Subject:
All Disciplines Arts & Humanities Biology & Life Sciences Business & Economics Chemistry & Materials Science Computer Science & Mathematics Engineering Environmental & Earth Sciences Medicine & Pharmacology Physical Sciences Public Health & Healthcare Social Sciences
Sort:
Hottest Latest Alphabetical (A-Z) Alphabetical (Z-A)
Type:
All Topic Review Biography
Topic Review
Conduit and Sink OFCs
Conduit OFC and sink OFC is an empirical quantitative method of classifying corporate tax havens, offshore financial centres (OFCs) and tax havens. Traditional methods for identifying tax havens analyse tax and legal structures for base erosion and profit shifting (BEPS) tools. However, this approach follows a purely quantitative approach, ignoring any taxation or legal concepts, to instead follow a big data analysis of the ownership chains of 98 million global companies. The technique gives both a method of classification and a method of understanding the relative scale – but not absolute scale – of havens/OFCs. The results were published by the University of Amsterdam's CORPNET Group in 2017, and identified two classifications: In 2017, the European Parliament adopted the CORPNET approach into their frameworks for addressing tax havens. In 2018, research by Gabriel Zucman showed that using Orbis database connections specifically underestimates the scale of Ireland, which the Zucman–Tørsløv–Wier 2018 list showed is the largest Conduit OFC in the world. This aside, CORPNET's Conduits and Sinks reconcile closely with the most noted academic top ten tax haven lists.
  • 994
  • 15 Nov 2022
Topic Review
Digital Finance Contributes to Promotion of Financial Sustainability
Digital finance, which is defined as the digitalization of the financial industry, has shown growing importance in recent years. It has helped promote financial inclusion, providing means to address the problem of financial depressions in developing and emerging economies. Digital finance possesses three key features including a high capacity for acquiring and processing information, instant cross-spatial information dissemination, and a low marginal cost effect.
  • 993
  • 12 Jul 2022
Topic Review
O2O Commerce and Consumer Behavior
Online-to-offline (O2O) commerce is a popular business model which links offline business activities with online channels. Consumer behavior in O2O commerce is more complex than in other traditional business models as both online and offline channels are involved.
  • 991
  • 07 Jul 2022
Topic Review
Benefit Corporations and B Corps
Benefit Corporations and B Corps represent alternative models of enterprise, often referred to as hybrid companies that bridge the for-profit and not-for-profit models. In particular, such firms need to manage their dual mission, integrate social and environmental goals in their business model, and incorporate accountability mechanisms, all while scaling up and garnering the necessary resources to be economically competitive.
  • 990
  • 13 Oct 2021
Topic Review
Marketization
Marketization or marketisation is a restructuring process that enables state enterprises to operate as market-oriented firms by changing the legal environment in which they operate. This is achieved through reduction of state subsidies, organizational restructuring of management (corporatization), decentralization and in some cases partial privatization. These steps, it is argued, will lead to the creation of a functioning market system by converting the previous state enterprises to operate under market pressures as state-owned commercial enterprises.
  • 989
  • 04 Nov 2022
Topic Review
Impact of ESG Performance on Firm Value
The integration of Environmental, Social and Governance (ESG) factors has attracted a great deal of attention from the business media. The reason for this is that ESG is regarded as a method of increasing firm value and improving financial performance. Companies are gradually recognizing the importance of ESG.
  • 988
  • 28 Nov 2022
Topic Review
Corporate Governance and Performance of Pension Funds
Corporate governance has been explained as a mechanism by which operational managers of entities are made to act in the interest of the owners of the entities and other stakeholders. Good stewardship and sustained accountability are expected from firms by society. In pension fund management settings, two sets of factors affect corporate entity’s effectiveness. The first is the internal corporate governance factors relating to pension fund management. This involves effective interactions between internal systems relating to pension funds. The second factor is the external corporate governance factors concerning the regulatory and legal framework under which the pension funds operate.
  • 989
  • 01 Aug 2022
Topic Review
Artificial Intelligence and Firm Performance
Developments in computer science, robotics, machine learning, and data accumulation have facilitated the application of advanced technologies in businesses. Among the cutting-edge technologies, Artificial Intelligence (AI) has gained growing attention in different sectors of society, industry, and business. The unprecedented novel coronavirus (COVID-19) pandemic has brought massive uncertainty and has negatively impacted health care, economy, population mobility, and numerous industries, including tourism, aviation, manufacturing, education, and other business sectors. The halted production, supply chain disruption, and shrinking customer activity led to a decline in company revenues and negatively affected corporate performance and the world economy.
  • 989
  • 02 Aug 2022
Topic Review
Carsharing
As of 2019, carsharing was offered in over 50 countries, and over 200 carsharing providers were operating in over 3000 cities. Approximately 2.5 million carsharing users were registered in Germany in 2019. These users are given access to vehicles on an “as-needed” basis, which underlies a pay per use and/or membership-based pricing model.
  • 983
  • 13 Jul 2021
Topic Review
Conditional Frontier Analysis (DEA)
Conditional Frontier Analysis is part of the Nonparametric Robust Estimators proposed to overcome some drawbacks in the traditional Data Envelopment Analysis (DEA) and Free Disposal Hull (FDH) measures for the technical efficiency. In special, this methodology extends the nonparametric input/output production technology to robustly account for extreme values or outliers in the data, and allow measuring the effect of external environmental variables on the efficiency of Decision Making Units (DMUs). 
  • 982
  • 01 May 2021
  • Page
  • of
  • 170
Featured Entry Collections
>>

Featured Books

>>
Encyclopedia of Social Sciences
Encyclopedia of COVID-19
Encyclopedia of Fungi
Encyclopedia of Digital Society, Industry 5.0 and Smart City
ScholarVision Creations
Feedback