34,081 research outputs found

    How does firm ownership concentration and female directors influence tax haven foreign direct investment? Evidence from Asia-Pacific and OECD countries

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    The literature on tax havens utilization by multinational enterprises (MNEs) has largely focused on determinants that are financial or technological in nature. We contribute to this literature by showing important corporate governance determinants for tax haven utilization by Asia-Pacific and OECD country MNEs. Theoretically, we show that ownership concentration and female board membership influence tax haven utilization. Empirically, we show negative associations between ownership concentration and female board membership and the likelihood of owning a subsidiary in a tax haven. Based on our results, we draw a number of implications for theoretical and empirical work, which also opens the door for further investigation in this area

    The development of the Kent coalfield 1896-1946

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    One of the unique features of the Kent Coalfield is that it is entirely concealed by newer rocks. The existence of a coalfield under southern England, being a direct link between those of South Wales, Somerset and Bristol in the west and the Ruhr, Belgium. and northern France in the east, was predicted by the geologist R. A. C. Godwin-Austen as early as 1856. It was, however, only the rapid increase in demand for Britain's coal in the last quarter of the nineteenth century that made it worth considering testing this hypothesis. The first boring was made in the years 1886-90, and although it discovered coal, this did not in itself prove the existence of a viable coalfield. This could be done only by incurring the heavy cost of boring systematically over a wide area. As the financial returns from such an undertaking were uncertain, it was not surprising that in the early years, around the turn of the century, a dominant role was played by speculators, who were able to induce numerous small investors to risk some of their savings in the expectation of high profits. As minerals in Britain were privately owned, the early pioneer companies not only had to meet the cost of the exploratory borines, but also, if they were not to see the benefit of their work accrue to others, lease beforehand the right to mine coal from local landowners in as much of the surrounding area as possible. This policy was pursued most vigorously by Arthur Burr, a Surrey land specula tor, who raised capital by creating the Kent Coal Conoessions Ltd. and then floating a series of companies allied to it. Burr's enterprise would probably have been. successful had it not been for the water problems encountered at depth in -v- the coalfield. As a result, the Concessions group found itself in control of most of the coalfield, but without the necessary capital to sink and adequately equip its 01ffi collieries. By 1910, however, the discovery of iron ore deposits in east Kent, coupled with the fact that Kent coal was excellent for coking purposes, began to attract the large steel firms of Bolckow, Vaughan Ltd. and Dorman, Long & Co. Ltd. in to the area. The First World War intervened, however, to delay their plans, and to provide an extended lease of life to the Concessions group, which, by the summer of 1914, was facing financial collapse. By the time Dorman, Lone & Co, in alliance with Weetman Pearson (Lord Cowdray), had acquired control over the greater part of the coalfield from the Concessions group, not only was the country's coal industry declining, but so was its steel industry, which suffered an even more severe rate of contraction during the inter-war years. As a result, Pearson and Dorman Long Ltd. was forced to concentrate just on coal production, and this in turn was hampered not only by the water problems, but also by labour shortages and the schemes introduced by the government in 1930 to restrict the country's coal output, in an attempt to maintain prices and revenue in the industry. Nevertheless, production did show a substantial increase between 1927 and 1935, after which it declined as miners left the coalfield to return to their former districts, where employment opportunities were improving in the late thirties. Supporting roles were played in the inter-war years by Richard Tilden Smith, a share underwriter turned industrialist with long standing interests in the coalfield, who acquired one of the Concessions group's two collieries, and by the Powell Duffryn Steam Coal Co. Ltd., which through subsidiary companies, took over the only colliery to be developed by a pioneer company outside the Concessions group. The impossibility of Kent coal, because of its nature, ever gaining more than token access to the more lucrative household market, and then the failure of the local steel industry to materialise meant that the -vi- companies had to develop alternative outlets for their growing outputs. Although nearness to industrial markets in the south-east of England did confer certain advantages were poor consolation for the hoped for developments of either the early pioneers or the later industrialists. Instead of the expected profits, the companies mostly incurred losses, and only the company acquired by Powell Duffryn ever paid a dividend to its shareholders in the years before nationalisation. From the point of view of the Kent miners, the shortage of labour in the coalfield, particularly in the years 1914-20 and 1927-35, was to an important extent responsible for their being amongst the highest paid in the industry. At the same time the more favourable employment opportunities prevailing in Kent compared with other mining districts enabled the Kent Nine Workers Association to develop into a well organised union, which on the whole was able to look after the interests of its members fairly successfully. Throughout the period 1896 to 1946 the Kent Coalfield existed very much at the margin of the British coal industry. Its failure to develop substantially along the lines envisaged by either the early pioneers or by the later industrialists meant that its importance in national terms always remained small

    Consent and the Construction of the Volunteer: Institutional Settings of Experimental Research on Human Beings in Britain during the Cold War

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    This study challenges the primacy of consent in the history of human experimentation and argues that privileging the cultural frameworks adds nuance to our understanding of the construction of the volunteer in the period 1945 to 1970. Historians and bio-ethicists have argued that medical ethics codes have marked out the parameters of using people as subjects in medical scientific research and that the consent of the subjects was fundamental to their status as volunteers. However, the temporality of the creation of medical ethics codes means that they need to be understood within their historical context. That medical ethics codes arose from a specific historical context rather than a concerted and conscious determination to safeguard the well-being of subjects needs to be acknowledged. The British context of human experimentation is under-researched and there has been even less focus on the cultural frameworks within which experiments took place. This study demonstrates, through a close analysis of the Medical Research Council's Common Cold Research Unit (CCRU) and the government's military research facility, the Chemical Defence Experimental Establishment, Porton Down (Porton), that the `volunteer' in human experiments was a subjective entity whose identity was specific to the institution which recruited and made use of the subject. By examining representations of volunteers in the British press, the rhetoric of the government's collectivist agenda becomes evident and this fed into the institutional construction of the volunteer at the CCRU. In contrast, discussions between Porton scientists, staff members, and government officials demonstrate that the use of military personnel in secret chemical warfare experiments was far more complex. Conflicting interests of the military, the government and the scientific imperative affected how the military volunteer was perceived

    Victims' Access to Justice in Trinidad and Tobago: An exploratory study of experiences and challenges of accessing criminal justice in a post-colonial society

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    This thesis investigates victims' access to justice in Trinidad and Tobago, using their own narratives. It seeks to capture how their experiences affected their identities as victims and citizens, alongside their perceptions of legitimacy regarding the criminal justice system. While there have been some reforms in the administration of criminal justice in Trinidad and Tobago, such reforms have not focused on victims' accessibility to the justice system. Using grounded theory methodology, qualitative data was collected through 31 in-depth interviews with victims and victim advocates. The analysis found that victims experienced interpersonal, structural, and systemic barriers at varying levels throughout the criminal justice system, which manifested as institutionalized secondary victimization, silencing and inequality. This thesis argues that such experiences not only served to appropriate conflict but demonstrates that access is often given in a very narrow sense. Furthermore, it shows a failure to encompass access to justice as appropriated conflicts are left to stagnate in the system as there is often very little resolution. Adopting a postcolonial lens to analyse victims' experiences, the analysis identified othering practices that served to institutionalize the vulnerability and powerlessness associated with victim identities. Here, it is argued that these othering practices also affected the rights consciousness of victims, delegitimating their identities as citizens. Moreover, as a result of their experiences, victims had mixed perceptions of the justice system. It is argued that while the system is a legitimate authority victims' endorsement of the system is questionable, therefore victims' experiences suggest that there is a reinforcement of the system's legal hegemony. The findings suggest that within the legal system of Trinidad and Tobago, legacies of colonialism shape the postcolonial present as the psychology and inequalities of the past are present in the interactions and processes of justice. These findings are relevant for policymakers in Trinidad and Tobago and other regions. From this study it is recognized that, to improve access to justice for victims, there needs to be a move towards victim empowerment that promotes resilience and enhances social capital. Going forward it is noted that there is a need for further research

    The Professional Identity of Doctors who Provide Abortions: A Sociological Investigation

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    Abortion is a medicalised problem in England and Wales, where the law places doctors at the centre of legal provision and puts doctors in control of who has an abortion. However, the sex-selection abortion scandal of 2012 presented a very real threat to 'abortion doctors', when the medical profession's values and practices were questioned in the media, society and by Members of Parliament. Doctors found themselves at the centre of a series of claims that stated doctors were acting both illegally and unethically, driven by profit rather than patient needs. Yet, the perspectives of those doctors who provide abortions has been under-researched; this thesis aims to fill that gap by examining the beliefs and values of this group of doctors. Early chapters highlight the ambiguous position of the abortion provider in Britain, where doctors are seen as a collective group of professionals motivated by medical dominance and medical autonomy. They outline how this position is then questioned and contested, with doctors being presented as unethical. By studying abortion at the macro-, meso- and micro-levels, this thesis seeks to better understand the values of the 'abortion doctor', and how these levels shape the work and experiences of abortion providers in England and Wales. This thesis thus addresses the question: 'What do abortion doctors' accounts of their professional work suggest about the contemporary dynamics of the medicalisation of abortion in Britain?'. It investigates the research question using a qualitative methodological approach: face-to-face and telephone interviews were conducted with 47 doctors who provide abortions in England and Wales. The findings from this empirical study show how doctors' values are linked to how they view the 'normalisation of abortion'. At the macro-level doctors, openly resisted the medicalisation of abortion through the position ascribed to them by the legal framework, yet at the meso-level doctors construct an identity where normalising abortion is based on further medicalising services. Finally, at the micro-level, the ambiguous position of the abortion provider is further identified in terms of being both a proud provider and a stigmatised individual. This thesis shows that while the existing medicalisation literature has some utility, it has limited explanatory power when investigating the problem of abortion. The thesis thus provides some innovative insights into the relevance and value of medicalisation through a comprehensive study on doctors' values, beliefs and practices

    Iam hiQ—a novel pair of accuracy indices for imputed genotypes

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    Background Imputation of untyped markers is a standard tool in genome-wide association studies to close the gap between directly genotyped and other known DNA variants. However, high accuracy with which genotypes are imputed is fundamental. Several accuracy measures have been proposed and some are implemented in imputation software, unfortunately diversely across platforms. In the present paper, we introduce Iam hiQ, an independent pair of accuracy measures that can be applied to dosage files, the output of all imputation software. Iam (imputation accuracy measure) quantifies the average amount of individual-specific versus population-specific genotype information in a linear manner. hiQ (heterogeneity in quantities of dosages) addresses the inter-individual heterogeneity between dosages of a marker across the sample at hand. Results Applying both measures to a large case–control sample of the International Lung Cancer Consortium (ILCCO), comprising 27,065 individuals, we found meaningful thresholds for Iam and hiQ suitable to classify markers of poor accuracy. We demonstrate how Manhattan-like plots and moving averages of Iam and hiQ can be useful to identify regions enriched with less accurate imputed markers, whereas these regions would by missed when applying the accuracy measure info (implemented in IMPUTE2). Conclusion We recommend using Iam hiQ additional to other accuracy scores for variant filtering before stepping into the analysis of imputed GWAS data

    The crisis of cultural authority in museums : contesting human remains in the collections of Britain

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    Museums in Britain have displayed and researched human remains since the eighteenth century. However, in the last two decades human remains in collections have become subject to claims and controversies. Firstly, human remains associated with acquisition during the colonial period have become increasingly difficult to retain and have been transfered to culturally affiliated overseas indigenous groups. Secondly, a group of British Pagans have formed to make claims on ancient human remains in collections. Thirdly, human remains that are not requested by any community group, and of all ages, have become the focus of concerns expressed about their treatment by members of the profession. A discourse arguing for 'respect' has emerged, which argues that all human remains should be treated with new care. The claims made on human remains have been vigourously but differentially contested by members of the sector, who consider the human remains to be unique research objects. This thesis charts the influences at play on the contestation over human remains and examines its construction. The academic literature tends to understand changes to museums as a result of external factors. This thesis argues that this problem is influenced by a crisis of legitimacy and establishes that there are strong internal influences. Through a weak social constructionist approach I demonstrate that the issue has been promoted by influential members of the sector as part of a broader attempt to distance themselves from their foundational role, as a consequence of a crisis of cultural authority stimulated by external and internal factors. The symbolic character of human remains in locating this problem is informed by the unique properties of dead bodies and is influenced by the significance of the body as a scientific object; its association with identity work and as a site of political struggle, in the high modem period

    The interpretation of Islam and nationalism by the elite through the English language media in Pakistan.

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    The media is constructed and interpreted through what people 'know'. That knowledge is, forthe most part, created through day to day experiences. In Pakistan, Islam and nationalism aretwo components of this social knowledge which are intrinsically tied to the experiences of thePakistani people. Censorship and selection are means through which this knowledge isarticulated and interpreted.General conceptions of partially shared large scale bodies of knowledge and ideas reinforce,and are reinforced by, general medium of mass communication: the print and electronic media.Focusing on the govermnent, media institutions and Pakistani elites, I describe and analyse thedifferent, sometimes conflicting, interpretations of Islam and Pakistani nationalism manifest inand through media productions presented in Pakistan.The media means many things, not least of which is power. It is the media as a source ofpower that is so frequently controlled, directed and manipulated. The terminology may beslightly different according to the context within which one is talking - propaganda, selection,etc. - but ultimately it comes down to the same thing - censorship. Each of the three groups:government, media institutions and Pakistani elites - have the power to interpret and censormedia content and consideration must be taken of each of the other power holders consequentlyrestricting the power of each group in relation to the other two. The processes of thismanipulation and their consequences form the major themes of this thesis

    Transportation Planning, Policy, and Electric Micro-Mobilities: A Knowledge Synthesis of Recent Publications

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    This SSHRC-funded (Grant #972-2020-1009) scoping review synthesizes existing research (2010-2021) related to both private and shared electric micro-mobilities (i.e. e-bikes, e-scooters, e-unicycles, e-skateboards). It considers themes such as: rider demographics, usage, and motivations; mobility justice; benefits of and barriers to EMM use; safety and injuries; modal shift among forms of transportation; rider satisfaction with mode choice; environmental impact; conflict and controversy; EMM pilot programs; and EMM integration, legislation, and policy recommendations. Aside from scholarship, media reports are also included, in order to speak to the environment in which the research takes place

    Balancing the urban stomach: public health, food selling and consumption in London, c. 1558-1640

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    Until recently, public health histories have been predominantly shaped by medical and scientific perspectives, to the neglect of their wider social, economic and political contexts. These medically-minded studies have tended to present broad, sweeping narratives of health policy's explicit successes or failures, often focusing on extraordinary periods of epidemic disease viewed from a national context. This approach is problematic, particularly in studies of public health practice prior to 1800. Before the rise of modern scientific medicine, public health policies were more often influenced by shared social, cultural, economic and religious values which favoured maintaining hierarchy, stability and concern for 'the common good'. These values have frequently been overlooked by modern researchers. This has yielded pessimistic assessments of contemporary sanitation, implying that local authorities did not care about or prioritise the health of populations. Overly medicalised perspectives have further restricted historians' investigation and use of source material, their interpretation of multifaceted and sometimes contested cultural practices such as fasting, and their examination of habitual - and not just extraordinary - health actions. These perspectives have encouraged a focus on reactive - rather than preventative - measures. This thesis contributes to a growing body of research that expands our restrictive understandings of pre-modern public health. It focuses on how public health practices were regulated, monitored and expanded in later Tudor and early Stuart London, with a particular focus on consumption and food-selling. Acknowledging the fundamental public health value of maintaining urban foodways, it investigates how contemporaries sought to manage consumption, food production waste, and vending practices in the early modern City's wards and parishes. It delineates the practical and political distinctions between food and medicine, broadly investigates the activities, reputations of and correlations between London's guild and itinerant food vendors and licensed and irregular medical practitioners, traces the directions in which different kinds of public health policy filtered up or down, and explores how policies were enacted at a national and local level. Finally, it compares and contrasts habitual and extraordinary public health regulations, with a particular focus on how perceptions of and actual food shortages, paired with the omnipresent threat of disease, impacted broader aspects of civic life
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