Proportional tax

deferred asset and liability that are created. Income tax expense for Adidas and Under Armour were 353M Euro and 154M Dollars (34% and 40% of EBIT respectively). This large expense and its corresponding balance sheet complements have a major impact on key ratios. One major difference is the classification of the Deferred Tax Asset and Liability. Under US GAAP, these are classed as either current or non-current while IFRS simply considers all Deferred Tax items as non-current. What this does…

liberal state made changes to the electoral system, there was the introduction of the universal male suffrage and then there was the bringing around of the party list system, were under the proportional representation system, voters choose parties not candidates. This shift towards mass democracy and proportional representation meant that the importance of the traditional link between the liberal politicians and the elite who kept them in power was undermined. Giovanni Amendola, a journalist…

the Party System in Canada, 1921-1965*.” The electoral system used in Canada is Single Member Plurality (SMP,) which is designed in such a way that the outcome of any election is explicit. The tendency to examine the system by comparing it to proportional representation is common, but Cairns find that there are better means to do so.…

The efficacy of gender quotas in politics remains uncertain. Critics of quotas argue that quotas will lead to tokenism, with elite women being placed in office to promote a party agenda, or perpetuate “descriptive representation,” the idea that only a woman can represent women. Supporters of quotas view them as necessary to overcome cultural barriers that bar women from political office without waiting decades for gradual change. Regardless, the majority of African countries with high female…

Ultimately, it is a system where parties gain seats in proportion to the number of votes they gained. Mixed system or semi-proportional system is a middle ground between the other two systems, which seems to be a fairer method but it least likely to be used by any country. They provide two votes, one for the party list and the other for a candidate in a single member district.…

Thus, there remains the option of altering the electoral system so as to provide more opportunities for women. While some suggest that proportional representation or single transferrable vote systems allow greater opportunities for women, research has shown “that electoral systems do not influence the way female politicians see their role of representing women” (Schwindt-Bayer, Malecki, &…

(plurality system) is the system that is adopted within the Canadian electoral system to choose their representatives in the federal and provincial elections. There are many voices in Canada and other places where the FPTP is used to change it with the Proportional Representation Systems, which the newly elected liberal government intends to change (Simonsen, 2005). The current federal government is not the only one that criticised the FPTP system but also the former prime minister of Canada…

significant loss of Conservatives in Parliament had it been a proportional representation electoral system, as aforementioned. Electoral systems are formulas to determine how the votes are translated to seats. There are four types of Electoral Systems: majoritarian formulas, semi-proportional systems, proportional representation, and mixed systems. The focus will be on one of the majoritarian formulas, First-past-the-post (FPTP) and Proportional Representation (PR). In a FPTP or plurality…

An amendment to the Constitution requiring that seats in the House of Representatives be delegated by a party-list proportional representation system of elections, is necessary to enhance the democratic elements of the United States Government: particularly voter turnout, the creation of more political parties, and a more diverse electorate . Currently, the “Past the Post” style of elections in the United States has tainted the American democracy, and it is time that the country be required to…

Political party polarization is a topic of great interest to political scientists. There is a myriad of research on the subject that explores both its generalities and specifics, from explanations of how a party system can become polarized to attempts to quantify levels of polarization in particular nations. In his article “The Quality and the Quantity of Party Systems,” Russell J. Dalton defines the phenomenon as reflecting “the degree of ideological differentiation among political parties in a…