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Microfinance is used to enhance micro and small enterprise start-up and growth in developing countries. Although there is some discussion of how microfinance institutional activities lead to their own sustainability in the extant literature, the same cannot be said of the ways in which microfinance institutions shape the sustainability agendas of micro and small enterprises (MSEs). In this paper, we conceptualise and explain the way that joint liability lending in microfinance shapes the sustainability of micro and small enterprises owned by borrowers. Using sustainable leadership as a theoret...

The legislation and regulations behind the pension schemes tax regime. This manual replaced Registered Pension Schemes Manual from 2015.

In the recent case of Todisco v. Commissioner of Internal Revenue, the Tax Court granted innocent spouse relief to the taxpayer, finding that it would be inequitable to hold her liable...

California is at it again – adopting a host of new labor and employment laws that will further regulate and complicate business operations in the Golden State.  Littler’s Workplace...

Der Schwenk von Markus Söder zeigt, dass für die CSU nur noch die Landtagswahl 2023 zählt. Ein Jamaika-Bündnis wäre da hinderlich