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Wednesday, September 23, 2020

Assessing the CRA

Authors Kenneth Klassen (pictured) and Nick Pantaleo explore the pressure on the CRA to raise more tax revenues, as well as assess the efficiency of the audit process and the fairness of results.

Incentives to increase assessments were amplified by recent funding for the CRA that carries an expectation that additional tax revenues of $5 will be collected for each $1 spent, a 鈥渞eturn鈥 that is much higher than in the past. As well, these additional tax revenues are explicitly linked to closing the 鈥渢ax gap,鈥 the CRA鈥檚 measure of 聽how much tax revenue theoretically exists versus how much is actually paid voluntarily.

Friday, September 18, 2020

ESG factors and market crash

Environmental, social, and governance (鈥淓SG鈥) scores have been widely touted as indicators of share price resilience during the COVID-19 humanitarian crisis. We undertake extensive analyses to investigate this claim and present robust evidence that, once the firm鈥檚 industry affiliation and accounting- and market-based measures of risk have been properly controlled for, ESG scores offer no such positive explanatory power for returns during COVID-19.

Thursday, September 17, 2020

A budding career: Alum Hanoz Kapadia

Hanoz Kapadia, BA-Accounting '02, MAcc 鈥02 utilizes his SAF education to lead the change in the cannabis, consulting and AI industry.

The cannabis industry is booming and Hanoz Kapadia credits the School of Accounting and Finance (SAF) for giving him the confidence to not聽only聽be part of the聽decision-making,聽but to own it.

While many live events are being cancelled due to restrictions for in-person gatherings, Concept continues to showcase their achievements and successes by hosting virtual competitions. Similar to Velocity鈥檚 virtual Fund Pitch Competition (VFPC), Concept pivoted two of their major in-person events to video submissions which garnered more than one hundred applicants combined. Audiences were then invited to virtually attend each event where a panel of local startup founders scored and selected the final winners.

The Concept $5K grant supports undergraduate and graduate students at the University of 蓝莓视频 who have creative, technological ideas.

A recent article by a Cointelegraph Markets contributor proclaimed that 鈥,鈥 explaining just how Bitcoin鈥檚

price could reach $60,000 by 2023: 鈥淏itcoin hangs near the chasm of the adoption curve, and its price looks similar to Apple鈥檚 stock in 2008 before it broke out with a 520% rally.鈥澛

The COVID-19 pandemic has transformed many workplaces from bustling offices with shared work spaces to remote, telecommuting networks. Employees around the world now find themselves working in isolation away from the familiarity of their colleagues and their workplace. This unplanned, but profound, shift in job design can have detrimental effects on employee engagement.

LONDON, June 01, 2020 (GLOBE NEWSWIRE) -- Horizonte Minerals Plc.聽(the "Company" or 鈥淗orizonte鈥) (AIM: HZM; TSX: HZM) is pleased to announce the appointment of Ms Sepanta Dorri as a director of the Company with immediate effect.

With the pandemic disrupting the economy, the School of Accounting and Finance鈥檚 Tracy Hilpert helps us mitigate the possible effects on our household finances. Congrats to the Class of 2020 as 蓝莓视频 completes its first-ever virtual convocation. The 蓝莓视频 Warriors Jump into June with a fitness challenge. And we've got answers to your questions from the President鈥檚 Virtual Town Hall.

The CAAA Award Committees are pleased to recognize these outstanding recipients who embody the values and mission of the Association: innovators who are committed to promoting and encouraging excellence in education and research in our field.

As we cannot celebrate our winners' achievements in person this year, we will be very happy to do so when we can be together again - at the Awards and Recognition Brunch of the 2021 CAAA Annual Conference in Quebec City.