Search results

1 – 10 of 365
Book part
Publication date: 9 March 2021

Megha Jain and Vani Kanojia

As the world economies have become more integrated and with the global economy subsequently growing, there is increasing concern regarding how such trends will affect the…

Abstract

As the world economies have become more integrated and with the global economy subsequently growing, there is increasing concern regarding how such trends will affect the developing and developed nations’ trade, trade in services, gross domestic product (GDP) growth, and climate change. In fact, the relationship between globalization and the environment has become quite contentious in policy circles. In part in response to these controversies, a burgeoning amount of academic attention has emerged that examines the globalization linkage between trade and economic growth as an after effect (positive and negative). Although there have been advances in the thinking about these relationships, significant challenges still persist. In light of the above, this chapter talks about the evolution of globalization, prevailing benefits and also caters to the views of some famous economists like Stiglitz, Simon Kuznets. The crucial aspects include the review of globalization on the basis of certain parameters like Trade (as % of GDP), Trade in services (as % of GDP), per capita CO2 emissions and per capita GDP that have impacted the trends of both developed and developing nations. It arrives at the position that many current and proposed national and multilateral environmental policies are in a possible conflict with current and proposed trade and investment rules. When climate policy and global trade rules are combined, the nature of their linkage is often a function of both domestic and international politics. This also implies that, despite the worldwide awareness of climate change, the address of climate change in trade will become increasingly significant for reducing carbon footprints.

Details

Global Tariff War: Economic, Political and Social Implications
Type: Book
ISBN: 978-1-80071-314-7

Keywords

Book part
Publication date: 4 December 2012

Noel Addy and Timothy Yoder

We survey private foundations for governance factors and internal processes that help explain why they barely miss (or not) the benchmark for qualifying distributions that would…

Abstract

We survey private foundations for governance factors and internal processes that help explain why they barely miss (or not) the benchmark for qualifying distributions that would save them taxes on net investment income. Private foundations are subject to a 2% tax rate on their net investment income. If qualifying distributions are above a benchmark, the foundation qualifies for a 50% reduction in the tax rate to a 1% tax rate. This tax rate structure provides a “cliff effect” where the additional distributions required to qualify for the lower tax rate may actually be less than the potential tax savings (Sansing & Yetman, 2006). For example, one foundation in our sample could have saved $15,613 in tax by paying an additional $318 in distributions. We view this situation as a clear governance failure. Our first contribution to the literature is that board interest and information system strength affect the likelihood of avoiding such a governance failure, even after controlling for the general quality of management with management compensation and professional fees. Our second contribution is that foundations without sufficient financial savvy and sophistication appear to pay higher taxes. Given the large number of small, relatively unsophisticated foundations in America, differential tax rates based on sophistication is an interesting policy debate.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78052-593-8

Keywords

Book part
Publication date: 8 March 2016

Abstract

Details

Organizing Disaster
Type: Book
ISBN: 978-1-78560-685-4

Book part
Publication date: 11 March 2021

Saadia Danish and Danish Muneef Qureshi

Growing e-commerce and technology-led initiatives are the catalysts for digitization in the financial industry. Green (2020) states that there has been an increase in global…

Abstract

Growing e-commerce and technology-led initiatives are the catalysts for digitization in the financial industry. Green (2020) states that there has been an increase in global funding in this sector from $111 billion in 2018 up to $135 billion in 2020. This surge in digital payments requires a payment technology company that understands the market needs of developing countries, has an agile approach and strong organizational practices. TPS is an agile company that has aligned itself to capture the untapped markets in developing countries through its best practices, perseverance, and continuous innovation by identifying and filling market gaps. The company is highly customer-centric and people-oriented. This case study explores the key practices and drivers of success for this company by outlining the main features of organizational strategy, competitive advantage, external and internal marketing practices. Looking ahead, the case asks whether agile practices, organic mindset, highly flexible customer orientation, and talent building practices influence the productivity and proficiency of the company or not.

Details

Corporate Success Stories in the UAE: The Key Drivers Behind Their Growth
Type: Book
ISBN: 978-1-80043-579-7

Keywords

Abstract

Details

Organizing Disaster
Type: Book
ISBN: 978-1-78560-685-4

Content available
Book part
Publication date: 8 March 2016

Abstract

Details

Organizing Disaster
Type: Book
ISBN: 978-1-78560-685-4

Book part
Publication date: 15 October 2018

Asya Draganova and Shane Blackman

The term Canterbury Sound emerged in the late 1960s and early 1970s to refer to a signature style within psychedelic and progressive rock developed by bands such as Caravan and…

Abstract

The term Canterbury Sound emerged in the late 1960s and early 1970s to refer to a signature style within psychedelic and progressive rock developed by bands such as Caravan and Soft Machine as well as key artists including Robert Wyatt and Kevin Ayers. This chapter explores Canterbury as a metaphor and reality, a symbolic space of music inspiration which has produced its distinctive ‘sound’.

Drawing on ethnographic fieldwork, particularly observations and interviews with music artists and cultural intermediates (Bourdieu, 1993), we suggest that the notion of the Canterbury Sound – with its affinity for experimentation, distinctive chord progressions and jazz allusions in a rock music format – is perceived as a continuing artistic and aesthetic influence. We interpret the genealogy of the Canterbury Sound alternativity through discussions focused on the position of the ‘Sound’ within contemporary heritage discourses, the metaphorical and geographical implications of place in relation to popular music, and cultural longevity of the phenomenon.

Details

Subcultures, Bodies and Spaces: Essays on Alternativity and Marginalization
Type: Book
ISBN: 978-1-78756-512-8

Keywords

Book part
Publication date: 2 September 2016

Bernard Paranque

This chapter reconsiders commonly held views on the ownership and management of private property, contrasting capitalist and simple property, particularly in relation to how a…

Abstract

Purpose

This chapter reconsiders commonly held views on the ownership and management of private property, contrasting capitalist and simple property, particularly in relation to how a firm shareholder governance model has shaped society. This consideration is motivated by the scale and scope of the modern global crisis, which has combined financial, economic, social and cultural dimensions to produce world disenchantment.

Methodology/approach

By contrasting an exchange value standpoint with a use value perspective, this chapter explicates current conditions in which neither the state nor the market prevail in organising economic activity (i.e. cooperative forms of governance and community-created brand value).

Findings

This chapter offers recommendations related to formalised conditions for collective action and definitions of common guiding principles that can facilitate new expressions of the principles of coordination. Such behaviours can support the development of common resources, which then should lead to a re-appropriation of the world.

Practical implications

It is necessary to think of enterprises outside a company or firm context when reflecting on the end purpose and means of collective, citizen action. From a methodological standpoint, current approaches or studies that view an enterprise as an organisation, without differentiating it from a company, create a deadlock in relation to entrepreneurial collective action. The absence of a legal definition of enterprise reduces understanding and evaluations of its performance to simply the performance by a company. The implicit shift thus facilitates the assimilation of one with the other, in a funnel effect that reduces collective projects to the sole projects of capital providers.

Originality/value

Because forsaking society as it stands is a radical response, this historical moment makes it necessary to revisit the ideals on which modern societies build, including the philosophy of freedom for all. This utopian concept has produced an ideology that is limited by capitalist notions of private property.

Details

Finance Reconsidered: New Perspectives for a Responsible and Sustainable Finance
Type: Book
ISBN: 978-1-78560-980-0

Keywords

Abstract

Details

The Overtourism Debate
Type: Book
ISBN: 978-1-83867-487-8

Open Access
Book part
Publication date: 4 June 2021

Olusesan Ayodeji Makinde, Emmanuel Olamijuwon, Nchelem Kokomma Ichegbo, Cheluchi Onyemelukwe and Michael Gboyega Ilesanmi

Incidents of violence perpetrated through digital technology platforms or facilitated by these means have been reported, often in high-income countries. Very little scholarly…

Abstract

Incidents of violence perpetrated through digital technology platforms or facilitated by these means have been reported, often in high-income countries. Very little scholarly attention has been given to the nature of technology-facilitated violence and abuse (TFVA) across sub-Saharan Africa (SSA) despite an explosion in the use of various technologies. We conducted a literature review to identify and harmonize available data relating to the types of TFVA taking place in SSA. This was followed by an online survey of young adults through the SHYad.NET forum to understand the nature of TFVA among young adults in SSA. Our literature review revealed various types of TFVA to be happening across SSA, including cyberbullying, cyberstalking, trolling, dating abuse, image-based sexual violence, sextortion, and revenge porn. The results of our online survey revealed that both young men and women experience TFVA, with the most commonly reported TFVA being receiving unwanted sexually explicit images, comments, emails, or text messages. Female respondents more often reported repeated and/or unwanted sexual requests online via email or text message while male respondents more often reported experiencing violent threats. Respondents used various means to cope with TFVA including blocking the abuser or deleting the abused profile on social media.

Details

The Emerald International Handbook of Technology-Facilitated Violence and Abuse
Type: Book
ISBN: 978-1-83982-849-2

Keywords

1 – 10 of 365