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Working Capital
The simplest net working capital can be defined as the difference between the value of current assets and short-term liabilities together with other short-term accruals. It is equivalent to the part of the current assets financed with equity, provisions for liabilities, long-term liabilities, and the remaining part of accruals. Therefore, it is the capital that finances only that part of the current assets that are not financed with short-term liabilities. This amount is financed with fixed capital. Summing up, net working capital is the fixed capital that finances the company’s current assets. 
  • 2.1K
  • 13 Apr 2022
Topic Review
Workers’ Right to Access Restroom
Workers' right to access restroom refers to the rights of employees to take a break when they need to use the bathroom. The right to access a bathroom is a basic human need. Unless both the employee and employer agree to compensate the employee on rest breaks an employer cannot take away the worker's right to access a restroom while working. There is limited information on the rights workers have to access bathrooms among the world's legal systems. The law is not clear in New Zealand, United Kingdom , or the United States of America as to the amount of time a worker is entitled to use a restroom while working. Nor is there clarification on what constitutes a 'reasonable' amount of access to a restroom. Consequently, the lack of access to toilet facilities has become a health issue for many workers. Issues around workplace allowance to use a restroom has given light on issues such as workers having to ask permission to use a toilet and some workers having their pay deducted for the mere human right of using a bathroom when they need to.
  • 1.4K
  • 30 Oct 2022
Topic Review
Workers' Right to Access Restroom
Workers' right to access restroom refers to the rights of employees to take a break when they need to use the toilet. The right to access a toilet is a basic human need. Unless both the employee and employer agree to compensate the employee on rest breaks an employer cannot take away the worker's right to access a toilet room while working. There is limited information on the rights workers have to access public toilets among the world's legal systems. The law is not clear in New Zealand, United Kingdom , or the United States of America as to the amount of time a worker is entitled to use a toilet while working. Nor is there clarification on what constitutes a 'reasonable' amount of access to a toilet. Consequently, the lack of access to toilet facilities has become a health issue for many workers. Issues around workplace allowance to use a toilet has given light on issues such as workers having to ask permission to use a toilet and some workers having their pay deducted for the mere human right of using a toilet when they need to.
  • 602
  • 04 Nov 2022
Topic Review
Work-Life Balance, Job Performance and Knowledge Risks
Despite the focus on knowledge risks in the literature, a limited number of studies have empirically examined technological knowledge risks in terms of digitalization, old technologies, and cybercrime as moderating variables in the relationship between work-life balance and job performance. To address this gap, this entry investigated the moderation effects of technological knowledge risks on the relationship between work-life balance and job performance during the pandemic period in employees of cooperative credit banks. A quantitative approach that involved gathering surveys was adopted. Applying PLS-SEM, the empirical findings revealed that technological knowledge risks have a significant impact on the relationship between work-life balance and job performance. Additionally, this research encourages managers to create and maintain a healthy work environment that promotes valuable employees’ job performance while also evaluating the use of new technological advances and their related risks.
  • 1.5K
  • 13 Jun 2022
Topic Review
Wood Dust and Nasopharynx and Sinonasal Cancer
Millions of workers around the world are exposed to wood dust, as a by-product of woodworking. Nasopharynx cancers (NPCs) and sinonasal cancers (SNCs) are two cancers that can be caused by occupational exposure to wood dust, but there is little evidence regarding their burden in Canada. 
  • 601
  • 24 Jan 2022
Topic Review
Women’s Leadership on Carbon Disclosure
The energy sector is one of the primary sources of carbon emissions and the most significant global polluter. Women’s concerns and the climate crisis were strongly associated when issues about climate change were first articulated in the United Nations Sustainable Development Goals stressing gender equality and climate mitigation actions have received very little attention in the last decade.
  • 172
  • 12 Jun 2023
Topic Review
Withholding Tax
A withholding tax, or a retention tax, is an income tax to be paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the income due to the recipient. In most jurisdictions, withholding tax applies to employment income. Many jurisdictions also require withholding tax on payments of interest or dividends. In most jurisdictions, there are additional withholding tax obligations if the recipient of the income is resident in a different jurisdiction, and in those circumstances withholding tax sometimes applies to royalties, rent or even the sale of real estate. Governments use withholding tax as a means to combat tax evasion, and sometimes impose additional withholding tax requirements if the recipient has been delinquent in filing tax returns, or in industries where tax evasion is perceived to be common. Typically the withholding tax is treated as a payment on account of the recipient's final tax liability, when the withholding is made in advance. It may be refunded if it is determined, when a tax return is filed, that the recipient's tax liability to the government which received the withholding tax is less than the tax withheld, or additional tax may be due if it is determined that the recipient's tax liability is more than the withholding tax. In some cases the withholding tax is treated as discharging the recipient's tax liability, and no tax return or additional tax is required. Such withholding is known as final withholding. The amount of withholding tax on income payments other than employment income is usually a fixed percentage. In the case of employment income the amount of withholding tax is often based on an estimate of the employee's final tax liability, determined either by the employee or by the government.
  • 327
  • 26 Oct 2022
Topic Review
Wine Tourism
Nowadays, wine has become an important beverage that is increasingly being consumed more frequently all over the world, and its production and marketing has received increasing attention from consumers, specialists, and producers. As a result, the growing importance of wine tourism for many destinations and the role of this type of tourism in supporting local economies is now beginning to be understood. It has also been highlighted that wine tourism can play a significant role in the development of tourism by contributing to the economic and social support of local regions and communities. Wine is one of the ingredients of people's journeys, and journeys dedicated to wine-producing areas have led to the tourism product known as wine tourism.
  • 4.9K
  • 18 Apr 2022
Topic Review
Wine Hotels and Intangible Heritage
International legislation related to the protection and preservation of cultural heritage has defined intangible heritage as a non-material cultural resource that can be identified in various forms of personal, spiritual, and non-material creation that can be communicated and carried forward by word of mouth and other different means. It includes - language, dialects, speeches and toponymy, as well as oral literature of all kinds, - folklore creativity in the field of music, dance, traditions, games, rituals, customs, as well as other traditional folk values, - traditional arts and crafts.
  • 80
  • 24 Jan 2024
Topic Review
Wine Cooperatives in Germany
According to the German cooperative law, cooperatives are defined as “associations of a non-closed number of members whose purpose is to promote their members’ income and business or their social or cultural interests through joint business operations” (GenG §1). In Germany, the following actors can become members of a cooperative: physical persons, commercial partnerships (in German: Personengesellschaften des Handelsrechts), legal entities under private and public law. Cooperatives represent a horizontal cooperation among producers.
  • 675
  • 25 Nov 2021
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