1.

Record Nr.

UNINA9910789831303321

Autore

Hatch Walter <1954->

Titolo

Asia's flying geese [[electronic resource] ] : how regionalization shapes Japan / / Walter F. Hatch

Pubbl/distr/stampa

Ithaca, : Cornell University Press, 2010

ISBN

0-8014-5872-2

Descrizione fisica

1 online resource (304 p.)

Collana

Cornell studies in political economy

Disciplina

338.8/7

Soggetti

Business networks - Japan

Regionalism - Economic aspects - Japan

Elite (Social sciences) - Japan

Manufacturing industries - Japan

Japan Economic policy 1945-

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Front matter -- Contents -- Acknowledgments -- Introduction: External Sources of Continuity and Change -- Part One BASELINE -- 1. Social Networks and the Power They Produce -- 2. The Postwar Political Economy of Japan -- 3. Leading a Flock of Geese -- Part Two THE 1990's -- 4. Maintaining the Relational Status Quo -- 5. Elite Regionalization and the Protective Buffer -- 6. The Costs of Continuity -- Part Three THE NEW MILLENNIUM -- 7. Grounding Asia's Flying Geese -- 8. Some Change . . . at Last -- Conclusion: Beyond Asia -- References -- Index

Sommario/riassunto

In Asia's Flying Geese, Walter F. Hatch tackles the puzzle of Japan's paradoxically slow change during the economic crisis it faced in the 1990's. Why didn't the purportedly unstoppable pressures of globalization force a rapid and radical shift in Japan's business model? In a book with lessons for the larger debate about globalization and its impact on national economies, Hatch shows how Japanese political and economic elites delayed-but could not in the end forestall-the transformation of their distinctive brand of capitalism by trying to extend it to the rest of Asia. For most of the 1990's, the region grew rapidly as an increasingly integrated but hierarchical group of



economies. Japanese diplomats and economists came to call them "flying geese." The "lead goose" or most developed economy, Japan, supplied the capital, technology, and even developmental norms to second-tier "geese" such as Singapore and South Korea, which themselves traded with Thailand, Malaysia, and the Philippines, and so on down the V-shaped line to Indonesia and coastal China. Japan's model of capitalism, which Hatch calls "relationalism," was thus fortified, even as it became increasingly outdated. Japanese elites enjoyed enormous benefits from their leadership in the region as long as the flock found ready markets for their products in the West. The decade following the collapse of Japan's real estate and stock markets would, however, see two developments that ultimately eroded the country's economic dominance. The Asian economic crisis in the late 1990's destabilized many of the surrounding economies upon which Japan had in some measure depended, and the People's Republic of China gained new prominence on the global scene as an economic dynamo. These changes, Hatch concludes, have forced real transformation in Japan's corporate governance, its domestic politics, and in its ongoing relations with its neighbors.



2.

Record Nr.

UNINA9910793571603321

Autore

Hopkins Bruce R.

Titolo

The law of tax-exempt organizations / / Bruce R. Hopkins

Pubbl/distr/stampa

Hoboken, New Jersey : , : Wiley, , [2019]

©2019

ISBN

1-119-53801-7

1-119-53802-5

Edizione

[Twelfth edition.]

Descrizione fisica

1 online resource (930 pages)

Collana

Wiley nonprofit authority

Classificazione

BUS074000

Disciplina

343.7306/68

Soggetti

Nonprofit organizations - Taxation - Law and legislation - United States

Charitable uses, trusts, and foundations - Taxation - United States

BUSINESS & ECONOMICS / Nonprofit Organizations & Charities

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Definition of and rationales for tax-exempt organizations -- Overview of nonprofit sector and tax-exempt organizations -- Tax exemption: source and recognition -- Organizational, operational, and related tests and doctrines -- Nonprofit governance -- Concept of charitable -- Charitable organizations -- Educational organizations -- Scientific organizations -- Religious organizations -- Other types of charitable organizations -- Public charities and private foundations -- Social welfare organizations -- Business leagues and similar organizations -- Social clubs -- Labor, agricultural, and horticultural organizations -- Political organizations -- Employee benefit funds -- Other categories of tax-exempt organizations -- Private inurement and private benefit doctrines -- Intermediate sanctions -- Legislative activities by tax-exempt organizations -- Political campaign activities by tax-exempt organizations -- Unrelated business: basic rules -- Unrelated business: modifications, exceptions, special rules, and taxation -- Exemption recognition and notice processes -- Administrative and litigation procedures -- Operational requirements -- Tax-exempt organizations and exempt subsidiaries -- Tax-exempt organizations and for-profit subsidiaries -- Tax-exempt organizations and joint ventures -- Tax-



exempt organizations: other operations and restructuring.

Sommario/riassunto

Tax-exempt law explained, for lawyers and nonlawyers alike The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition , he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don’t miss any important updates. Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more. Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization Review annual supplements that provide plain-English information on changes for each tax year Written in a practical format that’s accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition , is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity.