The Experts below are selected from a list of 4437 Experts worldwide ranked by ideXlab platform
Nilda D. Vasquez - One of the best experts on this subject based on the ideXlab platform.
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(DP 1981-02) The Corporate Income Tax: Its Distributive Implications on Individual Shareholders
2010Co-Authors: Nilda D. VasquezAbstract:Under the present system of income taxation in the Philippines, there is a differential burden created by the Corporate income tax on shareholders' incomes vis-a-vis other types of personal income. Corollarily, within the Corporate sector, a built-in incentive exists in favor of debt finance, but the role of this factor in the Corporate choice between equity and debt finance has not been empirically established. Another major equity issue is the regressivity of the differential burden of the Corporate tax among shareholders. This extra burden may eventually turn into a tax shelter for high-income taxpayers, creating a strong inducement for tax avoidance by capitalizing on the Corporate Device through retention of Corporate profits. The proposed 20 percent final tax on dividends, which is part of the gross income package proposed under Cabinet Bill No. 34, is a tax in rem and will intensify the existing regressivity.
P. M. Vasudev - One of the best experts on this subject based on the ideXlab platform.
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Corporate Law and its Efficiency: A Review of History
American Journal of Legal History, 2010Co-Authors: P. M. VasudevAbstract:Economic theory of corporations, which has been influential in the recent decades, offers efficiency as the explanation for the open structure of present Corporate law. Commending the statutes for their “enabling” character, it has been argued that the law of corporations was shaped by the consideration of efficiency. This article reviews the origin and development of business corporations in the United States since the American Revolution. It explains the restrictive attitude of public policy towards corporations in the early period and the social and political concerns that animated the discourse. The far-reaching changes made to Corporate law since mid-nineteenth century arose from myriad factors and influences. There was, on the one hand, the egalitarian idea that incorporation ought to be available to all as a matter of right. On the other, business and financial interests wielded significant influence on legislative policy and were able to procure amendments that suited their needs. The review of history indicates that efficiency was not the starting point of the changes that occurred in Corporate law beginning from the 1880s. Considering the history of development, the article argues that Corporate statutes lack substantial legitimacy, judged by current standards. In modern democratic societies the laws enacted by elected legislatures must, as a normative ideal, represent the considered statements of public policy on a given subject. Recent events, beginning from Enron at the turn of the century to the latest governance failures in the financial sector, point to significant deficiencies in the present model of Corporate law. It is, therefore, timely to make a review of history for assessing the suitability of the framework of Corporate law for the present times and in defining the path for the future. The present situation is quite different from 1880-1930, when significant changes occurred in American Corporate law. It was the age of American ascent. Growth of industry and business and the general rise in prosperity muffled, if not subordinated, other important considerations – social and political. Indeed, economic progress has been offered as a vindication of the current state of Corporate law. A hundred years later, the world is a different place. The current recession, general industrial decline in America and other developed countries and stagnant incomes for large sections of the society for the last few decades are some factors that warrant a review of the business corporation, which is, arguably, a significant economic institution. Historically the debate on corporations in the United States has been remarkably rich, animated by vibrant political and social ideas. It was not confined to the narrow economic sphere. Another goal of this article is to recall some of the older ideas that stressed the multifaceted character of business corporations – economic, political and social. The review of history will, hopefully, contribute to enriching the debate on corporations and in exploring how the Corporate Device can be better attuned to the needs of the present.
Zaigham Mahmood - One of the best experts on this subject based on the ideXlab platform.
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Connectivity Frameworks for Smart Devices: The Internet of Things from a Distributed Computing Perspective
2016Co-Authors: Zaigham MahmoodAbstract:This timely volume provides a review of the state-of-the-art frameworks and methodologies for connecting diverse objects and Devices according to the vision for an Internet of Things (IoT). A specific focus is placed on the communication, security, and privacy aspects of Device connectivity in distributed environments. Insights and case studies are provided by an authoritative selection of contributors of international repute into the latest research advances and practical approaches with respect to the connectivity of heterogeneous smart and sensory Devices. Topics and features: Examines aspects of Device connectivity within the IoT Presents a resource-based architecture for IoT, and proposes a resource management framework for Corporate Device clouds Reviews integration approaches for the IoT environment, and discusses performance optimization of intelligent home networks Introduces a novel solution for interoperable data management in multi-clouds, and suggests an approach that addresses the debate over network neutrality in the IoT Describes issues of data security, privacy, access control, and authentication in the distributed IoT environment Reviews the evolution of VANETs in relation to the Internet of Vehicles, and provides a perspective on developing smart sustainable cities This invaluable text/reference will be of great benefit to a broad audience, from students and researchers interested in the IoT vision, to practicing communication engineers and network security specialists.
Adauzoh Joe-obasi - One of the best experts on this subject based on the ideXlab platform.
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SECURITY RISKS ASSOCIATED WITH BRING YOUR OWN Device BYOD AND POSSIBLE MITIGATION TECHNIQUES
2019Co-Authors: Ogbene Ehikioya, Amaka Patience Binitie, Adauzoh Joe-obasiAbstract:Bring Your Own Device (BYOD) is a technology that encourages employees to use their mobile computing Device for both professional and personal purposes. The Device is required to be connected to the organization’s network and function like a Corporate Device implementing the organizational policies but at the same time satisfying the personal requirements of an employee, because the Device basically belongs to the employee. This technology comes with many benefits like increasing the quality of performance and productivity, profit increment, increasing employees comfort among others. It equally has some risks associated with its use. Some of the risks are security breaches, loss of data or Device and so on. It is recommended that companies that implement the BYOD Technology need strict policies in place to govern it. It is also recommended that a type of BYOD called Choose Your Own Device (CYOD) is implemented so that the organization can implement whatever security policies they need to protect the Device effectively and create more efficiency security-wise.
Jeremy Wood - One of the best experts on this subject based on the ideXlab platform.
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ISE Policy Design Practices
Practical Deployment of Cisco Identity Services Engine (ISE), 2016Co-Authors: Andy Richter, Jeremy WoodAbstract:This chapter will cover policy design within ISE and is the cumulative effect of information presented in previous chapters along with the introduction to the following two chapters concentrating on bringing everything together. We’ll go over scenarios that businesses are facing, why ISE is different in what it provides, and start steering toward the end goal. We focus on Bring Your Own Device (BYOD) descriptions but in doing so we will differentiate it from normal Corporate Device access.
