strongly promoted by these instances, but his poetry was also read with genuine enthusiasm by the main contributors to the anthology (whose own poetry has certain parallels to some aspects of Becher’s, as well as the general public, at that time. After the fall of the Soviet regime it has been forgotten, mostly for the same contextual reasons that once granted its success. The case of his poetry in Estonian explores the question of this new invisibility of now politically irrelevant, but still voluminous and aesthetically intriguing literary works in the post-Soviet canon.

  5. Effects of the Formula for Common Consolidated Corporate Tax Base Apportionment

    Directory of Open Access Journals (Sweden)

    Gheorghe MATEI

    2010-10-01

    Full Text Available For solving the existing difficulties in corporate income taxation, the European Commission proposed the introduction of measures for coordination, solution contested by some Member States but supported by most professionals and many organizations representing the interests of European employers. Disputes in connection with the introduction of the “Common Consolidated Corporate Tax Base” system are determined by the uncertainty regarding its effects. In this context, we intend to present and analyze some effects of applying the EU formula apportionment.

  6. With or without articles? A comparison of article-like determiners in Estonian and Finnish

    Directory of Open Access Journals (Sweden)

    Helen Hint

    2017-10-01

    Full Text Available In this paper, we compare the use and functions of definite and indefinite article-like determiners in Estonian and Finnish. Our main aim is to explore whether the factors that explain the choice of particular determiner forms are similar in Estonian and Finnish. We use a picture-sequence based elicitation experiment to collect spoken narratives from adult native speakers of Estonian and Finnish, and apply non-parametric tree and forest models to analyze the data. Our findings indicate that number of mention and animacy are important predictor variables in both languages, but their exact effect is divergent. We also find that in Finnish, case of the determiner NP proves to be an important factor, while in Estonian, syntactic role of the NP explains some aspects of determiner form choice. Nevertheless, the overall usage frequency of determiners is modest in the Estonian and Finnish data, and the process of grammaticalizing articles is only in initial stages in both languages. *** Artikliga, artiklita? Eesti ja soome keele artiklilaadsete määratlejate võrdlus Siinses uurimuses analüüsime võrdlevalt artiklilaadseid definiitseid ja indefiniitseid määratlejaid eesti ja soome keeles. Eelkõige kõrvutame eesti keele definiitset määratlejat see ja soome keele definiitseid määratlejaid se ja tämä ning eesti ja soome indefiniitset määratlejat üks/yks(i. Samuti vaatleme eesti keele possessiivpronoomeni oma ning soome 3sg possessiivsufiksi (-nsa/-nsä, -Vn referentsiaalseid omadusi. Uurimuse põhieesmärgiks on selgitada, millised on peamised määratlejate kasutust mõjutavad keelelised faktorid eesti ja soome keeles ning kas need faktorid on keeliti sarnased või erinevad. Ühtlasi otsime vastust küsimusele, kas eesti ja soome keeles on põhjust rääkida määratlejate grammatisatsioonist artikliteks. Uuritav keelematerjal pärineb pildiseeria põhjal kogutud suulistest narratiividest. Uurimuses osales 20 eesti ja 20 soome keele

  7. BUSINESS GLOBALIZATION: TRANSNATIONAL CORPORATIONS AND GLOBAL COMPETITION

    Directory of Open Access Journals (Sweden)

    DIMA Stela

    2013-06-01

    Full Text Available The purpose of this paper is to introduce business globalization and the main globalization factors which, under the current stage, are transnational corporations. Globalization is the result of the pressure put by companies which, in turn, are under the close “magnifier” of all the involved factors (the so-called “stakeholders”. The market and the determining forces are not influenced by a political attitude nowadays marking globalization, but rather the political decisions have followed the course of economic evolutions, a trend that has always been provided by multinational corporations. In order to successfully follow up their activity, companies initiate new businesses, selling or deleting from their portfolio businesses or divisions with a decreasing tendency. Also, companies give up old rules and structures adopting new decision-making processes, control systems and mental patterns. Corporations must learn to become dynamic just like the market, if they wish to maintain, on the long run, a superior rate of income.

  8. Corporate Branding and Corporate Reputation

    DEFF Research Database (Denmark)

    Karmark, Esben

    2013-01-01

    Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through o...... for corporate brands and corporate communication.......Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through...... organizational culture and identity, and how, although characterized by parallel developments, new ideas and models from a “third” wave of corporate branding challenge prevailing assumptions of corporate reputation particularly in terms of the assumptions that reputations emerge from authentic and transparent...

  9. Disciplining children: characteristics associated with the use of corporal punishment.

    Science.gov (United States)

    Dietz, T L

    2000-12-01

    To evaluate the Social Situational Model of Family Violence through an examination of characteristics associated with the use of ordinary and severe corporal punishment as measured by the Parents-Child Conflict Tactics Scales. Logistic Regression used to examine the validity of the model using data from a national sample conducted by the Gallup Organizations. Those with fewer resources (lower income, lower educational attainment) were more likely to be use severe corporal punishment. In addition, those who had been more likely to be socialized into the use of violence were also more likely to use severe corporal punishment. The social situational model of family violence was supported suggesting that increased efforts be made to give these parents the resources they need to implement alternative discipline strategies.

  10. Noor-Eesti enesekoloniseerimisprojekt. Teine osa Olulised kirjandusmõtteviisid . The Self-Colonization Project of Young Estonia. Part II. Modes of Literary Thinking and Relations with Colonialism in Estonian Literature of the beginning of the 20th century

    Directory of Open Access Journals (Sweden)

    Tiit Hennoste

    2012-04-01

    Full Text Available The topic of this article is the literary discourse of Young Estonia; its relations with other important Estonian literary discourses from the beginning of the 20th century, and its relations with colonial cultural discourse. First, I give an overview of the basic positions of the Young Estonians’ literary discourse, the main shapers of which were Friedebert Tuglas, Gustav Suits, later on Johannes Semper as well. Next, I present the basic principles of three Estonian literary discourses from the beginning of the 20th century, which were also important to the Young Estonians: nationalist-naturalistic (close-to-life; socialist/ class-based, and 20th century modernist. The Young Estonians began as nationalists and/or socialists. During the formation of Young Estonia’s discourse at the end of the first and beginning of the second decade of the 20th century, 20th century modernism began, which the Young Estonians regarded first and foremost with irony. The Young Estonians’ literary discourse is a mixture of aestheticism, decadence, symbolism, romanticism, and classicism. The point of departure for the Young Estonian approach to literature was eurocentrism. They took a superior and negative view of existing Estonian literature, which they regarded as having fallen drastically behind Europe. Since it was unable to build on its own foundation, it had to borrow from Europe. The discourse’s understandings of cultural values – theory, reading, knowledge, ready-made culture, derive from the centrality of the dynamic of borrowing. New culture could be created freely, without the support of previous local tradition; it was to be an elite culture, while the writer remained an individualist. Literature was to follow the principle of art for art’s sake; aesthetics and the form of the work of art were basic criteria. The formal ideals of the work of art were classicist: unity, integrity (wholeness, harmony, order, logic, etc. Thirdly, I outline the

  11. 26 CFR 1.897-5T - Corporate distributions (temporary).

    Science.gov (United States)

    2010-04-01

    ... also subject to the tax avoidance rules of § 1.897-6T(c). (b) Distributions by domestic corporations—(1... TAX (CONTINUED) INCOME TAXES Miscellaneous Provisions § 1.897-5T Corporate distributions (temporary...) Any U.S. tax paid by or on behalf of the distributee with respect to the distribution. (2...

  12. Radon in Estonian dwellings - Results from a National Radon Survey

    Energy Technology Data Exchange (ETDEWEB)

    Pahapill, Lia; Rulkov, Anne; Rajamaee, Raivo [Estonian Radiation Protection Centre (Kiirguskeskus), Tallinn (Spain); Aakerblom, Gustav [Swedish Radiation Protection Authority, Stockholm (Sweden)

    2003-10-01

    A countrywide survey of radon concentrations in Estonian dwellings was carried out during the period 1998-2001. The survey formed a part of the cooperation program on radiation protection between the Estonian Radiation Protection (Kiirguskeskus) Centre and the Swedish Radiation Protection Authority (SSI). The survey included measurements in a number of dwellings representative for Estonia in detached houses and multifamily buildings (only dwellings on the bottom floor were included in the survey). Altogether, radon concentrations were measured in 515 dwellings, a number large enough to be statistically significant. All measurements were made with alphatrack film detectors of the same type that SSI uses in Sweden. The measurements were made during a 2-3 month period during the winter half-year. Two detectors were used in each dwelling. In Estonia there are 0.17 million dwellings in detached houses and 0.45 million in multi apartment buildings. Of the 1.26 million inhabitants in Estonia. 0.36 million live in detached houses and 0.90 million in multi apartment buildings. Most of the latter were built during the Soviet occupation. Of the dwellings in multifamily buildings 30 % are assumed to be situated on the first floor. The mean radon concentration in dwellings in detached hoses, according to the survey results, is 103 Bq/m{sup 3}, in dwellings on the bottom floor in multi apartment buildings it is 78 Bq/m{sup 3}. In 1% of the dwellings the radon concentration exceeded 400 Bq/m{sup 3}. The highest radon concentration found in the study was 1040 Bq/m{sup 3}. Based on the assumption that the average radon concentration in the dwellings in multi-apartment buildings that are not situated on the bottom floor is 30 Bq/m{sup 3}, and that these dwellings constitute 70% of all dwellings in multi apartment buildings, the mean radon concentration in dwellings in multi apartment buildings is calculated to be 44 Bq/m{sup 3}. The mean value for all Estonia dwellings is calculated

  13. Radon in Estonian dwellings - Results from a National Radon Survey

    International Nuclear Information System (INIS)

    Pahapill, Lia; Rulkov, Anne; Rajamaee, Raivo; Aakerblom, Gustav

    2003-10-01

    A countrywide survey of radon concentrations in Estonian dwellings was carried out during the period 1998-2001. The survey formed a part of the cooperation program on radiation protection between the Estonian Radiation Protection (Kiirguskeskus) Centre and the Swedish Radiation Protection Authority (SSI). The survey included measurements in a number of dwellings representative for Estonia in detached houses and multifamily buildings (only dwellings on the bottom floor were included in the survey). Altogether, radon concentrations were measured in 515 dwellings, a number large enough to be statistically significant. All measurements were made with alphatrack film detectors of the same type that SSI uses in Sweden. The measurements were made during a 2-3 month period during the winter half-year. Two detectors were used in each dwelling. In Estonia there are 0.17 million dwellings in detached houses and 0.45 million in multi apartment buildings. Of the 1.26 million inhabitants in Estonia. 0.36 million live in detached houses and 0.90 million in multi apartment buildings. Most of the latter were built during the Soviet occupation. Of the dwellings in multifamily buildings 30 % are assumed to be situated on the first floor. The mean radon concentration in dwellings in detached hoses, according to the survey results, is 103 Bq/m 3 , in dwellings on the bottom floor in multi apartment buildings it is 78 Bq/m 3 . In 1% of the dwellings the radon concentration exceeded 400 Bq/m 3 . The highest radon concentration found in the study was 1040 Bq/m 3 . Based on the assumption that the average radon concentration in the dwellings in multi-apartment buildings that are not situated on the bottom floor is 30 Bq/m 3 , and that these dwellings constitute 70% of all dwellings in multi apartment buildings, the mean radon concentration in dwellings in multi apartment buildings is calculated to be 44 Bq/m 3 . The mean value for all Estonia dwellings is calculated to be 60 Bq/m 3 . Using

  14. Two Careers, One Employer: Couples Working for the Same Corporation.

    Science.gov (United States)

    Moen, Phyllis; Sweet, Stephen

    2002-01-01

    Among 877 individuals in dual-career families, 250 worked for the same corporation as their spouses. Being part of a coworking couple positively predicted men's prestige, tenure, and work commitment (especially younger men without children). For women, coworking corresponded with increased income and more work-family spillover (especially younger…

  15. The Dynamics of the Economic-Financial Performance of the Corporate System of National Economy

    Directory of Open Access Journals (Sweden)

    Riabokin Taras V.

    2017-02-01

    Full Text Available The article is aimed at analyzing the dynamics of the economic-financial performance of the national corporate system, identifying trends in its development. An allocation of the corporate system as a structured object and its research will contribute to understanding of the dynamic properties of the corporate system itself, its actors, and the economy as a whole. An analysis of the dynamics of the economic-financial performance of the corporate system of national economy has been carried out. The national accounts of Ukraine for 2008-2015, in particular, in the sectors of both non-financial and financial corporations as the major subsystems of the corporate system, have been analyzed. Trends as to releasing goods and services, intermediate consumption, gross value added, and net value added, incomes, savings, net lending (+, and net borrowing (-, have been highlighted. Future researches should address a deeper analysis of the performance indicators of individual corporations, the corporate structures, constituting a part of the core corporate system, including the financial core, as well as efficiency of the State administration of national economy

  16. Changes in the taxation of personal and corporate income in developed countries

    Directory of Open Access Journals (Sweden)

    Leoš Vítek

    2012-01-01

    Full Text Available Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010. In the first part of the paper, we summarise changes in the businesses environment in developed countries. In its second part, the paper discuses changes of the personal and corporate taxation in developed countries, their structure and impacts of the economic crisis on the tax revenues and tax structures. The last part analyses and discusses changes in the tax policy in the field of business and labour taxation. Our results show that the business taxation, compared to the personal taxation, depends stronger on the economic cycle. Although the structure of tax revenues in the developed countries has not changed significantly over the past ten years, decreasing of the personal and corporate tax rates has stopped.

  17. Ärkamisaeg, Noor-Eesti ja miski nende vahel. Eesti kirjandusloo küsimusi Juhan Kunderi näitel / National Awakening , Young Estonia and Something In Between. Problems of Estonian Literary History in the Example of Juhan Kunder

    Directory of Open Access Journals (Sweden)

    Pille-Riin Larm

    2013-12-01

    Full Text Available According to the long-standing periodisation of Estonian literary history, the Estonian National Awakening that started in the mid-19th century was followed by a period of lesser creativity and originality, which ended only with the breakthrough of the modernist Young Estonia group in 1905. In the canon of Estonian literature, Juhan Kunder (1852–1888, today known primarily for his fairy tales, one play and lyrics of one song, is placed in this intermediate period. This article first introduces the significance of Kunder in his time. He was a popular writer and a wellknown pedagogue, and a younger contemporary of the great figures of the National Awakening. As a critic, magazine editor and literary historian, his most important contribution to literary history was in the development of literary thought. It seems that several precedents that have been attributed to the Young Estonia group, e.g., valuing originality, writing well-argued criticism, etc., actually originated from an earlier period. Based on these observations, the author of this article believes that the current structure of Estonian literary history is not adequately justified, and she points out a semantic shift in the terms in use. It is true that Kunder was largely an epigone of his predecessors, but in the positive sense of the term, meaning that he continued their mission. Similarly, Kunder’s predecessor, the ‘first Young Estonian’ Kreutzwald, and a representative of his 20th-century successors, Friedebert Tuglas, were also epigones. During the period of Russification that started during his era, Kunder’s attitudes could be considered progressive. Kunder was also a 19th-century contemporary of the Young Estonia group and a true Young Estonian in the original sense of the term which emerged in this period: a Young Estonian introduced new initiatives and was a leader of the national movement. Epigonism and membership in Young Estonia can be seen as the keys to cultural

  18. Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe

    NARCIS (Netherlands)

    Da Rin, M.; Di Giacomo, M.; Sembenelli, A.

    2010-01-01

    Can tax policy foster the creation of new companies? To answer this question, we assemble a novel country-industry level panel database with data on entry (by incorporation) for 17 European countries between 1997 and 2004. Our analysis is based on recent models of how corporate taxation affects

  19. Entrepreneurship, firm entry, and the taxation of corporate income : Evidence from Europe

    NARCIS (Netherlands)

    Da Rin, M.; Di Giacomo, M.; Sembenelli, A.

    2011-01-01

    Can tax policy foster the creation of new companies? To answer this question, we assemble a novel country-industry level panel database with data on entry (by incorporation) for 17 European countries between 1997 and 2004. Our analysis is based on recent models of how corporate taxation affects

  20. IMPLEMENTASI ISLAMIC CORPORATE GOVERNANCE DAN IMPLIKASINYA TERHADAP KINERJA BANK SYARIAH

    Directory of Open Access Journals (Sweden)

    Asrori -

    2014-12-01

    as a sample. Analysis of data to test the hypothesis used linear regression. The result of the study stated that implementation of Islamic corporate governance duties and responsibilities of the Shari’ah Supervisory Board (SSB  positive effect on the performance of Islamic banks as measured by financial ratios shari’ah conformity   of profit sharing financing and charity (zakah, but not positive effect if it is measured using the ratio of Islamic income. Implementation of Islamic corporate governance shariah compliance positively influence the performance of Islamic banks as measured by shari’ah conformity  financial ratios of profit sharing financing,  Islamic income and charity (zakah. While the implementation of Islamic corporate governance duties and responsibilities of SSB and shariah compliance not positive effect on the performance of Islamic banks as measured by profitability financial ratios of return on invesment, return on equity and profit margin.

  1. Perbandingan Profitabilitas Sebelum dan Sesudah Penerapan Program Corporate Social Responsibilities (Studi Kasus pada PT. Pelabuhan Indonesia I Medan

    OpenAIRE

    Ummi, Nurfadillah

    2010-01-01

    The objective of this research is to get empirical evidence whether or not have differences in Profitability in PT. Pelabuhan Indonesia I Medan that is before and after Corporate Social Responsibilities (CSR) applied. The kind of this research is comparative research. The data which is use to measure financial reporting, especially for Balance Sheet and Income Statement, is five years before applied Corporate Social Responsibilities (1998-2002) and five years after applied Corporate Socia...

  2. AN OUTLINE OF THE UNITED KINGDOM ADVANCED CORPORATE TAX

    OpenAIRE

    Glenn Jenkins

    1985-01-01

    In order to alleviate part of this double taxation of distributed profits the classical system was replaced in 1973 by the "imputation system". This new system of taxation gives shareholders tax credits for tax paid by the corporation. These tax credits may be used by shareholders to offset their income tax liability on the dividends they receive.

  3. Corporate social investment and a company’s image: A case of a CSI initiative in a South African low income community

    Directory of Open Access Journals (Sweden)

    Paul-Francois Muzindutsi

    2015-11-01

    Full Text Available One of the goals of corporate social investment (CSI is to ensure that a company becomes a responsible entity which acts as a conscientious citizen within a society. CSI plays an important role in enhancing how a company is perceived within the community it operates in. This paper used a combination of qualitative and quantitative research designs to investigate the effect of a specific CSI initiative on a company’s image within a low income community in South Africa. Semi-structured interviews and survey questionnaire were used to collect data from community members in the township of Bophelong, South Africa. Results show that, if adequately managed, CSI initiatives tend to enhance company’s image as well as its relations with the community it operates in. However, if not adequately managed CSI can created unreachable expectations that can negatively affect a company’s image. Thus, companies better manage their CSI initiatives have an increased opportunity to enhance their reputation within the community they operate in.

  4. Corporate citizenship: Statoil.

    Science.gov (United States)

    Fjell, Olav

    2003-01-01

    Open markets alone do not guarantee equitable and sustainable development. Income disparities are growing both within and between countries to the extent that the marginalization of the poor has become a key challenge of globalization. To meet this challenge, the global community must address the governance gap between global finance/economics and local or national politics in world affairs. This article discusses how globalization is shaping Statoil's approach to corporate citizenship. The Norwegian firm, with 17,000 workers in some 25 countries, is one of the major net sellers of crude oil and supplies Europe with natural gas. Statoil maintains that corporations can contribute to global governance by conducting business in a manner that is ethical, economically viable, environmentally sound, and socially responsible. This contribution can be achieved through development partnerships with national governments, multilateral institutions, and nongovernmental organizations. Norway's Statoil ASA is one of the world's largest net sellers of crude oil and a major supplier of natural gas to Europe. It is the leading Scandinavian retailer of petroleum and other oil products. Statoil employs approximately 17,000 workers and operates in 25 countries.

  5. The General Perception of Corporate Social Responsibility (CSR): Does Countries, Income Groups, Legal Traditions,Education Level Influent the Perception?

    OpenAIRE

    Teo, Elaine Khai Lin

    2008-01-01

    With increasing awareness of corporate social responsibility (CSR), corporations are starting to include their corporate social responsibilities and performances into their annual report to publish their effort and make their commitment known to stakeholders (Wood, 1991). However, there is always a question on what the general perceptions on corporate social responsibilities, and how much companies should be held responsible for their activities. The objective of this dissertation is to inves...

  6. 26 CFR 1.304-4T - Special rule for the use of related corporations to avoid the application of section 304...

    Science.gov (United States)

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... transactions involving controlled corporations. The purpose of this section is to prevent the avoidance of the.... CFC1 is organized in Country X, which imposes a high rate of tax on the income of CFC1. P also wholly...

  7. Cutting Provincial Corporate Income Tax Rates to Promote Investment, Employment and Economic Growth

    Directory of Open Access Journals (Sweden)

    Ergete Ferede

    2016-03-01

    Full Text Available This communiqué is based on the following paper: The Costliest Tax of All: Raising Revenue Through Corporate Tax Hikes can be Counter-Productive for the Provinces by Ergete Ferede and Bev Dahlby.

  8. 75 FR 63428 - Historic Preservation Certifications for Federal Income Tax Incentives

    Science.gov (United States)

    2010-10-15

    ... Preservation Certifications for Federal Income Tax Incentives AGENCY: National Park Service, Interior. ACTION... corporations must obtain these certifications to be eligible for tax credits from the Internal Revenue Service... containing the requirements for obtaining a tax credit; replaces references to NPS's regional offices with...

  9. Corporate Taxation and the International Challenge

    Directory of Open Access Journals (Sweden)

    Schmidt Peter Koerver

    2014-11-01

    Full Text Available It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been tightened in order to prevent base erosion and profit shifting. Thus, to some extent Denmark has already tried to address a number of the key pressure areas mentioned in the recently published OECD BEPS report, such as international mismatches in entity and instrument characterization, the tax treatment of related party debt financing, transfer pricing and the effectiveness of anti-avoidance measures. However, the article concludes that these anti-avoidance provisions often suffer from being quite complex, very broad in scope and open to criticism from an EU law perspective.

  10. Value relevance and corporate responsibility reporting in the South African context: An alternate view post King-III

    Directory of Open Access Journals (Sweden)

    Adrian Marcia

    2015-11-01

    Full Text Available This study tests for the value relevance of corporate responsibility reporting (CRR based on a sample of companies listed on the Johannesburg Stock Exchange (JSE. It also provides evidence of the statistical significance of the potential contribution of CRR to share price values in the South African context at a particular point. On the basis of a sample of 82 companies on the JSE, hierarchical regression analysis was used to test the contribution of levels of corporate social responsibility disclosures to company share prices, over and above the contribution of the size of a firm’s equity and net income. In contrast with other findings which predict a positive relationship between company share price and levels of corporate social responsibility disclosures, the latter are found to have no significant association with company share price over and above the associations of the size of a firm’s equity and net income. Bivariate associations, however, indicate a significant association between share price and levels of corporate social responsibility disclosures. On the basis of these findings, it is argued that disclosures increase for firms with larger endowments of equity, yet corporate social responsibility disclosures do not necessarily add value to company share price.

  11. Estonian experience in establishing the national radiation protection infrastructure in the newly independent State

    International Nuclear Information System (INIS)

    Kalam, J.

    2001-01-01

    The Estonian Radiation Protection Centre (ERPC) was established on 4 January 1996 as the regulatory authority for radiation protection and safety of radiation sources. The report explains the ERPC's structure and its main functions and activities, and provides information on the regulations that have been approved or are planned to be adopted. Reference is made to radiological emergency preparedness and, in particular, to the status of development of the system of regulatory control by authorization and inspection of radiation practices in the country. (author)

  12. Entrepreneurial orientation, assessment and management of projects and impact in corporate entrepreneurship: intention to action

    OpenAIRE

    Cardona Montoya, Raúl Armando; Martins, Izaias; Velásquez Ceballos, Hermilson

    2017-01-01

    [EN] Corporate entrepreneurship remains a phenomenon under study due to the positive impact it has generated, first of all, over companies, strengthening their competitive advantages and increasing their value. Secondly, it contributes to the macroeconomic dynamism that occurs in nations in terms of growth, employment, income, innovation and competitiveness. Focusing on Theories of Corporate Entrepreneurship and Resources and Capabilities, the aim of this paper is to relate the entreprene...

  13. Corporate Taxation and the Size of New Firms : Evidence From Europe

    NARCIS (Netherlands)

    Da Rin, M.; Di Giacomo, M.; Sembenelli, A.

    2009-01-01

    Using a novel country-industry level panel database with information on newly incorporated firms in 17 European countries between 1997 and 2004, we study how taxation of corporate income affects the size of entrants at the country-industry level. Our results, that are robust to changes in several

  14. Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

    Directory of Open Access Journals (Sweden)

    Etty Murwaningsari

    2009-01-01

    Full Text Available This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX and have issued an audited financial statement for 2006. The statistical method used to test the hypothesis is Path Analysis. The result suggests that Good Corporate Governance influences both the disclosure of Corporate Social Responsibility and Corporate Financial Performance and that Corporate Social Responsibility significantly influences Corporate Financial Performance. The result also suggests that CEO Tenure, the controlling variable, holds a significant influence on the disclosure of Corporate Social Responsibility. Yet, there is no strong evidence to support the type of industries as an influencing factor of Corporate Social Responsibility. Furthermore, we found that the latter condition would also apply when we analyze the influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara struktur Coorporate Governance yang diproksikan sebagai kepemilikan institusional, kepemilikan manajerial terhadap corporate social responsibility dan corporate social responsibility terhadap corporate financial performance. Penelitian menggunakan data sekunder dari laporan tahunan 2006 perusahaan publik yang terdapat di Pusat Referensi Pasar Modal (PRPM Bursa Efek Indonesia (BEI. Sampel dalam penelitian ini sebanyak 126 perusahaan. Melalui pendekatan analisa jalur (path analysis menunjukkan Good Corporate Governance yaitu kepemilikan managerial dan institusional mempunyai pengaruh terhadap

  15. Corporate Law and Corporate Governance

    OpenAIRE

    Roberta Romano

    1998-01-01

    We have seen a revival in interest in corporate law and corporate governance since the 1980s, as researchers applied the tools of the new institutional economics and modern corporate finance to analyze the new transactions emerging in the 1980s takeover wave. This article focuses on three mechanisms of corporate governance to illustrate the analytical usefulness of transaction cost economics for corporate law. They are the board of directors; relational investing, a form of block ownership in...

  16. Riik võib lüüa SAS-i esmaspäevaks Estonian Airi omanikeringist välja / Erik Müürsepp, Mikk Salu

    Index Scriptorium Estoniae

    Müürsepp, Erik

    2008-01-01

    SAS osaleb Estonian Airþile lisakapitali eraldamises ainult juhul, kui Eesti riik müüb oma osaluses lennukompaniis SAS-ile. Peaminister Andrus Ansipi ning majandus- ja kommunikatsiooniminister Juhan Partsi seisukoht

  17. Churchill Falls (Labrador) Corporation Limited and Twin Falls Power Corporation Limited: Auditor's report and financial statements for the year ended December 31, 1992

    International Nuclear Information System (INIS)

    1993-01-01

    Churchill Falls (Labrador) Corp. Ltd. operates a hydroelectric generating plant and related transmission facilities in Labrador with a rated capacity of 5,428 MW. A power contract with Hydro-Quebec provides for the sale of substantially all of the energy from the plant until 2041. The corporation owns a 33.3% equity interest and a 66.7% voting interest in Twin Falls Power Corp., which has an inoperative 225 MW hydroelectric plant on the Unknown River in Labrador. Financial statements for the two corporations are presented for 1992. Total revenues from sales of power by Churchill Falls in 1992 were $87.4 million, and net income for the year was $26.3 million

  18. Jüri Okas’ ‘specific objects’: diverging discourses in Estonian Art in the 1970s.

    OpenAIRE

    Kurg, Andres.

    2003-01-01

    Previously in the University eprints HAIRST pilot service at http://eprints.st-andrews.ac.uk/archive/00000367/ Article 3 of 6 in issue devoted to the visual culture of the Scandinavian and Baltic region. This article will look at the early works of Estonian architect and artist Jüri Okas and will try to work between diverging languages and interpretations, reading works by Okas against the background of Anglo-american conceptualism and minimalism of the same period. The first part of th...

  19. Bernhard Linde. Noor-Eesti vooriülem. Bernhard Linde. Leader of the Young Estonian Pack

    OpenAIRE

    Jaanus Kulli

    2012-01-01

    Bernhard Linde (1886–1954) was a recognized and prolific Estonian theatre critic of the first quarter of the 20th century, who mediated and propagated western as well as eastern European theatrical innovations. In addition, he was active as a literary and art critic, publisher, and proponent of libraries, to a modest extent he was a prose writer and poet. Unquestionably, however, Bernhard Linde’s most prominent role was as one of the founding members of the literary movement Young Estonia. He...

  20. ANALYSIS OF THE EVOLUTION IN DYNAMICS OF BUDGET INCOMES FROM ALBA COUNTY

    Directory of Open Access Journals (Sweden)

    CLAUDIA FLORINA RADU

    2013-03-01

    Full Text Available This paper aims to examine how the main taxes collected in Alba County have evolved over the last seven years and we put in evidence the evolution of total revenue received in Alba County budget. We point out also the taxes that hold the largest share of the total revenue collected. At the same time we observe the ranking of the main taxes in our county, compared to their ranking of the entire country. On the first place in our county we find VAT, the income tax is on the second, and corporate income tax follows. They are therefore the main source of income for the Alba budget.

  1. Managing Corporate Reputation Through Corporate Branding

    DEFF Research Database (Denmark)

    Schultz, Majken; Hatch, Mary Jo; Adams, Nick

    2012-01-01

    This article, which concentrates on symbolic management by explaining the role of corporate branding in managing corporate reputation, using Novo Nordisk as a case study, presents three perspectives on corporate branding: the marketing perspective, the organisational perspective and the co...... is a way to influence corporate reputation. The Novo Nordisk management believes the data indicate that corporate branding influenced reputation more than the other way around. Formal brand management practices may work considerably better when they complement rather than try to control existing forces......-creation perspective. The three perspectives reviewed show the possibility of developing a multidisciplinary conceptualisation of corporate branding. They all offer insights important to managing organisations as corporate brands in a multi-stakeholder context and thus to the likelihood that corporate branding...

  2. Economic modelling of the capture-transport-sink scenario of industrial CO2 emissions: The Estonian-Latvian cross-border case study

    NARCIS (Netherlands)

    Shogenova, A.; Shogenov, K.; Pomeranceva, R.; Nulle, I.; Neele, F.; Hendriks, C.

    2011-01-01

    Industrial CO2 emissions and opportunities for CO2 geological storage in the Baltic Region were studied within the EU GeoCapacity project supported by the European Union Framework Programme 6. Estonia produces the largest amounts of CO2 emissions in the region, due to the combustion of Estonian oil

  3. Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?

    NARCIS (Netherlands)

    S. Cnossen (Sijbren)

    2017-01-01

    textabstractThis paper surveys and evaluates the corporation tax systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits; profits, interest and royalties; or economic rents. The current

  4. Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts

    NARCIS (Netherlands)

    H. Schmittdiel (Heiner)

    2014-01-01

    markdownabstract__Abstract__ In this paper, we test empirically whether there is a relationship between corporate income taxes and CEO bonus payments. Using Compustat and ExecuComp data from 1992 to 2010, we find mixed results. Looking at the whole sample, the average bonus contract rewards

  5. The Life Cycle of the Firm with Debt and Capital Income Taxes

    NARCIS (Netherlands)

    Brys, B.; Bovenberg, A.L.

    2006-01-01

    This paper analyses the impact of capital income taxes on financial and investment decisions of corporations.Extending Sinn's (1991) nucleus theory of the firm with debt finance, the model determines the optimal sources of finance (debt, newly issued equity or retained earnings), the optimal use of

  6. 26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... interest. The exclusion also applies to amounts taxed to United States shareholders as income of one... shareholders or their successors in interest as subpart F income of the controlled foreign corporation to which... shareholder's successor in interest. If a United States person (as defined in § 1.957-4) acquires from any...

  7. Rahvusliku ajaloo tõlgendusi eesti draamas ja teatris 1970.–1980. aastatel. Interpretations of National History in Estonian Drama and Theatre in the 1970s–1980s

    Directory of Open Access Journals (Sweden)

    Piret Kruuspere

    2012-04-01

    Full Text Available According to theatre scholar Freddie Rokem, theatre portraying or performing historical events is seeking to overcome both the separation and the exclusion from the past, as well as ’striving to create a community where the events from this past will matter again’. This article covers the topic of interpretations of national history in Estonian theatre and in original dramaturgy during the Soviet era, with the focus on aspects like national self-reflection and the relationship to the common past. The main focus is on the 1970s, with examples from Rein Saluri’s, Mati Unt’s and Jaan Kaplinski’s drama productions. During the period in question, re-tellings of national history on Estonian theatre stages were clothed in metaphors, allusions and secret codes – Aesopian language. Within the Soviet cultural context, I analyse if and to what extent theatre of the time displayed resistance, political theatre or social allegory. Theatre was also connected with the principle of playing or playfulness, which on one hand indicates national resistance, national endurance, and a certain survival strategy, but on the other hand indicates the Estonian as being an involuntary homo ludens – the Playing Man, who through various enforced roles is trying to adjust to the whirlwinds of history. Saluri’s first play, the intellectual drama Külalised (The Guests, opens with an allusion to a drama classic the world over, William Shakespeare’s Hamlet, adding a powerful national-symbolic background to the play. The role-play which permeates and structures the play (The Host–The Guest however, displays allegorical references to changes in the status and self-image of Estonians. In Unt’s play Peaproov (Dress Rehearsal, the principle of playing/acting sheds ironic light on the makers of an historical film and their readiness to create superficially flashy interpretations at any cost: this take acts as an estranging and generalising reflection in a context

  8. The Dialogue with Hamlet: Paul-Eerik Rummo’s “Hamlet’s Songs” as an Example of the Existential Paradigm in Estonian Culture

    Directory of Open Access Journals (Sweden)

    Anneli Mihkelev

    2013-06-01

    Full Text Available The article demonstrates different meanings of the motif of Hamlet in the Estonian culture. Hamlet as a literary figure has been very important and influential, a symbol of will and a fighter in a hopeless situation. Paul-Eerik Rummo’s poem “Hamlet’s Songs” (1964 forms the centre around which revolve not only written texts but also many such cultural texts as theatre performances and music, all connected by allusions to Hamlet. Rummo’s poem is one of the most innovative poems from the 1960s in Estonian literature. The generation of the 1960s was influenced by several important contemporary theories, including existentialism. Many young writers systematically undermined the Soviet regime in their works. The use of the motif of Hamlet reveals a similarity between the existential and romantic rebellions. Rummo’s dialogue with Hamlet in his poem expresses optimism in a hopeless situation in a way different from Shakespeare’s.

  9. Examination of Factors that Influence the Operation Income and Expenditure Balance Difference Rate of 20 Educational Foundation Universities.

    Science.gov (United States)

    Nakajima, Hisato; Yano, Kouya; Nagasawa, Kaoko; Katou, Satoka; Yokota, Kuninobu

    2017-01-01

    The objective of this study is to examine the factors that influence the operation income and expenditure balance ratio of school corporations running university hospitals by multiple regression analysis. 1. We conducted cluster analysis of the financial ratio and classified the school corporations into those running colleges and universities.2. We conducted multiple regression analysis using the operation income and expenditure balance ratio of the colleges as the variables and the Diagnosis Procedure Combination data as the explaining variables.3. The predictive expression was used for multiple regression analysis. 1. The school corporations were divided into those running universities (7), colleges (20) and others. The medical income ratio and the debt ratio were high and the student payment ratio was low in the colleges.2. The numbers of emergency care hospitalizations, operations, radiation therapies, and ambulance conveyances, and the complexity index had a positive influence on the operation income and expenditure balance ratio. On the other hand, the number of general anesthesia procedures, the cover rate index, and the emergency care index had a negative influence.3. The predictive expression was as follows.Operation income and expenditure balance ratio = 0.027 × number of emergency care hospitalizations + 0.005 × number of operations + 0.019 × number of radiation therapies + 0.007 × number of ambulance conveyances - 0.003 × number of general anesthesia procedures + 648.344 × complexity index - 5877.210 × cover rate index - 2746.415 × emergency care index - 38.647Conclusion: In colleges, the number of emergency care hospitalizations, the number of operations, the number of radiation therapies, and the number of ambulance conveyances and the complexity index were factors for gaining ordinary profit.

  10. Corporate against corporate management

    OpenAIRE

    Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana

    2010-01-01

    In contemporary economic performance, corporate governance is considered an essential prerequisite in building a successful system for creating an attractive investment climate, which is characterized by competing companies oriented and efficient financial markets. Good corporate governance is based on principles of transparency, bias, efficiency, timeliness, completeness and accuracy of information at all levels of management. Companies with good corporate governance and afford easier acc...

  11. The Method of Choice for Reporting Comprehensive Income

    Directory of Open Access Journals (Sweden)

    Kendra Huff

    2014-10-01

    Full Text Available Globalization of financial markets and exponential growth of cross-listing of foreign companies on stock exchanges in other countries throughout the world call for a need of a single global accounting language which ensures relevance, completeness, understandability, reliability, timeliness, neutrality, verifiability, consistency, comparability and transparency of financial statements. The International Accounting Standards Board (IASB introduced International Financial Reporting Standards (IFRS. The growing acceptance of IFRSs across the world presents an important challenge and represents a fundamental change in financial reporting. This study contributes to the latest discussions on international financial reporting by reviewing corporate financial statements of Fortune 500 companies to determine how corporations are reporting comprehensive income. We find that companies across the sample are consistent in reporting OCI - they utilize a separate statement for OCI reporting.

  12. 26 CFR 1.964-4 - Verification of certain classes of income.

    Science.gov (United States)

    2010-04-01

    ... (4) In the case of a United States shareholder claiming the benefit of the exclusion provided in... reinsuring or the issuing of any insurance or annuity contracts in connection with United States risks, as... share of— (1) The sum of the amounts by which the subpart F income of such corporation was reduced for...

  13. CORPORATE VALUATION IN TERMS OF ITS TECHNICAL REEQUIPMENT

    Directory of Open Access Journals (Sweden)

    A.I. Balandin

    2009-09-01

    Full Text Available Factors of technical reequipment of the mechanical engineering enterprises are allocated. Business diagnostics of one of the largest Russian manufacturers of the metal-cutting tools, accessories, the supplier of modern high-tech machine tools, equipment and efficient technologies in the Russian Federation – The Ural Machine-building Corporation «Pumori-SIZ» is conducted. A method of assessing the market value of the company, which feature is the use of combined (cost-income approach is developed.

  14. “... if there’s a party, then there’s definitely alcohol”. Construction of partying practices and abstinence in Estonian youth forums

    Directory of Open Access Journals (Sweden)

    Parder Mari-Liisa

    2015-12-01

    Full Text Available AIMS – Adolescents’ abstinence from alcohol has not been much researched in terms of providing suggestions for prevention strategies. This study aims to fill that gap by offering a practice theory-inspired analysis of how the unwritten rules of partying practices are communicated between posters of Estonian youth forums.

  15. Development of transnational corporations in the world: opportunities and threats

    Directory of Open Access Journals (Sweden)

    Alexandra NICULA

    2015-06-01

    Full Text Available Transnational corporations (TNCs are incorporated or unincorporated enterprises comprising parent enterprises and their foreign affiliates. Transnational Corporations exert a great deal of power in the globalized world economy. Many corporations are richer and more powerful than the states that seek to regulate them. Through mergers and acquisitions corporations have been growing very rapidly and some of the largest TNCs now have annual profits exceeding the GDPs of many low and medium income countries. TNCs dominate the global economy and exert their influence over global policymaking. Worldwide companies start the trend in many domains having a big range of competitors. Trade is an important development tool. Trade between developing and industrialized countries has expanded and borrowing from rich countries to the poor areas of this world increased. The links between these differing groups of economies intensified subsequently and made these two groups increasingly dependent from each other. TNCs based their activity around this idea. In this paper, we try to emphasize the role of the TNCs in the worldwide economy, the advantages and disadvantages these corporations bring to the countries they activate in and even to the entire world and what effect they have on globalization. Some opportunities and threats of TNS activity are presented, exemplifying through some well known corporations which succeded in this competitive world. The authors wanted in this way to show the positive and negative aspects of their performance and give the reader the opportunity to develop the own opinion.

  16. Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

    OpenAIRE

    Etty Murwaningsari

    2009-01-01

    This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX) and have issued an audited financial statement for 2006. The statist...

  17. Attitudes of Academic Staff towards Their Own Work and towards External Evaluation, from the Perspective of Self-Determination Theory: Estonian Case

    Science.gov (United States)

    Seema, Riin; Udam, Maiki; Mattisen, Heli

    2016-01-01

    The purpose of this study was to ascertain the attitudes of academic staff towards their own work as well as towards external evaluations. The study was based on (1) an analysis of assessment reports of institutional accreditations conducted by the Estonian Quality Agency for Higher and Vocational Education and (2) self-determination theory on…

  18. Corporate Responsibility

    DEFF Research Database (Denmark)

    Waddock, Sandra; Rasche, Andreas

    2015-01-01

    We define and discuss the concept of corporate responsibility. We suggest that corporate responsibility has some unique characteristics, which makes it different from earlier conceptions of corporate social responsibility. Our discussion further shows commonalities and differences between corporate...... responsibility and related concepts, such as corporate citizenship and business ethics. We also outline some ways in which corporations have implemented corporate responsibility in practice....

  19. Corporate hedging under a resource rent tax regime

    OpenAIRE

    Frestad, Dennis

    2010-01-01

    Accepted version of an article in the journal: Energy Economics. Published version available on Science Direct: http://dx.doi.org/10.1016/j.eneco.2009.10.009 In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, where the corresponding special purpose tax bases are unaffected by any derivatives payments. Dual tax firms w...

  20. Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Pasca Konvergensi IFRS

    Directory of Open Access Journals (Sweden)

    Isna Fauziah

    2016-01-01

    Full Text Available The proportion of independent commissioners and the number of audit committee meeting. Data analysis method used is descriptive analysis method and hypothesis testing. The result in this study showed the average level of mandatory disclosure compliance after convergence of IFRS in statement comprehensive income is 59.73%. The result showed that corporate governance mechanism simultaneously affect the level of compliance with mandatory disclosure after convergence of IFRS. Meanwhile corporate governance mechanism variables that affect compliance are the managerial ownership, institutional ownership and the proportion of independent commissioners. Other variable that no affect is the numbers of audit committee meeting.DOI: 10.15408/ess.v5i2.2349

  1. 25 CFR 226.8 - Corporation and corporate information.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

  2. The figure of the teacher in Estonian school discourse

    Directory of Open Access Journals (Sweden)

    Ott Puumeister

    2014-10-01

    Full Text Available The article concerns itself with the figure of the teacher in Estonian society. We do not concentrate on the educational system as a whole, but on one specific and crucial element in this apparatus - the teacher. We begin by offering a brief historical overview of the conditions of pedagogues in the 20th century before moving on to describe the adoption of neo-liberal free market policies since the 1990s and the effects these policies had and still have on education. Our main concern is to understand the teacher as an actor in power relations; to achieve this understanding we have selected as our examples 1 surveillance techniques in school environment that have direct relations to the state and the market; and 2 the 2012 educational workers' strike that made it quite clear that the teachers have been fixed to a position of wage workers. The overall and more abstract aim of the paper is to think about the social role of the teacher in Estonia.

  3. 45 CFR 1630.3 - Standards governing allowability of costs under Corporation grants or contracts.

    Science.gov (United States)

    2010-10-01

    ... services to low-income clients, allocation of indirect costs may be by a simplified allocation method... accordance with the relative benefits received. Costs may be allocated to Corporation funds either as direct... necessary to the overall operation of the recipient, although a direct relationship to any particular cost...

  4. Smoking prevalence and attitudes towards smoking among Estonian physicians: results from cross-sectional studies in 2002 and 2014

    OpenAIRE

    Põld, Mariliis; Pärna, Kersti

    2017-01-01

    Objectives To explore smoking prevalence and attitudes towards smoking among Estonian physicians in 2002 and 2014. Design Two self-administered cross-sectional postal surveys were conducted among practising physicians in Estonia. Participants Initial sample consisted of all practising physicians in Estonia. The corrected response rate was 67.8% in 2002 and 53.1% in 2014. Present study sample was restricted to physicians younger than 65 years (n=2549 in 2002, n=2339 in 2014). Methods Age-stand...

  5. Does Gender Matter? Female Representation on Corporate Boards and Firm Financial Performance--A Meta-Analysis.

    Science.gov (United States)

    Pletzer, Jan Luca; Nikolova, Romina; Kedzior, Karina Karolina; Voelpel, Sven Constantin

    2015-01-01

    In recent years, there has been an ongoing, worldwide debate about the representation of females in companies. Our study aimed to meta-analytically investigate the controversial relationship between female representation on corporate boards and firm financial performance. Following a systematic literature search, data from 20 studies on 3097 companies published in peer-reviewed academic journals were included in the meta-analysis. On average, the boards consisted of eight members and female participation was low (mean 14%) in all studies. Half of the 20 studies were based on data from developing countries and 62% from higher income countries. According to the random-effects model, the overall mean weighted correlation between percentage of females on corporate boards and firm performance was small and non-significant (r = .01, 95% confidence interval: -.04, .07). Similar small effect sizes were observed when comparing studies based on developing vs. developed countries and higher vs. lower income countries. The mean board size was not related to the effect sizes in studies. These results indicate that the mere representation of females on corporate boards is not related to firm financial performance if other factors are not considered. We conclude our study with a discussion of its implications and limitations.

  6. Does Gender Matter? Female Representation on Corporate Boards and Firm Financial Performance - A Meta-Analysis

    Science.gov (United States)

    Pletzer, Jan Luca; Nikolova, Romina; Kedzior, Karina Karolina; Voelpel, Sven Constantin

    2015-01-01

    In recent years, there has been an ongoing, worldwide debate about the representation of females in companies. Our study aimed to meta-analytically investigate the controversial relationship between female representation on corporate boards and firm financial performance. Following a systematic literature search, data from 20 studies on 3097 companies published in peer-reviewed academic journals were included in the meta-analysis. On average, the boards consisted of eight members and female participation was low (mean 14%) in all studies. Half of the 20 studies were based on data from developing countries and 62% from higher income countries. According to the random-effects model, the overall mean weighted correlation between percentage of females on corporate boards and firm performance was small and non-significant (r = .01, 95% confidence interval: -.04, .07). Similar small effect sizes were observed when comparing studies based on developing vs. developed countries and higher vs. lower income countries. The mean board size was not related to the effect sizes in studies. These results indicate that the mere representation of females on corporate boards is not related to firm financial performance if other factors are not considered. We conclude our study with a discussion of its implications and limitations. PMID:26086454

  7. The Role of Parents and Parental Mediation on 0-3-Year Olds' Digital Play with Smart Devices: Estonian Parents' Attitudes and Practices

    Science.gov (United States)

    Nevski, Elyna; Siibak, Andra

    2016-01-01

    In this manuscript, we analyse the attitudes and practices of Estonian parents (N = 198) who allowed their 0-3-year olds to use smart devices. We aimed to discover if there was an interaction between parental use of smart technologies, parents' attitudes and the child's age that would predict young children's usage of smart devices. We also wanted…

  8. 26 CFR 3.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death...

    Science.gov (United States)

    2010-04-01

    ... in partnerships, and certain transfers on death. [Reserved] 3.8 Section 3.8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) CAPITAL CONSTRUCTION FUND § 3.8 Certain corporate reorganizations and changes in partnerships, and certain transfers on death...

  9. Capital income taxation in a growing open economy

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo; Sørensen, Peter Birch

    1991-01-01

    The paper studies the dynamic macroeconomic effects of various forms of capital income taxation in a model of a small open economy with perfect mobility of financial capital and intertemporal optimization on the part of households and firms. One of the noteworthy results is that the introduction...... of a (low) corporate income tax will not affect consumption in the long run, but will simply lead to a replacement of shares by foreign financial assets in household portfolios. It is also found that an anticipated investment tax credit can have and that an anticipated dividend tax will have contractionary...... effects on investment before they are introduced. Moreover, it is shown that while an unanticipated dividend tax is neutral with respect to investment, it will have real effects on consumption and net foreign assets in a growing economy...

  10. Ontario Energy Corporation annual report 1981. [Monograph

    Energy Technology Data Exchange (ETDEWEB)

    1981-01-01

    The Ontario Energy Corporation's mission of providing leadership and investment capital for selected energy ventures brought its total participation in projects from $16.4 million to $669 million, and its total assets increased from $44.4 million to $693 million during the year. The annual report review major operations with Ontario Energy Resources Ltd., Onexco Ltd., Ontario Alternate Energy Ltd., Ontario Power Share Ltd., and Ontario Energy in Transportation Ltd. The financial report includes a balance sheet, income and retained earnings statement, and a summary of financial changes during the reporting period. 1 figure, 4 tables. (DCK)

  11. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Science.gov (United States)

    2010-04-01

    ... and profits for the taxable year between two or more classes of stock depends upon the exercise of discretion by that body of persons which exercises with respect to such corporation the powers ordinarily... of which is the avoidance of Federal income taxation, the amount of such earnings and profits...

  12. The Relationship of Corporate Governance, Corporate Social Responsibilities and Corporate Financial Performance in One Continuum

    OpenAIRE

    Murwaningsari, Etty

    2010-01-01

    This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corpor...

  13. The treatment of lexical collocations in EFL coursebooks in the Estonian secondary school context

    Directory of Open Access Journals (Sweden)

    Liina Vassiljev

    2015-04-01

    Full Text Available The article investigates lexical collocations encountered in English as a Foreign Language (EFL instruction in Estonian upper secondary schools. This is achieved through a statistical analysis of collocations featuring in three coursebooks where the collocations found are analysed in terms of their type, frequency and usefulness index by studying them through an online language corpus (Collins Wordbanks Online. The coursebooks are systematically compared and contrasted relying upon the data gathered. The results of the study reveal that the frequency and range of lexical collocations in a language corpus have not been regarded as an essential criterion for their selection and practice by any of the coursebook authors under discussion.

  14. The Utility of Corporate-Style Balance Sheets for DoD Managers

    Science.gov (United States)

    2014-06-01

    rate than sales in the presence of fixed costs. A doubling of sales, for example, usually implies a more than doubling of net income (Stickney...users. Corporations possess the jurisdiction to employ the assets on their books in any manner that management chooses. For instance, inventory can be...federal government leverages its ability to raise revenue through taxation , thereby negating a relationship between debt and net position. Instead, net

  15. Vitality of the Estonian forests (results of the inventory and research)

    International Nuclear Information System (INIS)

    Karoles, K.

    1991-01-01

    Factors affecting Estonian forests are: The environmental, specially atmospheric pollution, - the foundation of new forests as monoculture on unsuitable locations, - mechanical damages by unsuitable forest machinery, - unfavourable water conditions, - Heterobasidion or Armillaria rot roots. Local damages in consequence of air pollutants are distributed in environments of Tallinn, Kivioli, Kohtla-Jaerve and the thermal power stations (Narva), where the SO 2 -content in the air is on the average higher than 50 (80) μg/m 3 . Pine forests on dry sand soils (600 ha damaged in 1989) and the older spruce forests show the new type of forest decline. High Al-ion concentration, disturbances of the Ca-Mg-metabolism, an extreme nutrient deficit, (specially N-deficit) and periodical water deficit as well as pathogenic fungi are damaging the trees. Spruces show nonspecific defoliation, needle necrosis, needlefall, occurence of fungal diseases. More damaged are the spruce forests in regions with basic precipitations and high sulphur-deposition. (orig./UWA) [de

  16. Gender differences in factors associated with sexual intercourse among Estonian adolescents.

    Science.gov (United States)

    Part, Kai; Rahu, Kaja; Rahu, Mati; Karro, Helle

    2011-06-01

    To examine factors associated with early sexual intercourse among 15 to 16-year-old adolescents by gender. The data were collected from a random sample of Estonian basic schools' ninth grade pupils in 1999 using self-completed questionnaires. A multivariate logistic regression analysis for boys and girls was used to test for associations between sexual intercourse, and personal gender role-related attitudes, attitudes towards sexual intercourse, pubertal timing, smoking status and experience of drunkenness. Of the respondents, 14.6% of boys and 13.1% of girls had experienced sexual intercourse. Traditional gender role-related attitudes were associated with sexual intercourse among girls, but not among boys. Smoking and experience of drunkenness was strongly associated with sexual intercourse for both genders. Gender differences in the association between gender role-related attitudes and early sexual intercourse were observed among 15 to 16-year-olds in Estonia. Smoking and experience of drunkenness were strongly related to sexual intercourse for both genders.

  17. Using Baby Books to Change New Mothers’ Attitudes About Corporal Punishment

    Science.gov (United States)

    Reich, Stephanie M.; Penner, Emily K.; Duncan, Greg J.; Auger, Anamarie

    2012-01-01

    Research has found corporal punishment to have limited effectiveness in altering child behavior and the potential to produce psychological and cognitive damage. Pediatric professionals have advocated reducing, if not eliminating its use. Despite this, it remains a common parenting practice in the U.S. Using a three-group randomized design, this study explored whether embedding educational information about typical child development and effective parenting in baby books could alter new mothers’ attitudes about their use of corporal punishment. Low-income, ethnically diverse women (n = 167) were recruited during their third trimester of pregnancy and followed until their child was 18 months old. Findings from home-based data collection throughout this period suggest that educational baby books compared with non-educational baby books or no books can reduce new mothers’ support for the use of corporal punishment (respective effect sizes = .67 and .25) and that these effects are greater for African-American mothers (effect size = .75 and .57) and those with low levels of educational attainment (high school diploma, GED or less) (effect sizes = 0.78 and .49). Given their low cost and ease of implementation, baby books offer a promising way to change new mothers’ attitudes and potentially reduce the use of corporal punishment with infants and toddlers. PMID:22391417

  18. Using baby books to change new mothers' attitudes about corporal punishment.

    Science.gov (United States)

    Reich, Stephanie M; Penner, Emily K; Duncan, Greg J; Auger, Anamarie

    2012-02-01

    Research has found corporal punishment to have limited effectiveness in altering child behavior and the potential to produce psychological and cognitive damage. Pediatric professionals have advocated reducing, if not eliminating its use. Despite this, it remains a common parenting practice in the US. Using a three-group randomized design, this study explored whether embedding educational information about typical child development and effective parenting in baby books could alter new mothers' attitudes about their use of corporal punishment. Low-income, ethnically diverse women (n=167) were recruited during their third trimester of pregnancy and followed until their child was 18 months old. Findings from home-based data collection throughout this period suggest that educational baby books compared with non-educational baby books or no books can reduce new mothers' support for the use of corporal punishment (respective effect sizes=.67 and .25) and that these effects are greater for African-American mothers (effect sizes=.75 and .57) and those with low levels of educational attainment (high school diploma, GED, or less) (effect sizes=.78 and .49). Given their low cost and ease of implementation, baby books offer a promising way to change new mothers' attitudes and potentially reduce the use of corporal punishment with infants and toddlers. Copyright © 2012 Elsevier Ltd. All rights reserved.

  19. MODELLING DICLOFENAC AND IBUPROFEN RESIDUES IN MAJOR ESTONIAN SEASIDE CITIES

    Directory of Open Access Journals (Sweden)

    Erki Lember

    2016-06-01

    Full Text Available A theoretical model was developed to model the fate of two common pharmaceutical residues: diclofenac and ibuprofen in eight Estonian seaside cities that discharge their wastewaters directly into the Baltic Sea. The consumption rates of the active ingredients of diclofenac and ibuprofen from 2006-2014 were analysed. A decrease of 19.9% for diclofenac consumption and an increase of 14.1% for ibuprofen were found. The fate of diclofenac and ibuprofen were modelled by considering the human metabolism removal rate for pharmaceuticals, the removal rate of diclofenac and ibuprofen in activated sludge wastewater treatment plants (WWTP and annual flow rates. An average decrease from 1 to 0.8 µg/l (decrease of 20% for diclofenac and an increase from 11.4 to 13.4 µg/l (increase of 14.9% for ibuprofen for the concentration in the effluents of the WWTP were modelled. The model gives us a good overview about the theoretical concentrations of pharmaceutical residues in the environment and is helpful for evaluating environmental impacts.

  20. Corporate Brand Trust as a Mediator in the Relationship between Consumer Perception of CSR, Corporate Hypocrisy, and Corporate Reputation

    Directory of Open Access Journals (Sweden)

    Hanna Kim

    2015-03-01

    Full Text Available The aim of this research is to investigate the relationship between consumer perception of Corporate Social Responsibility (CSR, corporate brand trust, corporate hypocrisy, and corporate reputation. Based on the one-to-one interview method using a structured questionnaire of 560 consumers in South Korea, the proposed model was estimated by structural equation modeling analysis. The model suggests that consumer perception of CSR influences consumer attitudes toward a corporation (i.e., perceived corporate hypocrisy and corporate reputation by developing corporate brand trust. This in turn further enhances corporate reputation while decreasing corporate hypocrisy. The findings of our study demonstrate that consumer perception of CSR is an antecedent to corporate brand trust, which fully mediates the relationship between consumer perception of CSR and corporate reputation. In addition, corporate brand trust has the role of partial mediator in the relationship between consumer perception of CSR and corporate hypocrisy. These results imply that to better understand the relationship between consumer perception of CSR and consumer attitudes toward a corporation, it is necessary to consider corporate brand trust as an important mediating variable. The theoretical and practical implications of this study are discussed, together with its limitations and potential for future research.

  1. Corporate finance

    OpenAIRE

    P. Quiry; Y. Le Fur; A. Salvi; M. Dallocchio; P. Vernimmen

    2011-01-01

    Corporate Finance: Theory and Practice, 3rd Edition, the website www.vernimmen.com and the Vernimmen.com newsletter are all written and created by an author team who are both investment bankers/corporate financiers and academics. This book covers the theory and practice of Corporate Finance from a truly European perspective. It shows how to use financial theory to solve practical problems and is written for students of corporate finance and financial analysis and practising corporate financie...

  2. Corporate Social Responsibility of Multinational Oil Corporations to ...

    African Journals Online (AJOL)

    Corporate Social Responsibility of Multinational Oil Corporations to Host ... Exxon Mobil and Elf oil Nigeria Limited within their corporate-community relations strategy in the ... The paper concludes by exploring the implications for partnerships' ...

  3. Determination of Heating Value of Estonian Oil Shale by Laser-Induced Breakdown Spectroscopy

    Directory of Open Access Journals (Sweden)

    M. Aints

    2018-01-01

    Full Text Available The laser-induced breakdown spectroscopy (LIBS combined with multivariate regression analysis of measured data were utilised for determination of the heating value and the chemical composition of pellets made from Estonian oil shale samples with different heating values. The study is the first where the oil shale heating value is determined on the basis of LIBS spectra. The method for selecting the optimal number of spectral lines for ordinary multivariate least squares regression model is presented. The correlation coefficient between the heating value predicted by the regression model, and that measured by calorimetric bomb, was R2=0.98. The standard deviation of prediction was 0.24 MJ/kg. Concentrations of oil shale components predicted by the regression model were compared with those measured by ordinary methods.

  4. 78 FR 52598 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Proposed...

    Science.gov (United States)

    2013-08-23

    .... The Commission is publishing this notice to solicit comments on the proposed rule change from... submits a DK \\6\\ notice to the initiator's submission or (c) the initiator deletes its previously.... \\6\\ Pursuant to the MBSD Rules, ``DK'' means a statement submitted to the Corporation by a member...

  5. How Corporate Governance Affects Strategy of Corporations : - Lessons from Enron Corporation -

    OpenAIRE

    Ahmed, Hameed; Najam, Ali

    2006-01-01

    Corporate governance is a subject of academic and professional debate. It has and it will continue to be a topic under scrutiny for subsequent deliberations since there are many different research dimensions and contexts associated with it. However, it has been observed that the linkage between corporate governance and strategy of a corporation remains as an untapped area with considerable avenues of research. This paper tends to explore this linkage, using Enron scandal as backdrop. In the a...

  6. Chldren's rights and corporal punishment in Assendabo town and the surrounding area, South West Ethiopia.

    Science.gov (United States)

    Admassu, Fisseha; Nida, Hailu; Belachew, Tefera; Haileamlak, Abraham

    2006-01-01

    Corporal punishment of children has been used as a disciplinary measure to modify undesirable behavior of children worldwide. This study was conducted with the aim of determining the knowledge, attitudes and the extent that corporal punishment is practiced in the study area. A cross-sectional study was conducted among the residents of Assendabo town and its surroundings area form January 8-12, 2003. A total of 368 residents with at least one child living with them were selected and interviewed using a structured questionnaire. Data were analyzed using SPSS for windows version 11.0. The study revealed 310 (87.6%) of the parents employed child corporal punishment as a method of disciplining out of which nearly half of them claimed their action was for the ultimate benefit of their children. Only 12 (3.5%) of the parents reported infliction of trauma while punishing their children. There was no significant parental difference both in attitude and practice of child corporal punishment. Family income is found to affect both attitude and practice of corporal punishment. From this study it is concluded that the knowledge about the existence of a legal framework which protects a child from any form of abuse is low. The attitude towards avoidance of child corporal punishment is unfavorable and there is a high prevalence of child corporal punishment practiced.

  7. Corporate identity as a factor of corporate security

    OpenAIRE

    Perelygina, Elena

    2011-01-01

    Forming-up of the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.

  8. Exposing and addressing tobacco industry conduct in low-income and middle-income countries.

    Science.gov (United States)

    Gilmore, Anna B; Fooks, Gary; Drope, Jeffrey; Bialous, Stella Aguinaga; Jackson, Rachel Rose

    2015-03-14

    The tobacco industry's future depends on increasing tobacco use in low-income and middle-income countries (LMICs), which face a growing burden of tobacco-related disease, yet have potential to prevent full-scale escalation of this epidemic. To drive up sales the industry markets its products heavily, deliberately targeting non-smokers and keeps prices low until smoking and local economies are sufficiently established to drive prices and profits up. The industry systematically flaunts existing tobacco control legislation and works aggressively to prevent future policies using its resource advantage to present highly misleading economic arguments, rebrand political activities as corporate social responsibility, and establish and use third parties to make its arguments more palatable. Increasingly it is using domestic litigation and international arbitration to bully LMICs from implementing effective policies and hijacking the problem of tobacco smuggling for policy gain, attempting to put itself in control of an illegal trade in which there is overwhelming historical evidence of its complicity. Progress will not be realised until tobacco industry interference is actively addressed as outlined in Article 5.3 of the Framework Convention on Tobacco Control. Exemplar LMICs show this action can be achieved and indicate that exposing tobacco industry misconduct is an essential first step. Copyright © 2015 Elsevier Ltd. All rights reserved.

  9. The formation and development of corporate culture of learning organization: efficiency assessment

    Directory of Open Access Journals (Sweden)

    T. O. Tolstykh

    2017-01-01

    Full Text Available In modern conditions of digitalization of the economy, its integration with the policy society questions of formation and development of corporate culture of the learning organisation are of particular relevance. Digital transformation of business dictates the need for the emergence and development of learning organizations, creating and preserving knowledge. In this situation, the openness of issues of assessment of efficiency of processes of formation and development defines the importance of the proposed research. Corporate culture is regarded by most scholars as the most important internal resource of the organization, able to provide her with stability in a crisis and give impetus to the development and transition to qualitatively different levels of the life cycle. This position assumes that a strong corporate culture should be aimed at building a learning organization, able to quickly adapt to changes in the external and internal environment. This article examines the issue of assessment of efficiency of corporate culture; it is shown that in addition to the empirical, sociological methods and qualitative approach to evaluation, is acceptable investment approach. This option appears when you use the aggregate target-oriented and project management methods, which allows in a systematic manner to carry out the formation and development of corporate culture. The assessment should be subject to software development activities and (or development of the corporate culture of a learning organization. In evidence to draw conclusions on the example of agricultural companies, a calculation of the economic efficiency of the program of formation of corporate culture of a learning organization. Calculation of net discounted income, the net present value of the project, profitability index, project profitability, payback period. This confirms the social and economic effects of the proposed program on the formation of corporate culture of independent

  10. Corporate Identity as a Factor of Corporate Security

    Directory of Open Access Journals (Sweden)

    Elena B. Perelygina

    2011-01-01

    Full Text Available Forming-upof the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.

  11. Change in medical plant use in Estonian ethnomedicine: a historical comparison between 1888 and 1994.

    Science.gov (United States)

    Sõukand, Renata; Kalle, Raivo

    2011-05-17

    The aim of this paper is to compare the changes in the utilization of species from various hemeroby categories (indicating the degree of sensitivity of the plant to human impact) using historical data concerning the years 1888-1994. The authors digitised 8808 handwritten reports, reflecting local ethnopharmacological knowledge from 8 selected collections from the Estonian Folklore Archives of the Estonian Literary Museum. They were semi-quantitatively analyzed according to the sensitivity to human impact of 540 taxa that could possibly be related to the plant vernacular names given in the reports. Although in different periods of time the number of ethnopharmacologically used plants has changed, the proportion of plants utilized from each group has remained relatively same, consisting on average of: 23% anthropophytes, 42% apophytes, 32% hemeradiaphores and 3% hemerophobes. Comparison of the application of the most used plants revealed considerable changes of plant utilization, in which the varied use of the most popular anthropophytes increased and the applied scope of the most popular hemeradiaphores and hemerophobes decreased almost by twofold in one century. Case studies on seven taxa are presented, of them, use of Allium sativum L., Aesculus hippocastanum L. and Mentha xpiperita L. increased, whereas the use of Hordeum L., Orchidaceae, Paris quadrifolia L. and Briza media L. decreased greatly. This research contributes to the better understanding of the cognitive and human ecological concepts underlying the use of medicinal plants in Estonia. Strong increase in the ethnomedical utilization of plants depending on human influence, and a decrease in the use of taxa that do not prefer human activities indicates that, despite some of the population still have access to natural resources and diverse knowledge of the medical use of plants, the majority relies on a very narrow selection and a rather restricted herbal landscape. Copyright © 2011 Elsevier Ireland Ltd

  12. Implementation of quality assurance and quality control in the Nuclear Analytical Laboratory of the Estonian Radiation Protection Centre

    International Nuclear Information System (INIS)

    Koeoep, T.; Jakobson, E.

    2002-01-01

    The Analytical Laboratory of the Estonian Radiation Protection Centre is in the process of implementing the system of Quality Assurance (QA) and Quality Control (QC) in the framework of the IAEA TC Project RER/2/004/ 'QA/QC of Nuclear Analytical Techniques'. The draft Quality Manual with annexes has been prepared accordingly to the ISO 17025 Guide, documents and other printed material delivered on the seminars of the project. The laboratory supply has been supplemented with necessary equipment for guaranteeing of quality. Proficiency testing included in the project has been performed successfully. (author)

  13. Rand Corporation

    Science.gov (United States)

    ... Jobs at RAND Media Resources Congressional Resources Doing Business with RAND Supporting RAND Educational Opportunities Alumni Association Follow RAND Corporation on Facebook RAND Corporation on Twitter RAND Corporation on LinkedIn ...

  14. A tax proposal for a cash flow corporate tax

    Directory of Open Access Journals (Sweden)

    Lourdes Jerez Barroso

    2013-12-01

    Full Text Available Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the background of tax on corporation tax flows are reviewed and a tax base that levies a charge on the corporation’s economical activities’ cash flow is then proposed. In order to carry this out, a methodological procedure is developed on the basis of the accounting documents that companies must present and through which the stock variables and the accounting documents’ work flow is transformed into cash flow.Findings: An implementation on the basis of the accounting documents that Spanish companies must present. Practical Implications: This paper defines the procedure to follow in order to determine the tax base of a cash flow corporate income tax on the basis of its accounts, which would allow an estimation of this tax figure’s revenue impact.Originality/ Value: The design of a tax base of cash flows for companies. The accounting approximation carried out to determine the cash flows justifies the fact that the tax base proposal is technically possible.

  15. Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility

    OpenAIRE

    Sun Mei; Nagata Katsuya; Onoda Hiroshi

    2011-01-01

    With the resource exhaustion, bad affections of human activities and the awakening of the human rights, the corporate social responsibility became popular corporate strategy achieving sustainable development of both corporation and society. The issue of Guideline of Chinese Corporate Social Responsibility Report promotes greatly corporation to take social responsibility. This paper built the index system according to this guideline and takes the textile industry as an exa...

  16. Hamilton Utilities Corporation annual report 2002 : people, performance, productivity : the business of public service

    International Nuclear Information System (INIS)

    2002-01-01

    A brief overview of the municipally-owned Hamilton Utilities Corporation was provided. When Ontario's electricity market opened to competition, it allowed wholesale and retail electricity marketers to operate on a competitive basis. This report describes how Hamilton Hydro, the largest subsidiary, successfully faced the challenges brought about by the open market. The strategy of growth as a multi-utility corporation progressed significantly. Major financial restructuring was completed, income level was maintained, as well as a strong balance sheet. The construction of Hamilton's first district energy system was effected by Hamilton Community Energy, another subsidiary. This project is expected to provide heat to 10 buildings in the downtown area, producing 3.5 megawatts of electricity for the City. The third subsidiary, FibreWired, applied its vast communications expertise to the health care sector. It offered Virtual Private Network (VPN) services to area hospitals and other health care providers in pharmaceutical and biotechnology. A major study was undertaken jointly with the City of Hamilton. It examined the feasibility of restructuring water and wastewater services into a municipally owned corporation under the umbrella of Hamilton Utilities Corporation. Various examples were provided throughout the report to better illustrate how corporate vision was translated into reality. tabs

  17. 2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2013-11-01

    Full Text Available Canada is losing its appeal as a destination for business investment. Its ability to compete against other countries for investment slipped considerably this year in our global tax competitiveness ranking, down six spots among OECD countries, and down 11 spots among the 90 countries. While many governments around the world responded to the fallout of the global recession by significantly reducing corporate tax rates, certain policy moves in Canada have us headed in the opposite direction. Canada is in danger of repelling business investment, which can only worsen current economic and fiscal challenges. Canada’s fading advantage is the result of recent anti-competitive provincial tax policies that increased the cost of investment. This includes, most notably, British Columbia’s decision to reverse the harmonization of its provincial sales tax with the federal GST, as well as recent corporate income tax rate hikes in B.C. and New Brunswick. When economic calamity strikes, and workers and their families feel the pain of lost jobs and lost wealth, politicians know they can score populist points by targeting the corporate sector. After all, corporations do not vote and they do not have a human face. News stories about major multinational corporations using tax-avoidance techniques to minimize their tax bills, only feed the populism, leaving voters believing that companies are getting away without paying a “fair share” of taxes. But when the corporate sector is targeted, it is not only supposedly wealthy capitalists who pay, but also employees, through lost wages and jobs, and working-class people who have a stake in companies through pension plans and mutual funds. On a larger scale, it is the economy that suffers. The same profit-maximizing imperative that leads companies to seek ways to reduce their tax liabilities also motivates firms to redirect investment to competing, lower-tax jurisdictions. Populist policies aimed at squeezing

  18. 78 FR 51053 - Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation

    Science.gov (United States)

    2013-08-20

    ... Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation AGENCY: Federal Aviation... certain Beechcraft Corporation (type certificate previously held by Hawker Beechcraft Corporation) Models 58, 95-C55, E55, and 56TC airplanes; and Hawker Beechcraft Corporation Models 58P and 58TC airplanes...

  19. Federal income taxation of the U. S. petroleum industry and the depletion of domestic reserves. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Flaim, S. J.; Mount, T. D.

    1978-10-01

    This paper models in a dynamic framework the production activities of the United States petroleum industry in an attempt to measure the effects of the federal income tax on reserve depletion. This model incorporates general corporate taxes, including the capital subsidies, excess depreciation and the investment tax credit, and taxes unique to the industry: drilling subsidies and percentage depletion. Because corporate response to tax incentives depends on market power and behavior, three behavioral assumptions are tested for consistency with the 1960 to 1974 data period before the tax policies are simulated. These assumptions are perfect competition, profit monopoly, and sales monopoly. The tax policies simulated at the end of this paper present six possible alternatives for future petroleum industry taxation. Sales monopoly is selected as the behavioral assumption that best describes petroleum industry behavior. Tax simulations under sales monopoly reveal that historical income tax policies have kept oil prices artificially low, stimulating (subsidizing) reserve depletion.

  20. Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

    OpenAIRE

    Gupta, Sanjay; Mills, Lillian F.

    2003-01-01

    Prior multistate tax research on differences in state tax rules, while investigating the effects on revenue, investment, and tax burden, is silent regarding the effect on compliance costs. We investigate factors that explain state income tax compliance costs for large firms. We find that state compliance costs increase in the number of filing states and entities (or in the number of state tax returns), firm size, and variables proxying for state tax complexity. Our evidence that multistate di...

  1. 78 FR 52982 - Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate...

    Science.gov (United States)

    2013-08-27

    ...,506R] Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate... Headquarters: Corporate Departments (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems... (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems, Legal & Regulatory, Risk...

  2. THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA

    Directory of Open Access Journals (Sweden)

    Sabina Hodžić

    2015-12-01

    Full Text Available As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on the implications of the introduction of the Common Consolidated Corporate Tax Base (CCCTB in Croatia. This paper also estimates the effects of the prospective apportionment procedure on corporate group entities in Croatia. The acceptance of the CCCTB system will make Croatia attractive to foreign investors. It will also enable foreign multinational companies to do business in Croatia, which will contribute to its economic growth.

  3. Corporate wellness in a chemical industry in South Africa / Lourens van Schalkwyk

    OpenAIRE

    Van Schalkwyk, Lourens

    2007-01-01

    The world of work is changing at a whirlwind speed with mergers, acquisitions, new markets, products, growth as well as many similar business activities being at the order of the day, all aimed at improving income and profits. Fierce competition, and optimisation of resources by businesses, has led to corporations realising that economic and social sustainability cannot be achieved through technology alone and attention has to be given to human needs. Peoples' capacities we pro...

  4. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

    if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...

  5. Use of machine learning methods to classify Universities based on the income structure

    Science.gov (United States)

    Terlyga, Alexandra; Balk, Igor

    2017-10-01

    In this paper we discuss use of machine learning methods such as self organizing maps, k-means and Ward’s clustering to perform classification of universities based on their income. This classification will allow us to quantitate classification of universities as teaching, research, entrepreneur, etc. which is important tool for government, corporations and general public alike in setting expectation and selecting universities to achieve different goals.

  6. Integrating Photovoltaic Systems into Low-Income Housing Developments: A Case Study on the Creation of a New Residential Financing Model and Low-Income Resident Job Training Program, September 2011 (Brochure)

    Energy Technology Data Exchange (ETDEWEB)

    Dean, J.; Smith-Dreier, C.; Mekonnen, G.; Hawthorne, W.

    2011-09-01

    This case study covers the process of successfully integrating photovoltaic (PV) systems into a low-income housing development in northeast Denver, Colorado, focusing specifically on a new financing model and job training. The Northeast Denver Housing Center (NDHC), working in cooperation with Del Norte Neighborhood Development Corporation, Groundwork Denver, and the National Renewable Energy Laboratory (NREL), was able to finance the PV system installations by blending private equity funding with utility rebates, federal tax credits, and public sector funding. A grant provided by the Governor's Energy Office allowed for the creation of the new financing model. In addition, the program incorporated an innovative low-income job training program and an energy conservation incentive program.

  7. Chernobyl is still haunting us. Radionuclides in Estonian mushrooms

    International Nuclear Information System (INIS)

    Martin, J.; Vilde, R.; Martin, L.; Aaspollu, J.; Tekko, S.

    1993-01-01

    The disaster that happened at the Chernobyl nuclear power station in 1986 caused a sharp rise in radioactive pollution over an extensive area in the region of the Baltic Sea. To estimate the distribution and the concentration of Cs-137 and Sr-90 in Estonian ecosystems, samples of mushrooms, mosses, lichens and the upper horizons of soil were gathered from 63 test sites during 1991. We were particularly interested in the amounts of radionuclides in mushrooms because these are used as food by people. Dangerously high radionuclide concentrations were found in mushrooms gathered in North-East Estonia. Heightened concentrations were registered here and there all over the territory of Estonia, especially in mushrooms gathered in Central and South-Western Estonia. The Cs-137 content in mushrooms depends on its content in other components of the ecosystems, first and foremost on the concentrations of radiocaesium in mosses and litter, which, therefore, can be used as indicators in prognostication the radioactive pollution of mushrooms in a certain region. As Cs-137 migrates between various ecosystem components, it is necessary to check the radioactivity of the forest products used for food for still a number of years to come. The Sr-90 level was low in all the ecosystem components examined. (author). 3 figs., 10 refs

  8. Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea

    OpenAIRE

    Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo

    2010-01-01

    This paper studies the empirical relation between corporate social responsibility (CSR) and corporate financial performance in Korea using a sample of 1122 firm-years during 2002-2008. We measure corporate social responsibility by both an equal-weighted CSR index and a stakeholder-weighted CSR index suggested by Akpinar et al. (2008). Corporate financial performance is measured by ROE, ROA and Tobin’s Q. We find a positive and significant relation between corporate financial performance and t...

  9. A Quantitative Analysis for the Correlation Between Corporate Financial and Social Performance

    Directory of Open Access Journals (Sweden)

    Wafaa Salah

    2016-12-01

    Full Text Available Recently, the corporate social performance (CSP is not less important than the corporate financial performance (CFP. Debate still exists about the nature of the relationship between the CSP and CFP, whether it is a positive, negative or a neutral correlation. The objective of this study is to explore the relationship between corporate social responsibility (CSR reports and CFP. The study uses the accounting-based and market-based quantitative measures to quantify the financial performance of seven organizations listed on the Egyptian Stock Exchange in 2007-2014. Then uses the information retrieval technologies to quantify the contribution of each of the three dimensions of the corporate social responsibility report (environmental, social and economic. Finally, the correlation between these two sets of variables is viewed together in a model to detect the correlations between them. This model is applied on seven firms that generate social responsibility reports. The results show a positive correlation between the Earnings per share (market-based measure and the economical dimension in the CSR report. On the other hand, total assets and property, plant and equipment (accounting-based measure are positively correlated to the environmental and social dimensions of the CSR reports. While there is not any significant relationship between ROA, ROE, Operating income and corporate social responsibility. This study contributes to the literature by providing more clarification of the relationship between CFP and the isolated CSR activities in a developing country.

  10. Kolm Eesti Robinsoni: Daniel Defoe romaan eesti tõlkes / Three Estonian Robinsons: Daniel Defoe’s Novel in Estonian Translation

    Directory of Open Access Journals (Sweden)

    Ene-Reet Soovik

    2012-06-01

    Full Text Available The article discusses three Estonian translations of Daniel Defoe’s Robinson Crusoe into Estonian with the focus on the completeness of the translated texts and the characterisation given to these in paratextual information. While there are several translations and versions of the tex t available in E stonian that have either used a mediating language or do not proceed directly from Defoe’s novel, three editions explicitly list Defoe’s English-language Robinson Crusoe as their source text. These are Rudolf Sirge’s translation from 1950 and two editions translated by Valter Rummel that appeared in 1984 (reprinted in 2001 and 2007, respectively. The article sets out to discover the main differences between the three editions and the possible reasons that may have triggered their publication in Estonia at those particular times. In order to approach the issues, a general framework derived from descriptive translation studies is employed with an emphasis on Gideon Toury’s chrestomatic treatment of translation norms. Thus an attempt is made to detect the preliminary translational norms regarding translation policy, particularly the choice of texts to be translated, as well as the matricial norms that concern the fullness of the translated text and are part of operational norms manifested in the translator’s decisions which, in two of the cases at hand, may also have been decisions made by the editor or the censor. Rudolf Sirge’s translation appeared at a time when Estonia had fairly recently been incorporated into the Soviet Union and there was a lack of children’s literature ideologically appreciated by the regime. This may account for the packaging of the book as a work with a strong didactic bent, while its primary audience was taken to be children and young adults for whom the protagonist served as an example of a hard-working and tenacious hero to be emulated by young Soviets. The target text has been considerably shortened as

  11. Corporate Foundations

    DEFF Research Database (Denmark)

    Herlin, Heidi; Thusgaard Pedersen, Janni

    2013-01-01

    action between business and NGOs through convening, translation, collaboration, and mediation. Our study provides valuable insights into the tri-part relationship of company foundation NGO by discussing the implications of corporate foundations taking an active role in the realm of corporate social...... responsibility (CSR). The paper hence illuminates the fascinating and overlooked role of corporate foundations as potential bridges between business and civil society. It also informs theory on boundary organizations by clarifying challenges and limits of such institutions.......This paper aims to explore the potential of Danish corporate foundations as boundary organizations facilitating relationships between their founding companies and non-governmental organizations (NGOs). Hitherto, research has been silent about the role of corporate foundations in relation to cross...

  12. The Russia Corporate Governance Manual : Part I. Corporate Governance Introduced

    OpenAIRE

    International Finance Corporation; U.S. Department of Commerce

    2004-01-01

    The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issu...

  13. Trends in income inequality, pro-poor income growth and income mobility

    OpenAIRE

    Jenkins, Stephen P.; Van Kerm, Philippe

    2003-01-01

    We provide an analytical framework within which changes in income inequality over time are related to the pattern of income growth across the income range, and the reshuffling of individuals in the income pecking order. We use it to explain how it was possible both for ?the poor? to have fared badly relatively to ?the rich? in the USA during the 1980s (when income inequality grew substantially), and also for income growth to have been pro-poor. Income growth was also pro-poor in Western Germa...

  14. Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan

    Directory of Open Access Journals (Sweden)

    Salmah Pattisahusiwa

    2017-06-01

    Full Text Available The concept of the corporate social responsibility has a significant interest in Indonesia because believed to increase corporate’s value for shareholders. This study aims to find the effect of corporate social responsibility disclosure and corporate governance structure on corporate value. The data were taken from annual report of mining companies listed in Indonesian Stock Exchange for period of 2014-2015. The sample collection has been done by using purposive sampling with the certain criteria so that 18 companies which meet criteria have been obtained as samples. Multiple Regression analysis was employed to analyze data. The result of this research show that corporate social responsibility disclosure and corporate governance structure have significant effect to thecorporate value.

  15. Individual and work-related risk factors for musculoskeletal pain: a cross-sectional study among Estonian computer users.

    Science.gov (United States)

    Oha, Kristel; Animägi, Liina; Pääsuke, Mati; Coggon, David; Merisalu, Eda

    2014-05-28

    Occupational use of computers has increased rapidly over recent decades, and has been linked with various musculoskeletal disorders, which are now the most commonly diagnosed occupational diseases in Estonia. The aim of this study was to assess the prevalence of musculoskeletal pain (MSP) by anatomical region during the past 12 months and to investigate its association with personal characteristics and work-related risk factors among Estonian office workers using computers. In a cross-sectional survey, the questionnaires were sent to the 415 computer users. Data were collected by self-administered questionnaire from 202 computer users at two universities in Estonia. The questionnaire asked about MSP at different anatomical sites, and potential individual and work related risk factors. Associations with risk factors were assessed by logistic regression. Most respondents (77%) reported MSP in at least one anatomical region during the past 12 months. Most prevalent was pain in the neck (51%), followed by low back pain (42%), wrist/hand pain (35%) and shoulder pain (30%). Older age, right-handedness, not currently smoking, emotional exhaustion, belief that musculoskeletal problems are commonly caused by work, and low job security were the statistically significant risk factors for MSP in different anatomical sites. A high prevalence of MSP in the neck, low back, wrist/arm and shoulder was observed among Estonian computer users. Psychosocial risk factors were broadly consistent with those reported from elsewhere. While computer users should be aware of ergonomic techniques that can make their work easier and more comfortable, presenting computer use as a serious health hazard may modify health beliefs in a way that is unhelpful.

  16. Corporate Entrepreneurship

    DEFF Research Database (Denmark)

    Lassen, Astrid Heidemann

    Corporate entrepreneurship is often highlighted as being more relevant than ever, as a viable means for existing organizations to pursue creative new solutions to the complex challenges facing firms today. This includes continuously exploring and exploiting previously unexploited opportunities......, and thereby moving the organization to a new state of being. In spite of a general consensus on a strong interlinkage between the concepts of innovation and corporate entrepreneurship, the nature of this linkage is rarely addressed directly. This has made further research in the two areas problematic, mainly...... nature of corporate entrepreneurship and innovation by exploring the role played by innovation in corporate entrepreneurship. - Develop a framework of corporate entrepreneurial innovation which facilitates an understanding of challenges related hereto and practices applied to overcome these challenges...

  17. Outsourcing of Corporate Information Services: Implications for Redesigning Corporate Library Services.

    Science.gov (United States)

    Agada, John

    1996-01-01

    Examines the trend in outsourcing information services and suggests it threatens the survival of corporate libraries. Topics include changes in the competitive corporate environment; characteristics of outsourceable services; managing change; redesigning the corporate librarian's role; and implications for redesigning corporate information…

  18. Corporate branding with the help of corporate real estate

    NARCIS (Netherlands)

    Appel - Meulenbroek, H.A.J.A.; Havermans, D.W.Q.; Kempen, van A.J.M.; Lundstrom, S.

    2009-01-01

    Nowadays, many companies try to attract customers by bundling all marketing efforts under a common corpo-rate brand to reflect the organization’s identity. The principle of corporate branding suggests that the corporate brand ought to be thoroughly embedded throughout the entire company in order to

  19. Whole-word frequency and inflectional paradigm size facilitate Estonian case-inflected noun processing.

    Science.gov (United States)

    Lõo, Kaidi; Järvikivi, Juhani; Baayen, R Harald

    2018-06-01

    Estonian is a morphologically rich Finno-Ugric language with nominal paradigms that have at least 28 different inflected forms but sometimes more than 40. For languages with rich inflection, it has been argued that whole-word frequency, as a diagnostic of whole-word representations, should not be predictive for lexical processing. We report a lexical decision experiment, showing that response latencies decrease both with frequency of the inflected form and its inflectional paradigm size. Inflectional paradigm size was also predictive of semantic categorization, indicating it is a semantic effect, similar to the morphological family size effect. These findings fit well with the evidence for frequency effects of word n-grams in languages with little inflectional morphology, such as English. Apparently, the amount of information on word use in the mental lexicon is substantially larger than was previously thought. Copyright © 2018 Elsevier B.V. All rights reserved.

  20. Conceptual co-presence of motion and emotion in the Estonian terms of personality

    Directory of Open Access Journals (Sweden)

    Heili Orav

    2010-05-01

    Full Text Available The purpose of the study was to find out whether the conceptual connection of emotion and motion is holding in the domain of personality traits. In a quantitative study 40 Estonian terms of personality traits were investigated and a conclusion was driven that, indeed, the qualities of emotionality and motion are perceived as co-present characteristics. In further data analysis some visualized measures were applied in order to get further insights into the hidden structure of the data. The self-organizing map (SOM analysis revealed an additional dimension of axiological evaluations present in the semantics and the SOM meta-analysis technique revealed groups of near synonymous words as well as gave overview of the more general structure common in the two data sets. The latter was tentatively explained by the person’s habitual level of activation.DOI: http://dx.doi.org/10.5128/ERYa6.21

  1. Corporate environmental responsibility – a key determinant of corporate reputation

    Directory of Open Access Journals (Sweden)

    Cristina GĂNESCU

    2014-06-01

    Full Text Available This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate environmental responsibility. The methodology aimed to produce an evaluation model for corporate environmental responsibility based on the following variables reported by companies: carbon dioxide emissions, water consumption, energy consumption, and amount of waste. Corporate reputation of sampled organizations was assessed based on content analysis of the 2010, 2011, and 2012 reports of the Reputation Institute. We applied the correlation of panel data and emphasised the fact that high levels of corporate environmental responsibility sustain high levels of corporate reputation. The study highlights the theoretical considerations that support this relationship. As companies become increasingly accountable, the methodology described in our study can be developed in further research by using other variables to measure corporate environmental responsibility.

  2. THE IMPACT OF THE CORPORATE TAX ON THE ECONOMIC DEVELOPMENT. THE CASE OF ROMANIA

    Directory of Open Access Journals (Sweden)

    STĂNCULESCU SIMONA MARILENA

    2017-10-01

    Full Text Available t The tax accounting system in Romania suffers many changes from one year to another. We assume that these changes occur in order to have a positive impact on the Romanian economy. One of the most important taxes collected by the state is the corporate tax. In this paper we aim to show the impact of the corporate tax on the economic development of Romania. We selected the period between 2003 and 2015. We provide an argument for the selection of the indicators which describe the economic development. For the period analyzed we described the changes in the regulations regarding the income tax, the impact on the economic development (assessed in terms of foreign direct investment and the correlation between the two.

  3. History of experimental psychology from an Estonian perspective.

    Science.gov (United States)

    Allik, Jüri

    2007-11-01

    A short review of the development of experimental psychology from an Estonian perspective is presented. The first rector after the reopening of the University of Dorpat (Tartu) in 1802, Georg Friedrich Parrot (1767-1852) was interested in optical phenomena which he attempted to explain by introducing the concept of unconscious inferences, anticipating a similar theory proposed by Herman von Helmholtz 20 years later. One of the next rectors, Alfred Wilhelm Volkmann (1800-1878) was regarded by Edwin Boring as one of the founding fathers of the experimental psychology. Georg Wilhelm Struve (1793-1864) played an essential part in solving the problem of personal equations. Arthur Joachim von Oettingen (1836-1920) developed a theory of music harmony, which stimulated his student Wilhelm Friedrich Ostwald (1853-1932) to study colour harmony. Emil Kraepelin (1856-1926), the founder of modern psychiatry, is by far the most important experimental psychologist who has worked in Estonia. His successor Wladimir von Tchisch (1855-1922), another student of Wilhelm Wundt, continued Kraepelin's work in experimental psychology. The lives of Wolfgang Köhler (1887-1967), who was born in Reval (Tallinn), and Oswald Külpe (1862-1915), who graduated from the University of Dorpat, extended the link between the history of experimental psychology and Estonia. Karl Gustav Girgensohn (1875-1925), the founder of the Dorpat School of the psychology of religion, stretched the use of experimental methods to the study of religious experience.

  4. Iseseisvusdeklaratsioonid 1776–1918. The Estonian Declaration of Sovereignty: An Example of the Civilizing Force of Hypocrisy

    Directory of Open Access Journals (Sweden)

    Hent Kalmo

    2012-06-01

    Full Text Available Sovereignty has been characterised as a form of “organized hypocrisy”, a system governed by a set of rules that are generally recognised as binding and yet are continually infringed upon by the most powerful actors. This idea can be extended to analyse the role of sovereignty within the Soviet Union. The Soviet Union was nominally governed by a Constitution which endowed the Union Republics with the right of secession, but there was no realistic possibility of exercising this right. One should not rush to conclude, however, that the actual wording of the Soviet Constitution of 1977 was entirely without relevance. As Jon Elster has argued, hypocrisy can have a “civilizing force” when the need to appear impartial and to retain public credibility forces actors to choose a strategy they would not choose otherwise. A good example of this kind of argumentative constraint is offered by the dilemma faced by the Soviet leadership after the mid-1980s, as it became reluctant to use military force to suppress independence movements within the Baltic States while, at the same time, promising to give more weight to the Soviet Constitution and respect the “sovereignty” of the Union Republics. In this setting, the ambiguity of the word “sovereignty” could be played upon by a whole gamut of political movements in order to further their agenda, from local communists eager to expand their autonomy within the Soviet system to those making an explicit bid for the restoration of independence. Significant legal and political changes could be justified as mere conclusions from the constitutionally recognised status of the Union Republics – a strategy which was all the more effective as Moscow struggled to formulate an alternative line of constitutional interpretation that could be used to counter the Baltic claims. This exchange of opinions escalated into a constitutional conflict in November 1988, when the Estonian Supreme Soviet responded to

  5. 26 CFR 1.957-2 - Controlled foreign corporation deriving income from insurance of United States risks.

    Science.gov (United States)

    2010-04-01

    ... classes of stock entitled to vote is owned within the meaning of section 958(a), or is considered as owned... foreign corporation during such taxable year which are attributable to the reinsuring and the issuing of... year which are attributable to the reinsuring and the issuing of insurance and annuity contracts in...

  6. Corporate social responsibility, corporate reputation and employee engagement

    OpenAIRE

    Ali, Imran; Ali, Jawaria Fatima

    2011-01-01

    Corporate social responsibility (CSR) has been outlined as voluntarily additional legal duties of organization to serve environment and community. This voluntarily actions of corporate help them to develop reputation which can shape favorable attitude of employees towards work. Employee engagement is an attitude of commitment and involvement of employee towards their work and organization. Researchers have proved that engaged employees are more productive, more likely to achieve corporate go...

  7. Using corporate stories to build the corporate brand:an impression management perspective

    OpenAIRE

    Spear, Sara; Roper, Stuart

    2013-01-01

    Purpose – A recent area of academic interest within corporate branding and reputation is the use of storytelling in order to differentiate the corporate brand, however there is little empirical research exploring the contents of corporate stories, and how they are used by organisations to build the corporate brand. This paper aims to utilise impression management theory to bring insight into the potential role of corporate stories in shaping the corporate brand. Design/methodology/approach – ...

  8. Corporate governance, corporate finance and stock markets in emerging countries

    OpenAIRE

    Singh, Ajit

    2003-01-01

    This paper focuses on the inter-relationship between corporate governance, financing of corporate growth and stock market development in emerging countries. It explores both theoretically and empirically the nature of the inter-relationships between these phenomena, as well their implications for economic policy. It concentrates on how corporate growth is financed, an area where the literature has identified important anomalies in relation to corporate behaviour and governance. The paper prov...

  9. Comparative analysis of idiom selection and sequencing 5 in Estonian basic school EFL coursebooks

    Directory of Open Access Journals (Sweden)

    Rita Anita Forssten

    2017-05-01

    Full Text Available The article investigates the selection and sequencing of the idioms encountered in two locally-produced and international coursebook series currently employed in Estonian basic schools. It is hypothesized that there exists a positive correlation between idioms’ difficulty and coursebooks’ language proficiency level. The hypothesis is tested through a statistical analysis of the idioms found which are categorized in terms of their analysability into three categories where category 1 includes analysable semi-literal idioms, category 2 comprises analysable semi-transparent idioms, and category 3 encompasses non-analysable opaque idioms, and then analysed through an online language corpus (British National Corpus. The results of the study reveal that the coursebook authors under discussion have disregarded idioms’ frequency as a criterion for selection or sequencing, whereas the factor utilized to some extent is the degree of analysability.

  10. Corporate Governance as a Crucial Factor in Achieving Sustainable Corporate Performance

    Directory of Open Access Journals (Sweden)

    Julija Bistrova

    2014-06-01

    Full Text Available In the developed stock markets the corporate governance aspect is crucial in the stock portfolio selection process for investor seeking to achieve shareholder value sustainability. In the emerging markets the importance of the corporate governance role just starts to be realized by the investors and by the corporate managers. The present research, looking at the stock performance leaders and laggards, analyzes whether the corporate governance system matters to achieve long-term shareholder value within the Central and Eastern European stock markets universe. Corporate governance quality was assessed and compared among the out- and underperformers. The financial results plausibility and the ownership structure were considered as well. Additionally, the authors analyzed whether the quality of corporate governance influences the economic performance of the company. The obtained results provide the proof that the corporate governance does matter as the market outperformers have above average corporate governance quality and provide trustworthy financial results more often than the underperforming companies. Besides, well-governed companies are also able to deliver more attractive financial results.

  11. Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2016-09-01

    Full Text Available The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.

  12. Eesti patsient. Haiguse ja haige inimese kujutamise mudel 19. sajandi eesti kultuuris ja kirjasõnas. The Estonian Patient: A Model for the Representation of Illness and the Ill in 19th Century Estonian Culture and Letters

    Directory of Open Access Journals (Sweden)

    Janek Kraavi

    2012-04-01

    Full Text Available The portrait of the 18th and 19th century „Estonian patient” sketched in this article is a theoretical model of the ill person, based mainly on literary texts, but with reference to a variety of scientific and popular-scientific material. The point of departure is the classic postcolonial theorist, Frantz Fanon, in whose writings medicine, healing, and discourse on such topics are seen as the functioning of a specific colonial practice. The most notable characteristic of the figure of the Estonian patient is non-communicativeness. Communication is avoided and feared primarily because it has to be directed toward those in higher positions of power, or to institutions that embody power (the apothecary, the hospital. While these traits also characterize the separation between peasants and their rulers more generally, in a situation of illness the exclusion is felt with a double intensity. Sickness casts the peasant in a double bind: when in need of help or healing, contact across the divide between social rank, and – more broadly, between two cultures and ways of understanding the world, becomes unavoidable. In such situations, illness signifies an intensification of the gap in social standing. The ill person, who already stands on a lower rung of the social hierarchy, becomes all the more marginalized. In keeping with these observations, the real reason behind indecisiveness and refusal of medical treatment may well be an effort to avoid or postpone humiliation on the basis of lower social standing. Other contributing factors might include unconscious resistance – or even a conscious model of resistance – in the psyche, which manifests as an avoidance of communication. The content and motivating force for the model is not heroism, but rather a sense of shame. Indeed, behind the context of medical culture lurks ethnic and material isolation. The individual’s economic situation, living conditions, education and – most important – his

  13. The integration of corporate governance in corporate social responsibility disclosures

    NARCIS (Netherlands)

    Kolk, A.; Pinkse, J.

    2010-01-01

    In recent years, not only has attention to corporate governance increased but also the notion has broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly

  14. Corporate political activities, religiosity and corporate decision making

    OpenAIRE

    Low, Yik Pui

    2017-01-01

    Motivated by the recent increase in corporate political spending and the Supreme Court’s decision in allowing firms to freely use their treasury funds for political purposes (Citizens United v Federal Election Commission, 2010), this study examines the impact of corporate political activity (CPA) on its decision making. CPA is defined as the firm’s total annual lobbying expenses arising from the engagement of internal and external lobbyists while corporate decision making is measured in terms...

  15. Corporate Bonds in Denmark

    DEFF Research Database (Denmark)

    Tell, Michael

    2015-01-01

    Corporate financing is the choice between capital generated by the corporation and capital from external investors. However, since the financial crisis shook the markets in 2007–2008, financing opportunities through the classical means of financing have decreased. As a result, corporations have...... to think in alternative ways such as issuing corporate bonds. A market for corporate bonds exists in countries such as Norway, Germany, France, the United Kingdom and the United States, while Denmark is still behind in this trend. Some large Danish corporations have instead used foreign corporate bonds...... markets. However, NASDAQ OMX has introduced the First North Bond Market in December 2012 and new regulatory framework came into place in 2014, which may contribute to a Danish based corporate bond market. The purpose of this article is to present the regulatory changes in Denmark in relation to corporate...

  16. Corporate sustainability: environmental, social, economic and corporate performance

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2011-01-01

    Full Text Available The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.

  17. The Influence of Competency Level and Maturity in Project Management in the Corporate Income of an Company of the Transformation Sector

    Directory of Open Access Journals (Sweden)

    Gislaine Cristina dos Santos Teixeira

    2016-04-01

    Full Text Available The knowledge and project management practices contribute to the strategic execution and the maturity of these methodologies increases significantly the probability of success project. Even though, corporations, which instilled this methodology on their strategies, have tabled a number of projects showing less than satisfactory outcomes, due to set of factors linked to management and to corporate strategy implanted. This article aims to analyze the influence of competence and maturity in project management of matrix teams and managers in the results of projects and therefore on the corporate results. The research is qualitative, based on the method of single case study. The main results indicate the existence of a strong influence between skills and maturity in project management in operating performance and results of the organization.

  18. Pilk ingliskeelse kirjanduse tõlgetele 18. sajandi lõpust 20. sajandi algusveerandini / A Look at Estonian Translations of English Literature from the late 18th Century to the Early 20th Century

    Directory of Open Access Journals (Sweden)

    Krista Mits

    2012-06-01

    Full Text Available The aim of this article is to provide an overview of translations of English literature into Estonian between 1779 and 1917. There is an attempt to analyse the texts by describing them on the basis of, or in their departure from, a text or texts that chronologically and logically precede them. The discussion includes the nature of the transfer and the changes that have been made to the text, either because they existed in the source or mediating text or because of the expectations or requirements in the receptor, i.e. Estonian culture. The translated texts are seen in their historical-cultural context. For the analysis, a corpus of translated texts – religious, fiction, drama and non-fiction (published in a book form was compiled. The general orientation of Estonia until the 1880s was to the German cultural sphere. So the first translations of English literature were made via a mediating language, which was German. English Puritan writers were introduced by the Pietist missionaries with the aim of spreading their teachings in the second half of the 18th century. At about the same time the narrative element was introduced into stories with religious content. Some internationally popular stories, e.g. the Inkle and Yarico story, later robinsonades, stories of slavery and plant at ion life, as well as Amer ican Indian st or ies wer e also t r anslat ed fr om Ger man. However, until  1875  ver  y  few  translations  of  English  literature  into  E stonian were  published.  The  last quarter of the 19th century saw an explosion in literary production: there was a substantial increase  both  in  the  number  of  translations  of  English  literature  into  E stonian  as  well  as diversification of genres. This continued into the first decade of the 20th  centur y,  when  the sociopolitical situation in Estonia changed. In addition, books came to be translated directly from  English,  although  many  translations

  19. 75 FR 49394 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Science.gov (United States)

    2010-08-13

    ... approach is broadly consistent with the approach advanced by commentators who suggested, for example, that... profits amount and therefore, may be subject to U.S. taxation as a deemed dividend pursuant to Sec. 1.367... double taxation of income or gain. III. Earnings and Profits In Rev. Proc. 2009-37, the IRS and Treasury...

  20. Effects Of Governance On Corporate Ethics: A Cross-Country Investigation

    Directory of Open Access Journals (Sweden)

    Cristina Boța-Avram

    2013-12-01

    Full Text Available This research paper empirically investigates the extent to which the quality of governance measured through six dimensions developed by World Bank has a positive influence on the corporate ethics, or in other words, the ethical behaviour of firms in their interaction with public officials, politicians and other companies. By using a dual approach, from geographical and income group classification, this study analyses data from official reports issued by World Bank and World Economic Forum for a final sample of 140 countries, trying to highlight the positive relationship that might exist between governance clusters and ethical behaviour of firms. For the purpose of the paper, a multiple regression analysis was performed. The research results confirm that there are strong positive correlations between most of the governance indicators and companies’ ethical behaviour, even if there are some differences between various geographical areas, and also between different income categories economies, in terms of the intensity of this influence.

  1. Pengaruh Volatilitas Laba, Perataan Laba dan Corporate Governance terhadap Kualitas Laba Bank Syariah dan Konvensional

    Directory of Open Access Journals (Sweden)

    Rahma Wijayanti

    2016-10-01

    Full Text Available This study examines earnings quality and the effects of Corporate Governance (CG towards earnings quality in Islamic and Conventional Banks. Earnings quality in this study analyzed by investigating earnings volatility that affect the predictability of earnings and by detecting income smoothing using loan loss provision. Bank’s earnings volatility predicted to increase because the financial instruments are reported using fair value method after PSAK 50/55 revision. Previous studies report that bank’s manager use their accrual discretion to manage earnings volatility by smooth their income. Using samples of Islamic and conventional banks from period 2007-2014 and pooled least square method, this study finds that earnings volatility only significant in conventional banks’s acccrual discretion. Earnings volatility has no effect on Islamic banks’s accrual discretion. However, the income smoothing is significant in Islamic and conventional banks.  CG mechanism which is measured using self-assessment scores proven to weaken the income smoothing on both banks. This study also finds that difference in CG self-assessment mean value score is significant on both banks.

  2. 26 CFR 1.280H-1T - Limitation on certain amounts paid to employee-owners by personal service corporations electing...

    Science.gov (United States)

    2010-04-01

    ... period of the applicable election year under its normal method of accounting. However, a personal service... 1.280H-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...) Introduction. This section applies to any taxable year that a personal service corporation has a section 444...

  3. Corporate Awakening

    DEFF Research Database (Denmark)

    LaFrance, Julie; Lehmann, Martin

    2005-01-01

    Predominantly since the 1992 Rio Summit, corporations have been increasingly pursuing partnerships with public institutions including governments, international organisations and NGOs that aim to contribute to sustainable development activities. Partnerships have become more common as corporation...... public-private partnerships. These theoretical perspectives are used to gain a deeper understanding of the corporate drivers that motivated TOTAL S.A. to approach UNESCO for cooperation on community development programs in Myanmar....

  4. Exploring corporate eco-modernism: Challenging corporate rhetoric and scientific discourses

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Welford, Richard

    2000-01-01

    in shaping a new corporate environmentalism and, ten years on, we argue that it is time to step back and critically assess the nature and scope of corporate actions and scientific research within the field of corporate environmental management. This paper starts from the assertions that: (i) disturbing...

  5. How mothers in poverty explain their use of corporal punishment: A qualitative study in Kampala, Uganda.

    Science.gov (United States)

    Boydell, Nicola; Nalukenge, Winifred; Siu, Godfrey; Seeley, Janet; Wight, Daniel

    2017-11-01

    Corporal punishment in the early years is associated with anti-social behaviour and violence, but little is known about its social and cultural context in low income countries. This paper analyses how 12 deprived women in Kampala, Uganda, perceived corporal punishment, drawing on repeated semi-structured interviews. All thought it was sometimes necessary, for three main reasons. First, it was an important strategy to ensure good behaviour and maintain their and their child's, respectability, crucial to self-respect given severe poverty. Second, it was a means of establishing household routines and managing scarce resources. Third, it was a way to protect children from health risks. However, all mothers thought corporal punishment could be excessive, and most said it can be counter-productive, making children 'stubborn'. There appeared to be considerable variation in their degree of harsh parenting and emotional support. These findings could inform culturally appropriate interventions to reduce violence against children.

  6. Evolution of Corporate Essence

    DEFF Research Database (Denmark)

    Fomcenco, Alex

    2016-01-01

    that applies to a traditional limited liability company. Its main distinctive attributes are corporate purpose, accountability of its management, and transparency requirements. Although, a Public Benefit Corporation does not impose any revolutionary amendments to the way the traditional corporations are......, it offers a legal framework where public benefit is more important than profits. As a corporate entity, Public Benefit Corporation already exists in numerous jurisdictions and those jurisdictions that do not yet facilitate creation of this corporate form should most definitely consider it....

  7. Income, income inequality and youth smoking in low- and middle-income countries.

    Science.gov (United States)

    Li, David X; Guindon, G Emmanuel

    2013-04-01

    To examine the relationships between income, income inequality and current smoking among youth in low- and middle-income countries. Pooled cross-sectional data from the Global Youth Tobacco Surveys, conducted in low- and middle-income countries, were used to conduct multi-level logistic analyses that accounted for the nesting of students in schools and of schools in countries. A total of 169 283 students aged 13-15 from 63 low- and middle-income countries. Current smoking was defined as having smoked at least one cigarette in the past 30 days. Gross domestic product (GDP) per capita was our measure of absolute income. Contemporaneous and lagged (10-year) Gini coefficients, as well as the income share ratio of the top decile of incomes to the bottom decile, were our measures of income inequality. Our analyses reveal a significant positive association between levels of income and youth smoking. We find that a 10% increase in GDP per capita increases the odds of being a current smoker by at least 2.5%, and potentially considerably more. Our analyses also suggest a relationship between the distribution of incomes and youth smoking: youth from countries with more unequal distributions of income tend to have higher odds of currently smoking. There is a positive association between gross domestic product and the odds of a young person in a low- and middle-income country being a current smoker. Given the causal links between smoking and a wide range of youth morbidities, the association between smoking and income inequality may underlie a substantial portion of the health disparities observed that are currently experiencing rapid economic growth. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  8. DAMPAK KEBERADAAN PERUSAHAAN AIR MINUM DALAM KEMASAN DI KLATEN-JAWA TENGAH PADA SITUASI PEREKONOMIAN MASYARAKAT (Impact of Presence of Botled Drinking Water Corporation in Klaten-Central Java on Economic Situation of Community

    Directory of Open Access Journals (Sweden)

    Joko Mariyono

    2015-07-01

    The existence of a corporation will affect the surrounding community. This study analyzes the economic impacts of the presence of the botled drinking water corporation in Klaten District on the livelihood of people around the firm. Data were collected by interviewing 300 households. Interviews were based on a structured questionnaire. Analysis was conducted on household income, consumption and education investment of children. Income growth and decision-making models were used and estimated using econometric models. The results show that the presence of company has been improving the livelyhood of people around the company. Family income has increased and levelled others with higher income levels. As a result of the rapid increase in income, household consumption increased and encouraged education investment. The education of children is important because it attempts to improve the quality of human resource. The next educated and qualified generation determines development of the nation. Although the presence of company has provided desirable economic impacts on the community, it does not immediately mean that the company can extract water resource without limitation. The company still has responsibility to conserve the environment such that the use of water resource is sustainable and benefits community.

  9. Biological dosimetric studies in the Chernobyl radiation accident, on populations living in the contaminated areas (Gomel regions) and in Estonian clean-up workers, using FISH technique

    International Nuclear Information System (INIS)

    Darroudi, F.; Natarajan, A.T.

    1996-01-01

    In order to perform retrospective estimations of radiation doses seven years after the nuclear accident in Chernobyl, the frequencies of chromosomal aberrations in the peripheral blood lymphocytes of individuals living in contaminated areas around Chernobyl and the Estonian clean-up workers were determined. The first study group composed of 45 individuals living in four areas (i.e. Rechitsa, Komsomolski, Choiniki and Zaspa) in the vicinity (80-125 km) of Chernobyl and 20 individuals living in Minsk (control group - 340 km from Chernobyl). The second study group (Estonian clean-up workers) composed of 26 individuals involved in cleaning up the Chernobyl for a different period of time (up to 7 months) and a matched control group consisting of 9 probands. Unstable aberrations (dicentrics and rings) were scored in Giemsa stained preparations and stable aberrations (translocations) were analyzed using chromosome specific DNA libraries and fluorescence in situ hybridization (FISH) technique. For both study groups the estimated average dose is between 0,1-0,4 Gy. Among the people living in the contaminated areas in the vicinity of Chernobyl, a higher frequency of numerical aberrations (i.e. trisomy, hyper diploidy) was evident

  10. Income smoothing and use of derivatives instruments in non-financial companies listed on BM&FBovespa

    Directory of Open Access Journals (Sweden)

    Henrique Portulhak

    2014-09-01

    Full Text Available This paper aims to investigate whether income smoothing and use of derivative financial instruments are related as substitute or complementary practices regarding organizational policies to reduce the volatility of corporate earnings. In order to reach this goal, 214 non-financial companies listed on BM&FBOVESPA stock exchange between 2005 and 2011were analyzed and Eckel (1981 model was applied in order to gather which companies present income smoothing evidences during this period, besides qualitative analysis on explanatory notes to investigate which companies used derivatives in the final year. Chi-square test with Yates correction was employed in order to verify the existence of correlations between income smoothing and derivative instruments. Results indicated, considering the impossibility of rejecting the null hypothesis of the chi-square test with Yates correction, evidence for an inverse relationship between the aforementioned variables. Through the results of this test, it is suggested that organizational policies for use of income smoothing and derivatives can be acting as resource substitutes for non-financial enterprises stock dealers on BM&FBOVESPA, thus meeting individual findings in other international researches.

  11. The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2014-01-01

    Full Text Available The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany. The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

  12. Creating corporate advantage.

    Science.gov (United States)

    Collis, D J; Montgomery, C A

    1998-01-01

    What differentiates truly great corporate strategies from the merely adequate? How can executives at the corporate level create tangible advantage for their businesses that makes the whole more than the sum of the parts? This article presents a comprehensive framework for value creation in the multibusiness company. It addresses the most fundamental questions of corporate strategy: What businesses should a company be in? How should it coordinate activities across businesses? What role should the corporate office play? How should the corporation measure and control performance? Through detailed case studies of Tyco International, Sharp, the Newell Company, and Saatchi and Saatchi, the authors demonstrate that the answers to all those questions are driven largely by the nature of a company's special resources--its assets, skills, and capabilities. These range along a continuum from the highly specialized at one end to the very general at the other. A corporation's location on the continuum constrains the set of businesses it should compete in and limits its choices about the design of its organization. Applying the framework, the authors point out the common mistakes that result from misaligned corporate strategies. Companies mistakenly enter businesses based on similarities in products rather than the resources that contribute to competitive advantage in each business. Instead of tailoring organizational structures and systems to the needs of a particular strategy, they create plain-vanilla corporate offices and infrastructures. The company examples demonstrate that one size does not fit all. One can find great corporate strategies all along the continuum.

  13. Corporate Language Policies

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

    This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...

  14. Corporate Language Policies

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

    2015-01-01

    This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...

  15. IMPLEMENTASI MAQASHID SYARIAH DALAM CORPORATE SOCIAL RESPONSIBILITY DI PT BANK MUAMALAT INDONESIA

    Directory of Open Access Journals (Sweden)

    Saiful Muchlis

    2016-04-01

    Full Text Available Abstrak: Implementasi Maqashid Syariah dalam Corporate Social Responsibility di PT. Bank Muamalat Indonesia. Penelitian ini bertujuan memahami implementasi konsep maqashid syariah atas Corporate Social Responsibility PT Bank Muamalat Indonesia. Melalui Focus Group Discussion (FGD dalam proses pengumpulan data, hasil penelitian menunjukkan bahwa konsep menjaga agama terletak pada kepatuhan terhadap syariah, yaitu kewajiban menggunakan jilbab bagi wanita. Konsep menjaga jiwa dipahami sebagai kewajiban mengeluarkan zakat 2,5% dari total penghasilan perbulan. Konsep menjaga akal dijalankan dengan mendirikan lembaga pendidikan bagi karyawan. Konsep menjaga keturunan diwujudkan dalam peningkatan kesejahteraan karyawan melalui Ittifaq muamalat yang mengatur semua jenis kebutuhan karyawan. Akhirnya, konsep menjaga harta menekankan pada kesejahteraan stakeholder dan nasabah. Abstract: Implementation of Maqashid Sharia in Corporate Social Responsibility in PT. Bank Muamalat Indonesia. This study aims to understand the implementation of the concept of maqashid sharia in the Corporate Social Responsibility of PT Bank Muamalat Indonesia. This study employed Focus Group Discussion (FGD in the data collection process. The results is that the concept of religion keeping lies in adherence to sharia, namely the obligation to wear veil for women. Soul keeping comprises the obligation of zakat issued at 2.5% out of income. Sense keeping is reflected by establishing educational institutions. Descendants keeping is conducted by improving the welfare of employees through Ittifaq Muamalat. Finally, asset keeping is established by placing the emphasis on the welfare of treasure stakeholders and customers.

  16. Light-duty vehicle fuel economy improvements, 1979--1998: A consumer purchase model of corporate average fuel economy, fuel price, and income effects

    Science.gov (United States)

    Chien, David Michael

    2000-10-01

    The Energy Policy and Conservation Act of 1975, which created fuel economy standards for automobiles and light trucks, was passed by Congress in response to the rapid rise in world oil prices as a result of the 1973 oil crisis. The standards were first implemented in 1978 for automobiles and 1979 for light trucks, and began with initial standards of 18 MPG for automobiles and 17.2 MPG for light trucks. The current fuel economy standards for 1998 have been held constant at 27.5 MPG for automobiles and 20.5 MPG for light trucks since 1990--1991. While actual new automobile fuel economy has almost doubled from 14 MPG in 1974 to 27.2 MPG in 1994, it is reasonable to ask if the CAFE standards are still needed. Each year Congress attempts to pass another increase in the Corporate Average Fuel Economy (CAFE) standard and fails. Many have called for the abolition of CAFE standards citing the ineffectiveness of the standards in the past. In order to determine whether CAFE standards should be increased, held constant, or repealed, an evaluation of the effectiveness of the CAFE standards to date must be established. Because fuel prices were rising concurrently with the CAFE standards, many authors have attributed the rapid rise in new car fuel economy solely to fuel prices. The purpose of this dissertation is to re-examine the determinants of new car fuel economy via three effects: CAFE regulations, fuel price, and income effects. By measuring the marginal effects of the three fuel economy determinants upon consumers and manufacturers choices, for fuel economy, an estimate was made of the influence of each upon new fuel economy. The conclusions of this dissertation present some clear signals to policymakers: CAFE standards have been very effective in increasing fuel economy from 1979 to 1998. Furthermore, they have been the main cause of fuel economy improvement, with income being a much smaller component. Furthermore, this dissertation has suggested that fuel prices have

  17. Social business in multinational corporations: an analysis of marketing practices

    Directory of Open Access Journals (Sweden)

    Thiago José de Chaves

    2017-04-01

    Full Text Available Social business (SB as a category of organization that seeks to create long-term economic and social value for the majority of the people has attracted the attention of policy-makers, practitioners, and scholars. Some authors highlight the role that multinational corporations (MNCs have in mitigating social and environmental problems by offering products and services to meet the demands of lower-income populations. Based on a discussion of social business and such initiatives inside MNCs, this article investigates how the Brazilian subsidiaries of two large MNCs (Coca-Cola and Danone are performing SB in a developing country. More specifically, we focused on how they are using their marketing know-how to achieve the desired results. The cases were chosen based on their global relevance, reach, and representativeness in SB efforts. Our study has shown that their social initiatives are linked to the corporate mission, values and strategies, and that they aim to achieve social transformation in connection to their core business. Our goal is to contribute both to academic research and to future initiatives in Brazil and other developing countries.

  18. Income and Well-Being: Relative Income and Absolute Income Weaken Negative Emotion, but Only Relative Income Improves Positive Emotion.

    Science.gov (United States)

    Yu, Zonghuo; Chen, Li

    2016-01-01

    Whether relative income or absolute income could affect subjective well-being has been a bone of contention for years. Life satisfaction and the relative frequency of positive and negative emotions are parts of subjective well-being. According to the prospect theory, hedonic adaptation helps to explain why positive emotion is often so hard to be maintained, and negative emotion wouldn't be easy to be eliminated. So we expect the relationship between income and positive emotion is different from that between income and negative emotion. Given that regional reference is the main comparison mechanism, effects of regional average income on regional average subjective well-being should be potentially zero if only relative income matters. Using multilevel analysis, we tested the hypotheses with a dataset of 30,144 individuals from 162 counties in China. The results suggested that household income at the individual level is associated with life satisfaction, happiness and negative emotions. On the contrary, at a county level, household income is only associated with negative emotion. In other words, happiness and life satisfaction was only associated with relative income, but negative emotion was associated with relative income and absolute income. Without social comparison, income doesn't improve happiness, but it could weaken negative emotion. Therefore, it is possible for economic growth to weaken negative emotion without improving happiness. These findings also contribute to the current debate about the "Esterling paradox."

  19. Primary Drivers of Sustainable Performance: The Case of Corporate Waqf

    Directory of Open Access Journals (Sweden)

    Aliza Ramli

    2018-01-01

    Full Text Available Despite Waqf institutions being perceived as the social mechanism to facilitate equitable economic growth and progress for the ummah, getting its concept accepted and implemented by business organizations remains a challenge. A significant number of waqf institutions are also faced with recurring issues such as underdeveloped waqf properties, unproductive nature of the assets, inability to generate self-income, loose documenting system and mismanagement. Therefore, this paper aims to shed light on the drivers of the successful practice of corporate waqf of a selected waqf institution in Malaysia. Specifically, this paper examines the critical factors that continuously drive the performance of the corporate waqf institution. The framework for the case study was premised upon the tawhidic concept which stemmed from the Quran and Sunnah. In the case study, data were drawn from interviews with key informants, participant observations and reviews of documents. Data collected from multiple sources of evidence enabled the triangulation of data. The situation has enhanced the validity and reliability of the findings. NVivo software was used to code and analyze the data as well as to search for patterns and emerging themes. The results revealed that the case company successfully engaged in waqf practice as well as, sustain its performance. The essential criteria in managing and administering waqf funds at the case company can be linked to the jihad attitude, healthy mindset, an in-depth knowledge of Islamic and waqf fundamentals and strategic leadership. The findings put forth to advance the literature on corporate waqf besides provide insights for policymakers on the drivers for an effective and efficient management of waqf funds and sustainable corporate waqf performance.

  20. Nooreestlased arvustuses ja arvustajatena: lugejakontseptsioonist 20. sajandi alguse kriitikas. The Young Estonians as Critics and in the Eyes of Critics: On the Concept of the Reader in Early 20th Century Estonia

    Directory of Open Access Journals (Sweden)

    Marju Mikkel

    2012-04-01

    Full Text Available Until recently, the treatment of Estonian literature from the beginning of the 20th century has been influenced by the literary and cultural activities and programmatic articles of the Young Estonia movement. Current research on Young Estonia has addressed their more everyday realm of activity, which has heretofore received less attention: the Young Estonians as readers of the new works of their literary contemporaries and their practical criticism in reviews, particularly in daily newspapers. This article uses a receptionhistorical approach to analyze a large body of source material: the Young Estonians voluminous critical oeuvre in the period 1905–1915. The Young Estonians to be examined are all members of the core group of the movement: Gustav Suits, Bernhard Linde, Aino Kallas, Johannes Aavik, Villem Grünthal-Ridala, Jaan Oks, August Alle, and Johannes Semper. Within the larger framework of collective horizons of expectation, the focus of the study is the critics` concept of the reader. In addition, I will briefly discuss the dynamics of how such conceptions change. Research results indicate that in critical reviews from the time of Young Estonia, the topic of the reader was addressed from different standpoints depending on the addressee. Texts directed rhetorically toward a broad readership are characterized by the pursuit of objectivity and generalizations. When the concept of the reader is critic-centered, the text emphasizes subjective judgments, experience, and emotion. When focusing on the author and the text, the reviewer describes the influence on the reader, the cause of which is either the literary work directly or the author’s genius. In the case of polemic on the subject of reading, found mainly in responses written to reviews, the writer interprets another reader (or other readers` reading, opposing it to his or her own. When we follow the way the readers of Young Estonia and the Young Estonians themselves handle the

  1. Corporate culture: It's impact on corporate life and business ...

    African Journals Online (AJOL)

    Corporate culture: It's impact on corporate life and business practices in Nigeria. ... on the work behaviour of management strategists and business policy makers. ... culture include, multinational organizations as well as mergers/acquisitions.

  2. Еnterprise’s corporate management improvement on the base of corporate culture development

    Directory of Open Access Journals (Sweden)

    T.O. Biliak

    2016-12-01

    Full Text Available The author reveals extremely important role of corporate culture and uniqueness of the corporate culture system. It is established that the corporate management is characterized above all, by the economic activity and corporate culture practice. The securement of the balance in the process of interaction between organization and its environment plays one of the key roles in any management system. The author determines the influence of corporate culture on the business activity of the enterprise, when personnel predicts the situation development according to which they build models and evaluate their behavior. While realizing them in their activity employees strengthen certain trends and create in such a way appropriate situations. The search of ways of development and changing corporate culture as the base of corporate management improvement is conducted with the use of the strategic approach. The creation of a corporate culture that supports the development strategy of the enterprise, is an essential component of effective business and management, because the culture shapes a socio-psychological climate and corporate spirit which contributes to the operational execution of tasks and achievement of certain goals. Accordingly to the mentioned above, the set of measures of enterprise’s corporate culture development securement is proposed.

  3. Chemical composition of anthropogenic particles on needles collected close to the Estonian oil-shale power plants

    International Nuclear Information System (INIS)

    Meinander, O.

    1995-01-01

    Within the countries surrounding the Baltic Sea, north-eastern Estonia is among the most polluted areas. Emissions from the oil-shale power plants produce air pollution problems both locally and on a larger scale. In the atmosphere, pollutants mix and convert. Consequently, the particles deposited due to the use of oil-shale can have various chemical compositions. From the point of view of air chemistry, ecological effects and air pollution modelling, knowledge of the chemical composition of the deposited particles can be of great value. The aim of this work was to study the chemical composition of single anthropogenic particles occurring on needle surfaces in north-eastern Estonia and Southern Finland close to the Estonian oil-shale power plants. For the purpose, scanning electron microscopical microanalysis was used

  4. Persepsi Masyarakat Terhadap Program Corporate Social Responsibility (CSR) PT Pln Sektor Pembangkitan Tarahan Provinsi Lampung

    OpenAIRE

    Nurmayasari, Indah; Gitosaputro, Sumaryo; Kusnani, Dedeh Kurniasih

    2013-01-01

    Indicators of Corporate Social Responsibility programs by PT PLN Tarahan Power Sector, South Lampung are suitability, sustainability, and sociality of CSR programs. CSR programs are given for community and the environment. People who receive the programs will have perceptions. The external and internal factors of individuals suspected related to the perceptions are people€™s age, gender, educational level, emotional level, income level, the number of family members, and benefits of CSR progra...

  5. Corporate Business Diplomacy

    DEFF Research Database (Denmark)

    Søndergaard, Mikael

    2014-01-01

    This article illustrates the interdisciplinary nature of the field of corporate business diplomacy using examples from academic disciplines, such as economics and political science, which can contribute to the understanding of corporate business diplomacy. Examples also show that corporate business...... diplomacy can complement business theories such as stakeholder theory and agency theory. Examples from practice show that in a broad sense, corporate business diplomacy is concerned with managing external stakeholders, while in a narrow sense, it is concerned with managing internal stakeholders....... The usefulness of an analytical research triangulation is illustrated....

  6. Bernhard Linde. Noor-Eesti vooriülem. Bernhard Linde. Leader of the Young Estonian Pack

    Directory of Open Access Journals (Sweden)

    Jaanus Kulli

    2012-04-01

    Full Text Available Bernhard Linde (1886–1954 was a recognized and prolific Estonian theatre critic of the first quarter of the 20th century, who mediated and propagated western as well as eastern European theatrical innovations. In addition, he was active as a literary and art critic, publisher, and proponent of libraries, to a modest extent he was a prose writer and poet. Unquestionably, however, Bernhard Linde’s most prominent role was as one of the founding members of the literary movement Young Estonia. He was the group’s first general manager; later on, he was the secretary of the Estonian Writers’ Association Young Estonia, and the chairman of the board of the Young Estonia Publishing House. Linde’s formal education culminated in graduation from Tartu University as a Slavic philologist; he was the only member of the Young Estonia group to demonstrate serious and sustained interest toward Slavic cultures and peoples. Linde was a contradictory figure, evoking a range of responses from his contemporaries: on the one hand, there was the unbelievably broad range of his participation in cultural life, his organizing skills and business instincts in directing publishing houses; on the other hand, a superficiality in his writings, his often rash and subjective style as a critic, and his financial intrigues. If one adds in Linde’s stubbornness, egocentrism, and intense spirit of protest, which often led to lawsuits, the outcome is the portrait of an extremely complicated, fascinating, and passionate man—both in his creative work and his personal life Linde guaranteed a place for himself in literary history through a small catch of texts: a few foundational essays (for example, on August Kitzberg, a translation of Balzac’s Le père Goriot, the essay collection Omad ja võõrad (Own and Foreign and a travel book focusing on the literature and theatre of eastern Europe (Loova Kesk-Euroopa Poole (Toward A Creative Central Europe. The prominent public

  7. Corporate boards and ownership structure as antecedents of corporate governance disclosure in Saudi Arabian publicly listed corporations

    OpenAIRE

    Al-Bassam, Waleed M.; Ntim, Collins G.; Opong, Kwaku K.; Downs, Yvonne

    2015-01-01

    This study investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. Our results suggest that corporations with larger boards, a big-four auditor, higher government ownership, a CG committee and higher institut...

  8. The Corporate Marketing Department

    DEFF Research Database (Denmark)

    Ritter, Thomas; Eggert, Andreas; Münkhoff, Eva

    Corporate marketing has been downsized or eliminated in many firms. At the same time, firms that still own a corporate marketing department struggle with organizing and positioning their commercial front‐end. The question arises whether firms need a corporate marketing department, and if so, how...... it can best add value to the firm. Based on a qualitative study among B2B companies, we develop a conceptual framework highlighting the various parental roles through which corporate marketing can contribute to overall firm and business unit performance. In addition, we identify five gaps that restrain...... successful outcomes of corporate marketing activities. In sum, our framework provides important insights on how to successfully organize corporate marketing activities....

  9. Transnational Corporations in World Development – Still the Same Harmful Effects in an Increasingly Globalized World Economy?

    Directory of Open Access Journals (Sweden)

    Mark Herkenrath

    2015-08-01

    Full Text Available Transnational corporations (TNCs have reached historically unprecedented weight and power in the world’s political economy. Thus, the old question of how these corporations a?ect global development is nowadays more signi?cant than ever. While some scholars claim that corporate globalization will eventually close the worldwide development gap, many others contend that TNC activities lead to insu?cient exploitation of growth potentials within the host country, thereby hindering convergence of national income levels. The present study aims at assessing the validity of these controversial positions by confronting them with the results of past and present empirical research. In the ?rst part, we examine the e?ect of TNC presence on intra-national income inequality by reviewing the most recent cross-national studies dealing with this issue. In the second part, we present the results of our own research, which analyzes the e?ect of TNC presence on economic growth in a sample of 84 countries. The contemporary empirical evidence discussed in the ?rst part as well as the results of our own analyses tend to con?rm earlier ?ndings. They suggest that dependence on TNC activities increases inequality without adding to economic growth. However, the strong negative e?ect of TNC presence on growth found in analyses of data from the late 1960s cannot be reproduced in our contemporary analysis. In a signi?cant number of cases, the potentially harmful consequences of TNC activities seem to have been overcome by adequate countervailing state actions.

  10. Global business management for sustainability and competitiveness: The role of corporate branding, corporate identity and corporate reputation

    OpenAIRE

    Gupta, Suraksha; Melewar, T.C.; Czinkota, Michael C.

    2013-01-01

    This special issue of the Journal of World Business is devoted to the role of intangibles of a firm in building sustainable business for success in competitive markets. The research articles included in this issue have contributed to the on-going academic knowledge about the ability of marketing and management practices to drive business sustainability. This special issue on business sustainabili- ty focuses on the role of corporate branding, corporate identity and corporate reputation.

  11. 78 FR 36797 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Designation of Longer...

    Science.gov (United States)

    2013-06-19

    ... NYPC. In the proposed rule change, FICC acknowledged that it will have to alter its risk management... rule change so that it has sufficient time to evaluate the risk management implications of the proposed... Division and New York Portfolio Clearing, LLC June 13, 2013. On April 15, 2013, the Fixed Income Clearing...

  12. Possible ways of corporate tax base harmonization in the European Union

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2008-01-01

    Full Text Available The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved, that there is negative correlation between the size of the company and the size of the compliance costs of taxation. Based on that, the European Commission has decided for twin-track strategy – to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc. seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union. The aim of the paper is to present the possible harmonization models and further to discuss the methods which could be used for allocation of the consolidated tax base under CCCTB.

  13. 26 CFR 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-6 Section 1.852-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...

  14. Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding

    Directory of Open Access Journals (Sweden)

    Jali Muhamad Nizam

    2017-01-01

    Full Text Available In decades, various organizations worldwide engaged with Corporate Social Responsibility (CSR in order to show their corporate commitments and responsibilities towards societies at large. These commitments and responsibilities are coming from monetary and non-monetary resources for example cash, equipment’s and human resources whom are used for social purposes and activities that leads to a betterment of society and also to improved organization reputation. However, in today’s knowledge and innovation led economy, organizations can no longer affords to get involve in charity and community services merely to fulfil social return without having any sort of economic payoffs. This situation warrants organizations moving beyond CSR to Corporate Social Innovation. This paper explores conceptual understanding between CSR and Corporate Social Innovation. CSR is a traditional philanthropy and old paradigm which is somewhat no longer sufficient in coping with current economic situation. Hence, this paper provides an insight and suggests that corporate social innovation as an emergence new paradigm that perhaps could provide a comprehensive representation in the era of knowledge and innovation led economy that will leads to real change in improving the well-being of people’s life, enhance economic and technological growth. Furthermore, this paper also highlighted knowledge resource is the most significant resource of Corporate Social Innovation.

  15. Euroopa-ihalusest taasiseseisvusperioodi autobiograafiates / European Identifications in Post-Soviet Estonian Life Writing

    Directory of Open Access Journals (Sweden)

    Leena Kurvet-Käosaar

    2016-12-01

    Full Text Available Teesid: Artikkel käsitleb Euroopat kui identiteedi ja minaduse sõlmpunkti ja enesevahenduse mõõdet kolmes omaelulookirjutuslikus teoses, mille autoritel on väljapaistev positsioon eesti (kirjanduskultuuris: Jaan Krossi „Kallid kaasteelised“ (2003a, 2008, Jaan Kaplinski „Isale“ (2003 ja Tõnu Õnnepalu „Flandria päevik“ (2007. Artikkel keskendub sellele, kuidas küsimused suhestumise trajektooridest Euroopa mäluruumiga haakuvad Krossi, Kaplinski ja Õnnepalu teostes esiletuleva enesemääratlusliku raamiga, neist lähtuvate vastastikuse kõnetuse võimaluste ja oma aegruumi tunnetuse pidepunktidega. Kuigi tegemist on eesti keeles ilmunud ning eesti kultuuriruumi lugejale suunatud teostega, seostuvad neis väljajoonistuvad enesemääratluse teljed viimastel aastakümnetel hoogustunud laiemate aruteludega ühtse Euroopa mäluraami ning identiteedi võimalikkusest ja selle toimimise tingimustest.   In recent years, the question of the possibility of a shared frame of memory and identity in Europe, its desired manifestations and practices for attaining it as well as its obstacles and limitations to it have gained prominence in scholarly debates in a number of disciplines. In terms of the division between the East and West of Europe, these discussions take as their starting point the collapse of the Soviet system in 1989 as well as the European Union enlargement in 2004. Far from uniform, the exceedingly complex and contrasting ranges of arguments have put forward a varied palette of perspectives and suggestions about possible and desirable implications of Europe in different socio-political and cultural configurations. Taking these debates as my starting point, the current article offers an analysis of three life writing works by contemporary Estonian authors and intellectuals, Kallid kaasteelised (Dear Fellow Travellers, 2003, 2008 by Jaan Kross, Isale (To My Father, 2003 by Jaan Kaplinski and Flandria päevik (The Flemish Diary

  16. INTEGRATED CORPORATE STRATEGY MODEL

    Directory of Open Access Journals (Sweden)

    CATALINA SORIANA SITNIKOV

    2014-02-01

    Full Text Available Corporations are at present operating in demanding and highly unsure periods, facing a mixture of increased macroeconomic need, competitive and capital market dangers, and in many cases, the prospect for significant technical and regulative gap. Throughout these demanding and highly unsure times, the corporations must pay particular attention to corporate strategy. In present times, corporate strategy must be perceived and used as a function of various fields, covers, and characters as well as a highly interactive system. For the corporation's strategy to become a competitive advantage is necessary to understand and also to integrate it in a holistic model to ensure sustainable progress of corporation activities under the optimum conditions of profitability. The model proposed in this paper is aimed at integrating the two strategic models, Hoshin Kanri and Integrated Strategy Model, as well as their consolidation with the principles of sound corporate governance set out by the OECD.

  17. Corporations as social contractors : a study on corporate social responsibility

    OpenAIRE

    Kalstad, Marius Aas

    2007-01-01

    This thesis takes up the issue of the role of business in today s society, in the form of Corporate Social Responsibility (CSR). The research question is: Do corporations/does business have responsibilities beyond maximising profit for owners? Social contract theory, as presented by Hobbes and Locke, is used to morally justify a corporate responsibility that goes beyond the traditional business responsibility of maximising profit for stolckholders. Further, the stakeholder model is proscribed...

  18. Corporate environmental responsibility – a key determinant of corporate reputation

    OpenAIRE

    Cristina Ganescu; Laura Dindire

    2014-01-01

    This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate enviro...

  19. The Problems of Estonian R&D and Innovation Strategy and the Demand-Side Innovation Policies

    Directory of Open Access Journals (Sweden)

    Tõnu Roolaht

    2012-12-01

    Full Text Available The second larger Estonian R&D and Innovation Strategy ‘Knowledge-based Estonia 2007-2013’ is aimed at continuing the advancement of research and development efforts towards an innovative knowledge-based society and economic system in Estonia. Fostering of knowledge-based high-tech industries is seen as paramount for retaining country’s competitive advantage. However, the mid-term evaluations indicate that several goals of the strategy might not be achievable by 2013. In fact, the policy measures have been much more successful in developing scientific research, as indicated by increased international publication, number of patents, and number of researchers and engineers. The advances in development of high-tech products and services through innovations are noticeable but less prominent. The purpose of this study is to suggest the role for demand-side innovation policies in helping to advance commercial development and innovation

  20. Corporate governance and corporate social responsibility: A typology of OECD countries

    Directory of Open Access Journals (Sweden)

    Patricia Crifo

    2016-06-01

    Full Text Available This article investigates the relationships between corporate governance and Corporate Social Responsibility (CSR. The underlying intuition is that governance factors are major determinants of CSR policies and extra-financial performance. More precisely, we identify three main factors that determine the strength of CSR engagement at the firm level: the structure of equity ownership (identity of shareholders, the composition and structure of board of directors, and the regulatory framework on corporate governance and CSR. We show how evolutions regarding corporate governance over the three previous decades have paved the way and shaped the rise of CSR. In addition, we elaborate a typology of CSR and governance structures that characterize OECD countries depending on whether the CSR reporting regime is stringent versus non-stringent, and on whether the corporate governance model is based on the shareholder, stakeholder or hybrid regime.

  1. CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION

    OpenAIRE

    Vasile Burja; Silvia – Stefania Mihalache

    2010-01-01

    Corporate Social Responsibility, a concept without a world accepted definition is starting to beused in Romania as well. This is the reason why in the present article we try to make a theoreticaldescription of the present concept and to exemplify it by presenting the responsible activities of acorporation in Romania, Rosia Montana Gold Corporation.

  2. Corporate Governance

    Directory of Open Access Journals (Sweden)

    Dragoș-Mihail Daghie

    2011-05-01

    Full Text Available The purpose of this study is to analyze and understand the recently introduced form of managementof a company limited by shares. The Law no. 441/2006, which fundamentally amended Company Law,created this form of controlling the company, the corporate governance, but the legislation does not explicitlydefine what it wants to achieve through this instrument. This topic is recent in research as the theme ofgerman-roman commercial law systems (in French corporate governance system was introduced in 1966 andin Romania in 2006 but in terms of Anglo-Saxon law, the topic has been addressed years since 1776 (AdamSmith: The Wealth of Nations The concept of corporate governance would like, as a result, to establish somerules that companies must comply in order to achieve effective governance, transparent and beneficial forboth shareholders and for the minority. Corporate governance is a key element with an aim at improvingefficiency and economic growth in full accordance with the increase of investors’ confidence. Corporategovernance assumes a series of relationship between the company management, leadership, shareholders andthe other people concerned. Also corporate governance provides for that structure by means of which thecompany’s targets are set out and the means to achieve them and also the manner how to monitor such.

  3. Corporate Governance Country Assessment : Malaysia

    OpenAIRE

    World Bank

    2012-01-01

    This report assesses Ghana s corporate governance policy framework. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Ghana. It is an update of the 2005 Corporate Governance ROSC. Good corporate governance enhances investor trust, helps to protects mino...

  4. Entrepreneurship, Firm Entry, and the Taxation of Corporate Income : Evidence from Europe (Revised version of DP 2008-65)

    NARCIS (Netherlands)

    Da Rin, M.; Di Giacomo, M.; Sembenelli, A.

    2009-01-01

    Can tax policy foster the creation of new companies? To answer this question, we assemble a novel country-industry level panel database with data on entry (by incorporation) for 17 European countries between 1997 and 2004. Our analysis is based on recent models of how corporate taxation affects

  5. The Essential Elements of Corporate Law. What is Corporate Law?

    OpenAIRE

    Armour, John; Hansmann, Henry; Kraakman, Reinier

    2017-01-01

    This article is the first chapter of the second edition of “The Anatomy of Corporate Law: A Comparative and Functional Approach”, by Reinier Kraakman, John Armour, Paul Davies, Luca Enriques, Henry Hansmann, Gerard Hertig, Klaus Hopt, HidekiKanda and Edward Rock (Oxford University Press, 2009). The book as a whole provides a functional analysis of Corporate (or Company) Law in Europe, the U.S., and Japan. Its organization reflects the structure of Corporate Law throughout all jurisdictions, w...

  6. Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

    Directory of Open Access Journals (Sweden)

    Jaja Suteja

    2017-12-01

    Full Text Available The correlation between theoretical and empirical of corporate governance (CG and corporate financial performance (CFP is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR, on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

  7. Revisiting the Complexities of Corporate Branding

    DEFF Research Database (Denmark)

    Gyrd-Jones, Richard; Merrilees, Bill; Miller, Dale

    2013-01-01

    The evolution of corporate branding literature since the seminal paper by Balmer is evaluated. The literature exhibits signs of maturing, which is evidenced by multiple theoretical underpinnings and a widening scope. Four themes are identified: (i) corporate brand as differentiation; (ii) corporate...... brand as corporate communication; (iii) corporate brand as a values-based approach; and (iv) corporate brand as internal branding approaches. We give special attention to issues of corporate communication, corporate identity, corporate vision, multiple stakeholders, alignment, multiple voices, corporate...... values and organisational culture. The themes are examined through a ‘paradox’ lens. Each theme is discussed in terms of the theoretical challenges arising from complexities in that aspect of corporate branding, ensuing apparent paradoxes and possible solutions for each paradox. The paradoxes...

  8. Who Pays the Corporate Tax? Insights from the Literature and Evidence for Canadian Provinces

    Directory of Open Access Journals (Sweden)

    Kenneth J. McKenzie

    2017-04-01

    Full Text Available Who bears the burden, or incidence, of the corporate income tax (CIT? This is an important, if not somewhat contentious, policy issue. In this paper we provide a discussion of the existing research on the question, viewing it through a Canadian policy lens. We also use some new results from a companion technical paper, which undertakes one of the few empirical investigations of the issue using Canadian data, to discuss the implications of increases in corporate taxes for wages in Canadian provinces. While it is clear that people, not corporate entities, ultimately bear the burden of corporate taxes, a key question is which people? The answer to this question has important implications for the equity, or fairness, of the tax system. Much of the recent focus in policy discussions concerns the allocation of the burden of the CIT between owners of capital and labour. Since income from capital tends to be concentrated with wealthier individuals, if the burden of the CIT falls mostly on the owners of capital, it increases the progressivity of the tax system. On the other hand, if the tax is borne mostly by labour through lower wages, the CIT is less progressive. Much of the research into the incidence of the CIT has employed theoretical simulation models. Early models of this type, which were based on a closed economy with fixed supplies of labour and capital, suggested that most of the burden of the CIT would be borne by the owners of capital throughout the economy, and not just the shareholders of firms in the corporate sector. Subsequent extensions of those models into a small open economy setting, where capital and goods are highly mobile between jurisdictions (countries, provinces, predict that most of the burden of the CIT will be borne by other inputs that are relatively inelastic in supply, such as labour. These small open economy models are particularly relevant for Canada. Viewing the results of these models through a Canadian lens, we

  9. Sustainable performance of microinsurance in low-income markets

    Directory of Open Access Journals (Sweden)

    Last Mazambani

    2018-06-01

    Full Text Available Sustainable performance in microinsurance offering in low-income markets is important to ensure that the service simultaneously achieves corporate profitability and poverty alleviation. Sustainable performance requires a balanced integration of supply and demand factors in the offering of the service. Microinsurance is still supply driven thereby creating a lopsided mismatch between demand and supply that leads to oversupply and low uptake. On the basis of extant literature, the paper aims to propose and discuss factors critical to demand and supply of microinsurance. A conceptual framework for sustainable microinsurance is presented with individual metrics that can be addressed as managerial tools for driving and controlling sustained superior performance. While this is a theoretical paper, microinsurance practitioners may benefit from the application of the presented theory

  10. The Impact of Corporate Board Meetings on Corporate Performance ...

    African Journals Online (AJOL)

    Our findings suggest a statistically significant and positive association between the frequency of corporate board meetings and corporate performance, implying that SA boards that meet more frequently tend to generate higher financial performance. A further investigation indicates a significant non-monotonic link between ...

  11. Corporate Schooling Meets Corporate Media: Standards, Testing, and Technophilia

    Science.gov (United States)

    Saltman, Kenneth J.

    2016-01-01

    Educational publishing corporations and media corporations in the United States have been converging, especially through the promotion of standardization, testing, and for-profit educational technologies. Media and technology companies--including News Corp, Apple, and Microsoft--have significantly expanded their presence in public schools to sell…

  12. Transnational Corporations and Corporate Citizenship: Analyzing New Roles of Organization Development Practitioners

    Science.gov (United States)

    Stolz, Ingo Stephan

    2012-01-01

    Research shows that too few transnational corporations (TNCs) have the organizational capacity to manage corporate citizenship. Evidence exists that ever more TNCs adopt programs of corporate citizenship development in order to increase this capacity. However, both in academic and practical literature, there is a general lack of a strategic…

  13. 12 CFR 561.15 - Corporation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  14. 12 CFR 583.8 - Corporation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...

  15. Corporal punishment.

    Science.gov (United States)

    Bauman, L J; Friedman, S B

    1998-04-01

    Pediatricians differ on the optimal ways to discipline children. The major controversy surrounds the use of corporal punishment. In an effort to resolve this controversy, the American Academy of Pediatrics (AAP) cosponsored a conference entitled "The Short and Long-Term Consequences of Corporal Punishment" in February 1996. This article reviews scientific literature on corporal punishment and summarizes the proceedings from the conference. The authors conclude that, although the research data are inadequate to resolve the controversy, there are areas of consensus. Practitioners should assess the spanking practices of the parent they see and counsel parents to avoid those that are, by AAP consensus, dangerous, ineffective, or abusive.

  16. Corporate risk management : an overview

    NARCIS (Netherlands)

    Oosterhof, Casper M.

    2001-01-01

    Corporate risk management and hedging are important activities within financial as well as non-financial corporations. Under the assumptions of Modigliani and Miller [1958], corporate risk management is a redundant activity. However, the existence of market imperfections can explain the corporate

  17. Corporate marketing: Apocalypse, advent and epiphany

    OpenAIRE

    Balmer, JMT

    2009-01-01

    Purpose - this paper aims to explain the nature and relevance of corporate marketing and details the antecedents of the territory. Corporate marketing is a marketing and management paradigm which synthesises practical and theoretical insights from corporate image and reputation, corporate identity, corporate communications and corporate branding, among other corporate-level constructs. Design/methodology/approach – via the adoption of a quadrivium; a traditional classical, four-part, app...

  18. TAX EVASION, LEVEL OF INTERNET CORPORATE REPORTING AND FIRM VALUE: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS

    Directory of Open Access Journals (Sweden)

    Asmoro P.S.

    2018-03-01

    Full Text Available As a developing country that accumulates its source of revenue to taxes, Indonesia is not spared from tax compliance issues. The low level of tax compliance indicates a different point of view between the government and the Taxpayer. The low level of tax compliance indicates a different point of view between the government and the Taxpayer. Taxpayers still consider the obligation to pay taxes as an expense that can reduce their income or profits. Therefore, the rational Taxpayer will try to minimize the tax burden. One of them is by doing Tax Evasion. Taxation management is more often done by the Taxpayer Agency, especially the Manufacturing company. This is because the company has a very high business risk. Tax Evasion can increase organizational complexity which in turn can reduce financial transparency. Therefore, companies are required to disclose more information and provide flexible reporting systems that facilitate stakeholders. This encourages companies in the world to take advantage of the development of information technology and interconnection networking through internet corporate reporting. Utilization of internet corporate reporting is expected to increase the value of the company. This study aims to analyze the relationship between the concept of Tax Evasion, the level of internet corporate reporting disclosure, and the firm value. The results showed that the three hypotheses in this study were accepted. Tax Evasion affects the level of internet corporate reporting disclosure. In addition, Tax Evasion also directly or indirectly influence the firm value through the level disclosure of internet corporate reporting.

  19. The Budget and Economic Outlook: Fiscal Years 2006 to 2015

    Science.gov (United States)

    2005-01-01

    Social Insurance Tax Base 85 4-5. CBO’s Projections of Social Insurance Tax Receipts, by Source 88 4-6. CBO’s Projections of Corporate Income Tax Receipts...taxed like partnerships. An S corporation is exempt from the corporate income tax , but its owners pay income taxes on all of the firm’s income...subject to a taxable maximum. The Corporate Income Tax Base Corporate profits are the tax base of the corporate in- come tax. Profits are measured

  20. Income inequality and adolescent fertility in low-income countries.

    Science.gov (United States)

    Castro, Ruben; Fajnzylber, Eduardo

    2017-09-28

    : The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999). Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  1. Corporate Finance, Incomplete Contracts, and Corporate Control

    OpenAIRE

    Patrick Bolton

    2014-01-01

    This essay in celebration of Grossman and Hart (GH) (Grossman, S., and H. Oliver. 1986. "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration," 94 Journal of Political Economy 691–719.) discusses how the introduction of incomplete contracts has fundamentally changed economists’ perspectives on corporate finance and control. Before GH, the dominant theory in corporate finance was the tradeoff theory pitting the tax advantages of debt (relative to equity) against ba...

  2. Corporate Risk Disclosure and Corporate Governance

    Directory of Open Access Journals (Sweden)

    Kaouthar Lajili

    2009-12-01

    Full Text Available To date, research which integrates corporate governance and risk management has been limited. Yet, risk exposure and management are increasingly becoming the core function of modern business enterprises in various sectors and industries domestically and globally. Risk identification and management are crucial in any business strategy design and implementation. From the investors’ point of view, knowledge of the risk profile, risk appetite and risk management are key elements in making sound portfolio investment decisions. This paper examines the relationships between corporate governance mechanisms and risk disclosure behavior using a sample of Canadian publicly-traded companies (TSX 230. Results show that Canadian public companies are more likely to disclose risk management information over and above the mandatory risk disclosures, if they are larger in size and if their boards of directors have more independent members. Minority voting control ownership structures appear to negatively impact risk disclosure and CEO incentive compensation shows mixed results. The paper concludes that more research is needed to further assess the impact of various governance mechanisms on corporate risk management and disclosure behavior.

  3. THE SOUND OF CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    DUMITRASCU LUMINITA MIHAELA

    2012-07-01

    Full Text Available The paper explores the corporate governance and corporate social responsibility in music industry, by reviewing the literature and investigating the aspects in the context of a sample made by top companies in this domain. The paper spotlighting the mutual connections between corporate governance and corporate social responsibility. The research methodology used consists in investigate the corporate governance codes. It’s about a qualitative interpretive research methodology that was adopted. The findings suggest the intercorelation of corporate governance with corporate social responsibility. The main contribution of the author consists in the fact that the added value of this paper and the original contribution leads in the intercorelation of these two aspects of corporate governance and corporate social responsibility, the findings beeing interesting, implying that recent preoccupation with corporate governance in music industry is starting to be equable by some attention to social responsibility aspects, with growing appreciation of their interdependencies. Previous literature has researched corporate governance and corporate social responsibility independently. Due to this fact, this paper is considering them jointly. The paper is important for both practical and theoretical aspects: for managers and also can serve as the basis for future research on this topic. The current paper is realized in the doctoral program entitled “PhD in Economics at the Standards of European Knowledge- DoEsEc”, scientific coordinator Prof. PhD Niculae Feleaga, Institution: The Academy of Economic Studies Bucharest, Faculty of Accounting and Management Informatic System, Department of International Accounting, period of research 2009-2012.

  4. CORPORATE BRANDING COWORKING PLACE IN BANDUNG (CORPORATE BRANDING COWORKING SPACE DI BANDUNG

    Directory of Open Access Journals (Sweden)

    Dewi Damayanti

    2017-10-01

    Full Text Available The title of this research is “Corporate Branding Coworking Space in Bandung” with the subtitle is “Descriptive Study of Corporate Branding Coworking Space in Bandung to Create Product Differentiation”. The high demand for economical workspace makes business coworking space growing. The growth happen in Bandung and make the level of competition coworking space in Bandung is quite high, especially with the uniformity of the product offered each coworking space. Seeing these growth, researchers interested in conducting research on how corporate branding coworking space in Bandung to create product differentiation.The purpose of this study is to discover how company create the vision, implemented vision to their corporate culture, and the compability between their vision and image of Bandung Digital Valley, Freenovation, and Ruang Reka that stakeholder created. The method used in this research is descriptive method with qualitative data and Hatch & Schultz’s concept of corporate branding. The data collection techniques used in interviews, observation, and documentation study.The result of this study indicate that Bandung Digital Valley, Freenovation, and Ruang Reka focus to introduce the company to their target market. Started from create the vision of the company by founder based on their experiences and business opportunity. Then, the application of corporate vision to corporate culture. Non of Bandung Digital Valley, Freenovation, or Ruang Reka implement the vision into corporate culture. Last, Bandung Digital Valley, Freenovation, and Ruang Reka think it is not a right time to create corporate image because they need to improve the quality of their facility first.   Keywords : corporate branding, product differentiation, Bandung Digital Valley, Freenovation, Ruang Reka Judul penelitian yang diangkat adalah “Corporate Branding Coworking Space di Bandung” dengan sub judul Studi Deskriptif mengenai Corporate Branding Coworking

  5. Chemistry of the Estonian oil-shale kukersite

    Energy Technology Data Exchange (ETDEWEB)

    Kogerman, P N

    1931-01-01

    Estonian oil shale is one of the oldest and richest oil shales in the world. The deposits occur in the Middle-Ordovician strata having a total thickness of 2.2 meters. The ultimate composition of the kerogen varied within the following limits: carbon 76.5 to 76.7 percent, hydrogen 9.1 to 9.2 percent, nitrogen 0.2 to 0.4 percent, sulfur 1.6 to 2.2 percent, chlorine 0.5 to 0.7 percent, and oxygen (by difference) 11.2 to 12.2 percent. The composition of kukersite kerogen corresponds nearly to the empirical formula (C/sub 8/H/sub 11/O)n. One of the most significant differences between kukersite, coal, and lignite is the amount of alkali-soluble substances present. Kukersite has almost no humic acids. Samples of kukersite were brominated and chlorinated. The halogenated shales showed a solubility in absolute alcohol of 26 percent compared to only 0.31 percent for untreated shale. Enriched shale (4.5 percent ash) did not react with chlorine as much as did raw shale. Apparently the mineral matter acted catalytically during chlorination. The amount of soluble extract obtained by solvent treatment of kukersite ranged from 0.22 percent with chloroform to 2.20 percent with tetrachloroethane. Heat was the most effective agent for the depolymerization of kukersite kerogen. The percentage loss of weight due to drying in air was much less than in the presence of carbon dioxide. The results indicated that on drying in air, the powdered shale loses water and a volatile substance, probably the oxides of carbon, up to 80/sup 0/C. Carbon dioxide was also found to be present in the gases eliminated at the temperature of initial decomposition. Pulverized shale, heated for 6 hours at 220/sup 0/C, lost 2.6 percent of its weight; its solubility in carbon disulfide was 2.11 percent. Kukersite kerogen was formed from compounds that were resistent to bacteriological decomposition, such as waxes and resins, plus decomposition products of proteins, cellulose, and putrefaction products of

  6. 75 FR 60138 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

    Science.gov (United States)

    2010-09-29

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,579] Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, VA; Notice of Affirmative... Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, Virginia...

  7. 76 FR 19472 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

    Science.gov (United States)

    2011-04-07

    ... Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, VA; Notice of Negative... and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, Virginia (subject firm... firm, stated that the Galax, Virginia facility is owned by ``Guardian Industries, a [[Page 19473...

  8. Income inequality and adolescent fertility in low-income countries

    Directory of Open Access Journals (Sweden)

    Ruben Castro

    2017-09-01

    Full Text Available Abstract: The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999. Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  9. The vector of the tobacco epidemic: tobacco industry practices in low and middle-income countries.

    Science.gov (United States)

    Lee, Sungkyu; Ling, Pamela M; Glantz, Stanton A

    2012-03-01

    To understand transnational tobacco companies' (TTCs) practices in low and middle-income countries which serve to block tobacco-control policies and promote tobacco use. Systematic review of published research on tobacco industry activities to promote tobacco use and oppose tobacco-control policies in low and middle-income countries. TTCs' strategies used in low and middle-income countries followed four main themes-economic activity; marketing/promotion; political activity; and deceptive/manipulative activity. Economic activity, including foreign investment and smuggling, was used to enter new markets. Political activities included lobbying, offering voluntary self-regulatory codes, and mounting corporate social responsibility campaigns. Deceptive activities included manipulation of science and use of third-party allies to oppose smoke-free policies, delay other tobacco-control policies, and maintain support of policymakers and the public for a pro-tobacco industry policy environment. TTCs used tactics for marketing, advertising, and promoting their brands that were tailored to specific market environments. These activities included direct and indirect tactis, targeting particular populations, and introducing new tobacco products designed to limit marketing restrictions and taxes, maintain the social acceptability of tobacco use, and counter tobacco-control efforts. TTCs have used similar strategies in high-income countries as these being described in low and middle-income countries. As required by FCTC Article 5.3, to counter tobacco industry pressures and to implement effective tobacco-control policies, governments and health professionals in low and middle-income countries should fully understand TTCs practices and counter them.

  10. Corporate Involvement in C AI

    Science.gov (United States)

    Baker, Justine C.

    1978-01-01

    Historic perspective of computer manufacturers and their contribution to CAI. Corporate CAI products and services are mentioned, as is a forecast for educational involvement by computer corporations. A chart of major computer corporations shows gross sales, net earnings, products and services offered, and other corporate information. (RAO)

  11. Corporate values of the 25 largest European banks : Exploring the ambiguous link with corporate scandals

    NARCIS (Netherlands)

    Ehrenhard, Michel L.; Fiorito, Timo L.

    2018-01-01

    Corporate value statements communicate what a firm aspires for and what drives their value creation. In addition, corporate values often also define which behaviors are acceptable and which are not. Ideally, corporate values are representations of a firm's informal corporate values and

  12. Relationship between Corporate Governance and Information Security Governance Effectiveness in United States Corporations

    Science.gov (United States)

    Davis, Robert E.

    2017-01-01

    Cyber attackers targeting large corporations achieved a high perimeter penetration success rate during 2013, resulting in many corporations incurring financial losses. Corporate information technology leaders have a fiduciary responsibility to implement information security domain processes that effectually address the challenges for preventing…

  13. Corporate social responsibility and corporate governance in Indonesian public listed companies

    OpenAIRE

    Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara

    2017-01-01

    This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR) disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs). The annual reports of 115 PLC for two years (2011 and 2012) were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consisten...

  14. Five-Year Budget Projections: Fiscal Years 1981-1985. A Report to the Senate and House Committees on the Budget. Part II.

    Science.gov (United States)

    1980-02-01

    income tax structure also do not respond proportionally to inflation. There is, however, no agreed-upon method of indexing the corporate income tax to...including changes in the investment tax credit, accelerated depreciation, reductions in the corporate income tax rate, and a decrease in corporate...1985. Oil Price Decontrol and the Corporate Income Tax Under normal circumstances, corporate income taxes might be expected to increase at about the

  15. 77 FR 65543 - Energy Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC...

    Science.gov (United States)

    2012-10-29

    ... Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC; Notice of Application Take notice that on October 16, 2012, Energy Corporation of America and Eastern American Energy Corporation (collectively, ECA), and First ECA Midstream LLC (First ECA Midstream), 501 56th Street SE...

  16. Information and Corporate Cultures.

    Science.gov (United States)

    Drake, Miriam A.

    1984-01-01

    This paper defines "corporate culture" (set of values and beliefs shared by people working in an organization which represents employees' collective judgments about future) and discusses importance of corporate culture, nature of corporate cultures in business and academia, and role of information in shaping present and future corporate…

  17. Convergence or divergence of male and female physicians' hours of work and income.

    Science.gov (United States)

    Dedobbeleer, N; Contandriopoulos, A P; Desjardins, S

    1995-08-01

    This article verifies if the increase in the percentage of women in the medical profession led to the convergence of male and female physicians' hours of work as well as income. Active physicians in Quebec in 1978 were compared to the ones in 1988. Data were obtained from the computerized files of the Quebec Corporation of Physicians and the Régie d'assurance-maladie du Quebec. Despite the increasing representation of women in the medical profession, gender differences in hours worked and income remained. However, results also showed a tendency toward a convergence in total hours of work, more behavioral variation among women physicians and some behavioral change among men. The experience of the past should thus not be used as the basis for projections of future physician productivity or for medical manpower planning purposes without a careful analysis of trends in behavioral changes.

  18. Negative employee corporate brand identification: A case study of a prominent Malaysian University corporate brand

    OpenAIRE

    Syed alwi, SF; Balmer, JMT; CheHa, N; Yen, D

    2014-01-01

    The purpose of this paper is to investigate negative employee corporate brand identification towards a business school in Malaysia. The research marshals the nascent literature of corporate brand identification (Balmer and Liao 2007; Balmer, Liao and Wang 2008) which marked new ground by drawing on social identity theory in corporate branding contexts. Corporate brand identification is relatively new concept but has been recognized as very important facet of corporate marketing (Balmer and Li...

  19. Collecting the tax on Income from Investments and Income Statement

    OpenAIRE

    Raluca Andreea MIHALACHE

    2015-01-01

    Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of As...

  20. CORPORATE GOVERNANCE, OWNERSHIP STRUCTURE AND CORPORATE DIVERSIFICATION: EVIDENCE FROM THE MALAYSIAN LISTED COMPANIES

    Directory of Open Access Journals (Sweden)

    Ayoib Che Ahmad

    2003-01-01

    Full Text Available Previous research has contributed much to our understanding of the relationship between corporate diversification strategy and corporate governance quality. The majority of published works has been on sophisticated and mature markets in first world nations. This paper extends previous knowledge by examining this relationship in a developing country. Malaysia is a developing country that provides a rich setting for corporate governance research. The structure of the business environment and the availability of published data make it an interesting research site.The results showed that outside blockholding especially non-institutional blockholding was negatively associated with diversification. However, evidence of significant relationship between managerial ownership and diversification was not found although the directions were generally as expected. Similarly, good corporate governance was shown to reduce diversification activities. The variable for separate board structure was consistently significant in most of the estimations. However, the other measure of corporate governance namely the proportion of outside directors was not as significant as might be expected. The study opens the way for a richer understanding of the links between corporate governance, ownership structure and corporate diversification in a developing country.