16,014 research outputs found
How does firm ownership concentration and female directors influence tax haven foreign direct investment? Evidence from Asia-Pacific and OECD countries
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
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
Gamification in E-Learning: game factors to strengthen specific English pronunciation features in undergraduate students at UPTC Sogamoso
Appendix A Characterization survey (104), Appendix B. EFL Students’ questionnaire (109), Appendix C. Characterization survey: data treatment question (113), Appendix D. Informed consent letter, English version (114), Appendix E. Carta de consentimiento informado, versión en español (117), Appendix F. Time Schedule (120), Appendix G. Sample Challenges at Moodle (126), Appendix H. Participants’ questionnaire results (128).La gamificación es un término que suele denotar el uso de componentes del juego en situaciones no relacionadas con el juego en sí para crear experiencias de aprendizaje agradables, divertidas y motivadoras para los estudiantes (Werbach y Hunter, 2012). Por lo tanto, el análisis de los factores básicos de los juegos se convierte en algo esencial a la hora de definir y utilizar la gamificación como estrategia de mediación del inglés como lengua extranjera para fortalecer rasgos específicos de pronunciación en los estudiantes de pregrado de la UPTC Sogamoso.
El procedimiento de estudio se basa en la investigación acción mediante la implementación de la estrategia de gamificación para la mediación en la pronunciación del inglés, orientada a treinta estudiantes de diferentes programas de ingeniería, administración y tecnología con niveles heterogéneos de dominio del inglés. Las actividades se centran principalmente en la producción de sonidos, el ritmo, el acento y la entonación, los rasgos de pronunciación segmental y suprasegmental.
Los resultados arrojaron una evidente mejora en las características segméntales y suprasegmentales de la percepción en la pronunciación de los participantes así como la contribución del objetivo de los juegos a la instrucción fonética y fonológica, la sensación en el juego a la motivación para mejorar la pronunciación, el reto establecido en los juegos a la actitud positiva de los participantes, y la sociabilidad a la exposición practica de la pronunciación inglesa.Gamification is a relatively new term that often denotes the use of game components in situations unrelated to the game itself to create enjoyable, fun, and motivating learning experiences for students (Werbach and Hunter, 2012). Therefore, analyzing the games' basic factors becomes essential when defining and using gamification as a strategy for English as Foreign Language mediation to strengthen specific pronunciation features in UPTC Sogamoso undergraduate students.
The study procedure is based on action research by implementing the gamification strategy for mediation in English pronunciation, oriented to thirty students from different engineering, management, and technology programs at heterogeneous levels of English proficiency. The activities mainly focus on sound production, rhythm, stress, and intonation, segmental and suprasegmental pronunciation features.
The results showed an evident improvement in the segmental and suprasegmental features of the participants' pronunciation perception as well as the contribution of game goals to phonetics and phonological instruction, the game sensation to the motivation for pronunciation improvement, the game challenge to the participants' positive attitude, and the sociality to the English pronunciation exposure practice
Metaphors of London fog, smoke and mist in Victorian and Edwardian Art and Literature
Julian Wolfreys has argued that after 1850 writers employed stock images of the city without allowing them to transform their texts. This thesis argues, on the contrary, that metaphorical uses of London fog were complex and subtle during the Victorian and Edwardian periods, at least until 1914. Fog represented, in particular, formlessness and the dissolution of boundaries. Examining the idea of fog in literature, verse, newspaper accounts and journal articles, as well as in the visual arts, as part of a common discourse about London and the state of its inhabitants, this thesis charts how the metaphorical appropriation of this idea changed over time. Four of Dickens's novels are used to track his use of fog as part of a discourse of the natural and unnatural in individual and society, identifying it with London in progressively more negative terms. Visual representations of fog by Constable, Turner, Whistler, Monet, Markino, O'Connor, Roberts and Wyllie and Coburn showed an increasing readiness to engage with this discourse. Social tensions in the city in the 1880s were articulated in art as well as in fiction. Authors like Hay and Barr showed the destruction of London by its fog because of its inhabitants' supposed degeneracy. As the social threat receded, apocalyptic scenarios gave way to a more optimistic view in the work of Owen and others. Henry James used fog as a metaphorical representation of the boundaries of gendered behaviour in public, and the problems faced by women who crossed them. The dissertation also examines fog and individual transgression, in novels and short stories by Lowndes, Stevenson, Conan Doyle and Joseph Conrad. After 1914, fog was no more than a crude signifier of Victorian London in literature, film and, later, television, deployed as a cliche instead of the subtle metaphorical idea discussed in this thesis
The crisis of cultural authority in museums : contesting human remains in the collections of Britain
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
Political Islam and grassroots activism in Turkey : a study of the pro-Islamist Virtue Party's grassroots activists and their affects on the electoral outcomes
This thesis presents an analysis of the spectacular rise of political Islam in Turkey. It has two aims: first to understand the underlying causes of the rise of the Welfare Party which -later became the Virtue Party- throughout the 1990s, and second to analyse how grassroots activism influenced this process. The thesis reviews the previous literature on the Islamic fundamentalist movements, political parties, political party systems and concentrates on the local party organisations and their effects on the party's electoral performance. It questions the categorisation of Islamic fundamentalism as an appropriate label for this movement. An exploration of such movements is particularly important in light of the event of 11`x' September. After exploring existing theoretical and case studies into political Islam and party activism, I present my qualitative case study. I have used ethnographic methodology and done participatory observations among grassroots activists in Ankara's two sub-districts covering 105 neighbourhoods. I examined the Turkish party system and the reasons for its collapse. It was observed that as a result of party fragmentation, electoral volatility and organisational decline and decline in the party identification among the citizens the Turkish party system has declined. However, the WP/VP profited from this trend enormously and emerged as
the main beneficiary of this process. Empirical data is analysed in four chapters, dealing with the different aspects of the Virtue Party's local organisations and grassroots activists. They deal with change and continuity in the party, the patterns of participation, the routes and motives for becoming a party activist, the profile of party activists and the local party organisations. I explore what they do and how they do it. The analysis reveals that the categorisation of Islamic fundamentalism is misplaced and the rise of political Islam in Turkey cannot be explained as religious revivalism or the rise of Islamic fundamentalism. It is a political force that drives its strength from the urban poor which has been harshly affected by the IMF directed neoliberal economy policies. In conclusion, it is shown that the WP/VP's electoral chances were significantly improved by its very efficient and effective party organisations and highly committed grassroots activists
Walking with the Earth: Intercultural Perspectives on Ethics of Ecological Caring
It is commonly believed that considering nature different from us, human beings (qua rational, cultural, religious and social actors), is detrimental to our engagement for the preservation of nature. An obvious example is animal rights, a deep concern for all living beings, including non-human living creatures, which is understandable only if we approach nature, without fearing it, as something which should remain outside of our true home. “Walking with the earth” aims at questioning any similar preconceptions in the wide sense, including allegoric-poetic contributions. We invited 14 authors from 4 continents to express all sorts of ways of saying why caring is so important, why togetherness, being-with each others, as a spiritual but also embodied ethics is important in a divided world
How to Be a God
When it comes to questions concerning the nature of Reality, Philosophers and Theologians have the answers.
Philosophers have the answers that can’t be proven right. Theologians have the answers that can’t be proven wrong.
Today’s designers of Massively-Multiplayer Online Role-Playing Games create realities for a living. They can’t spend centuries mulling over the issues: they have to face them head-on. Their practical experiences can indicate which theoretical proposals actually work in practice.
That’s today’s designers. Tomorrow’s will have a whole new set of questions to answer.
The designers of virtual worlds are the literal gods of those realities. Suppose Artificial Intelligence comes through and allows us to create non-player characters as smart as us. What are our responsibilities as gods? How should we, as gods, conduct ourselves?
How should we be gods
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National Key R&D Program of China under Grant 2020YFA0908700; National Nature Science Foundation of China under Grants 62073225, 62072315, 61836005 and 62006157; Natural Science Foundation of Guangdong Province-Outstanding Youth Program under Grant 2019B151502018; Guangdong “Pearl River Talent Recruitment Program” under Grant 2019ZT08X603; Shenzhen Science and Technology Program under Grant JCYJ20210324093808021; Shenzhen Science and Technology Innovation Commission under Grant R2020A045
The Caribbean Syzygy: a study of the novels of Edgar Mittelholzer and Wilson Harris
The problem of racial inheritance - the "search for identity" - is a recurring theme in the criticism of Caribbean literature. It is a pre-occupation with Caribbean writers, affecting both subject matter and literary quality, as FM. Birbalsingh, for example, has shown with reference to the novels of John Hearne and E,R. Braithwaite (Caribbean quarterly Vols. 14, December 1968 and 16, March 1970). This study of the work of Edgar Mittelholzer and Wilson Harris will attempt to show that there are important areas still to be explored relating Caribbean literature to its complex racial and cultural background. Both Mittelholzer and Harris deserve close, critical study in their own right; but a parallel examination reveals similarities and differences which bring into sharper focus wider concerns of Caribbean literature. The two important directions of West Indian writing are more clearly seen: the one, pioneered by Mittelholzer, in which the writer looks outward towards a "parent" culture, and the other looking inward, seeking in its own, complex inheritance the raw material for new and original growth. Mittelholzer and Harris are both Guyanese of mixed racial stock, both deeply concerned with the psychological effects of this mixture, and both writers have a profound awareness of the Guyanese historical and cultural heritage. They also share a deep feeling for the Guyenese landscape which appears in their work as a brooding presence affecting radically -the lives of those who live within i-t. Mittelholzer's attitude to his mixed racial and cultural origins, however, produces in his work a schizophrenic Imbalance while Harris, by accepting racial and cultural complexity as a starting-point, initiates a uniquely creative and experimental art. Mittelholzer, in his approach to history, human character eM landscape, remains a vi "coastal" writer never really concerned (as Harris is) with. the deeper significance of the "Interior" and all that this implies, both in a geographical and psychological sense. The fact that Mittelbolzer's work reflects a psychological imbalance induced by a pre-occupation with racial identity has been demonstrated by Denis Williams in the 1968 Mittelholzer Lectures, and by Joyce Sparer in a series of articles in the Guyana Graphic. Mittelholzer's awareness of this imbalance, however, and his attempt to come to terms with it in his art remain to be examined and documented, as does Harris's attempt to create am "associative" art aimed at healing the breach in the individual consciousness of Caribbean Man. The aim of this study is to demonstrate that Mitteholzer and. Harris, although antithetical in impact and style (each representing an approach to fiction directly opposed to the other) are, in fact, the opposite elements of a dichotomy. Their work illustrates the negative and positive aspects of the racial and cultural schizophrenia of the Caribbean, for both writers in their different ways are preoccupied with (and therefore have embodied in their work) the juxtaposition and, contrasting of apparently irreconcilable emotional and intellectual qualities - the Caribbean Syzygy
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