25,449 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

    Building body identities - exploring the world of female bodybuilders

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    This thesis explores how female bodybuilders seek to develop and maintain a viable sense of self despite being stigmatized by the gendered foundations of what Erving Goffman (1983) refers to as the 'interaction order'; the unavoidable presentational context in which identities are forged during the course of social life. Placed in the context of an overview of the historical treatment of women's bodies, and a concern with the development of bodybuilding as a specific form of body modification, the research draws upon a unique two year ethnographic study based in the South of England, complemented by interviews with twenty-six female bodybuilders, all of whom live in the U.K. By mapping these extraordinary women's lives, the research illuminates the pivotal spaces and essential lived experiences that make up the female bodybuilder. Whilst the women appear to be embarking on an 'empowering' radical body project for themselves, the consequences of their activity remains culturally ambivalent. This research exposes the 'Janus-faced' nature of female bodybuilding, exploring the ways in which the women negotiate, accommodate and resist pressures to engage in more orthodox and feminine activities and appearances

    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)

    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

    Walking with the Earth: Intercultural Perspectives on Ethics of Ecological Caring

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    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
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