Observed changes in corporation tax revenues from year to year, which include the effects of changes in tax rates, deductions and compliance, appear to be highly volatile relative to profits, the tax base. This paper examines whether the ‘built-in’ fiscal drag properties of corporation tax can be expected to display similar properties. Simple, conceptual modelling demonstrates that the corporat...

Current models for software components have made component-based software engineering practical. However, these models are limited in the sense that their support for the characterization/specification of software components primarily deals with syntactic issues. To avoid mismatch and misuse of components, more comprehensive specification of software components is required, especially in a scen...

About 60% of a companies corporate knowledge is said to be inside peoples heads. Sharing experience and knowledge in companies is unstructured today. Networks of people have proven to be efficient both within organisations and within groups of people sharing the same interest, profession etc. We propose an computer aided approach where experience and knowledge is the core, and by refocusing fro...

Purpose – The purpose of this paper is to contribute to the corporate marketing literature by examining how an individual’s identification with a company influences their willingness to invest in the company’s shares. Design/methodology/approach – A set of hypotheses was developed, based on theory, and survey data were obtained from 440 individuals in order to test the hypotheses. The data pert...

The paper provides an overview of business modelling techniques both at language and tool level. The basic elements of some most popular business modelling languages are briefly outlined, including the GRAPES-BM language developed by IMCS, University of Latvia. The paper presents also the basic principles, how metamodel based generic modelling techniques can be used for supporting several model...

Asim Yuzbasioglu An Empirical Analysis of Takeover Predictions in the UK: Application of Artificial Neural Networks and Logistic Regression This study undertakes an empirical analysis of takeover predictions in the UK. The objectives of this research are twofold. First, whether it is possible to predict or identity takeover targets before they receive any takeover bid. Second, to test whether i...

The most important tool for promoting the bank’s stability and health is the establishment of a standard corporate governance structure for managing the bank's business. Redesigning the relationships between bank management, shareholders and the rest of the bank’s stockholder, including the objectives, the risk and audit indices, and internal control of the bank, is recognized as the foundation...

Good implementation of corporate governance principles is considered as an important component for stability and soundness of a financial institution. An extensive body of literature has reviewed the effects of corporate governance on the performance of corporations. The majority of these studies have found more corporate values for implementing the principles. Therefore, the assessment of comp...