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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 “return” that is much higher than in the past. As well, these additional tax revenues are explicitly linked to closing the “tax gap,” the CRA’s measure of  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 (“ESG”) 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’s 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 ’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 only be part of the decision-making, 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’s 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 Waterloo who have creative, technological ideas.

A recent article by a Cointelegraph Markets contributor proclaimed that “Bitcoin is the ‘new’ Apple,” explaining just how Bitcoin’s

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

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. (the "Company" or “Horizonte”) (AIM: HZM; TSX: HZM) is pleased to announce the appointment of Ms Sepanta Dorri as a director of the Company with immediate effect.

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.

Experienced face-to-face lecturers preparing to teach online, where they won’t have the benefit of reading body language and will have to battle new obstacles, such as Zoom fatigue