Stumbling Blocks in Empirical Legal Research: Case Study Research

This article examines the main assumptions and theoretical underpinnings of case study method in legal studies. It considers the importance of research design, including the crucial roles of the academic literature review, the research question and the use of rival theories to develop hypotheses and the practice of identifying the observable implications of those hypotheses. It considers the selection of data sources and modes of analysis to allow for valid analytical inferences to be drawn in respect of them. In doing so it considers, in brief, the importance of case study selection and variations such as single or multi case approaches. Finally it provides thoughts about the strengths and weaknesses associated with undertaking socio-legal and comparative legal research via a case study method, addressing frequent stumbling blocks encountered by legal researchers, as well as ways to militate them. It is written with those new to the method in mind

The economic psychology of value added tax compliance

VAT is a tax on consumer expenditure, collected on business transactions and assessed on the value added to goods and services. It applies, with some exceptions (for example, to young children’s clothes and shoes in the UK), to all goods and services that are bought and sold. VAT is a general tax (as it applies, in principle, to all commercial activities) and a consumption tax (as it is paid ultimately by the final consumer). It is not actually a tax on business, though some business owners do see it that way. In fact, whilst VAT is paid to the tax authorities by the seller of the goods or services, the tax is paid by the buyer to the seller as part of the tax and so, in essence, businesses are acting as unpaid tax collectors. VAT was first introduced in France in 1954, and subsequently has been extended, through a series of directives, to cover the whole of the European Union (EU). The system in the EU is now reasonably standardized, although different rates of VAT apply in different EU member states. The minimum standard rate in the EU is 15 percent, though lower rates are applied to certain services. Some goods and services are exempt from VAT throughout the EU (e.g., postal services, insurance, betting). In addition to spreading throughout Europe (member states are required to introduce VAT, so the increase in membership of the EU has inevitably increased the number of countries that use this system), VAT has also been introduced in a large number of other countries, notably China (Yeh, 1997), and India (after many delays) in 2005, so that now over 130 countries world-wide operate VAT. In the Caribbean, for example, Belize, Dominica, Guyana, and Antigua have all introduced VAT in the past two years. Other countries have introduced taxes that are classified as value added taxes, such as Australia, which now operates a General Sales Tax (GST). The introduction of VAT has been the major tax reform around the world in the past 25 years, and VAT is now of global significance and impact (Ebrill et al., 2001)

Time and again: exploring the relationship between memory and stop motion animation

In the broadest terms, stop motion animation is the animation of physical objects (as opposed to computer-generated images or drawn animation). It has been suggested that this medium is in some way related to memory. Animators such as Jan Švankmajer and Chris Sullivan have linked their own work in the field to memory. This MA by Research seeks to interrogate this premise through animation practice. Taking the form of a series of short animated films and experiments and critical analysis thereof, this research concludes that the use of materials in stop motion animation lends itself to engagement with the associations between particular objects and memories. Furthermore, the form that the medium takes – a series of still photographs that imply movement – demands cognitive engagement from the viewer than is similar to the narrative organisation of memories. These findings are contextualised within historic forms of representation and how artistic practice can serve as acts of remembrance

Save now, save later? Linkages between saving behaviour in adolescence and adulthood

The purpose of this paper is to review and critique the variety of definitions, concepts, and theories of psychological resilience. To this end, the narrative is divided into three main sections. The first considers how resilience has been defined in the psychology research literature. Despite the construct being operationalized in a variety of ways, most definitions are based around two core concepts: adversity and positive adaptation. A substantial body of evidence suggests that resilience is required in response to different adversities, ranging from ongoing daily hassles to major life events, and that positive adaptation must be conceptually appropriate to the adversity examined in terms of the domains assessed and the stringency of criteria used. The second section examines the conceptualization of resilience as either a trait or a process, and explores how it is distinct from a number of related terms. Resilience is conceptualized as the interactive influence of psychological characteristics within the context of the stress process. The final section reviews the theories of resilience and critically examines one theory in particular that is commonly cited in the resilience literature. Future theories in this area should take into account the multiple demands individuals encounter, the meta-cognitive and -emotive processes that affect the resilience-stress relationship, and the conceptual distinction between resilience and coping. The review concludes with implications for policy, practice, and research including the need to carefully manage individuals’ immediate environment, and to develop the protective and promotive factors that individuals can proactively use to build resilience

"The Supernatural, Nazi Zombies, and the Play Instinct: The Gamification of War and the Reality of the Military Industrial Complex."

Battlefields have traditionally been considered places where the spirits of the dead linger, and popular culture brings those thoughts to life. Supernatural tales of war told in print, on screen, and in other media depict angels, demons, and legions of the undead fighting against—or alongside—human soldiers. Ghostly war ships and phantom aircraft carry on their never-to-be-completed missions, and the spirits—sometimes corpses—of dead soldiers return to confront the enemies who killed them, comrades who betrayed them, or leaders who sacrificed them

Gender and the legal academy in the UK: a product of proxies and hiring and promotion practices

In this chapter we examine the differential numbers of men and women in each of the seniority levels of the legal academy with reference to qualitative studies on gender and the legal academy in the literature, and our initial analysis of the UK Higher Education Statistical Agency’s systematically collected data derived from all higher education institutions in the United Kingdom. We then apply the human resource management research literature to these data to seek to understand how decision-making in the academy may explain ongoing inequalities. Our research suggests that the continued disparity in male-female promotion trajectories is, at least in part, a function of the way in which talent, merit, or excellence is understood and operationalised in the academy more widely. We posit that the disparity in the numbers of men and women at the higher levels of the legal academy will only be successfully countered once we adopt a more sophisticated approach to analysing what makes an excellent law teacher/researcher/administrator and then develop and promote people on that basis