Official Business Research Articles

Indirect Tax Incidence under Inelastic Underground Economy Demand

This paper demonstrates theoretically that a profit tax does not affect the distribution of the firm’s operations between the official and the underground economy. Or, if the firm was initially operating only officially, direct taxation of its business would not be a reason to go underground. Indirect taxation in the form of a sales tax does influence an already existing mix of official and underground activities, favoring the latter. And, it does constitute a reason to “go underground” for an otherwise fully official business. This is a thesis robust to market structure changes and to introducing tax evasion in the usual sense, provided the underground demand is inelastic. The tax authority can still collect the planned tax revenue through a combination of a cash-flow tax with indirect taxation, under only consumersurplus loss by the underground customer.

Working for God, Country, and "Our Poor Mexicans": Catholic Women and Americanization at the San Antonio National Catholic Community House, 1919-1924

ON A HOT JULY DAY IN 1919, May J. Williams arrived in San Antonio on official business for the National Catholic War Council (NCWC). As a trained social worker and a member of a prominent Milwaukee Catholic family, she applied her professional skills and an outsider’s eye to complete a detailed survey of the city. Williams researched a broad range of issues, but she paid particular attention to the plight of Mexican immigrants, describing their vice-filled neighborhoods that lacked running water, sanitation, or police protection. The solution to these problems, she concluded, was “a little Americanization work.” She warned, however, that white San Antonio Catholics were ignoring these conditions, while at least five Protestant groups were ramping up Americanization efforts in Mexican neighborhoods. The NCWC, she recommended, could fill this gap by establishing a National Catholic Community House in San Antonio as a center for Catholic Americanization. Between 1919 and 1924, the NCWC hired professionally trained laywomen like Williams to do Catholic Americanization work in San Antonio. These women, known as “secretaries,” almost all came from outside the Southwest, and most did not speak Spanish, but they shared a deep commitment to a vision of Americanizing Mexican immigrants while also preserving their Catholic faith. The NCWC leadership sent them to the city as part of their National Catholic Community House project, a larger national program of war reconstruction and immigrant outreach. As they enacted this national agenda, however, the secretaries had to confront the racial and sexual politics of postwar San Antonio, which posed special challenges to them as social missionaries within the Church. They found themselves on the front line of the struggle to define what it meant to be both Catholic and American in the modernizing and multi-ethnic United States. John McGreevy and other historians have examined the ways American Catholics contended with the tensions associated with modernity in the

The Mannheim Enterprise Panel (MUP) and Firm Statistics for Germany

The Mannheim Enterprise Panel (Mannheimer Unternehmenspanel – MUP) of the Centre for European Economic Research (ZEW) is the most comprehensive micro database of companies in Germany outside the official business register (which is not accessible to the public). The MUP is based on the firm data pool of Creditreform e.V., which is the largest credit rating agency in Germany. At the end of 2013, the MUP contained information on 7.7 Mio firms, of which about 3.2 Mio were still active. Comparisons of the active stock of firms in the MUP with the Business Register of the Federal Statistical Office indicate that the MUP gives by and large a representative picture of the corporate landscape in Germany. The MUP is a valuable database for analyzing the number of start‐ups and firm closures on a yearly basis for Germany. Further, the MUP is the sampling frame for the ZEW firm surveys and it is used for analyzing the development of firms over time.

Exploring the challenges in scaling up the delivery of action learning facilitator training within a global organisation

Action learning is often used as an element of leadership development programmes. The intention is to support classroom learning with an experiential thread which runs throughout the life of the programme. Action Learning Associates (ALA) has been working with an international organisation for three years to deliver the global ‘First Line Manager Programme’ (FLMP). The action learning facilitator training (ALFT) programme is designed to enable participants to run action learning sets in their operational companies across the world. Originally created in English – the official business language – the ALFT is now also delivered in French. The focus of the paper is to explore learning, challenges and opportunities created by scaling up the delivery of ALFT to a global target audience of approximately 700 people. To date ALA has trained over 165 internal action learning facilitators from different countries, languages, cultures and professional backgrounds. The value to the participants of being skilled to run their own action learning sets, within the context of the FLMP, is explored along with the opportunities for organisational development and learning.

Słownictwo pospolite w "Słowniku warszawskim" wobec rozstrzygnięć normatywnych w polszczyźnie przełomu XIX i XX wieku (litery A–N)

The purpose of this paper was presentation and interpretation of words for lettersA–N, which in Słownik warszawski (“Warsaw Dictionary”) bear common qualifier. Wordswere compared with the standard language of the late nineteenth and early twentieth century.It was assumed that common vocabulary is synonymous with colloquial vocabularyand is an unofficial, characterized by familiarly.The analysis allow to reveal that the collected vocabulary shows features thatare assigned to colloquial vocabulary: characterized by emotional, negative valuation,anthropocentrism, the dominance of nouns, a grouping of lexemes in a few meaningscope and expressive word formation. High emotionality of vocabulary, many variants ofwords characterized by dialect and numerous marked alternations of word formation resultedthat the vocabulary could not be considered to be correct. Due to the fact that is wasnot neutral, it can not be used for official business, and thus be considered as exemplary.The analysis shows that the nineteenth century standard language indicated not onlyincorrect forms, but also indicated the scope of usage of particular words. Language wasdifferentiated in terms of usage possibility.

Kanji Idioms Which Appear on The Official Business Skills Test in Bookkeeping 3rd Grade Test Sentences

Kanji Idioms Which Appear on The Official Business Skills Test in Bookkeeping 3rd Grade Test Sentences

Analysis of Website Traffic Dependence on Use of Selected Internet Marketing Tools

Abstract The purpose of this article is to find adequate Internet marketing tools that increase the number of visitors at the business website. For the Analysis of website traffic were used Google Analytics, and Facebook Insights tool and statistical methods of correlation analysis was used for finding the degree of dependence between visitors streams at personal website and official business website. Main scientific objective is to verifying the hypothesis, that there is the dependence between web traffic at the official business website and web traffic at the personal website of the business website owner. The results of the research described in this article show the clear dependence between website traffic at business and personal websites and clear dependence between competition at social network and business websites traffic. The important implication resulted from this research shows that the creation of primary website must be supported by additional activities as a social network activities, frequent actualization of website and creation secondary websites, that are connected with primary website.

Структурно-семантичні принципи організації офіційно-ділового тексту (на прикладі позовних заяв)

The article is devoted to the structural and semantic organization of texts of the official business style, in particular statements of claim. The main principles of text-building of a statement of claim are analyzed and its necessary parts are determined; types of textual information according to denotative, genre and tonally, evocative and etiquette style functions are characterized; the requirements for composing the text of a statement of claim are defined. The character of indentation from genre canons in composing statements of claim is defined.

. Когнитивное, семантическое и смысловое пространства официально-деловых текстов

. Когнитивное, семантическое и смысловое пространства официально-деловых текстов

Business Creation in Portugal: A Viewpoint on Data Comparison

Portugal has some of the highest business entry rates when compared to other countries, according to Eurostat, Statistics Portugal and the OECD Entrepreneurship Indicators Programme. We look at business creation in Portugal, from 2000 to 2007, by approaching two other complementary data sources, the World Bank Group Entrepreneurship Survey, based on official Portuguese business register's and the universe of active employer enterprises, obtained by applying to the dataset Quadros de Pessoal, the methodology and definitions of the Eurostat/OECD's "Manual on Business Demography Statistics". This allows us to address entrepreneurship indicators comparability issues and exploit complementarities to support entrepreneurship patterns and trends previously identified by other national and international sources. We highlight the importance of considering information other than business registries, in particular when calculating business entry rates. Datasets where economically active units can be identified provide a better proxy for the true level of business creation and activity in Portugal.

Plurilingual resources for ‘welcoming’ at a university service for international students

This paper studies the situated meaning given to a so-called ‘welcome’ service for international students at a Catalan university. The official business of the service is to offer support with bureaucratic procedures and information about available services, including those for learning Catalan. However, the complex range of overlapping activities emerging in interactions at the service leads us to question how participants themselves (i.e. service providers and student users) understand the business of ‘welcoming’. Furthermore, the use of different languages in the interactions brings us to ask what role participants assign to their plurilingual resources in accomplishing this business. The results allow us to describe the ‘welcome’ service as a complex and significant place for the language socialisation of newcomers to the university, as well as the central role of plurilingual resources in achieving this aim, in constucting the multilingual order and in accomplishing internationalisation. These results provide insights for policies aiming at the management of linguistic diversity in scenarios of internationalisation.

On Ethernet Applications in the Field of Vehicle Network

With the rapid development of the automotive industry, vehicle network has become a new topic. Ethernet, as the wireless communication network technology applied to PC, the official business, the intelligent house-hold appliance and other communicating devices, has entered the field of vehicle network applications. This paper introduces the recent development of the vehicle Ethernet and its characteristics and conducts the general analysis on the future development trend of it by making a contrast of the Ethernet and CAN.

Equity Returns and the Business Cycle: the Role of Supply and Demand Shocks

The equity premium in the UK has risen significantly since the start of the financial crisis and the associated extended recession. This paper examines the relationship between the business cycle and equity returns to see how robust this association is. Using official business cycle dating and identified structural macroeconomic shocks, evidence is found for counter‐cyclicality in excess returns. Negative supply shocks are found to have an especially large and significant counter‐cyclical impact. A long sample of realized returns using revised data and a sample of expected returns using real‐time data show similar results suggesting similarity in realized and expected returns.

Post-Traumatic Stress Disorder: A Less Visible Sign of War

On a beautiful sunny morning last fall, my family and I boarded a flight at Washington Reagan Airport in the nation's capital, where we reside. Our destination was Miami for a weeklong vacation with our son, Michael, before his upcoming active duty military deployment to Afghanistan. A departure flight from Washington, DC, commonly includes traveling military service members, some in uniform on official business and others in civilian clothing en route to some other destination. On this early Saturday morning, the flight contained an abundance of both. We settled into our seats and proceeded to an on-time departure. Shortly after reaching the altitude at which the seat belt sign is turned off, a nervous sounding announcement was made over the loudspeaker by a flight attendant asking for a doctor or nurse to please provide medical assistance. Looking back from my seat up front, some commotion was visible in the rear section of the plane. A second nervous call for medical assistance quickly followed. I and another woman stood and identified ourselves as registered nurses and then followed a flight attendant to the person needing assistance. Joni M. Brady, MSN, RN, CAPA, is an International Perianesthesia Nursing Consultant and Pain Management Nurse, Nursing Administration, Inova Alexandria Hospital, Alexandria, VA.

Equity Returns and the Business Cycle: The Role of Supply and Demand Shocks

The equity premium in the UK appears to have risen significantly since the start of the financial crisis and the associated extended recession. This paper examines the relationship between the business cycle and equity market returns to see how robust this association is. Several classifications of UK business cycle quarters are examined and related to the returns from an investment strategy which buys the market one or more quarters after a business cycle quarter and holds it for one year. Official business cycle dating methods as well as identified structural macroeconomic shocks are examined. The findings are that there is clear evidence for counter-cyclicality in excess returns. Returns are significantly higher in the year following a recession rather than an expansion quarter. There is also a significant difference in the pattern of returns if the downturn in the quarter is the result of a supply or demand shock. Negative supply shocks are found to have an especially large and significant counter cyclical impact on returns. This paper analyses a long period of UK data for determining realised returns using revised data as well as expected returns using a shorter dataset of real-time data. The paper finds similar results for the two datasets suggesting that realsied and expected returns may not be so different from one another. The paper also assesses the ability of the models to forecast outside of their sample period.

Daily Trends and Origin of Computer-Focused Crimes Against a Large University Computer Network: An Application of the Routine-Activities and Lifestyle Perspective

Cybercrime has been the focus of public attention during the last decade. However, within the criminological field, no prior research initiatives have been launched in an effort to better understand this phenomenon using computer network data. Addressing this challenge, we employ the classical routine-activities and lifestyle perspective to raise hypotheses regarding the trends and origin of computer-focused crime incidents (i.e. computer exploits, port scans, and Denial of Service (DoS) attacks) against a large university computer network. We first propose that computer-focused crimes against a university network are determined by the university users’ daily activity patterns. In addition, we hypothesize that the social composition of the network users determines the origin of computer attacks against the university network. We use data recorded between the years 2007 and 2009 by an Intrusion Prevention System (IPS) to test these claims. Consistently with our theoretical expectations, two important findings emerge. First, computer attacks are more likely to occur during university official business hours. Second, an increase in the number of foreign network users substantially increases the number of computer-focused crimes originating from Internet Protocol (IP) addresses linked with these users’ countries of origin. Future directions for subsequent studies are discussed.

BEARD-PULLING AND FURNITURE-REARRANGING: Conflict Within the Seventeenth-Century Audiencia of Santo Domingo

On April 8,1626, a violent confrontation took place between the president and one of the oidores of the audiencia of Santo Domingo. According to a letter from oidor Alonso de Cereceda, President Diego de Acuña had called three of the magistrates and the fiscal of the audiencia to his residence in order to question them in private about their response to a message from Acuña's wife, doña Ana de Acuña, instructing them to release a prisoner. When Cereceda suggested that doña Ana's involvement in official business was undermining the tribunal's authority, Acuña flew into a rage and physically assaulted the oidor, punching him in the body and face and knocking his chair to the ground. After the other two oidores and the fiscal pulled the two men apart, Acuña called some of the presidio soldiers into the chamber to guard the letrado officials with drawn swords. Cereceda claimed that while these other witnesses were present, Acuña “attacked me two or three more times, throwing punches at me and putting his hand to my beard for greater injury.” He was then escorted home by the sargento mayor of the presidio, while the other officials remained to calm the president. Following this altercation, Cereceda stopped attending the court's audiencia publica and acuerdo sessions in person, sending his votes with the audiencia scribes instead, until Acuña finally had him placed under arrest.

BEARD-PULLING AND FURNITURE-REARRANGING: Conflict Within the Seventeenth-Century Audiencia of Santo Domingo

On April 8,1626, a violent confrontation took place between the president and one of the oidores of the audiencia of Santo Domingo. According to a letter from oidor Alonso de Cereceda, President Diego de Acuña had called three of the magistrates and the fiscal of the audiencia to his residence in order to question them in private about their response to a message from Acuña's wife, doña Ana de Acuña, instructing them to release a prisoner. When Cereceda suggested that doña Ana's involvement in official business was undermining the tribunal's authority, Acuña flew into a rage and physically assaulted the oidor, punching him in the body and face and knocking his chair to the ground. After the other two oidores and the fiscal pulled the two men apart, Acuña called some of the presidio soldiers into the chamber to guard the letrado officials with drawn swords. Cereceda claimed that while these other witnesses were present, Acuña “attacked me two or three more times, throwing punches at me and putting his hand to my beard for greater injury.” He was then escorted home by the sargento mayor of the presidio, while the other officials remained to calm the president. Following this altercation, Cereceda stopped attending the court's audiencia publica and acuerdo sessions in person, sending his votes with the audiencia scribes instead, until Acuña finally had him placed under arrest.

The Iranian Security Threat in the Western Hemisphere: Learning from Past Experience

World attention on Iran centers on the threats to international security posed by the country’s nuclear program. As Iran presses on in its efforts to become a nuclear power, the regime in Tehran also employs an aggressive foreign policy that relies heavily on the deployment of clandestine assets abroad to collect intelligence and support foreign operations, all of which are aimed at furthering Iranian foreign policy interests. From a U.S. perspective, Iran’s massive diplomatic presence in the Western Hemisphere presents a particularly acute problem. In response to Iran’s abuse of the diplomatic system, the international community should collectively press our friends and allies in Latin America to severely restrict the size of Iran’s diplomatic missions to the minimum needed to conduct official business.

Anatomy of a paradox: Management practices, organizational structure and energy efficiency

This paper provides new evidence on the relationship between management practices and firm performance. We interviewed managers of 190 randomly selected manufacturing plants in the UK and matched their responses with official business microdata. We find that climate friendly management practices are associated with lower energy intensity and higher productivity. Firms that adopt more such practices also conduct more climate friendly R&D which will sustain future growth in energy efficiency. Our findings are akin to the “energy efficiency paradox” and highlight the linkages between particular management practices and firm-level energy efficiency. We also find a strong empirical link between climate friendly management practices and organizational structure. Firms are more likely to adopt such practices if climate change issues are managed by the environmental or energy manager, and if this manager is close to the CEO. Adoption is less likely when the CEO is in charge of climate change issues.