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Rethinking Intragroup Services
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Book Synopsis The Law and Finance of Related Party Transactions by : Luca Enriques
Download or read book The Law and Finance of Related Party Transactions written by Luca Enriques and published by Cambridge University Press. This book was released on 2022-06-09 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: A globe-spanning group of leading law and finance scholars bring together cutting-edge research to comprehensively examine the challenges legislators face in regulating related party transactions in a socially beneficial way. Combining theoretical analysis of the foundations of efficient regulation with empirical and comparative studies, readers are invited to draw their own conclusions on which regulatory responses work best under differing circumstances. The careful selection of surveyed jurisdictions offers in-depth insight into a broad variety of regulatory strategies and their interdependence with socioeconomic and political conditions. This work should be read by scholars, policymakers, and graduate students interested in a critical, much-debated area of corporate governance.
Book Synopsis Perspectives on Global Development 2019 Rethinking Development Strategies by : OECD
Download or read book Perspectives on Global Development 2019 Rethinking Development Strategies written by OECD and published by OECD Publishing. This book was released on 2018-11-29 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2008, the weight of developing and emerging economies in the global economy tipped over the 50% mark for the first time. Since then, Perspectives on Global Development has been tracking the shift in global wealth and its impact on developing countries. How much longer can the dividends of ...
Book Synopsis Rethinking Anti-Discriminatory and Anti-Oppressive Theories for Social Work Practice by : Christine Cocker
Download or read book Rethinking Anti-Discriminatory and Anti-Oppressive Theories for Social Work Practice written by Christine Cocker and published by Bloomsbury Publishing. This book was released on 2014-07-23 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: For years anti-discriminatory and anti-oppressive practice have been embedded in the social work landscape. Thinking beyond the mainstream approaches, this book critically examines some of the core concepts and issues in social work, providing fresh perspectives and opportunities for educators, students and practitioners of social work.
Book Synopsis Latin American Economic Outlook 2018 Rethinking Institutions for Development by : OECD
Download or read book Latin American Economic Outlook 2018 Rethinking Institutions for Development written by OECD and published by OECD Publishing. This book was released on 2018-04-09 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Latin American Economic Outlook 2018: Rethinking Institutions for Development focuses on how institutions can underpin the foundations of a long period of sustained and inclusive growth and increased well-being. The report begins with an overview of the main macroeconomic challenges ...
Book Synopsis Rethinking the Chicano Movement by : Marc Simon Rodriguez
Download or read book Rethinking the Chicano Movement written by Marc Simon Rodriguez and published by Routledge. This book was released on 2014-11-13 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the 1960s and 1970s, an energetic new social movement emerged among Mexican Americans. Fighting for civil rights and celebrating a distinct ethnic identity, the Chicano Movement had a lasting impact on the United States, from desegregation to bilingual education. Rethinking the Chicano Movement provides an astute and accessible introduction to this vital grassroots movement. Bringing together different fields of research, this comprehensive yet concise narrative considers the Chicano Movement as a national, not just regional, phenomenon, and places it alongside the other important social movements of the era. Rodriguez details the many different facets of the Chicano movement, including college campuses, third-party politics, media, and art, and traces the development and impact of one of the most important post-WWII social movements in the United States.
Book Synopsis Rethinking Disability by : Patrick Devlieger
Download or read book Rethinking Disability written by Patrick Devlieger and published by Garant. This book was released on 2003 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book provides an interdisciplinary approach to the challenges of the interface between disability & culture. Twelve papers discuss the following topics: Towards a cultural model of disability. Disability Values, Representations & Realities. Labeling "
Book Synopsis The Journal of International Taxation by :
Download or read book The Journal of International Taxation written by and published by . This book was released on 1994 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Rethinking MSM, Trans* and other Categories in HIV Prevention by : Amaya G. Perez-Brumer
Download or read book Rethinking MSM, Trans* and other Categories in HIV Prevention written by Amaya G. Perez-Brumer and published by Routledge. This book was released on 2018-12-07 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the HIV epidemic moves into its fourth decade, it is clear that the global response has failed to adequately address the needs of a wide range of vulnerable populations and groups. Chief among these are gay, bisexual and other men who have sex with men, and transgender persons, who globally face the disproportional burden of HIV infection. This volume rethinks HIV prevention and health promotion for sexual and gender minorities – in both the industrialised societies of the West, as well as in the developing nations of the Global South. The chapters it contains offer a critical analysis of past and present HIV research employing categories to designate gay and other men who have sex with men, transgender persons, and/or other persons and communities with diverse gender and sexual identities. Contributors question the politics of many of the existing classifications and categories in HIV research and argue for a more sophisticated analysis of gender and sexual diversity in order to tackle the social and political barriers that impede the design of successful HIV prevention and health promotion approaches. This book was originally published as a special issue of Global Public Health.
Book Synopsis Social Groups and Identities by : William Peter Robinson
Download or read book Social Groups and Identities written by William Peter Robinson and published by Psychology Press. This book was released on 1996 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: Henri Tajfel made a major contribution to social psychology in Europe. This collection bring together the ideas of authors who worked with him in Bristol. Each has been strongly influenced by Tajfel, an influence which has encouraged diverse approaches and the development of social identity theory.
Book Synopsis Rethinking US Election Law by : Steven Mulroy
Download or read book Rethinking US Election Law written by Steven Mulroy and published by Edward Elgar Publishing. This book was released on with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent U.S. elections have defied nationwide majority preference at the White House, Senate, and House levels. This work of interdisciplinary scholarship explains how “winner-take-all” and single-member district elections make this happen, and what can be done to repair the system. Proposed reforms include the National Popular Vote interstate compact (presidential elections); eliminating the Senate filibuster; and proportional representation using Ranked Choice Voting for House, state, and local elections.
Book Synopsis British Reports, Translations and Theses by : British Library. Document Supply Centre
Download or read book British Reports, Translations and Theses written by British Library. Document Supply Centre and published by . This book was released on 1994 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issue for Mar. 1981 contains index for Jan.-Mar. 1981 in microfiche form.
Book Synopsis Revisiting Risk-Weighted Assets by : Vanessa Le Leslé
Download or read book Revisiting Risk-Weighted Assets written by Vanessa Le Leslé and published by International Monetary Fund. This book was released on 2012-03-01 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we provide an overview of the concerns surrounding the variations in the calculation of risk-weighted assets (RWAs) across banks and jurisdictions and how this might undermine the Basel III capital adequacy framework. We discuss the key drivers behind the differences in these calculations, drawing upon a sample of systemically important banks from Europe, North America, and Asia Pacific. We then discuss a range of policy options that could be explored to fix the actual and perceived problems with RWAs, and improve the use of risk-sensitive capital ratios.
Book Synopsis Reconsidering Culture and Poverty by : David Harding
Download or read book Reconsidering Culture and Poverty written by David Harding and published by SAGE. This book was released on 2010-06-08 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Culture has returned to the poverty research agenda. Over the past decade, sociologists, demographers, and even economists have begun asking questions about the role of culture in many aspects of poverty, at times even explaining the behavior of low-income populations in reference to cultural factors. Unlike their predecessors, contemporary researchers rarely claim that culture will sustain itself for multiple generations regardless of structural changes, and they almost never use the term "pathology," which implied in an earlier era that people would cease to be poor if they changed their culture. The new generation of scholars conceives of culture in substantially different ways. In this latest issue of the ANNALS, readers are treated to thought-provoking articles that attempt to bridge the gap between poverty and culture scholarship, highlighting new trends in poverty research. This volume is vital reading, not only for sociologists but also for researchers across the social sciences as a whole.
Book Synopsis Redefining Race by : Dina G. Okamoto
Download or read book Redefining Race written by Dina G. Okamoto and published by Russell Sage Foundation. This book was released on 2014-09-25 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2012, the Pew Research Center issued a report that named Asian Americans as the “highest-income, best-educated, and fastest-growing racial group in the United States.” Despite this seemingly optimistic conclusion, over thirty Asian American advocacy groups challenged the findings. As many pointed out, the term “Asian American” itself is complicated. It currently denotes a wide range of ethnicities, national origins, and languages, and encompasses a number of significant economic and social disparities. In Redefining Race, sociologist Dina G. Okamoto traces the complex evolution of this racial designation to show how the use of “Asian American” as a panethnic label and identity has been a deliberate social achievement negotiated by members of this group themselves, rather than an organic and inevitable process. Drawing on original research and a series of interviews, Okamoto investigates how different Asian ethnic groups in the U.S. were able to create a collective identity in the wake of the Civil Rights movement in the 1960s. Okamoto argues that a variety of broad social forces created the conditions for this developing panethnic identity. Racial segregation, for example, shaped how Asian immigrants of different national origins were distributed in similar occupations and industries. This segregation of Asians within local labor markets produced a shared experience of racial discrimination, which encouraged Asian ethnic groups to develop shared interests and identities. By constructing a panethnic label and identity, ethnic group members took part in creating their own collective histories, and in the process challenged and redefined current notions of race. The emergence of a panethnic racial identity also depended, somewhat paradoxically, on different groups organizing along distinct ethnic lines in order to gain recognition and rights from the larger society. According to Okamoto, these ethnic organizations provided the foundation necessary to build solidarity within different Asian-origin communities. Leaders and community members who created inclusive narratives and advocated policies that benefited groups beyond their own were then able to move these discrete ethnic organizations toward a panethnic model. For example, a number of ethnic-specific organizations in San Francisco expanded their services and programs to include other ethnic group members after their original constituencies dwindled. A Laotian organization included refugees from different parts of Asia, a Japanese organization began to advocate for South Asian populations, and a Chinese organization opened its doors to Filipinos and Vietnamese. As Okamoto argues, the process of building ties between ethnic communities while also recognizing ethnic diversity is the hallmark of panethnicity. Redefining Race is a groundbreaking analysis of the processes through which group boundaries are drawn and contested. In mapping the genesis of a panethnic Asian American identity, Okamoto illustrates the ways in which concepts of race continue to shape how ethnic and immigrant groups view themselves and organize for representation in the public arena.
Book Synopsis Applying the Arm's Length Principle to Intra-group Financial Transactions by : Robert Danon
Download or read book Applying the Arm's Length Principle to Intra-group Financial Transactions written by Robert Danon and published by Kluwer Law International B.V.. This book was released on 2023-08-29 with total page 1053 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm’s Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial transactions. With in-depth analysis of the legislation and market developments that fuel the diverse range of financing options available to market participants – and loaded with practical examples and case studies that cover the legal and economic considerations that arise when analysing intra-group finance – the contributors examine such topics and issues as the following: national anti-abuse rules applicable to financial transactions; tax treaty issues; role of credit ratings and impact of implicit support; loans, cash pooling, financial guarantees; transfer pricing aspects of performance guarantees; ‘mezzanine’ financing; considerations for crypto financing; impact of crises situations such as COVID-19; how treasury operations can be structured in a group and the decision-making process involved; how hedges offset or mitigate risks; how to apply the arm’s length principle to factoring and captive insurance transactions; comparability analysis for various transactions; special considerations for transactions carried out by a permanent establishment; EU state aid and its interaction with transfer pricing rules; dispute prevention and resolution tools under the OECD, UN, and EU frameworks; and developing countries’ perspectives, focusing on Brazil, India, and South Africa. Given the challenges facing taxpayers and tax authorities alike, this book will prove an immeasurably valuable reference guide to support tax practitioners, tax administrations, and tax scholars in developing standards and policies in dealing with intra-group financing issues.
Book Synopsis Rethinking Our Classrooms by : Bill Bigelow
Download or read book Rethinking Our Classrooms written by Bill Bigelow and published by . This book was released on 1994 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: Readings, resources, lesson plans, and reproducible student handouts aimed at teaching students to question the traditional ideas and images that interfere with social justice and community building.
Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports by : OECD
Download or read book OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-19 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
