Library Briefing Library of the European Parliament 23/09/2013 Corporate tax avoidance by multinational firms In this briefing: The scale of Member States’ (MS) losses through the increasingly aggressive use of tax-avoidance schemes by multinational companies (MNCs) is difficult to estimate‚ but is considered serious. Press reports have highlighted the low tax paid by well-known‚ very successful companies. The tax reduction methods used by MNCs have been well known for decades. They include transfer
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RESEARCH TOPIC: Impact of Fixed Asset on Firm Profitability ABSTRACT: The aim of this study is to look at the impact of fixed asset on firm profitability textile‚ cement and sugar sector in Pakistan. The study is based on sample of three sectors (sugar‚ cement‚ and textile) over five year period from 2010 to 2014.We used regression analysis method to show the impact of fixed asset on firm profitability. The past research shows that investment on non current asset does not have strong impact on corporation
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Centralized exporter: Home country managed firm. Firm specific advantage in its final products. Standardized products manufactured at home. Only the transferable firm specific advantages are taken to the host country‚ meaning that they try to make exporting successful in international markets. No development of location bound firm specific advantages. International projector: Clones home operations into host countries. Knowledge based firm specific advantages are replicated
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on Tobacco Control Alliance Philippines (FCAP)‚ during a media forum on tobacco use in the Philippines‚ held on Feb. 12 in the Philippine capital Manila. "The youth are being specifically targeted by the tobacco industry as future customers." Among Filipino youth aged 13 to 15 years‚ three in 10 currently use tobacco products‚ smoke cigarettes‚ chew tobacco and use ‘shisha’ (a water pipe for smoking)‚ which is gaining popularity in Mid-Eastern restaurants in select urban areas in the country
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a) In order to assess how pre-existing knowledge structures influence memory and comprehension‚ five different groups of volunteers were tested differently. All volunteers were asked to recall and rate their understanding of the passage after it was read to them. Group 1 only heard the passage once. Group 2 was given a picture relating to the passage before hearing the passage. Volunteers in Group 3 were given a picture that only partially describes the passage before hearing the passage. Unlike
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P4: Evaluate the external corporate communications of an existing product or service. Task 4: Evaluate the external corporate communications of an existing product or service. External business communication is the exchange of information and messages between an organization and its external customers outside its formal structure. One way McDonald’s communicates to its external customers is their website. There are many different methods used by the company’s website and these are: the use of
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Executive Summary: This report is an analysis of the different communication styles among Baby boomers‚ Generation X‚ and Generation Y/Millenials. The report discusses the different mindsets‚ values‚ and goals among the different generations. The differences above make it hard for organizations to place emphasis on the real issue; the communication gap among the different generations due to different communication styles. The report recommends ways for organizations to integrate the different communication
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CHAPTER 1: INTRODUCTION 1. Introduction: Smartphone Usage Mobile phones nowadays are addressed as smartphone as they offer more advanced connectivity and computing ability than a normal cell phone. The term smartphone refers to a programmable mobile phone that offers advanced capabilities and features that help individuals in their daily work and personal life (Euromonitor‚ 2010). Smartphone basically is the combination of both cell phone and a PDA. 70% of the world’s population own at least
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Anna and her Best friend Jess go camping at Lake Moogerah for the weekend. They’ve been best friends since they were about 3 months old as their parents were good friends growing up and the girls are now 15. There bond is stronger than ever now and this camping trip will only bring them closer. As the sun starts to go down Anna and Jess have an argument about who’s having a shower first at the camping grounds. The day had been quiet hot and they were sweaty and exhausted. All they wanted to do was
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established firms have not been successful in capitalising on this blessing in disguise. This article analysed the internal behaviour of firms to suggest palatable insights as to why firms fall victim to architectural innovation‚ with reasons such as rigid communication channels and information filter system. However‚ I believe that this phenomenon can also be evaluated from a broader perspective‚ depending on the circumstances in the industry and the position of a firm. For leading firms‚ they will
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