Now showing items 1-10 of 19
Business Decisions and the Environment: Significance, Challenges, and Momentum of an Emerging Research Field
(2004)
Over the past four decades, the concept of corporate environmentalism was born and redefined through multiple iterations. Concurrent with this evolution in corporate practice has been the emergence of academic research ...
Do Tax Havens Flourish?
(2004)
Tax haven countries offer foreign investors low tax rates and other tax features designed to attract investment and thereby stimulate economic activity. Major tax havens have less than one percent of the world's population ...
Economic Effects of Regional Tax Havens
(2004)
How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate ...
Climate Change Strategy: The Business Logic behind Voluntary Greenhouse Gas Reductions
(2004)
Economic uncertainties have prompted American policy-makers to withdraw U.S. involvement in the Kyoto Treaty. But interestingly, some U.S. companies are taking advantage of the present lack of a mandatory U.S. GHG emission ...
Information System Control Selection Using Spreadsheet Optimization
(2004)
Today even the smallest organization depends heavily on information systems (IS) to support achievement of its objectives. Thus there exists a need for tools and techniques
for choosing controls, or IS components that ...
Old Rules and New Realities: Corporate Tax Policy in a Global Setting
(2004)
This paper reassesses the burden of the current U.S. international tax regime and reconsiders well-known welfare benchmarks used to guide international tax reform. Reinventing corporate tax policy requires that international ...
Getting Right with Nature: Anthropocentrism, Ecocentrism and Theocentrism
(Organization & Environment, 2004)
We are uneasy with nature. The past century has witnessed unprecedented economic growth and prosperity. It has witnessed also unprecedented depredations upon nature. Today there is debate between two moral postures to ...
Returns to Managerial and Technical Competencies of IT Professionals: An Empirical Analysis
(2004)
In this study, we examine the effect of managerial and technical competencies of information technology (IT) professionals on their salaries. Based on a large nationally representative dataset of more than 55,000 IT ...
Assessment Across Borders: National Perspectives Explain Differences Between Singaporean and US Evaluators
(2004)
This study suggests that analytical tools to assess writing across genre can be meaningfully used across different countries. However, evaluators' “national perspectives” are likely to impact the assessment of content, ...
Toward a Consumption Tax, and Beyond
(2004)
In this paper we investigate the extent to which the U.S. income tax system of 2004 collects tax on capital income, and the implications of extending tax-preferred savings accounts. We do so by applying a methodology that ...