Essays on Havens

In the past 3 decades, there has been a significant increase in nurse shortage with the numbers expected to fall even more by the end of 2020. Most researchers, healthcare managers, and nurse leaders assume that the issue has been resolved but the truth is it is far more disastrous. Nursing shortage has many negative implications within the healthcare system. Registered nurses have a high demand in the market place, wherein the current RN workforce of over 2.7 ˘million is expect to grow above 3.5 million by 2022 (AACN 2014). Due to the increasing number of elderly patients, acute ...

Summary

The article titled “Amazon’s Shifting Tax Story” describes how the e-commerce company Amazon has moved its assets overseas in order to pay less taxes in the United States, where it is headquartered. In 2005, Amazon, a company since the early 1990s, moved its technology assets to the small European country of Luxembourg. Luxembourg is a “tax haven” because the revenue that the branch collects there is tax-free. Amazon pays royalties to Luxembourg in order to save billions of dollars in taxes that it would normally pay if its operations had remained in the United States. Amazon is not ...

KPMG was investigated from 2001 onwards by the IRS because the company failed to properly regulate and monitor the use of tax havens. Complex accounting and auditing schemes challenged the company’s corporate governance and ethics. The professional code of conduct of all the staff and partners were often overlooked for business that was capitalist and maximised profit at the expense of the reputation and integrity of KPMG. The new chairman of the company faced a difficult ethical dilemma and created alternatives that would result in the best action to save the company and to minimise the consequences for ...

White collar crime is the subject that is not widely covered in mass media and is often made public only in cases when it is necessary for some political purposes. However, such little attention to it does not make white collar crime and its consequences less significant and less worth studying. Moreover, modern technologies and the Internet, in particular, have equipped white collar criminals with new and more effective means of achieving their ill-intentioned goals. A click of a button may not only allow criminals to steal millions or billions of dollars in a second, but it can greatly ...

First, it is necessary to explain that the 21st century has brought exciting prospective and great challenges to the humanity. It is assumed that the US shift in economy, culture and wealth could have been caused by globalization, domestic economy and internal trade, as well as unemployment. It would be appropriate to begin with an explanation of the term globalization, which refers to a process of cooperation and integration between humans, companies and governances or administrations of different countries (Huwart, Verdier 3). The process of globalization has effects on the economic development, culture, environment and human’s well-being, and ...

INTRODUCTION

Sanctuary cities have increasingly captured the public eye in recent history. Most distressing has been the recent murder of 32 year old Kathryn Steinle by Juan Francisco Lopez-Sanchez, an illegal immigrant in San Francisco recently released from prison . The murder has caused issue because, “in the eyes of staunch immigration-enforcement advocates,” Lopez-Sanchez’ murder of Steinle is the direct result of liberal cities’ policies of protecting undocumented immigrants through a patchwork of laws surrounding the topic . The issue has been exacerbated by the recent rhetoric of some Republican presidential candidates, such as Donald trump, who “blamed immigration policy for Kate ...

Commentary A: The Effects of a Slowing Chinese Economy on the World

Last year, the Chinese economy reported a 6.9% growth rate for the economy overall (The Economist Staff 2016). For all intents and purposes, a 6.9% annual growth rate is immensely healthy; a country like the United States generally experiences a significantly lower growth rate for a number of reasons. However, the United States is considered a developed nation, while China is still in the developing stages of growth (Qi 2016). However, despite these respectable numbers, some economists are quite alarmed at the current situation in China—and some have even begun to draw attention to the slowing Chinese economy ...

Question 5

International Tax Systems: Approaches to Transfer Pricing Globalization is the new trend as companies are increasingly expanding beyond their domestic borders. Globalization is motivated by the need to seek new markets, diversify operations internationally, take advantage of differing tax laws among a myriad of other reasons. In order to take advantage of differing tax laws, multinational companies use transfer pricing. This paper discusses transfer pricing and the various approaches to transfer pricing. This paper will also discuss the recent developments in transfer pricing. Transfer pricing refers to the determination of prices for transfer of goods between subsidiaries both ...