9,499 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

    Towards a better use of arctic marine infrastructure: EU-PolarNet, EUROFLEETS2 and ARICE

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    The Polar Regions may seem remote, but the observed rapid changes now affecting both the Arctic and Antarctic regions have resulted in significant consequences for the weather and climate in lower latitudes, including Europe. Environmental changes being observed, particularly in the Arctic, are a clear indication of the impending shifts that will increasingly affect European environment, society and industry. Changes in the Polar Regions present societal challenges, but also economic opportunities for Europe and the world. Science is a vital tool in understanding what is driving the rapid changes being observed at high latitudes. Research is also necessary to make our climate models and forecasting more realistic by identifying and reducing important sources of uncertainty that may impair reliable prediction. However the scale of many of the questions being posed is now recognised as being beyond the capabilities of individual nations and strong international cooperation is needed to overcome these challenges. There is often a need to obtain data from geographically widely separated areas of the Polar Regions and these need complementary observational schemes to be implemented for valid inter-comparisons. Similarly the costs of operating infrastructure in Polar Regions are becoming increasingly challenging and there is a need therefore to cooperate on infrastructure access and shared costs to optimise the support of larger research programmes. The presentation will introduce three European projects: EU-PolarNet, EUROFLEETS2 and ARICE which actively work on improving infrastructure development and access in the Polar Regions in cooperation with international partners. The examples given are from the Arctic Ocean but similar models of transnational access and infrastructure sharing will apply for the Antarctic.Peer Reviewe

    Health Claims: Let Science Prevail

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    A social forecast revisited

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    In 1971, the authors produced a 30-year forecast of leisure in the UK. In 2001 they obtained survey data for comparison with the forecasts. The paper presents the original forecasts and describes the methods used to produce them, assesses their accuracy in the light of the survey data, and concludes with some reflections on the underlying forecasting methodology and on changes in leisure patterns

    Exploiting simple corporate memory in iterative coalition games

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    Amongst the challenging problems that must be addressed in order to create increasingly automated electronic commerce systems are those which involve forming coalitions of agents to exploit a particular market opportunity. Furthermore economic systems are normally continuous dynamic systems generating many instances of the same or similar problems (the regular calls for tender, regular emergence of new markets etc.).The work described in this paper explores how simple forms of memory can be exploited by agents over time to guide decision making in iterative sequences of coalition formation problems enabling them to build up social knowledge in order to improve their own utility and the ability of the population to produce increasingly well suited coalitions for a simple call-for-tender economy.Postprint (published version
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