25,228 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

    Exploring environmental concerns on digital platforms through big data: the effect of online consumers’ environmental discourse on online review ratings

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    By deploying big data analytical techniques to retrieve and analyze a large volume of more than 2.7 million reviews, this work sheds light on how environmental concerns expressed by tourists on digital platforms, in the guise of online reviews, influence their satisfaction with tourism and hospitality services. More specifically, we conduct a multi-platform study of Tripadvisor.com and Booking.com online reviews (ORs) pertaining to hotel services across eight leading tourism destination cities in America and Europe over the period 2017–2018. By adopting multivariate regression analyses, we show that OR ratings are positively influenced by both the presence and depth of environmental discourse on these platforms. Theoretical and managerial contributions, and implications for digital platforms, big data analytics (BDA), electronic word-of-mouth (eWOM) and environmental research within the tourism and hospitality domain are examined, with a view to capturing, empirically, the effect of environmental discourse presence and depth on customer satisfaction proxied through online ratings

    Incentivising research data sharing : a scoping review

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    Background: Numerous mechanisms exist to incentivise researchers to share their data. This scoping review aims to identify and summarise evidence of the efficacy of different interventions to promote open data practices and provide an overview of current research. Methods: This scoping review is based on data identified from Web of Science and LISTA, limited from 2016 to 2021. A total of 1128 papers were screened, with 38 items being included. Items were selected if they focused on designing or evaluating an intervention or presenting an initiative to incentivise sharing. Items comprised a mixture of research papers, opinion pieces and descriptive articles. Results: Seven major themes in the literature were identified: publisher/journal data sharing policies, metrics, software solutions, research data sharing agreements in general, open science ‘badges’, funder mandates, and initiatives. Conclusions: A number of key messages for data sharing include: the need to build on existing cultures and practices, meeting people where they are and tailoring interventions to support them; the importance of publicising and explaining the policy/service widely; the need to have disciplinary data champions to model good practice and drive cultural change; the requirement to resource interventions properly; and the imperative to provide robust technical infrastructure and protocols, such as labelling of data sets, use of DOIs, data standards and use of data repositories

    How Does Reciprocity Affect Undergraduate Student Orientation towards Stakeholders?

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    5987Nowadays, students are more aware of the impact of companies on their stakeholders and the need for properly handling their expectations to operationalize corporate social responsibility. Nevertheless, little is known about how certain individual traits may relate to their stance on the issue. This exploratory research contributes to stakeholder theory by analysing the e ect of the individual’s decision-making process, including the consideration of their social preferences, on their orientation toward stakeholder management. Here, we draw upon a theoretical model for resource-allocation decision-making consisting of reciprocal and non-reciprocal components. Our data, from undergraduate students enrolled in di erent degrees, were collected through a questionnaire and two social within-subject experiments (ultimatum and dictator games). Thus, our results show that the presence of a reciprocal component when decisions are made is positively linked to an instrumental orientation toward stakeholders. In addition, a greater non-reciprocal component in the decision-making process corresponds to a more normative orientation.S

    RELATIONSHIP BETWEEN BODY-SEAT INTERFACE PRESSURE AND DISCOMFORT DURING ROWING

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    Discomfort and pressure-related tissue injury to the buttocks are common complaints among rowers. The soft tissues of the buttocks are non-uniformly loaded during rowing. The current state of literature on seating discomfort is inconclusive as to a desirable body-seat interface pressure pattern. The purpose of this study was to determine whether localising pressure under bony protuberances or diffusing pressure over soft tissues would result in the least amount of discomfort. Force sensing arrays were used to measure body-seat interface pressures in 11 elite female rowers during rowing. Peak pressure measures were identified and pressure gradients were calculated. Discomfort was quantified using a questionnaire, and pressure data were then correlated with discomfort scores.Discomfort was weakly correlated with each of maximal pressure gradient (r=0.45) and peak pressure (r=0.43). The findings indicate pressure should be redistributed in order to avoid concentrating pressure under the bony protuberances o f the buttocks

    In her own words: exploring the subjectivity of Freud’s ‘teacher’ Anna von Lieben

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    This project is inspired by Roy Porter (1985), who draws attention to the patient-shaped gap in medical history, and Rita Charon (2006), who emphasises the need to bring the patient’s narrative to the fore in the practice of medicine. The principal aim was to devise a means of accessing the lived experience of a patient who is no longer alive in order to gain an understanding of her narrative. Anna von Lieben was identified as a suitable subject as she wrote a substantial quantity of autopathographical poetry suitable for analysis and her status as Freud’s patient makes her a person of significant interest to the history of medicine. The poems were analysed using Interpretative Phenomenological Analysis (IPA), an idiographic and inductive method of qualitative research, based on Heideggerian hermeneutic phenomenology, which explores the lived experience of individuals and is committed to understanding the first-person perspective from the third-person position. The main findings from the IPA study reveal that Anna experienced a prolonged period of malaise, starting in late adolescence which she believed to result, at least partly, from a traumatic experience which occurred at that time. The analysis also indicates that Anna suffered from deep and lasting feelings of guilt and shame. The discovery of additional family documentation enabled me to contextualise and add substance to the findings of the IPA study. Anna’s husband’s diaries in particular reveal that Anna: • had a severe and longstanding gynaecological disorder • suffered from severe morphinism • did not benefit from Freud’s treatment which seemed neither to ease her symptoms nor identify any cause • was treated in Paris, not by Jean-Martin Charcot as previously supposed, but by a French hydrotherapist, Theodore Keller, who appears to have become a person of considerable significance in her life. The above findings led me to investigate Anna’s comorbidities (gynaecological disease and morphinism) and to show how those could be responsible for much of the symptomatology identified by Freud as ‘hysteria’. I then explore the possibility that her psychotic-like experiences could have been iatrogenically induced by her treatment first by Keller and then by Freud. Finally, I propose a fourfold set of hypotheses as an alternative to Freud’s diagnosis of hysteria

    Unraveling the effect of sex on human genetic architecture

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    Sex is arguably the most important differentiating characteristic in most mammalian species, separating populations into different groups, with varying behaviors, morphologies, and physiologies based on their complement of sex chromosomes, amongst other factors. In humans, despite males and females sharing nearly identical genomes, there are differences between the sexes in complex traits and in the risk of a wide array of diseases. Sex provides the genome with a distinct hormonal milieu, differential gene expression, and environmental pressures arising from gender societal roles. This thus poses the possibility of observing gene by sex (GxS) interactions between the sexes that may contribute to some of the phenotypic differences observed. In recent years, there has been growing evidence of GxS, with common genetic variation presenting different effects on males and females. These studies have however been limited in regards to the number of traits studied and/or statistical power. Understanding sex differences in genetic architecture is of great importance as this could lead to improved understanding of potential differences in underlying biological pathways and disease etiology between the sexes and in turn help inform personalised treatments and precision medicine. In this thesis we provide insights into both the scope and mechanism of GxS across the genome of circa 450,000 individuals of European ancestry and 530 complex traits in the UK Biobank. We found small yet widespread differences in genetic architecture across traits through the calculation of sex-specific heritability, genetic correlations, and sex-stratified genome-wide association studies (GWAS). We further investigated whether sex-agnostic (non-stratified) efforts could potentially be missing information of interest, including sex-specific trait-relevant loci and increased phenotype prediction accuracies. Finally, we studied the potential functional role of sex differences in genetic architecture through sex biased expression quantitative trait loci (eQTL) and gene-level analyses. Overall, this study marks a broad examination of the genetics of sex differences. Our findings parallel previous reports, suggesting the presence of sexual genetic heterogeneity across complex traits of generally modest magnitude. Furthermore, our results suggest the need to consider sex-stratified analyses in future studies in order to shed light into possible sex-specific molecular mechanisms

    BECOMEBECOME - A TRANSDISCIPLINARY METHODOLOGY BASED ON INFORMATION ABOUT THE OBSERVER

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    ABSTRACT Andrea T. R. Traldi BECOMEBECOME A Transdisciplinary Methodology Based on Information about the Observer The present research dissertation has been developed with the intention to provide practical strategies and discover new intellectual operations which can be used to generate Transdisciplinary insight. For this reason, this thesis creates access to new knowledge at different scales. Firstly, as it pertains to the scale of new knowledge generated by those who attend Becomebecome events. The open-source nature of the Becomebecome methodology makes it possible for participants in Becomebecome workshops, training programmes and residencies to generate new insight about the specific project they are working on, which then reinforce and expand the foundational principles of the theoretical background. Secondly, as it pertains to the scale of the Becomebecome framework, which remains independent of location and moment in time. The method proposed to access Transdisciplinary knowledge constitutes new knowledge in itself because the sequence of activities, described as physical and mental procedures and listed as essential criteria, have never been found organised 6 in such a specific order before. It is indeed the order in time, i.e. the sequence of the ideas and activities proposed, which allows one to transform Disciplinary knowledge via a new Transdisciplinary frame of reference. Lastly, new knowledge about Transdisciplinarity as a field of study is created as a consequence of the heretofore listed two processes. The first part of the thesis is designated ‘Becomebecome Theory’ and focuses on the theoretical background and the intellectual operations necessary to support the creation of new Transdisciplinary knowledge. The second part of the thesis is designated ‘Becomebecome Practice’ and provides practical examples of the application of such operations. Crucially, the theoretical model described as the foundation for the Becomebecome methodology (Becomebecome Theory) is process-based and constantly checked against the insight generated through Becomebecome Practice. To this effect, ‘information about the observer’ is proposed as a key notion which binds together Transdisciplinary resources from several studies in the hard sciences and humanities. It is a concept that enables understanding about why and how information that is generated through Becomebecome Practice is considered of paramount importance for establishing the reference parameters necessary to access Transdisciplinary insight which is meaningful to a specific project, a specific person, or a specific moment in time
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