TAX INCENTIVISATION OF DEBT FINANCING VS. EQUITY FINANCING: PRESENT STATUS AND APPROACHES TO SOLVE THE TAX ASYMMETRY

Tax Incentivisation of Debt Financing vs. Equity Financing: Present Status and Approaches to Solve the Tax Asymmetry

Historically, the cost of financing business through debt has reduced income tax paid.Financing via new equity has not.This asymmetry has not been without consequences.The high indebtedness and relative undercapitalisation of corporates creates a risk iphone 13 price ohio of reduced resilience to economic shocks.Some countries have introduced tax i

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CC-MRSJ:Cache Conscious Star Join Algorithm on Hadoop Platform

A valhalla axys cache-conscious MapReduce star join algorithm was presented,each column of fact table was separately stored,and dimension table was divided into several column families according to dimension hierarchy.Fact table foreign key column and corresponding dimension table was co-location storage,thus reducing data movement in the join proc

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