Discuss the conflict of interest within the EU on the issue of corporate tax.
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Business
Environment
CASE
STUDY (20 Marks)
The
European Union (EU) was the largest single market in the world. The idea of
harmonizing the corporate tax rate, to further the goal of a single market that
provides similar conditions to companies across national borders, has been
floated in the EU for some time now but has not been acceptable to all the
countries. As investment conditions within the EU become more homogenous,
individual countries like Ireland have used tax competition as a means of
differentiating themselves and attracting foreign investment. The expansion of
the EU on May 1st 2004 has brought the issue back into the limelight. High tax
member states like Germany have strongly argued for tax harmonization and a
minimum corporate tax rate, while low tax member states like Ireland and the
new EU members have opposed any such proposal
Answer the following question.
Q1. Discuss the conflict of interest within
the EU on the issue of corporate tax.
Q2. Explain the merits and demerits of tax
harmonization and tax competition
CASE
STUDY (20 Marks)
SMEs in
Thailand witnessed a rapid growth in the concluding decades of the 20th
century. The number of SMEs rose from44,000 in the mid1980s to 90,000 by 1996.
In 1997, out of the total of 803,201 of business enterprises in Thailand,
799,003 were SMEs. In 2001, the total number of enterprises in Thailand was
842,329, out of which large enterprises were 4,168, the remaining being the SMEs.
By 2002, the number of SMEs was 1,639,427 (99.63%) out of a total of 1,645,530
Thai enterprises with SMEs in manufacturing sector at 356,806 and that in the
services sector being 500,970... The SMEs in Thailand had always been risky propositions
for investments due to their inabilities to provide collateral and inadequate
transparencies. As a result, the SMEs suffered from limited access to finances.
The 1997Asian currency crisis added to their woes, as many firms became
insolvent and their loans were deemed nonperforming. The commercial banks
started avoiding the SME segment that further deteriorated the financials
standing of the SMEs. Under such conditions in1999, for the first time, the
Thai government declared a package ofTHB35 billion6 to be distributed to the
SMEs through various governmental bodies... In 1999, the Thai government
established a human resource development organisation called ‘Institute for SME
Development’. The institute was established to ensure sustained development of
the SMEs by providing thorough training to the entrepreneurs on marketing,
management, technology and for improvement of international competitiveness
(Exhibit VII). The Ministry of Industry managed the institute with the
cooperation from Thammasat University...
Answer the following question.
Q1. Explain the functions of Institute for
SME Development.
Q2. How the Thai government helped the
SME’s in Thai land. Discuss
CASE
STUDY (20 Marks)
Organization
and assess what the best opportunities are based on the cost of change to
achieve the desired outcomes. As a part of this process, the cost justification
can sometimes be difficult to develop, making it difficult for an effective
financial decision to be made due to the lack of confidence and uncertainty in
the calculations. A white paper entitled ‘Using ICT to drive your
sustainability strategy’ was developed by Telstra to illustrate new Return on
Investment (RoI) tools that can be used by organizations to help them in
determining the feasibility of the following four proven ICT technologies: •
Video Conferencing. • Teleworking. • Web Contact Centres. • Fleet and Field Force
Management. The RoI calculator highlights how these four proven ICT
technologies can deliver cost savings to organizations, significant
environmental benefits and worklife balance benefits to employees. This
includes an estimation (based on certain assumptions) of greenhouse gas
emission reductions and employee productivity outcomes by assessing the
anticipated
financial costs and savings to the company by adopting each alternative.
Featured Organizations Telstra is the only communications company in Australia
that can provide customers with a truly integrated telecommunications
experience across fixed line, mobiles, broadband (BigPond®), information,
transaction and search (Sensis®) and pay TV (FOXTEL). The Problem to be
Addressed In building a roadmap, it is important for an organization to
carefully consider the current situation, the future goals of the organization
and assess what the best opportunities are based on the cost of change to
achieve the desired outcomes. As a part of this process, the cost justification
can sometimes be difficult to develop, making it difficult for an effective
financial decision to be made due to the lack of confidence and uncertainty in
the calculations.
Answer the following question.
Q1. Discuss the road map “Using ICT to
drive your sustainability strategy” developed by Telstra.
Q2. How ICT technology helps in cost saving
and environmental benefits. Explain
CASE
STUDY (20 Marks)
Asia
had emerged as the destination for medical (healthcare) tourism capitalizing on
advantages of “lower cost skilled personnel, cultural factors, natural
endowments and unique forms of medicine.” The targeted consumers were patients
from developed nations where medical treatments were expensive and the waiting
lists long. By providing medical services to foreign customers, these countries
were not only generating valuable foreign exchange, but were also creating
employment opportunities. Thailand was the leader in the region, followed by
Singapore and Malaysia and India as the preferred destinations for medical
treatment. The benefits of foreign exchange, employment and growth in national
income, which extended well beyond the medical, travel and tourism sectors
attracted government interest across Asia, and efforts to attract medical
tourists added to the growth of the industry Though Asian countries provided
cheaper medical services, they were also perceived by some as being manned by
low quality doctors who provided
poor quality treatment. Pricing of the treatments and packages across the region
varied. Experts opined that the over emphasis on the foreign patients who
offered higher revenue compared to domestic patients can be detrimental to
public healthcare services in the home country. Despite the issues and
challenges, the region had vast opportunity for growth The case describes the growth
and reasons of the Asian region as a preferred destination for
Medical/Healthcare Tourism and the importance of the healthcare tourism
industry in the Asian economies. The case details the issues and challenges for
the countries in servicing the patients. The case ends on the discussion
whether such emphasis on healthcare tourism was diverting the attention and
resources of the government from the domestic healthcare needs, especially
public health. With such competition and challenges, would Asian countries be
able to capitalize on the opportunity and at the same time fulfill the social
obligation of healthcare at home
Answer the following question.
Q1. Discuss the growth and reasons of the
Asian region as a preferred destination for Medical/Healthcare Tourism and the
importance of the healthcare tourism industry in the Asian economies.
Q2. Analyze the issues and challenges for
the countries in servicing the medical tourist patients
Assignment Solutions, Case study Answer sheets
Project Report and Thesis contact
ARAVIND – 09901366442 – 09902787224
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