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Topic Review
Biography
Topic Review
Qualifying Investor Alternative Investment Fund (QIAIF)
Qualifying Investor Alternative Investment Fund or QIAIF is a Central Bank of Ireland regulatory classification established in 2013 for Ireland's five tax-free legal structures for holding assets. The Irish Collective Asset-management Vehicle or ICAV is the most popular of the five Irish QIAIF structures, and was designed in 2014 to rival the Cayman Island SPC; it is the main tax-free structure for foreign investors holding Irish assets. In 2018, the Central Bank of Ireland expanded the Loan Originating QIAIF or L–QIAIF regime which enables the five tax-free structures to be used for closed-end debt instruments. The L–QIAIF is Ireland's main Debt–based BEPS tool as it overcomes the lack of confidentiality and tax secrecy of the Section 110 SPV. It is asserted that many assets in QIAIFs and LQIAIFs are Irish assets being shielded from Irish taxation. Irish QIAIFs and LQIAIFs can be integrated with Irish corporate base erosion and profit shifting ("BEPS") tax tools to create confidential routes out of the Irish tax system to Ireland's main Sink OFC, Luxembourg. In March 2019, the UN identified Ireland's "preferential tax regimes" for foreign funds on Irish assets as affecting the human rights of tenants in Ireland.
659
10 Nov 2022
Topic Review
Corporate Responsibility in the Digital Era
As the digital era advances, many industries continue to expand their use of digital technologies to support company operations, notably at the customer interface, bringing new commercial opportunities and increased efficiencies. New sets of responsibilities associated with the deployment of these technologies are emerging, encompassed within the concept of corporate digital responsibility (CDR). The scope of CDR is wide-ranging and overlaps with the other dimensions of corporate social responsibility (CSR), having social, economic, ethical, and environmental—as well as technological components.
656
31 Jul 2023
Topic Review
Marine Economics and Resources
Along with scientific and technological developments and the increasing scope of human activities, the importance of marine resources, the marine environment, marine space, and strategies regarding marine management have been gradually realized by countries worldwide. Due to their ecological and economic value, marine resources have always been, and remain, a dynamic force for human survival and development, and the value the ocean generates continues to increase. Marine research includes a combination of economic, social, and ecological elements. When exploiting and utilizing marine resources, people must not only consider economic objectives but also evaluate how that exploitation and utilization influences the local natural environment. Moreover, influences on society, the economy, and the environment after resource exploitation should also be preliminarily evaluated.
656
06 Sep 2022
Biography
Lester Ingber
Prof. Lester Ingber has published over 100 papers and books in theoretical physics, neuroscience, finance, optimization, combat analysis, karate, and education. As CEO of Physical Studies Institute LLC (PSI) in Hillsboro OR he develops and consults on projects documented in the https://www.ingber.com/ archive. Prof. Ingber received: his diploma from Brooklyn Technical High School in 1958; his
655
04 Aug 2022
Topic Review
Characteristics of Lead Users in the NPD Process
Despite the promising ideas of lead users, the success rate of the open innovation process remains low if no proper personal characteristics are attached to the external contributor. The knowledge about the essential characteristic elements of lead users is crucial to select the right lead users in the early stage of the NPD.
655
09 Feb 2022
Topic Review
Sustainable Agri-Food Supply Chain
The current agri-food supply chain is affected by different problems such as food loss and waste generation along the supply chain, and the circular economy offers a possibility to enhance and optimize the production and consumption to seek to a sustainable paradigm. The circular economy can be a winning approach to intervene and moderate the impacts generated in the agri-food sector, proposing actions and solutions to readmit wastes and by-products in the productive chain.
655
29 Sep 2021
Topic Review
Sustainable Consumption Research and Role of Marketing
There is a causal relationship between existential dangers to biosphere and unsustainable consumption practices. For more than three decades, academics and researchers have explored ideas to make consumption practices sustainable. Still, a practical and widely accepted solution to the problem is missing. Sustainable consumption research has proliferated since 2015, indicating a heightened interest in the field. There are four major schools of thought in sustainable consumption research, employing three interdependent micro, meso, and macro levels of analysis to understand consumption practices. One innovative way to make consumption sustainable is consuming mindfully, a method that, along with sustainability, promotes subjective well-being, pro-sociality, and greater connectedness to nature, and decreases materialistic values. Temperance in consumption, resulting from a mindful attitude, connects self-care with societal and ecological care and adds to the consumer’s subjective well-being or quality of life, showing a direct relationship between sustainable behaviors and quality of life (QOL).
655
11 May 2023
Topic Review
Chief Financial Officer Compensation and Corporate Sustainability
CFO compensation describes the remuneration of CFOs, which can be short-term and long-term oriented, cash based and non-cash based, and fixed or variable. The design of CFO compensation is crucial to aligning the interests of the CFO with the financial and non-financial interests of other stakeholders, making it an important corporate governance tool.
654
15 Nov 2021
Topic Review
Regulatory Focus and Consumers’ Attitudes toward Artificial Meat
While production and consumption of meat cast a shadow over the prospects for sustainable development, artificial meat may be the solution. However, consumer acceptability of artificial meat is a major impediment to its use as a suitable alternative. Here analyzed the relationship between regulatory focus and consumer acceptance of artificial meat using randomized controlled trial data. Results showed that promotion focus results in a higher acceptance of artificial meat products due to a higher perceived benefit and lower perceived risk, whereas prevention focus results in a lower acceptance of artificial meat products due to perceived benefit being lower and perceived risk being higher. The moderating effect of the message framing was investigated employing structural equation modeling (SEM). It was discovered that a gain-oriented message framing could greatly strengthen the association between promotion focus and perceived benefit, whereas an avoidance oriented message framing could significantly diminish the relationship between prevention focus and perceived risk.
655
23 May 2022
Topic Review
Great Depression, U.S.
The "Great Depression" was a decade of unemployment, low profits, low prices, high poverty and stagnant trade that affected the entire world in the 1930s. Worst hit sectors were heavy industry, agriculture, mining and logging; least affected were white collar workers. The stock market crash of 1929 triggered the Great Depression in the United States which then spread to every continent. The depression ended in the late 1930s and caused major political changes, especially the New Deal that involved large scale federal relief programs, aid to agriculture, support for labor unions, and the formation of the New Deal coalition by Franklin Delano Roosevelt. The long-term memories affected the nation for decades as a consensus was reached that it would not be allowed to happen again and that the nation would have "Freedom from Fear."
652
14 Nov 2022
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