4,744 research outputs found

    All Offshore - The Sprat, The Mackerel, Accounting Firms and the State in Globalization

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    Globalization has created opportunities for major businesses to roam the world and shop for regulation conductive to their interests. Major auditing firms are no exception and have used offshore financial centres to dilute their liability. This chapter provides a case study to show that major firms used their political and financial resources to craft Limited Liability Partnership law in Jersey. This was done at a time when the UK government was reluctant to grant further liability concessions to auditors. The firms subsequently used the Jersey scenario to exert pressure upon the UK government and secure liability concessions

    The Tax Avoidance Industry: Accountancy Firms on the Make

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    The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial? activities of these firms, Perrow (2010) observes that ?they knew what they were doing was fraudulent? (ibid: 314) as he notes that Greenwood and Suddaby?s (2006) widely referenced study excludes consideration of how partners in these firms were complicit in embracing the `alternative logics pressed upon them by their large corporate clients? (ibid: 314). An example is so-called ?alternative logics? is the construction and promotion of elaborate tax avoidance schemes by big accounting firms (Sikka and Hampton, 2005) which, we show, has become so deeply normalized within the Big Firms as to cast doubt upon their `alternative? status

    The timing and magnitude of upper body muscular activity during a field hockey hit

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    The aim of this study was to investigate the contributions to stick motion in the field hockey hit by monitoring muscle activity in the arms and trunk and synchronising these with arm and stick kinematics. The hits of ten male, university-level field hockey players were analysed. Whilst their interpretation is complicated by the closed kinetic loop formed by the arms and stick, the data collected here represent a step forward in establishing the contributions from muscular activity and segmental interactions to the field hockey hit. This study has shown that EMG analysis alone is not sufficient to explain the nature of muscular activity patterns and that the temporal aspects of EMG need to be examined in combination with kinematic data to ascertain the role of muscular activity during movement

    The clubhead and hand planes in golf draw and fade shots.

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    Swing planes in golf have become a popular area of research. Cochran and Stobbs (1968) examined the motion of the clubhead and hands qualitatively. Subsequent quantitative analyses have included investigations of the planarity of the whole club (Coleman & Anderson, 2007) and clubhead (Shin, Casebolt, Lambert, Kim, & Kwon, 2008). The aim of this study was to investigate the motion of the clubhead and hands in the downswing quantitatively, and to compare these motions for the fade and draw (as suggested by Coleman and Anderson, 2007). In conclusion, both the clubhead and hand planes in the late downswing were found to differ significantly in relation to the target line between the draw and fade shots. Greater differences were found between golfers, rather than between shots, in the relationship between the clubhead and hand motion during the downswing. Nevertheless, further detailed analysis is warranted of how the motions around impact ā€“ especially the clubface orientation ā€“ differ between the two types of shot

    On the design of an interactive biosphere for the GLAS general circulation model

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    Improving the realism and accuracy of the GLAS general circulation model (by adding an interactive biosphere that will simulate the transfers of latent and sensible heat from land surface to atmosphere as functions of the atmospheric conditions and the morphology and physiology of the vegetation) is proposed

    The clubhead swing plane in golf draw and fade shots

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    It has become popular to characterise a golf shot in terms of a ā€˜swing planeā€™. However Coleman and Anderson (2007) showed that the motion of the whole club in the downswing could not be represented by a single plane in all players. Shin et al. (2008) found that the clubhead motion was consistently planar between the club being horizontal in the downswing and follow-through. Coleman and Anderson (2007) also suggested that the club plane might differ between draw and fade shots. The purpose of this study was to compare draw and fade shots, with a focus on the clubhead motion in the late downswing. The late downswing clubhead plane differs between a draw and a fade shot, even when differences in address angles are accounted for

    Cognitive enhancements of elderly Tai Chi Chuan practitioners

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    A thesis submitted to the University of Bedfordshire in fulfilment of the requirements for the degree of Master of Science by ResearchBackground: More research is providing support into the capability of tai chi chuan (TCC) to enhance cognitive abilities, neurological functioning, as well as psychosocial wellbeing and quality of life. These areas of the human mind-body complex become at risk during the process of aging, and TCC has the potential to enhance these areas and mitigate cognitive decline for elderly people. The aim of the present study is to investigate whether elderly people who practice TCC possess greater cognitive abilities and quality of life compared to bowls players and a control group. Method: 30 tai chi chuan practitioners, 30 bowls players and 10 control group participants were used in the sample. Only 10 control group participants were used due to complications with recruitment. The Sustained Attention to Response Task (SART) was used to measure sustained attention, the Stroop Test was used to measure executive function, and the Brown-Peterson Task (BPT) was used to measure working memory. The Older People's Quality of Life Questionnaire - Brief was used to measure quality of life. Age, gender, years of experience and self-reported additional activities were recorded. Test order effects were also measured. Results: Significant differences were found between the tai chi chuan group and bowls group on the Stroop correct responses and the Brown-Peterson Task correct responses in favour of the tai chi chuan group. No other significant differences were found between all groups in cognitive test performance. No significant differences were found between all three groups on quality of life. Significant associations were found between self-reported additional activities practiced and the groups. The total number of activities engaged in and cognitive based activities were found to significantly predict performance on the Brown-Peterson Task. Conclusion: The data in the present study suggests that elderly people who practice TCC may have enhanced executive function and working memory but not sustained attention compared to bowls players. These findings must be interpreted with caution however due to the methodological complications and mediating factors that confound the reliability and validity of the results. Overall, the study still provides some empirical evidence in support of TCC's potential to enhance cognitive ability in the elderly. More research is required to ascertain the specific components of cognitive ability that are enhanced by TCC
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