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results of an extensive ethnographic field study of the 2006 to 2008 Siemens corruption scandal. We find that this event did … corporate corruption with regard to its regulative, normative, and cultural-cognitive dimensions. It is therefore particularly … perspective we reconstruct the development of the institutional context of the phenomenon corruption as well as its effects on the …
Persistent link: https://www.econbiz.de/10009447139
Seit dem Ende der Bretton-Woods Ära haben zahlreiche Bankenkrisen Volkswirtschaften immense Kosten auferlegt. Die vorliegende Studie beschäftigt sich mit den politökonomischen Einflussfaktoren auf die Tiefe dieser Bankenkrisen. Es wird argumentiert, dass nur schnelle und tiefgreifende...
Persistent link: https://www.econbiz.de/10009471832
welfare through their decisions. Yet, cases of central bank corruption abound. The dissertation provides examples of ?pure …? corruption in central banks. Only a few studies address corruption and similar, but not necessarily criminal, behavior of central … bank employees and governors, even though corruption in the central bank is obviously possible. By the very nature of their …
Persistent link: https://www.econbiz.de/10009484798
in and that put their clout for the fight against corruption in question. Against this background, three novel anti-corruption …. What is more, legislation can also take advantage of these chinks to fight corruption effectively.In Section II it is … United Nations Convention against Corruption (UNCAC) are used as benchmarks. In addition, the respective legal provisions …
Persistent link: https://www.econbiz.de/10009484807
the setting of the banking and financial services industry in the People's Republic of China.The development and empirical … Special Economic Zone of the People's Republic of China during the period 1999 to 2001 and has involved a sample of 400 … People's Republic of China provided additional insights into how people in this environment view moral issues and how …
Persistent link: https://www.econbiz.de/10009434768
This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...
Persistent link: https://www.econbiz.de/10009447480
Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares...
Persistent link: https://www.econbiz.de/10009475964
Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average...
Persistent link: https://www.econbiz.de/10009477303
В этом исследовании мы рассмотрим подоходный налог для юридических лиц в Республике Молдова с момента обретения независимости (1991 г.) до наших дней. Помимо...
Persistent link: https://www.econbiz.de/10012813229
Zielsetzung der Dissertation ist einerseits, einen ?berblick ?ber das im Rahmen des Forschungsverbundes FORSIP entwickelte Gesamtkonzept zur individualisierten Finanzdienstleistungsberatung zu geben, um ein Verst?ndnis f?r die im Konzept enthaltenen Bestandteile und deren Zusammenh?nge zu...
Persistent link: https://www.econbiz.de/10009482320