Tax Theory Applied to the Digital Economy

Tax Theory Applied to the Digital Economy

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.

Territorial Patterns of Innovation

Territorial Patterns of Innovation

This edited volume describes the spatial diffusion of knowledge and innovation using a large dataset at the regional level, and presents scientific evidence on the role of knowledge and innovation on regional development. The empirical results support a new design for innovation policies at the regional level, which could help the European Union to achieve the targets set up in its 2020 Agenda.Today, financial capital, general information, consolidated technologies and codified knowledge are readily available virtually everywhere. However, the ability to organize these ‘pervasive’ factors into continuously innovative production processes and products is by no means pervasive and generalized; rather, it exists selectively only in some places where tacit knowledge is continuously created, exchanged and utilized and business ideas find their way to real markets. Territorial Patterns of Innovation provides evidence that, contrary to popular belief, local knowledge intensity does not necessarily guarantee higher innovation performance. Moreover, the book shows that the growth benefits deriving from innovation do not necessarily match the strength of the formal local knowledge base, and that regions innovating in the absence of a strong local knowledge base can be as successful as more knowledge-intensive regions in turning innovation into a higher growth rate. Together, the contributions in this book offer a new understanding of the relationship between knowledge, innovation and regional performance by delving beyond generally held beliefs. It will be of value to regional scientists, industrial economists and policymakers.

Open Source Systems

Open Source Systems

This book constitutes the refereed proceedings of the 16th IFIP WG 2.13 International Conference on Open Source Systems, OSS 2020, held in Innopolis, Russia, in May 2020.* The 12 revised full papers and 8 short papers presented were carefully reviewed and selected from 42 submissions. The papers cover a wide range of topics in the field of free/libre open source software (FLOSS) and discuss theories, practices, experiences, and tools on development and applications of OSS systems, with a specific focus on two aspects:(a) the development of open source systems and the underlying technical, social, and economic issue, (b) the adoption of OSS solutions and the implications of such adoption both in the public and in the private sector.*Due to the COVID-19 pandemic, the conference was held virtually.

Great Change

Great Change

Rethink what you know about THE WAY your business works: learn how to implement strategy and drive real, measurable change in your organisation Are you tired of developing strategies that aren’t properly implemented? Do you want to overcome disruption and create positive change in your organisation? Great Change: The WAY to Get Big Strategy Done is the book that will show you how to turn your plans into reality. Author and experienced leader Adam Bennett shares a unique, engaging approach to organisational transformation that will kindle your motivation and ignite your ingenuity. Great Change combines the philosophy of the Tao Te Ching and Japanese martial arts with real-world stories to deliver a practical, 5-step process for success. You’ll discover the mindset and the actions that will ensure your strategy creates real, measurable results. In all organisations, there is a WAY of doing things. These methods, approaches, and cultures combine in a manner that defines the very core of that organisation. Think about it: You know intuitively “the way” that your current organisation works, what it stands for, and why it exists. But just as there is a WAY of being, there is a WAY of changing. Great Change shares a 90-day blueprint that unpacks exactly how you can combine the right mentality and mechanics to build momentum and spark transformation. Rethink what you know about THE WAY of being and doing in business Uncover unique and inspiring leadership lessons from philosophy, world history, and big business Develop a mindset for driving action, challenge your own way of thinking about change, and identify the corporate characters who resist it Learn the tried-and-tested methods to accelerate your plans for organisational transformation Discover how to build momentum in a new role — and avoid the common mistakes leaders make in spearheading changeIn today's world of rapid evolution, uncertainty, and always-on media, organisations need to adapt quickly and effectively to stay competitive. They need to sense what is happening in the world and to strategise. But that is not enough. They need to know how to actually get that strategy done. Great Change reveals the tools, skills, and methodologies any leader, executive, or manager can use to deliver successful results, even in the most challenging times.

Az alkotás rutinja

Az alkotás rutinja

Bízol magadban eléggé, hogy kreativitásodat másoknak is megmutasd? Napjainkban mindannyiunktól kreativitást várnak: eredeti megoldásokat és ötleteket, méghozzá „parancsra”. Ettől azonban nem kell megijednünk. Az alkotás ugyanis nem csak a tehetséges művészek kiváltsága. Mindenki, aki változást hoz a világba, vagy aki problémákat old meg egyedi módon – alkot valamit. Mindegy, hogy másokat akarunk vezetni, írni szeretnénk vagy énekelni, esetleg egy terméket akarunk eladni valakinek, ahhoz előbb le kell térnünk a járt útról. Nem a végeredmény számít igazán, hanem a napi rendszerességű alkotás, az alkotói rutin elsajátítása és követése – a megismételhető, produktív és kreatív tevékenység. Ehhez nyújt inspirációt gondolatébresztő történeteivel Seth Godin, a világ egyik legsikeresebb marketingszakértője. Provokatív igazságokat tár elénk, hogy felismerjük: a fejlődés, kapcsolódás, szolgálat és merészség minden eddiginél nagyobb szerephez jut a kreatív energiák mozgósításában.

Running Effective Meetings For Dummies

Running Effective Meetings For Dummies

Turn meetings into the best part of your day with this actionable, step-by-step guide Brainstorming meetings. Team meetings. Stakeholder meetings. Zoom meetings. Hybrid meetings. Most of us are part of more meetings than we can even count. And how many of these meetings are actually productive and valuable? Running Effective Meetings For Dummies shows you how to plan, guide, and run a great meeting, whether you’re doing it face-to-face, fully virtual, or a combination of both. Authors Dr. Joseph Allen, industrial and organizational psychologist, and Emmy-award winning communications expert Karin Reed team up to walk you through the steps you need to take to make your next meeting your best one yet. You’ll learn about: The different kinds of meetings and what each is supposed to accomplish How to prep for a great meeting and set the expectations of all the participants How to be an effective leader by guiding discussion during the actual meeting itself Effective follow-up and evaluation to keep your momentum and continually improve your meetingsStop enduring meeting-fatigue and start making meetings the fun, productive, and engaging events they’re supposed to be. Grab a copy of Running Effective Meetings For Dummies today!

Management in South Korea Revisited

Management in South Korea Revisited

This edited collection examines the changing contours of Korean management and business, presenting recent scholarly research into this important Asian economic player. As one of the original ‘Little Dragon’ or ‘Tiger’ economies, South Korea has grown and prospered since the early years of the 1960s, and is now home to several major word-class multinational companies, such as Hyundai and LG, Samsung. In turn, it has developed a distinctive style of management, which derives from a shared Asian heritage but is nonetheless unique to South Korea. The collection covers a variety of themes, topics and issues from a range of perspectives and fields in management and business studies.This book was originally published as a special issue of Asia Pacific Business Review.

Elevating Data Management

Elevating Data Management

Elevating Data Management: Innovative Approaches to Cloud Storage Solutions - Harnessing the Power of the Cloud for Secure, Scalable, and Efficient Data Storage is a complete guide to how businesses may change the way they store, manage, and safeguard data in a world that is becoming more digital every day. As companies create more and more data, traditional on-premise storage systems have a hard time meeting the needs for flexibility, cost-effectiveness, and reliability. This book looks at how cloud storage has become the most important part of modern data strategies, giving businesses the flexibility and creativity they need to stay ahead of the competition. It starts by talking about how data storage has changed throughout time and how the cloud has made it possible for people to access information from anywhere at any time. The conversation goes into the basics of cloud storage, such as the different models, topologies, and service providers. Readers are led through important topics like security, compliance, and risk management, and they get useful tips on how to protect data in a world where threats are always changing. This book gives business leaders, IT experts, and decision-makers the information they need to set up strong, future-proof storage solutions by using real-world case studies, migration methods, and best practices.

Politique contractuelle de formation et négociation collective de branche

Politique contractuelle de formation et négociation collective de branche

La formation professionnelle est de toutes les politiques de lutte contre le chômage depuis plusieurs années. La transformation des qualifications professionnelles, dans un contexte de mutations techno-économiques, en a fait un enjeu central de la négociation collective de branche depuis la fin des années quatre-vingt. La plupart des secteurs d’activité ont ainsi défini des priorités à partir desquelles des politiques de formation ont été négociées. Comment se sont construites ces politiques ? Comment les organisations patronales et les organisations syndicales se sont-elles mobilisées autour de ce nouvel enjeu ? Peut-on mettre en évidence des politiques différenciées suivant les caractéristiques socio-économiques des branches professionnelles ? Quel a été le rôle des dispositifs publics dans leur construction ? La recherche ici présentée apporte des éléments de réponses à ces questions à partir d’une enquête réalisée dans neuf branches professionnelles.

Diep werk

Diep werk

Geconcentreerd werken om maximaal te kunnen presteren is een vaardigheid die we langzaam zijn kwijtgeraakt. De meeste mensen laten zich gemakkelijk onderbreken en besteden een groot deel van de dag aan oppervlakkige werkzaamheden. Dit boek bevat talloze inspirerende verhalen en praktische adviezen over hoe je je werk anders kunt organiseren om diep werk een vaste plek te geven. Want alleen door iets met volle aandacht te doen, ontwikkel je je denkkracht en bereik je meer in minder tijd. Carl Newport gebruikte de term 'diep werk' voor het eerst op zijn populaire blog. Hij raakte een zenuw: Newports artikelen over dit onderwerp werden honderdduizenden keren gelezen en overgenomen.

China Kelon Group (B): Integration After Merger

China Kelon Group (B): Integration After Merger

This supplement to China Kelon (A): Diversify or Not, product number 9B03M004, deals with the issue of integrating two large business groups after the Number 6 air conditioner manufacturer, Kelon Group, acquired the Number 5 air conditioner producer, Huabao. While Kelon Group is a non-state owned company, Huabao was spun off from a state owned enterprise group. It was a landmark acquisition case in which a non-state entrepreneurial firm took over a state enterprise that had strong name brand and national reputation. The two companies have different resource bases, history, tradition, corporate culture, management style, product features and reward systems. They were traditionally close rivals located in the same township. The two companies exhibit potential for synergy and the combined capacity will put the new Kelon-Huabao as the top air conditioner manufacturer in terms of market share. However, this outcome depends on a successful merger and integration.

Elástico

Elástico

Colaborador de Stephen Hawking y coautor de Brevísima historia del tiempo y El gran diseño, Leonard Mlodinow demuestra que para prosperar en estos tiempos dinámicos y difíciles es posible recurriendo al pensamiento elástico, una habilidad cognitiva que al desarrollarse libera nuestra mente volviéndonos más aptos para generar ideas novedosas e incorporarlas a nuestra vida.Este libro nos guía para aprender a dejar ir las ideas cómodas y adaptarnos al cambio y la contradicción, para elevarnos por encima de la mentalidad convencional y replantear las preguntas que usualmente nos hacemos, para abandonar nuestras creencias y prejuicios más arraigados y abrirnos a nuevos paradigmas. En suma, Mlodinow nos revela cómo podemos aprovechar al máximo nuestro cerebro elástico en el momento preciso."Aunque este libro va ligeramente enfocado al mundo empresarial, está refrescantemente libre del curioso moralismo que en general acompaña a las guías 'Cómo hacerlo'. No hay muchos otros autores que aconsejen a los lectores que se emborrachen si es que tienen un problema complicado frente a ellos. E incluso resulta que la procrastinación ayuda". —The Guardian.

Time in Organizational Research

Time in Organizational Research

Today there is widespread awareness of the fact that time has been under-investigated in organizational studies. This book addresses the need to bridge the gap between the predominantly "timeless" theories and models that scholars have produced and the daily experiences of employees and managers, in which time is salient and extremely important. These chapters offer a broad range of concepts, models, and methods that are tailored to this purpose. The first part of the book is devoted to the way in which people in organizations manage time, summarizing research findings, presenting novel ideas on a broad range of issues and examining issues such as whether time can be managed, how people are affected by deadlines and how do strategic changes in organizations affect individuals’ careers and sense of identity. The second part is about time as embedded in collective behaviours and experiences, and in temporal regimes linked to organizational structures. It discusses ways to study such collective patterns and their relationships to management practices, and addresses topics such as sensemaking of dynamic events, rhythmic patterns and their impact on organizational effectiveness, time in industrial relations, and power and temporal hegemony. A third part with a single concluding chapter looks at possibilities for integrating the various approaches and provides suggestions for future research. This book adopts a pluralistic approach, arguing against timeless conceptions in organizational theory and behaviour and instead emphasising the importance of temporal analysis.

Analytical Peace Economics

Analytical Peace Economics

The Middle East is at an unprecedented crossroads between the established Euro-centric system and the emerging Asian powerhouses like India and China. Their economies, policies and social structures are a half-way-house between these two dominant groups and are an important case study to examine in order to highlight future prospects and problems of the global system. The Middle East is an important missing piece in a huge global puzzle. This book makes a significant step towards understanding that puzzle and offers solutions for how to fully integrate this missing jigsaw piece into the global economic system.Analytical Peace Economics: The Illusion of War for Peace focuses on three critical issues in the Middle East that dominate discussions about their place in the global political economy: conflict, oil and (regional) development. Examining economic and social development in juxtaposition with conflict and peace, this book adapts, develops and applies historical, geographical, economic and psychological methods, creating a nuanced approach to the collective understanding of the economic and social dynamics in the region. By developing theoretical models and analysing empirical research, this book offers an economic analysis of the attempt to find peace through war and seeks to find alternative solutions.This book will be of interest to researchers, policy makers and doctoral students of economics, finance and social sciences as well as advanced undergraduate students of peace economics and development studies.

Ουσιοκρατία

Ουσιοκρατία

• Έχεις νιώσει ποτέ ότι ωθείς τις αντοχές σου στα όριά τους; • Έχεις νιώσει ποτέ ότι εργάζεσαι υπερβολικά και δεν αξιοποιείσαι ουσιαστικά; • Έχεις πιάσει ποτέ τον εαυτό σου να αναλώνεται σε ασημαντότητες; • Έχεις αισθανθεί να πνίγεσαι στη δουλειά αλλά να πλατσουρίζεις στα ρηχά της παραγωγικότητας; Σαν να βρίσκεσαι διαρκώς σε κίνηση, αλλά να μη φτάνεις πουθενά; Αν απάντησες καταφατικά σε οποιοδήποτε από τα παραπάνω ερωτήματα, τότε η διέξοδος είναι η προσέγγιση του Ουσιοκρατικού. Στο παρόν βιβλίο, ο Γκρεγκ ΜακΚίον, CEO ενός πρακτορείου στρατηγικής και ηγεσίας στη Σίλικον Βάλεϊ, ο οποίος παραδίδει σεμινάρια στην Apple και την Google, σου δείχνει πώς να επιτύχεις αυτό που αποκαλεί Πειθαρχημένη Επιδίωξη του Λιγότερου. Το να είσαι Ουσιοκρατικός συνίσταται στο να έχεις έναν πειθαρχημένο τρόπο σκέψης. Συνίσταται στο να ξεπεράσεις βασικές παραδοχές του τύπου «μπορούμε να τα έχουμε όλα» και «πρέπει να κάνω τα πάντα» και να τις αντικαταστήσεις με την επιδίωξη του «κατάλληλου πράγματος, με τον κατάλληλο τρόπο, την κατάλληλη στιγμή». Εφαρμόζοντας πιο επιλεκτικά κριτήρια για το τι είναι ουσιαστικό, η Επιδίωξη του Λιγότερου μας επιτρέπει να έχουμε τον έλεγχο των επιλογών μας, ώστε να διοχετεύσουμε τον χρόνο, την ενέργεια και την προσπάθειά μας προς την επίτευξη των στόχων μας και την ενασχόληση με σημαντικές δραστηριότητες. Αξιοποιώντας την εμπειρία του με ηγέτες καινοτόμων εταιρειών και οργανισμών, ο ΜακΚίον μάς δείχνει πώς να εφαρμόσουμε την Ουσιοκρατία στη ζωή μας ώστε να επιτύχουμε κάτι σπουδαίο.

Positive Organizational Behaviour

Positive Organizational Behaviour

Positive Organizational Behaviour: A Reflective Approach introduces the most recent theoretical and empirical insights on positive organizational practices, addressing emerging topics such as resilience, job crafting, responsible leadership and mindfulness. Other books on positive approaches tend to gloss over the limitations of the positive agenda, but this textbook is unique in taking a reflective approach, focussing on the positive while also accommodating critical perspectives relating to power and control. Positive Organizational Behaviour provides an integrated conceptual framework, evidence-based findings and practical tools to gain an understanding of the potential of positive organizational practices. This innovative new textbook will provide advanced management and psychology students with a grounding in the area, and help them develop strategies for building effective and responsible organizations.

La décentralisation

La décentralisation

Quelles sont les modifications de la société qui justifient la décentralisation ? Est-elle inéluctable ? Quelle est la nouvelle répartition des compétences entre les communes, les départements, les régions et l’État ? Y a-t-il eu transfert des moyens ? Est-ce la fin des lourdeurs administratives ? La décentralisation reporte-t-elle sur les collectivités locales la responsabilité de la crise ? L’effort de formation des nouveaux responsables a-t-il été suffisant pour que joue, pleinement, la décentralisation ? Le projet économique de la décentralisation est-il adapté au nécessaire renforcement de la compétitivité de la France ? Où en sont les autres pays ?

Up and Out of Poverty: The Social Marketing Solution

Up and Out of Poverty: The Social Marketing Solution

In this book, legendary marketing expert Philip Kotler and social marketing innovator Nancy Lee consider poverty from a radically different and powerfully new viewpoint: that of the marketer. Kotler and Lee assess each proposed path to poverty reduction, from traditional large-scale foreign aid to improved education and job training, economic development to microfinance. They offer powerful new insights into why so many anti-poverty programs fail - and propose a new paradigm that can achieve far better results. Kotler and Lee show how to apply advanced marketing strategies and techniques - including segmentation, targeting, and positioning - to systematically put in place the conditions poor people need to escape poverty. Through real case studies, you'll learn how these marketing techniques can help promote health, education, community building, personal motivation, and more. The authors provide the first complete, marketing-informed methodology for addressing specific poverty-related problems - and assessing the results. They also demonstrate how national and local anti-poverty programs can be improved by more effectively linking government, NGOs, and private companies. Over the past 30 years, the authors' social marketing techniques have been successfully applied to health care, environmental protection, family planning, and many other social challenges. Now, Kotler and Lee show how they can be applied to the largest social challenge of all: global poverty.