Bring fact-checked results to the top of your browser search. Management and control of companies The simplest form of management is the partnership. The management structure of companies or corporations is more complex. By the laws of most states it is obligatory for the board of directors elected periodically by the shareholders to appoint certain executive officers, such as the president, vice president, treasurer, and secretary.
In this section we look at the envisaged publics of a public database. Reports suggest that "a properly designed country-by-country reporting regime would be a much needed weapon for tax authorities which at present suffer from information asymmetry in the tax avoidance battle with MNEs" Ting, But while the OECD proposals mainly focus on facilitating automatic information exchange between tax authorities, we are interested in who else could use and benefit from having access to a more comprehensive picture of the tax contributions and economic activities of multinational companies, beyond tax authorities, audit firms and the multinationals themselves.
A public database would represent a shift beyond a narrow conception of accounting for the activities of multinationals as a niche activity for professional specialists, and towards a vision which sees a broader range of actors involved in witnessing the tax arrangements of multinationals and engaging in a range of activities to hold them to account.
In order to better understand the prospective users and scenarios of use of a public database, we solicited for input in the form of "user stories" from a network of people and organisations associated with the Open Data for Tax Justice initiative.
User stories are widely used as a technique to gather user requirements for agile software development Cohn, An initial set of user stories were created by a group at a participatory design workshop in Oxford in Octoberand refined and developed with further input received online in response to a public call and outreach to prospective users.
These user stories, questions and analytical requirements are intended to serve as input to subsequent design and development activities, and to evaluate the opportunities and limitations of a database assembled through the repurposing of existing sources of public information.
We are reproducing them below in order to illustrate the range of envisaged publics and interests around a future database. List of potential questions and queries from citizens and civil society organisations: Who is in my country?
What do they do here? How many people do they employ? Do multinational companies make profits in my country? If so, do they pay tax?
How much has a multinational got invested in my country? Which companies are avoiding tax in my country?
How is my country facilitating tax avoidance? What are the addresses of subsidiaries of a given corporate group? Will I be able to compare different companies within a sector across all countries consistently?
How much profit is declared by mining and petroleum companies in countries where resources are extracted? And so that I have a place to collect information on companies for which CBCR reports are not yet available. List of potential questions and queries from journalists and media organisations: What companies does a corporate group own within a country?
Who owns a given company? What does a group do in a country? What are the profits per employee in a given country? What are the sales per employee in a given country? How do profits per employee vary across countries? How do sales per employee vary across countries?
How do rates of profit per employee vary over time and across countries? How do rates of sales per employee vary over time and across countries?
List of potential questions and queries from researchers and academics: What are the drivers of international trade and investment structures?Corporate social responsibility (CSR, also called corporate sustainability, sustainable business, corporate conscience, corporate citizenship or responsible business) is a type of international private business self-regulation.
While once it was possible to describe CSR as an internal organisational policy or a corporate ethic strategy, that time has passed as various international laws have. people We believe people act with intelligence based on their goals, resources, and constraints.
We use both rational and emotional elements to engage people.
constructive We build on the positive core of the organization. We position all stakeholders as actors of the adventure. holistic We consider multiple levers to identify the best way to maximize projects results.
Business Ethics. This page provides a guide to the best sites on business ethics, ethics management, ethical business, corporate governance and corporate social responsibility. Ten years ago, if someone had predicted that I would give up my role as a statutory audit partner to concentrate on helping businesses understand and deal with their impacts on people, I would have been shocked.
Personnel and Human Resources Jobs in recruitment, benefits, employee relations, training, pension & compensation when available. Management and control of companies. The simplest form of management is the lausannecongress2018.com Anglo-American common-law and European civil-law countries, every partner is entitled to take part in the management of the firm’s business, unless he is a limited partner; however, a partnership agreement may provide that an ordinary partner shall not participate in management, in which case he is a.