We all knew beer is a mood enhancer, but now we have scientific basis. According to a study published in Neuropsychopharmacology, a taste of beer correlates with the release of dopamine, which helps control the brain's reward and pleasure centers.
The effective tax rate a company pays can vary significantly from the federal tax rate of 35% based on many factors -- but in general, it appears to be rising, according to a study by Charles Mulford, director of the Georgia Tech Financial Reporting & Analysis Lab. Multinational companies pay anywhere from 21.8% to more than 40%, depending on foreign operations, tax credits and other factors. The study says, though, that the trend is toward a higher rate, with the median effective tax rate increasing to 27.2% in 2011, from 24.1% in 2009.
Corporate compliance officers can refer to the Federal Sentencing Guidelines when developing ethics and compliance programs. Companies operating outside the U.S. do not have a similar guide. This article provides a country-by-country look at the nearest equivalent to a compliance framework.