35,906 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

    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 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

    The Elements of Trafficking: Labour, Coercion and Exploitation of Non-citizen Workers in Israel

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    The question this research aims to answer is what is trafficking, what are the elements that make it. What is trafficking is both a conceptual and contextual, or empirical, question. It is a conceptual question in interrogating the concepts and ideas that explain what is trafficking for labour exploitation, the elements that combine to make the phenomena understood as trafficking. It is also an empirical question, asking what are the policies and practices that result in trafficking. The Conceptual section of the research identifies key elements of contemporary understandings of trafficking for labour exploitation, analysing and deconstructing them. By ‘trafficking for labour exploitation’ I include slavery, servitude, forced labour and trafficking in persons. I conclude that cases of trafficking for labour exploitation are characterised by the convergence of three elements: violation of dignity; violation of autonomy, and exploitation. The different understandings of each of these elements distinguishes between a narrow framework focusing of exceptional crimes, and a broad one focusing on structural factors. The Contextual discussion relies on empirical research, using documents and qualitative interviews to consider concrete developments in the responses to trafficking for labour exploitation in Israel over the past two decades, concerning two groups of non-citizen workers: migrant workers and Palestinian workers, employed in the agriculture, care and construction sectors. This section considers concrete developments in three main policy areas that reflect the application of a structural paradigm to trafficking for labour exploitation: tied visas and restricted access to the labour market, the role of brokers and recruitment fees, and inhumane or exploitative conditions in sectors with poor enforcement of labour laws. The discussion of these policy areas demonstrates the way legal frameworks and the state’s own policies construct power and dependency that private actors might exploit

    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

    The Reputations of Sir Francis Burdett

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    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

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    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
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