scholarly journals Tax risk-management analysis: Comparison between the United States of America, the United Kingdom and South Africa

2014 ◽  
Vol 7 (2) ◽  
pp. 375-392 ◽  
Author(s):  
Talya Segal ◽  
Warren Maroun
Keyword(s):  
United States ◽  
South Africa ◽  
Risk Management ◽  
United Kingdom ◽  
Portfolio Management ◽  
United States Of America ◽  
The United States ◽  
Tax Legislation ◽  
The United Kingdom ◽  
Policies And Procedures

Tax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this research is to explore policies and procedures relied on by tax authorities in the United States of America, the United Kingdom and South Africa to encourage a culture of compliance with tax laws. For this purpose, the research differentiates between specific and generic tax risks. These include transaction, operational, compliance, financial accounting, portfolio, management and reputation risk. The study highlights how each TRM-related policy or programme addresses these tax risks and compares the TRM systems in the three jurisdictions.

scholarly journals A Comparative Discussion of the Judicial Disqualification of Directors under the South African Companies Act

2020 ◽  
pp. 1-24
Author(s):  
Rehana Cassim
Keyword(s):  
United States ◽  
United Kingdom ◽  
South African ◽  
United States Of America ◽  
The United States ◽  
The South ◽  
The United Kingdom ◽  
Locus Standi

Abstract Section 162 of the South African Companies Act 71 of 2008 empowers courts to declare directors delinquent and hence to disqualify them from office. This article compares the judicial disqualification of directors under this section with the equivalent provisions in the United Kingdom, Australia and the United States of America, which have all influenced the South African act. The article compares the classes of persons who have locus standi to apply to court to disqualify a director from holding office, as well as the grounds for the judicial disqualification of a director, the duration of the disqualification, the application of a prescription period and the discretion conferred on courts to disqualify directors from office. It contends that, in empowering courts to disqualify directors from holding office, section 162 of the South African Companies Act goes too far in certain respects.

scholarly journals Do Environmental Stringency Policies and Human Development Reduce CO2 Emissions? Evidence from G7 and BRICS Economies

2021 ◽  
Vol 18 (13) ◽  
pp. 6727
Author(s):  
Funda Hatice Sezgin ◽  
Yilmaz Bayar ◽  
Laura Herta ◽  
Marius Dan Gavriletea
Keyword(s):  
United States ◽  
United Kingdom ◽  
Human Development ◽  
Co2 Emissions ◽  
United States Of America ◽  
The United States ◽  
Cointegration Analysis ◽  
Causality Analysis ◽  
The United Kingdom ◽  
The Impact

This study explores the impact of environmental policies and human development on the CO2 emissions for the period of 1995–2015 in the Group of Seven and BRICS economies in the long run through panel cointegration and causality tests. The causality analysis revealed a bilateral causality between environmental stringency policies and CO2 emissions for Germany, Japan, the United Kingdom, and the United States of America, and a unilateral causality from CO2 emissions to the environmental stringency policies for Canada, China, and France. On the other hand, the analysis showed a bilateral causality between human development and CO2 emissions for Germany, Japan, the United Kingdom, and the United States of America, and unilateral causality from CO2 emissions to human development in Brazil, Canada, China, and France. Furthermore, the cointegration analysis indicated that both environmental stringency policies and human development had a decreasing impact on the CO2 emissions.

scholarly journals Systematic Review of Arts-Based Interventions to Address Suicide Prevention and Survivorship in Australia, Canada, the United Kingdom, and the United States of America

2021 ◽  
Vol 22 (1_suppl) ◽  
pp. 53S-63S
Author(s):  
Jill Sonke ◽  
Kelley Sams ◽  
Jane Morgan-Daniel ◽  
Andres Pumariega ◽  
Faryal Mallick ◽  
...  
Keyword(s):  
Mental Health ◽  
United States ◽  
United Kingdom ◽  
Suicide Prevention ◽  
United States Of America ◽  
The United States ◽  
Current Evidence ◽  
Study Objective ◽  
The United Kingdom ◽  
The Arts

Study Objective. Suicide is a serious health problem that is shaped by a variety of social and mental health factors. A growing body of research connects the arts to positive health outcomes; however, no previous systematic reviews have examined the use of the arts in suicide prevention and survivorship. This review examined how the arts have been used to address suicide prevention and survivorship in nonclinical settings in Australia, Canada, the United Kingdom, and the United States of America. Design and Setting. Ten bibliographic databases, five research repositories, and reference sections of articles were searched to identify published studies. Articles presenting outcomes of interventions conducted between 2014 and 2019 and written in English, were included. Primary Results. Nine studies met inclusion criteria, including qualitative, quantitative randomized controlled trials, quantitative nonrandomized, quantitative descriptive, and mixed-methods studies. The programs studied used film and television (n = 3), mixed-arts (n = 3), theatre (n = 2), and quilting (n = 1). All nine interventions used the arts to elicit emotional involvement, while seven also used the arts to encourage engagement with themes of health. Study outcomes included increased self-efficacy, awareness of mental health issues, and likelihood for taking action to prevent suicide, as well as decreases in suicidal risk and self-harming behaviors. Conclusions. Factors that influence suicide risk and survivorship may be effectively addressed through arts-based interventions. While the current evidence is promising with regard to the potential for arts programs to positively affect suicide prevention and survivorship, this evidence needs to be supplemented to inform recommendations for evidence-based arts interventions.

scholarly journals A Comparative Survey Of Capital Investment Decision Practices In The United States And The United Kingdom

2011 ◽  
Vol 1 (11) ◽  
Author(s):  
Thomas Klammer ◽  
Neil Wilner ◽  
Jan Smolarski
Keyword(s):  
United States ◽  
Risk Management ◽  
United Kingdom ◽  
The United States ◽  
Capital Expenditures ◽  
The United Kingdom ◽  
Management Techniques ◽  
Comparative Survey ◽  
The Uk

Capital expenditures can be crucial to firms long-term success, especially in a complex global environment. As companies increasingly compete in the global market place, it is important to study project evaluation processes from an international perspective. Capital investments involve substantial monetary commitments and risks that affect long-term firm profitability and influence capital allocation decisions in the future. Survey research in the area of capital expenditure analysis has been extensively done in both the United States [US] and the United Kingdom [UK]. This research is the first comparative survey of practices in both countries that we are aware of. A direct comparison of the use of project evaluation, management science, and risk management techniques in the two countries is made. The survey instrument used is an adaptation of the Klammer [1970] instrument that has been used repeatedly in surveys of American firms. This is the first time that it has been applied to British firms. The use of a common instrument allows for more meaningful comparisons. The samples consisted of 127 American and 59 British firms with sales of at least $100 million and capital expenditures of at least $10 million. Preliminary results indicate a continued extensive use of discounted cash flow techniques by US firms. Techniques such as payback or urgency continue to be used, but to a lesser degree than discounting. Firms in the UK also make extensive use of discounting but do so to a lesser degree than their American counterparts. Payback is widely used in the UK. Risk management techniques are widely used in both countries, with sensitivity analysis being the most popular technique in both countries. Extensive use of technical and administrative procedures, such as detailed budgets, standardized forms and post-audits, are evidenced in both countries. The paper offers reasons that have to do with organizational structure and form, as well as market differences, to explain our results.

scholarly journals Two Grand Old Ladies Face to Face: The United Kingdom and the United States of America Constitutions Compared

2015 ◽  
Vol 46 (3) ◽  
pp. 989 ◽  
Author(s):  
Mario Patrono ◽  
Justin O Frosini
Keyword(s):  
United States ◽  
European Union ◽  
United Kingdom ◽  
United States Of America ◽  
The United States ◽  
The European Union ◽  
Face To Face ◽  
The United Kingdom ◽  
Parliamentary Sovereignty

This article discusses the Constitution of the United Kingdom and then draws some comparisons between it and the Constitution of the United States of America. It touches on issues such as how the United Kingdom's commitment to parliamentary sovereignty has been affected by the country's relationship with the European Union.

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