Abstract: The vast majority of grey marketing cases are not discovered until the matter is brought before courts of law or arbitrage tribunal. Because of this, it is hard to build the dynamics of an average case and draw conclusions on... more
Abstract: The vast majority of grey marketing cases are not discovered until the matter is brought before courts of law or arbitrage tribunal. Because of this, it is hard to build the dynamics of an average case and draw conclusions on the phenomenon in general. This ...
The business structure in Jalisco, Mexico is primarily composed of micro, small and medium-sized enterprises (SMEs). Thus, it is fundamentally necessary to understand the dynamics, evolution and above all, the strategic challenges of this... more
The business structure in Jalisco, Mexico is primarily composed of micro, small and medium-sized enterprises (SMEs). Thus, it is fundamentally necessary to understand the dynamics, evolution and above all, the strategic challenges of this sector in order to understand the state’s economic performance and the possibilities for future development in Jalisco. As a result, this study analyzes the evolution of the SMEs (known as PyME, in Spanish) in Mexico and Jalisco by using data from the Economic Censuses of 1999, 2004 and 2009 as well as sources such as the Mexican System of Business Information (Sistema de Información Empresarial Mexicano, or SIEM, in Spanish). This analysis includes the distribution of companies by sectors and size. It also makes a comparison between the observed trends at both national and state levels, allowing the identification of significant differences in productivity and the challenges that these small and medium-sized companies face as they seek to moderniz...
Case studies have been subjected to both positive attributes and negative criticisms. Accordingly, there has been a growing academic discussion and debate about the usability of the case study with regard to its reliability. It has been... more
Case studies have been subjected to both positive attributes and negative criticisms. Accordingly, there has been a growing academic discussion and debate about the usability of the case study with regard to its reliability. It has been accused of being a less rigorous, undependable, and ungeneralizable research method. The condemnation has led scholars and professionals among the researcher community to raise viewpoints
that represent different schools of thought. Each school demonstrated its perception regarding the debate, of course with some concern. Whereas a section of researchers or scholars encourages the method as a useful approach, the other emphasizes its argument based on, among other things, what they call ‘lack of reliability’ of the case study, particularly external validity – whether a study carried out in the approach
could indeed be generalized.
A commonality of the professions of mediation and financial planning is dealing with the emotional aspects of the client(s). It is surprising then that more formal training on management of the client’s emotions has not been presented... more
A commonality of the professions of mediation and financial planning is dealing with the emotional aspects of the client(s). It is surprising then that more formal training on management of the client’s emotions has not been presented by either vocation. The four aspects of self awareness, self management, social awareness, and relationship management make up the components of Emotional Intelligence. This allows an individual to monitor his or her own emotions, the emotions of others, and to use this information to create a positive outcome. The professional Financial Planner who works in Mediation can benefit greatly from the study and mastery of Emotional Intelligence.
This report contains two type of cases. One is about the bond and its different situations. And the other is about spreadsheet work which is also about the various situations of a bond. Rajini, a person, who is concerned about a bond.... more
This report contains two type of cases. One is about the bond and its different situations. And the other is about spreadsheet work which is also about the various situations of a bond. Rajini, a person, who is concerned about a bond. Some situations are developed for him like conversion, inflation rate, interest rate, maturity risk and such kinds of others topics. And at the spreadsheet exercises, some cases of bond are given and instructed to solve these in spreadsheet with Microsoft Excel. At the first case, we tried to give the numerical data to show the actual situation of that problems and then we provided a graph for each to show the probable relationship with the stated problems. Last but not least for the cases are, we have given the proper recommendation for the each cases that shows what Rajini should do with the stated problems. At spreadsheet exercise, we were given some situations along with some numerical data of a bond like par value, coupon rate and maturity. Then some cases are given and instructed to solve them with the help of Microsoft Excel formula. We used the formulas of PMT, interest rate to solve the stated problems. And after solving those problems by using Microsoft Excel’s formula, we have incorporated two to three graphs in accordance with the mentioned cases and showed the probable relationship between the variables given in the cases. We have solved those given problems and provided the suitable recommendation according with the case.
Purpose: This conceptual theoretical review aims to inform readers of the benefits and pitfalls of structured finance, when applied to “Third Sector” organisations. Design/Methodology/Approach: A literature review of existing studies and... more
Purpose: This conceptual theoretical review aims to inform readers of the benefits and pitfalls of structured finance, when applied to “Third Sector” organisations. Design/Methodology/Approach: A literature review of existing studies and grey literature are considered in a critical evaluation of the risk governance of structured finance arrangements. Voluntary sector observers inform us, the ‘Third Sector’ comprises of ‘…nonprofits, charities, social enterprises, social movements, and other community-based. Clearly civil society organisation (CSOs), non-governmental organisations (NGOs) and supranational organisations should also be added to the list. Findings: ‘Quality control’ and ‘Social implications’ issues surrounding the effect of structured finance agreements on ‘Third Sector’ organisations are revealed. Practical Implications: This conceptual theoretical review details the ‘Practical implications of Third Sector organisation risk governance’ with structured finance. The brea...
Financial accounting is an information conveyance process. When financial auditors issue an opinion in regard to financial statements, the auditors are providing assurance that those financial statements fairly represent the entity, and... more
Financial accounting is an information conveyance process. When financial auditors issue an opinion in regard to financial statements, the auditors are providing assurance that those financial statements fairly represent the entity, and are prepared in accordance with the relevant standards. If there is a problem with the financial statements for which an unqualified audit opinion has been issued, the auditors may be questioned in regard to their compliance with professional technical and ethical standards that require competency, honesty, and full disclosure. These questions may be asked by the auditors’ professional organizations, such as the American Institute of Certified Public Accountants (AICPA), by government regulators who authorize the performance of auditing services, and by the judges and juries of the judicial system. This paper considers how the judiciary, in particular, takes into account auditors’ technical and ethical standards when auditors are sued for professiona...
This paper considers possible tax implications of the merger between a wholly-owned subsidiary of Domestic Co, Inc. and International Co, Ltd, which took place on November 10, 2008. Even though the merger is structured in a way that it... more
This paper considers possible tax implications of the merger between a wholly-owned subsidiary of Domestic Co, Inc. and International Co, Ltd, which took place on November 10, 2008. Even though the merger is structured in a way that it will most likely be respected as a tax-free reorganization under section 368(a), several important representations and warranties are not included in the merger agreement. Specifically, this particular merger agreement does not have a tax warranty requiring the Target Company to file all material tax returns and does not have a warranty requiring the parties to the reorganization to refrain from any actions that would prevent the merger from qualifying as reorganization within the meaning of section 368(a) of the Internal Revenue Code.
In recent years the case study methodology has been used much more in conducting research on firms. This increase is due to the needs and requirements, and to the perception that the results obtained by using such a methodology are of... more
In recent years the case study methodology has been used much more in conducting research on firms. This increase is due to the needs and requirements, and to the perception that the results obtained by using such a methodology are of superior quality. The growing acceptance of case studies has been impelled by a wider knowledge and discussion of the criteria for assessing quality of case studies, and this has led to a better understanding of how the inclusion of case studies can be used to resolve certain problems connected to the study of organizations, in particular small and medium sized businesses. The present work proposes a design for conducting research suitable for writing a postgraduate dissertation on the subject of small and medium sized businesses. The methodology fulfills the conditions of quality required in a project conducted through the use of case studies. and that it is possible to complete within a limited period of time, thus improving the rate of students who ...
The political circumstances of Korean reunification will significantly determine the political environment for future public administration. This paper argues this context will create parameters for governments to implement the exercise... more
The political circumstances of Korean reunification will significantly determine the political environment for future public administration. This paper argues this context will create parameters for governments to implement the exercise of sovereignty over the united Korean peninsula. Pan-Korean nationalism will be exploited as a political mobilization resource for creating the foundations for reintegrating a pan- Korean state and society. A reunited national community will be upon shared historical commonalities. They will serve to mobilize political cooperation after nearly 70 years of separate development under radically opposed political and economic regimes. The North’s vestiges will likely remain in the form of organized crime networks in a post-reunification state. Peace strategists should prepare to respond to the political tendency to manipulate and exploit anti-Japanese symbolic appeals by Korean political entrepreneurs. The latter will do so to mobilize prospective supp...
The political theory focus of this paper is the relevance of corporatism to meet the nationalist backlash against the increasing global interdependence that elites encouraged through neoliberal strategies. The paper analyzes the Trump... more
The political theory focus of this paper is the relevance of corporatism to meet the nationalist backlash against the increasing global interdependence that elites encouraged through neoliberal strategies. The paper analyzes the Trump administration’s resistance to international cooperation to counteract the negative externalities creating vulnerability to global crises. It thereby explicates the political assumptions and prescriptions underlying national strategic models of development. Great power competition for power and influence intensifies in an international political system in which the sources of power and influence increasingly depend upon sustainable development. It explores how reactionary populism emerges from perceived threat to core cultural group traditional supremacy within the national polity. This group heretofore set the institutionalized, stereotyped norm standards of individual and constituency behavior and relations. It highlights the foundational path dependency of the American state being reflected in contemporary American white populist status grievances. They utilize the language of conservative evangelical Christian identity to mobilize their social movement political resources. American foundational colonial ideologies in early modern capitalist plantation-based slavery and legacies of de facto casteism are a symbol set. Postwar emerging transnational normative authority centers reflected in international law progressively challenge the utilitarian relevance of these traditional, stereotyped norms and ethics.