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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.
  • 676
  • 10 Nov 2022
Topic Review
Gamma Squeeze
In the stock market, a gamma squeeze occurs when the underlying price of a stock increases within a very short timeframe. A higher amount of money moving into call options results in greater buying activity and can push the stock price up as a result.
  • 1.1K
  • 07 Nov 2022
Topic Review
Panama Papers (South America)
The Panama Papers are 11.5 million leaked documents that detail financial and attorney–client information for more than 214,488 offshore entities. The documents, some dating back to the 1970s, were created by, and taken from, Panamanian law firm and corporate service provider Mossack Fonseca, and were leaked in 2015 by an anonymous source. This page details related allegations, reactions, and investigations, in South America.
  • 279
  • 02 Nov 2022
Topic Review
Role of Agricultural Biomass in European Union Countries
The theoretical potential presenting the energy value of all existing agricultural biomass resources in EU countries and the technical potential taking into account agricultural biomass resources that are not used in agriculture. The research was based on Eurostat data for 2019. The conducted research shows that European Union countries are characterized by a significant potential of agricultural biomass.
  • 840
  • 24 Oct 2022
Topic Review
Natural Rate of Interest
The natural rate of interest, sometimes called the neutral rate of interest, is the interest rate that supports the economy at full employment/maximum output while keeping inflation constant. It cannot be observed directly. Rather, policy makers and economic researchers aim to estimate the natural rate of interest as a guide to monetary policy, usually using various economic models to help them do so.
  • 349
  • 20 Oct 2022
Topic Review
Virtual Currency
Virtual currency, or virtual money, is a type of unregulated, digital money, which is issued and usually controlled by its developers and used and accepted among the members of a specific virtual community. The U.S. Commodity Futures Trading Commission has warned investors against pump and dump schemes that use virtual currencies. The Financial Crimes Enforcement Network (FinCEN), a bureau of the US Treasury, defined virtual currency in its guidance published in 2013. In 2014, the European Banking Authority defined virtual currency as "a digital representation of value that is neither issued by a central bank or a public authority, nor necessarily attached to a fiat currency, but is accepted by natural or legal persons as a means of payment and can be transferred, stored or traded electronically". By contrast, a digital currency that is issued by a central bank is defined as "central bank digital currency".
  • 1.3K
  • 20 Oct 2022
Topic Review
Stock Selection Criterion
Stock selection criteria or stock picking is a multi-method technique for investing when specifically dealing with stocks (equity markets). The stock investment or position can be "long" (bought) (to benefit from a stock price increase) or "short" (sold) (to benefit from a decrease in a stock's price), depending on the investor or financial professional's expectation of how the stock price is going to move. The stock selection criteria may include systematic stock picking methods that utilize computer software and/or data.
  • 511
  • 18 Oct 2022
Topic Review
Bank Diversification and Firm Investment Decisions
Firms are financially constrained as well as there being a positive relationship between cash flow and investment among listed firms. Additionally, bank diversification significantly reduces the investment-cash flow sensitivity of firms, suggesting that bank diversification mitigates the financial constraints to borrowing firms. Moreover, the multi-diversification of a bank compared to single-diversification will have greater impact on mitigating the firms’ financial constraints on investment. Thus, bank diversification strategies are proposed in a bank-based financial system, leading to the easing of the borrowing firms’ financial constraints to investments.
  • 1.7K
  • 14 Oct 2022
Topic Review
Click Farm
A click farm is a form of click fraud, where a large group of low-paid workers are hired to click on paid advertising links for the click fraudster (click farm master or click farmer). The workers click the links, surf the target website for a period of time, and possibly sign up for newsletters prior to clicking another link. For many of these workers, clicking on enough ads per day may increase their revenue substantially and may also be an alternative to other types of work. It is extremely difficult for an automated filter to detect this simulated traffic as fake because the visitor behavior appears exactly the same as that of an actual legitimate visitor. Fake likes generating from click farms are essentially different from those arising from bots where computer programs are written by software experts. To deal with such issues, companies such as Facebook are trying to create algorithms that seek to wipe out accounts with unusual activity (e.g. liking too many pages in a short period of time).
  • 480
  • 12 Oct 2022
Topic Review
Knowledge Management Criteria in the Banking Industry
Banks’ performance and profitability were influenced significantly by the COVID-19 pandemic. Facing the impact and challenges derived from the pandemic, some responsive measures needed to be adopted by the banking industry. Supported by successful sustainability performance and a competitive advantage, accurate knowledge management could help organizations to survive future pandemics.
  • 647
  • 12 Oct 2022
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