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Estimating Illicit Financial Flows

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ISBN: 9780198854418 Year: Pages: 224 DOI: 10.1093/oso/9780198854418.001.0001 Language: English
Publisher: Oxford University Press
Subject: Economics
Added to DOAB on : 2020-05-04 10:26:39
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Abstract

Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. In 2015, the countries of the world committed to a target to reduce illicit flows, as part of the UN Sustainable Development Goals. But five years later, there is still no agreement on how that target should be monitored—to say nothing of how it will be achieved. The term ‘illicit financial flows’ covers a range of corrupt practices, aimed at obtaining immunity or impunity from criminal law, from market regulation and from taxation. Illicit flows occur through many different channels, whether they involve laundering the proceeds of crime, for example, or shifting the profits of multinational companies. There are two consistent features. First, illicit flows are deliberately hidden. These cross-border movements of assets and income streams depend on a set of common tools including opaque company accounts, legal vehicles for anonymous ownership, and the secrecy jurisdictions that provide these services. Second, the overall effect of illicit flows is to reduce the revenue available to states, and to weaken the quality of governance—so there is less money to support human development, and it is less likely to be spent well. In this book, two of the economists most closely involved in the process to develop UN indicators of illicit financial flows offer a critical survey of the existing data and methodologies, identifying the most promising avenues for future improvement and setting out their own proposals.

Hidden Transfers of Assets and Hidden Payouts of Profit

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ISBN: 9789616842709 Year: Volume: 1 Pages: 257 DOI: 10.4335/978-961-6842-70-9 Language: Slovenian
Publisher: Institute for Local Self-Government and Public Procurement Maribor
Subject: Political Science
Added to DOAB on : 2016-09-28 16:45:30
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The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.

Topics in Sports Finance

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ISBN: 9783039210664 9783039210671 Year: Pages: 178 DOI: 10.3390/books978-3-03921-067-1 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Subject: Economics
Added to DOAB on : 2019-12-09 11:49:15
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Sports economics is a relatively new field of research that is experiencing rapid growth in the economics literature. The importance of the sports industry to economies coupled with the availability of financial and productivity data have made the study of sports economics a useful avenue for exploring research questions that have eluded mainstream economics fields. The main goal of this Special Issue of the International Journal of Financial Studies is to encourage theoretical and applied research in sports economics, which is of interest to both academics and practitioners. For this purpose, this Special Issue on “Sports Finance” invites papers on topics, such as, but not limited to, salary determination, ticket pricing, revenue sharing, salary caps, competitive balance, new stadium financing, rival league behavior, determinants of revenue, television and media, tournament prize structures, financial distress in professional sports, financial fair play, financial control of sports clubs, Third Party Ownership, financial efficiency in professional sports, budget constrains and sport performance, financial information of sports, ownership of professional sport clubs and Crowdfunding in sports. Papers on both professional and amateur sports are welcome.

Human and Animal Sensitivity: How Stock-People and Consumer Perception Can Affect Animal Welfare

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ISBN: 9783039212613 9783039212620 Year: Pages: 234 DOI: 10.3390/books978-3-03921-262-0 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Subject: Science (General) --- Biology --- Animal Sciences
Added to DOAB on : 2019-12-09 11:49:15
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This book presents cross-discipline studies covering aspects ranging from animal science to social/consumer sciences and psychology, with the aim to collect and disseminate information promoting the continuous enhancement of animal welfare by improving stakeholders’ perception of animal welfare. Although animal welfare is about how the animals perceive the surrounding environment, the actual welfare of the animals is dependent on how the stakeholders perceive and weigh animal welfare. The stakeholders can, either directly (i.e., through stock-people interaction with the animals) or indirectly (e.g., when retailers and consumers are willing to pay more for high welfare animal-based products), affect the way animals are kept and handled.

Keywords

veterinary student --- animal ethics --- pain perception --- animal --- animal welfare --- Animal welfare --- husbandry practices --- lambs --- pain --- sheep farmers --- perception --- agreement --- aggression --- animal welfare --- desensitization --- perception --- pigs --- animal welfare --- young adult --- animal attitudes --- children --- farm animals --- animal welfare --- education --- technology --- animal welfare --- Asia --- knowledge --- slaughter --- transport --- training --- animal welfare --- benefit --- profit --- human health --- Asia --- livestock --- farmer perception --- citizen perception --- qualitative research --- free elicitation narrative interviews --- animal welfare --- consumer --- willingness to pay --- pig --- castration --- immunocastration --- information --- survey --- human-animal relationship --- fear --- laying hen --- stockpeople attitudes --- stockperson behaviour --- egg farm --- albumen corticosterone --- welfare --- animal welfare --- stakeholder perception --- text mining --- horse --- donkey --- goat --- sheep --- turkey --- farm animal welfare (FAW) --- willingness to pay --- food safety concerns --- ethical concerns --- perceived consumer effectiveness --- broiler --- dairy buffalo --- human-animal relationship --- animal behavior --- test-retest reliability --- avoidance distance --- milk production --- animal welfare --- animal welfare --- stunning --- religious slaughter --- veterinary students --- Halal meat --- racehorse welfare --- staff shortages --- horse–human relationship --- standards of care --- employee relations --- consumer demand --- economics --- farm animal welfare --- producer perspective

Empirical Finance

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ISBN: 9783038977063 Year: Pages: 276 DOI: 10.3390/books978-3-03897-707-0 Language: English
Publisher: MDPI - Multidisciplinary Digital Publishing Institute
Subject: Economics
Added to DOAB on : 2019-04-05 10:34:31
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There is no denying the role of empirical research in finance and the remarkable progress of empirical techniques in this research field. This Special Issue focuses on the broad topic of “Empirical Finance” and includes novel empirical research associated with financial data. One example includes the application of novel empirical techniques, such as machine learning, data mining, wavelet transform, copula analysis, and TV-VAR, to financial data. The Special Issue includes contributions on empirical finance, such as algorithmic trading, market efficiency, market microstructure, portfolio theory and asset allocation, asset pricing models, liquidity risk premium, currency crisis, return predictability, and volatility modeling.

Keywords

text similarity --- text mining --- machine learning --- SVM --- neural network --- LSTM --- credit risk --- ensemble learning --- deep learning --- bagging --- random forest --- boosting --- deep neural network --- causality-in-variance --- cross-correlation function --- housing and stock markets --- algorithmic trading --- take profit --- stop loss --- MACD --- ATR --- city banks --- dependence structure --- copula --- n/a --- market microstructure --- price discovery --- latency --- currency crisis --- random forests --- wavelet transform --- predictive accuracy --- housing price --- bank credit --- housing loans --- real estate development loans --- TVP-VAR model --- exchange rate --- volatility --- exports --- ARDL --- Vietnam --- crude oil futures prices forecasting --- convolutional neural networks --- short-term forecasting --- utility of international currency --- inertia --- liquidity risk premium --- US dollar --- Japanese yen --- cointegration --- statistical arbitrage --- natural gas --- wholesale electricity --- futures market --- spark spread --- earnings management --- earnings manipulation --- earnings quality --- initial public offering --- IPO --- asset pricing model --- data mining --- bankruptcy prediction --- financial and non-financial variables --- institutional investors’ shareholdings --- panel data model --- piecewise regression model --- global financial crisis --- gold return --- asymmetric dependence --- financial market stress --- robust regression --- quantile regression --- structural break --- flight to quality

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