Pour voir les autres types de publications sur ce sujet consultez le lien suivant : Capital – Accounting – Denmark.
Articles de revues sur le sujet « Capital – Accounting – Denmark »
Créez une référence correcte selon les styles APA, MLA, Chicago, Harvard et plusieurs autres
Consultez les 15 meilleurs articles de revues pour votre recherche sur le sujet « Capital – Accounting – Denmark ».
À côté de chaque source dans la liste de références il y a un bouton « Ajouter à la bibliographie ». Cliquez sur ce bouton, et nous générerons automatiquement la référence bibliographique pour la source choisie selon votre style de citation préféré : APA, MLA, Harvard, Vancouver, Chicago, etc.
Vous pouvez aussi télécharger le texte intégral de la publication scolaire au format pdf et consulter son résumé en ligne lorsque ces informations sont inclues dans les métadonnées.
Parcourez les articles de revues sur diverses disciplines et organisez correctement votre bibliographie.
1
Tell, Michael. « Corporate Bonds in Denmark ». Intertax 43, Issue 8/9 (1 août 2015) : 531–39. http://dx.doi.org/10.54648/taxi2015052.
Texte intégralRésumé :
Corporate financing is the choice between capital generated by the corporation and capital from external investors. However, since the financial crisis shook the markets in 2007–2008, financing opportunities through the classical means of financing have decreased. As a result, corporations have to think in alternative ways such as issuing corporate bonds. A market for corporate bonds exists in countries such as Norway, Germany, France, the United Kingdom and the United States, while Denmark is still behind in this trend. Some large Danish corporations have instead used foreign corporate bonds markets. However, NASDAQ OMX has introduced the First North Bond Market in December 2012 and new regulatory framework came into place in 2014, which may contribute to a Danish based corporate bond market. The purpose of this article is to present the regulatory changes in Denmark in relation to corporate bonds. The purpose is further to analyse the tax consequences of issuing bonds in both a direct issue of bonds and through securitization.
2
Ronfeldt, Thomas. « Action Against Capital Funds the Danish Rules on CFC Taxation and Thin Capitalization are Inadequate ». Intertax 37, Issue 1 (1 janvier 2009) : 40–50. http://dx.doi.org/10.54648/taxi2009004.
Texte intégralRésumé :
This article focuses on the acquisition of Danish companies by foreign capital funds. Capital funds have now been denounced as tax evaders in Denmark, and the Danish government, including the Danish ministry of taxation, introduced measures to safeguard against the actions of capital funds on Danish territory in 2007. This article discusses the consequences of these measures and analyses their core elements in the light of Community law. Special attention is given to Danish rules on thin capitalization, CFC taxation, and the most recent safeguard against foreign takeovers which applies new a EBIT model.
3
Nielsen, Christian, Robin Roslender et Stefan Schaper. « Explaining the demise of the intellectual capital statement in Denmark ». Accounting, Auditing & ; Accountability Journal 30, no 1 (16 janvier 2017) : 38–64. http://dx.doi.org/10.1108/aaaj-04-2014-1671.
Texte intégralRésumé :
Purpose The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002. Particular focus is placed on the traction that the intellectual capital statement (ICS) approach to reporting, as the principal outcome of the project, was able to acquire in practice. Design/methodology/approach Following the reconstruction of the original sample of 102 companies that originally participated in the project, a survey using semi-structured interviews was pursued among 64 individuals who were identified as having some involvement with the guideline project and/or producing ICSs in these companies. In addition to the interviews, a range of secondary information has been used to supplement the primary data and research protocol. Findings The project was found to have enjoyed only modest success and thereby failed to achieve any substantial traction among the participating companies and related public stakeholders. On balance, however, respondents believed that the exercise had been a positive experience, with benefits for the internal management of the companies, as well as for human capital (employees). The obstacles that radical initiatives such as the ICS continue to face should not be underestimated. Research limitations/implications A single study of a specific initiative necessarily entails many limitations. It is conceivable that the views of some of the participants in the guideline project who are absent from the present sample may provide details of a different experience, although it is unlikely that these would seriously challenge the findings reported here. Originality/value This study is the first to explore the fate of the critically acclaimed ICS approach among companies participating in the DGP.
4
Ferniss, Jane. « Article : Taxation of Bitcoins and Similar Cryptoassets in Scandinavia with Special Focus on Danish Law ». Intertax 51, Issue 1 (1 janvier 2023) : 63–83. http://dx.doi.org/10.54648/taxi2023007.
Texte intégralRésumé :
The taxation of bitcoins and similar cryptoassets is of immense economic importance to the individual taxpayer and to society as a whole. In recent years, they have effectuated a number of tax law issues in Denmark. In Norway, Sweden, and Denmark, the taxation of bitcoins and similar cryptoassets is based on the general rules of tax law. This article contains a comparative analysis of the three Scandinavian countries’ tax treatment of gains and losses on them. The analysis shows that the Norwegian and Swedish rules that have been significantly changed and modernized do not at all present the same challenges as the Danish rules. In Denmark, there is need for uniformity, predictability, and clarity to be introduced into the taxation rules. Therefore, the article also provides some reflections how to change the Danish tax legislation. Bitcoins, cryptocurrencies, cryptoassets, capital gains taxation, Danish income tax, Norwegian income tax, Swedish income tax, speculation taxation
5
Brocke, Klaus von. « Exit Taxes : The Commission versus Denmark Case Analysed against the Background of the Fundamental Conflict in the EU : Territorial Taxes and an Internal Market without Barriers ». EC Tax Review 22, Issue 6 (1 décembre 2013) : 299–304. http://dx.doi.org/10.54648/ecta2013033.
Texte intégralRésumé :
Exit taxes are the last resort for States to tax unrealized capital gains which accrued while its underlying assets were attributable to the respective territory and are transferred cross-border. From a high-level point of view, an exit tax, triggered upon the mere migration of an asset or person from one Member State to the other clearly violates the internal market principle. However, since the decision in national Grid Indus it is common accord that the exit tax as such, i.e., the right of the Member State to tax the unrealized capital gains, is not infringing the freedom of establishment principle. Rather, it is the timing when such an exit tax can be enforced and under which circumstances. The latest decision in a series of treaty infringement procedures against several Member States sheds more light into the questions (i) when can a realization of the capital gains be deemed, (ii) is there a right for requiring a bank guarantee and (iii) what about the charging of interests on the deferred taxes.
6
Hundal, Shab, et Anne Eskola. « Board of directors, capital structure, investment decisions and firm-performance : An empirical study of Nordic firms ». Corporate Ownership and Control 17, no 4, Special Issue (2020) : 377–90. http://dx.doi.org/10.22495/cocv17i4siart14.
Texte intégralRésumé :
Firms’ financing, boards of directors’ characteristics, investments, and firm-performance (financial and non-financial) occupy a pivotal place in corporate finance and corporate governance literature. The current study explores if causalities between the abovementioned four distinct albeit inter-related phenomena follow any pattern. The data comprising of 1240 firm-years belonging to Finland, Norway, Sweden, and Denmark for the period of 2003 to 2018 have been analyzed by applying multivariate linear regression and principal component analysis. The findings show that the impact of boards of directors’ characteristics is stronger on capital structure, however, weaker on investments and financial performance. The major contribution of the article is creating a set orderly and sequential causalities between financing, boards of directors’ characteristics, investments, and firm-performance.
7
Vermehren, Charlotte, Regitze Søgaard Nielsen, Steffen Jørgensen, Anne Mette Drastrup et Niels Westergaard. « Drug Use among Nursing Home Residents in Denmark for Drugs Having Pharmacogenomics Based (PGx) Dosing Guidelines : Potential for Preemptive PGx Testing ». Journal of Personalized Medicine 10, no 3 (31 juillet 2020) : 78. http://dx.doi.org/10.3390/jpm10030078.
Texte intégralRésumé :
Background: Polypharmacy is most prevalent among the elderly population and in particular among nursing home residents. The frequency of the use of drugs with pharmacogenomics (PGx)-based dosing guidelines for CYP2D6, CYP2C9, CYP2C19 and SLCO1B1 were measured among nursing home residents in the Capital Region of Denmark as well as drug–drug interactions. The aim was to evaluate the potential of applying PGx-test as a supportive tool in medication reviews. Methods: Drug use among nursing home residents during 2017–2018 in the Capital Region of Copenhagen, for drugs with PGx-based dosing guidelines available through the PharmGKB website, were measured. Drug–drug interactions were scored in severity by using drug interaction checkers. Results: The number of residents using drugs with PGx-based actionable dosing guidelines (AG) were 119 out of 141 residents (84.3%). Of these 119 residents, 87 residents used drugs with AG for CYP2C19, 47 residents for CYP2D6, and 42 residents for SLCO1B1. In addition, 30 residents used two drugs with an AG for CYP2C19, and for CYP2D6, it was only seven residents. The most used drugs with AG were clopidogrel (42), pantoprazole (32), simvastatin (30), metoprolol (25), and citalopram (24). The most frequent drug interactions found with warnings were combinations of proton pump inhibitors and clopidogrel underscoring the potential for phenoconversion. Conclusion: this study clearly showed that the majority of the nursing home residents were exposed to drugs or drug combinations for which there exist PGx-based AG. This indeed supports the notion of accessing and accounting for not only drug–gene but also drug–drug–gene interactions as a supplement to medication review.
8
Ståhle, Pirjo, Sten Ståhle et Carol Y. Y. Lin. « Intangibles and national economic wealth – a new perspective on how they are linked ». Journal of Intellectual Capital 16, no 1 (12 janvier 2015) : 20–57. http://dx.doi.org/10.1108/jic-02-2014-0017.
Texte intégralRésumé :
Purpose – The purpose of this paper is to examine to what extent national intangible capital (NIC) explains GDP growth and to assess its impact on GDP formation in different countries. The paper brings a new perspective to explaining hidden economic drivers. Design/methodology/approach – The paper introduces a new theoretically and computationally justified method, so-called ELSS model that is based on expansion and augmentation of the Cobb-Douglas production function with a wide range of NIC indicators. The method is applied by using the database that contains NIC indices for 48 countries covering the period from 2001 to 2011. Findings – The results show that intangible capital accounts for 45 per cent of world GDP. The figure for the USA is 70.3 per cent and for the European Union 51.6 per cent. The Nordic countries stand out with a higher figure at 64.7 per cent, with NIC contributing to 72.5 per cent of GDP in Sweden, 69.7 per cent in Finland and 67.6 per cent in Denmark. Research limitations/implications – The expanded Cobb-Douglas production function is sensitive to valuations of capital inputs and sensitive to estimates of production shares for various augmenting and expanding inputs. Therefore further work is needed to develop and test methodologies for the assessment of all of these. Practical implications – ELSS production function helps to give a realistic picture of the value and impact of NIC and accordingly gives evidence for accurate investment decisions for the future. Social implications – The method will help policy makers figure out what steps are needed to reduce the cross-country NIC differences. Originality/value – The authors have uncovered the value of NIC beyond monetary inputs, and at the same time taken account of country specifics. The ELSS formula is comprehensive yet not too complicated to replicate. The approach significantly contributes to the development of the current research tradition into intangibles.
9
ZAVHORODNII, Andrii, Larysa IVANCHENKOVA, Inga Shapovalova et Tetiana MARKOVA. « FEATURES OF THE FINANCIAL AND TAX ACCOUNTING OF THE VALUE ADDED TAX IN THE TRANSITION TO THE SIMPLIFIED TAXATION SYSTEM IN THE CONDITIONS OF MARITAL STATE IN UKRAINE ». Herald of Khmelnytskyi National University. Economic sciences 308, no 4 (28 juillet 2022) : 44–49. http://dx.doi.org/10.31891/2307-5740-2022-308-4-7.
Texte intégralRésumé :
The article examines the phenomenon of digitalization as a key area of digital development. It is established that digitalization is a digital transformation of life, society and business. This is a very important process in terms of active technology development. It is noted that the essence of digitalization is the digitization of services, trade, documents and all spheres of life. Prerequisites for the formation and effective functioning of a competitive environment should be the absence of discrimination and equality of all agricultural businesses and certain segments of the agricultural market. In this way, people will be able to carry out all the necessary processes in electronic format: buy goods, take out insurance, receive documents, etc. It is emphasized that since 2014 the European Commission has been monitoring the digital progress of member states by calculating the Digital Economy and Society Index (DESI). DESI 2021 indicators are analyzed and it is established that the progress achieved in the EU member states in digital development in such areas as human capital, broadband, integration of digital technologies by enterprises and digital technologies, public services is monitored. All Member States have made progress in digitalization, but the overall picture for Member States is ambiguous, and despite some convergence, the gap between EU leaders and countries with the lowest DESI remains significant. The most significant progress compared to last year can be seen in Ireland and Denmark, followed by the Netherlands, Spain, Sweden and Finland. These countries also perform well above the EU DESI average, based on their DESI 2021 scores. In general, Denmark, Finland, Sweden and the Netherlands have the most developed digital economies in the EU, followed by Ireland, Malta and Estonia. Romania, Bulgaria and Greece have the lowest DESI rates. Despite these improvements, it is clear that all Member States will need to make a concerted effort to achieve the 2030 targets set by the Digital Decade for Europe. It is established that Ukraine is only taking the first steps in this new reality. The positive thing is that we are moving. On the negative side, these steps are often carried out according to standards that are incomprehensible to EU countries, and integration with which is another strategic goal of Ukraine.
10
Castaño-Martínez, María-Soledad, María-Teresa Méndez-Picazo et Miguel-Ángel Galindo-Martín. « Policies to promote entrepreneurial activity and economic performance ». Management Decision 53, no 9 (19 octobre 2015) : 2073–87. http://dx.doi.org/10.1108/md-06-2014-0393.
Texte intégralRésumé :
Purpose – The purpose of this paper is to analyse the effects of some political measures on entrepreneurship to promote economic growth and employment, specifically, R & D policies, training, elimination of administrative barriers, access to finance support and promotion of entrepreneurial culture. Design/methodology/approach – Seven hypotheses are tested developing a latent variables model with data from 13 European countries (Austria, Belgium, Denmark, Finland, France, Germany, Ireland, Italy, the Netherlands, Portugal, Spain, Sweden and UK) in 2012, using partial least squares estimation method. Findings – Greater expenditure on R & D by governments and universities, public investment in education and measures to stimulate entrepreneurial culture have a positive effect on entrepreneurship. Furthermore, countries with complex legal systems which regulate the start-up of an economic activity and where access to credit is complicated, present lower levels of entrepreneurship. Societies with a greater number of innovative entrepreneurs present higher levels of entrepreneurial activity and economic performance. Finally, human capital and entrepreneurial activity positively affect economic performance in the case of the European countries studied in the sample. Practical implications – The results obtained in the paper would facilitate the design of measures to stimulate to entrepreneurs and improve economic performance. Originality/value – Several factors, qualitative and quantitative, have been considered in the analysis that they have not traditionally included in the analysis of the entrepreneurship behaviour taking into account the role played by the policy makers measures to improve such behaviour.
11
Holm, Claus, et Frank Thinggaard. « Leaving a joint audit system : conditional fee reductions ». Managerial Auditing Journal 29, no 2 (3 février 2014) : 131–52. http://dx.doi.org/10.1108/maj-05-2013-0862.
Texte intégralRésumé :
Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.
12
Thrane, Sof, et Lars Balslev. « Institutional contradictions and change of organisations and accounting ». Journal of Accounting & ; Organizational Change 13, no 3 (4 septembre 2017) : 310–30. http://dx.doi.org/10.1108/jaoc-02-2016-0009.
Texte intégralRésumé :
Purpose The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach The paper applies document analysis and retrospective interviews to trace accounting and organisational change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications The case differs from case studies in emerging countries owing to the low number of inhabitants in Greenland, its income per capita and the legislative influence asserted by Denmark, the former colonial power, restricting the generalizability of findings. Originality/value The paper extends extant research on development of organisations and management accounting change in developing countries through a longitudinal study of how contradictory demands from the governance and legislative levels affect accounting and organisational change. Moreover, the paper is the first case study to address management accounting practices in Greenland.
13
Felbo-Kolding, Jonas, et Janine Leschke. « Wage Differences between Polish and Romanian Intra-EU Migrants in a Flexi-Secure Labour Market : An Over-Time Perspective ». Work, Employment and Society, 17 décembre 2021, 095001702110562. http://dx.doi.org/10.1177/09500170211056203.
Texte intégralRésumé :
By merging longitudinal register data and a customised survey, this article explores whether sectoral segmentation, migrants’ pre- and post-migration human capital and social structures, shape wages of Polish and Romanian long-term migrants to Denmark. Pronounced wage differences in favour of Polish migrants are evident in the first two years in Denmark, notwithstanding the same regulatory context under the free movement of labour in the EU. Wage differences persist – albeit at a considerably lower level – throughout the eight-year period, mainly because of significant sectoral segmentation. Sectoral segmentation not explained by demographics, pre-migration human capital or crisis effects, might indicate categorical stereotyping by employers. Regarding (co-ethnic) social networks, at least for the early stages of migration, the study does not find significant effects on wages. While the evidence shows a positive return on wages of formal higher education taken post migration, this is not the case for further training and Danish language education.
14
Rahi, ABM Fazle, Ruzlin Akter et Jeaneth Johansson. « Do sustainability practices influence financial performance ? Evidence from the Nordic financial industry ». Accounting Research Journal ahead-of-print, ahead-of-print (16 août 2021). http://dx.doi.org/10.1108/arj-12-2020-0373.
Texte intégralRésumé :
Purpose The purpose of this study is to explore the impact of sustainability (environmental, social and governance or ESG) practices on the financial performance (FP) of the Nordic financial industry. Design/methodology/approach The study covers a sample selection of observations for a total of 152 firm-years for 39 financial companies within the Nordic region (Sweden, Denmark, Finland and Norway) for the business years including 2015–2019. Data regarding ESG and FP indicators were extracted from the Thomson Reuters Eikon database in July 2020. This is a quantitative study using regression and a generalized method of moments. Findings Using static and dynamic estimators, the authors found both positive and negative impacts of sustainability practice on FP. The authors identified a negative relationship between ESG practices and FP (return on invested capital, return on equity and earnings per share). The authors identified a positive relationship between governance and return on assets. Originality/value A key contribution to the accounting literature is the finding that there is a risk for financial firms in adopting sustainability practices, as they follow a logic that contradicts the purely economic rationale. On the other hand, the positive relationship between governance and FP helps not only companies but also regulators and researchers to understand the positive impact of a good governance structure.
15
Haugaard, Kristine Bramsen, Klaus Bak, Kristoffer Seem, Per Hölmich et Kristoffer Weisskirchner Barfod. « Rockwood type III is the most common type of acromioclavicular joint dislocation : A prospective cohort study investigating the incidence and epidemiology of acute acromioclavicular joint dislocations in an urban population ». Shoulder & ; Elbow, 9 septembre 2022, 175857322211233. http://dx.doi.org/10.1177/17585732221123314.
Texte intégralRésumé :
Introduction Acromioclavicular (AC) joint dislocations are common, but basic epidemiological features and sub-classification are not well investigated. The aim of the study was to investigate the incidence and epidemiology of acute AC joint dislocations in the capital region of Denmark. Methods All patients with acute AC joint dislocation admitted to the emergency departments at 3 University Hospitals serving a population of 549,225 residents were prospectively registered from January to December 2019. Patients with trauma to the shoulder, pain from the AC joint and increased coracoclavicular distance on radiographs were included and classified according to Rockwood's classification. Data on age, sex and mechanism of injury were registered. Results A total of 106 patients, male:female ratio 8.6:1, were included. Rockwood type III was most common accounting for 59/106(55.7%) of the injuries. The incidence was 19.3 per 100,000 person-years at risk (PYRS). The age distribution was bimodal peaking at the ages of 20–24 and 55–59 years. The most common mechanism of injury was sports, 80/106, with cycling accounting for 51/106. Discussion/Conclusion Rockwood type III was the most common type of AC joint dislocation constituting 55.7% of the injuries. The incidence was 19.3 per 100,000 PYRS. Young and middle-aged males were at highest risk and most injuries occurred during sports.