28,667 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

    Identifying and responding to people with mild learning disabilities in the probation service

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    It has long been recognised that, like many other individuals, people with learningdisabilities find their way into the criminal justice system. This fact is not disputed. Whathas been disputed, however, is the extent to which those with learning disabilities arerepresented within the various agencies of the criminal justice system and the ways inwhich the criminal justice system (and society) should address this. Recently, social andlegislative confusion over the best way to deal with offenders with learning disabilities andmental health problems has meant that the waters have become even more muddied.Despite current government uncertainty concerning the best way to support offenders withlearning disabilities, the probation service is likely to continue to play a key role in thesupervision of such offenders. The three studies contained herein aim to clarify the extentto which those with learning disabilities are represented in the probation service, toexamine the effectiveness of probation for them and to explore some of the ways in whichprobation could be adapted to fit their needs.Study 1 and study 2 showed that around 10% of offenders on probation in Kent appearedto have an IQ below 75, putting them in the bottom 5% of the general population. Study 3was designed to assess some of the support needs of those with learning disabilities in theprobation service, finding that many of the materials used by the probation service arelikely to be too complex for those with learning disabilities to use effectively. To addressthis, a model for service provision is tentatively suggested. This is based on the findings ofthe three studies and a pragmatic assessment of what the probation service is likely to becapable of achieving in the near future

    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

    Sponsorship image and value creation in E-sports

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    .E-sports games can drive the sports industry forward and sponsorship is the best way to engage consumers of this new sport. The purpose of this study is to examine the effect of sponsorship image and consumer participation in co-creation consumption activities on fans’ sponsorship response (represented by the variables interest, purchase intention and word of mouth) in e-sports. Four antecedent variables build sponsorship image (i.e., ubiquity of sport, sincerity of sponsor, attitude to sponsor and team identification). A quantitative approach is used for the purposes of this study. Some 445 questionnaires were filled in by fans who watch e-sports in Spain; these are analyzed using partial least squares structural equation modeling (PLS-SEM). The outcomes show that sponsor antecedents are crucial factors if a sponsor wants to change their sponsorship image and influence sponsorship response, and that it is also possible to use participation to improve responsesS

    'The talk': risk, racism and family relationships

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    Parents employ a wide range of anticipatory strategies to prepare their children for, and protect them against, risks of racism. This paper argues that, whilst black children need to be equipped with the skills and understanding to navigate racist societies, these practices are also the site of a significant injustice for minority families. Specifically, the imperative to take strategic steps to protect children against threats of racism creates unfair barriers to the enjoyment of some valuable relationship-based goods. In advancing this argument, the paper brings recent philosophical work on the family into dialogue with a rapidly developing body of empirical research on racial and ethnic socialization. I show that Brighouse and Swift’s “familial relationship goods” framework generates a valuable new perspective on some contested empirical terrain. But I also highlight, and seek to begin to redress, a problematic silence on race within contemporary philosophy of the family

    Factors shaping future use and design of academic library space

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    COVID is having immediate and long-term impacts on the use of libraries. But these changes will probably not alter the importance of the academic library as a space. In the decade pre COVID libraries saw a growing number of visits, despite the increasing availability of material digitally. The first part of the paper offers an analysis of the factors driving this growth, such as changing pedagogies, diversification in the student body, new technologies plus tighter estates management. Barriers to change such as academic staff readiness, cost, and slow decision making are also presented. Then, the main body of the paper discusses emerging factors which are likely to further shape the use of library space, namely: concerns with student well-being; sustainability; equality, diversity and inclusion, and decolonisation; increasing co-design with students; and new technologies. A final model captures the inter-related factors shaping use and design of library space post COVID

    Clinicians' experiences of using the MCA (2005) with people with intellectual disabilities

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    Section A is a narrative synthesis of the empirical literature of professionals’ knowledge of the MCA and how they apply it when working with people with intellectual disabilities (ID). Eleven papers were identified for inclusion in this review. Four themes, with subthemes, were identified: ‘processes involved’, ‘working with complexity’, ‘knowledge gaps and variability’ and ‘assessor needs’. Methodological strengths and weaknesses are also considered. Findings are discussed in relation to clinical implications and recommendations for future research are outlined. Section B is an empirical study using Interpretative Phenomenological Analysis to explore the experiences of clinicians using the MCA (2005) with people with ID to assess capacity to consent to sex. Eight clinicians, who had completed between 2 and 40-50 (mode=2) MCA assessments regarding consent to sex. Three superordinate themes, with subthemes, are outlined and discussed in relation to the existing literature. Limitations, clinical implications and areas of future research are considered

    Coloniality and the Courtroom: Understanding Pre-trial Judicial Decision Making in Brazil

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    This thesis focuses on judicial decision making during custody hearings in Rio de Janeiro, Brazil. The impetus for the study is that while national and international protocols mandate the use of pre-trial detention only as a last resort, judges continue to detain people pre-trial in large numbers. Custody hearings were introduced in 2015, but the initiative has not produced the reduction in pre-trial detention that was hoped. This study aims to understand what informs judicial decision making at this stage. The research is approached through a decolonial lens to foreground legacies of colonialism, overlooked in mainstream criminological scholarship. This is an interview-based study, where key court actors (judges, prosecutors, and public defenders) and subject matter specialists were asked about influences on judicial decision making. Interview data is complemented by non-participatory observation of custody hearings. The research responds directly to Aliverti et al.'s (2021) call to ‘decolonize the criminal question’ by exposing and explaining how colonialism informs criminal justice practices. Answering the call in relation to judicial decision making, findings provide evidence that colonial-era assumptions, dynamics, and hierarchies were evident in the practice of custody hearings and continue to inform judges’ decisions, thus demonstrating the coloniality of justice. This study is significant for the new empirical data presented and theoretical innovation is also offered via the introduction of the ‘anticitizen’. The concept builds on Souza’s (2007) ‘subcitizen’ to account for the active pursuit of dangerous Others by judges casting themselves as crime fighters in a modern moral crusade. The findings point to the limited utility of human rights discourse – the normative approach to influencing judicial decision making around pre-trial detention – as a plurality of conceptualisations compete for dominance. This study has important implications for all actors aiming to reduce pre-trial detention in Brazil because unless underpinning colonial logics are addressed, every innovation risks becoming the next lei para inglĂȘs ver (law [just] for the English to see)

    Analysis of reliable deployment of TDOA local positioning architectures

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    .Local Positioning Systems (LPS) are supposing an attractive research topic over the last few years. LPS are ad-hoc deployments of wireless sensor networks for particularly adapt to the environment characteristics in harsh environments. Among LPS, those based on temporal measurements stand out for their trade-off among accuracy, robustness and costs. But, regardless the LPS architecture considered, an optimization of the sensor distribution is required for achieving competitive results. Recent studies have shown that under optimized node distributions, time-based LPS cumulate the bigger error bounds due to synchronization errors. Consequently, asynchronous architectures such as Asynchronous Time Difference of Arrival (A-TDOA) have been recently proposed. However, the A-TDOA architecture supposes the concentration of the time measurement in a single clock of a coordinator sensor making this architecture less versatile. In this paper, we present an optimization methodology for overcoming the drawbacks of the A-TDOA architecture in nominal and failure conditions with regards to the synchronous TDOA. Results show that this optimization strategy allows the reduction of the uncertainties in the target location by 79% and 89.5% and the enhancement of the convergence properties by 86% and 33% of the A-TDOA architecture with regards to the TDOA synchronous architecture in two different application scenarios. In addition, maximum convergence points are more easily found in the A-TDOA in both configurations concluding the benefits of this architecture in LPS high-demanded applicationS
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