start of this project are lower than buying new lands for development. At present, to procure or to collect big plots of land that have adjacent area are quite difficult and use a lot of investment funds

valuable ESG information for use when analyzing and valuing securities. No global standard exists for integrating ESG information into investment analysis and valuation; the integration of ESG information

trust and, in turn, more effective dialogue. We have a valuable asset in our voice—and we should use it. What responsibilities do we have as investors? One of the most important is to use our voice to

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by

“good” financial planning decisions are often difficult to quantify. For any given portfolio, investment decisions can generally be decomposed into two primary components: beta and alpha. Beta can

partners without any explicit criteria linking pay to audit quality. As reputation of high audit quality is considered the most valuable asset of any audit firms, it is indeed necessary that firm leaders

organizational members" (Griffin, Li, and Xu, 2021). Culture is significant because employees will eventually confront difficult decisions that cannot be adequately regulated ex ante (O'Reilly 1989; Griffin, Li

treatment of all shareholders. Company procedures should not make it unduly difficult or expensive to cast votes. 22 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 The right to participate in general

including facilities and other infrastructures made it difficult to compare the rental and service fee with other available lands and buildings. However, taking into consideration of the followings, it is