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Article
Publication date: 9 March 2021

Aras Zirgulis, Maik Huettinger and Dalius Misiunas

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Abstract

Purpose

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Design/methodology/approach

Regression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017.

Findings

The authors find evidence that switching to a female CEO reduces the effective tax rate paid, implying a higher level of tax aggressiveness.

Social implications

The findings contradict the narrative that female CEOs are less tax aggressive.

Originality/value

The authors are the first (to the best of the authors' knowledge) to specifically investigate if changing the CEO gender has an impact on the effective tax rate paid by the firm.

Details

Review of Behavioral Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1940-5979

Keywords

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Article
Publication date: 2 July 2018

Nick Drydakis

Economic pluralism proposes that economists and social planners should consider alternative theories to establish a range of policy actions. Neoclassical, Feminist and…

Abstract

Purpose

Economic pluralism proposes that economists and social planners should consider alternative theories to establish a range of policy actions. Neoclassical, Feminist and Marxian theories evaluate well-grounded causes of wage discrimination. However, a reluctance to consider less-dominant theories among different schools of economic thought restricts analysis and proposed policies, resulting in a monism method. The paper aims to discuss these issues.

Design/methodology/approach

The authors provide a brief review of the theoretical literature on wage discrimination. The significance of a pluralistic analysis is demonstrated by addressing correspondence test patterns of wage discrimination.

Findings

In considering Neoclassical, Feminist and Marxian theories, racist attitudes, uncertainties regarding minority workers’ productivity and power relations in lower-status sectors might generate discriminatory wages. Each cause deserves corresponding policy action.

Research limitations/implications

Time is needed to provide a pluralistic evaluation of wage discrimination. In addition, pluralism requires rigorous investigations to avoid incoherencies. Pluralism might be jeopardised if there is a limited desire to engage with less-dominant theoretical frameworks. Also, pluralism might be misled with rejection of dominant theories.

Practical implications

Given pluralism, wage discrimination might be reduced by implementing equality campaigns, creating low-cost tests to predict workers’ productivity and abolishing power relations towards minority workers.

Originality/value

Little work has been on economic pluralism in the study of wage discrimination. The current study addresses the gap in the literature.

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Book part
Publication date: 11 November 1994

Abstract

Details

Economics of Crime: Deterrence and the Rational Offender
Type: Book
ISBN: 978-0-44482-072-3

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Article
Publication date: 11 April 2016

Simantini Mohapatra and Bimal Kishore Sahoo

The purpose of this study is to gain meaningful insights into a microfinance programme in two different agro-ecological settings in India. The study, using primary survey…

Abstract

Purpose

The purpose of this study is to gain meaningful insights into a microfinance programme in two different agro-ecological settings in India. The study, using primary survey data, attempts to examine individual, household and environmental characteristics that determine participation in a self-help group (SHG)–bank linkage programme in Odisha.

Design/methodology/approach

Primary data are collected by a stratified random sampling method. The sample size is 300 households and information is collected by canvassing a pre-designed schedule to women through door-to-door in-depth interviews. In addition, focus group discussions have been conducted to get qualitative information. A probit binary model is applied to examine the factors determining participation in a SHG–bank linkage programme. A composite index of women empowerment is computed taking three dimensions: autonomy, economic empowerment and the gender relationship. Further, ordinary least square multiple regression and treatment effect evaluation by propensity score matching is carried out to study the impact of participation on women empowerment.

Findings

The study finds that the programme has by-passed the poorest of the poor. It is observed, however, that participation in microfinance has a positive and significant impact on women empowerment.

Research limitations/implications

Given the research methodology adopted in this study, one concern is whether the results generalise. Therefore, researchers are encouraged to test the proposed propositions further.

Practical implications

To improve status of women particularly in developing and underdeveloped regions, microfinance can act as a catalyst.

Social implications

Microfinance in the form of SHG–bank linkage should be promoted, particularly for those social groups and religious communities where women are discriminated. Their participation in SHG–bank linkage programme will improve their social status through empowerment.

Originality/value

This study illustrates how microfinance can improve the status of women.

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Article
Publication date: 1 October 2003

Daniel P. Murphy

Discusses the sharing of assets confiscated from money launderers by the nations that cooperate against the laundering practice, with special reference to Canada’s…

Abstract

Discusses the sharing of assets confiscated from money launderers by the nations that cooperate against the laundering practice, with special reference to Canada’s approach. Examines what the Financial Action Task Force and international conventions say on this subject. Reviews the fairly recent history of victim compensation in Canada and elsewhere, including Canada’s provisions for forfeiture in terrorism cases and for restitution using a victim fund surcharge on offenders. Suggests that an international convention should clearly direct how forfeited assets should be distributed to the victims of the crime; at present it is difficult for a country that prosecutes to ensure equitable distribution to all victims, especially if they are foreign nationals.

Details

Journal of Money Laundering Control, vol. 6 no. 4
Type: Research Article
ISSN: 1368-5201

Keywords

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Article
Publication date: 28 April 2014

Min He, Lingli Yuan, Lingjiu Zhou, Jing Yang and Zhengwei Wang

Studies of the three-dimensional flow characteristics during hydrofoil cavitation have shown that the side walls strongly affect the flow field around the hydrofoil. The…

Abstract

Purpose

Studies of the three-dimensional flow characteristics during hydrofoil cavitation have shown that the side walls strongly affect the flow field around the hydrofoil. The purpose of this paper is to analyze the side wall effect for three-dimensional non-cavitating flows around a hydrofoil.

Design/methodology/approach

A three-dimensional non-cavitating flow field around a hydrofoil is analyzed for different attack angles using the RNG turbulence model and large eddy simulations (LES). The effect of the hydrofoil span was analyzed using LES simulations for various spans.

Findings

The lift coefficient, drag coefficient and pressure coefficient on the suction side are compared with experimental values. The results from the LES model (Smagorinsky-Lilly subgrid-scale model) agree better with the experimental data than those from the RNG turbulence model.

Originality/value

This paper shows that the flow around the hydrofoil has significant three-dimensional characteristics due to the side wall. For wide hydrofoils, the wall vortex region becomes essentially stable, and the width of the span has little effect on the middle region.

Details

Engineering Computations, vol. 31 no. 3
Type: Research Article
ISSN: 0264-4401

Keywords

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Article
Publication date: 1 September 1946

V.M. Falkner

THIS report gives a general solution of the problem of the calculation of the Glauert loading of wings with discontinuities of incidence. The three existing variations of…

Abstract

THIS report gives a general solution of the problem of the calculation of the Glauert loading of wings with discontinuities of incidence. The three existing variations of the original theory, the Glauert solution, the Gates' least squares solution, and the Lotz' solution, are not entirely satisfactory and may involve a considerable amount of labour. The present solution divides the Fourier series representing the circulation into two parts: (a) a standard solution representing the discontinuities, which includes the slowly convergent part of the solution, and which is expressible as a precise infinite series dependent only upon the position of discontinuities along the span, and (b) a secondary solution due to plan form, aspect ratio, slope of section lift curve, and so on, which is the quickly convergent part of the solution and usually requires a terminated scries of only from four to six terms. Once the standard solution has been computed, the remaining work is little more than for the standard Glauert solution for a flat wing.

Details

Aircraft Engineering and Aerospace Technology, vol. 18 no. 9
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 1 April 1992

Peter J. Harris

Managers are constantly making decisions that affect profit. One ofthe decision‐making areas which is crucial to all managers concernsprofit planning. Attempts to show how…

Abstract

Managers are constantly making decisions that affect profit. One of the decision‐making areas which is crucial to all managers concerns profit planning. Attempts to show how cost‐volume‐profit (CVP) analysis, aided by the computer spreadsheet, can be applied to the practical profit planning situation in the hospitality industry. Paradoxically, CVP analysis is one of the most widely referred to techniques in managerial accounting, but all too often it is not used to its full potential in the operating environment. Aims at encouraging greater use of the CVP approach to hospitality profit planning.

Details

International Journal of Contemporary Hospitality Management, vol. 4 no. 4
Type: Research Article
ISSN: 0959-6119

Keywords

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Article
Publication date: 1 January 2007

O.O. Adejumo and J.O. Ojo

The results of trial experiments carried out with a computer simulation model of total reflection X‐ray fluorescence, TXRF system to determine optimum conditions for…

Abstract

The results of trial experiments carried out with a computer simulation model of total reflection X‐ray fluorescence, TXRF system to determine optimum conditions for detecting certain elements of interest under various analytical conditions in a given ten‐element standard sample is presented in this paper. Results of these trial experiments show that the detectability of elements improved with increasing applied voltages up to about 43kV (for a Molybdenum anode TXRF spectrometer) and atomic number of elements. Variation of geometry such as the glancing incidence angle of the excitation beam reflected slight increase in minimum detection limit, MDL values as the angle of incidence is reduced from an optimum value of 1.6mradian to 1.0mradian. The nature of the sample support was observed to affect the detectability of the elements as good detection limits were obtained if gold is used as sample holder..

Details

Multidiscipline Modeling in Materials and Structures, vol. 3 no. 1
Type: Research Article
ISSN: 1573-6105

Keywords

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Article
Publication date: 3 July 2007

Benson Honig and Elizabeth Leslie Black

To examine empirically a previously overlooked aspect of entrepreneurship: community “dis‐entrepreneurship”. Through the lens of political and historical theory, the…

Abstract

Purpose

To examine empirically a previously overlooked aspect of entrepreneurship: community “dis‐entrepreneurship”. Through the lens of political and historical theory, the authors propose learning from unusual circumstances of failure in order to inform social policy regarding factors that facilitate community entrepreneurship.

Design/methodology/approach

The paper draws on political and economic theory, formulating propositions that are tested using interpretive methods.

Findings

Strong patron‐client relations were found to negatively impact the formation of diversity and meritocracy necessary for entrepreneurial environments to thrive. They also account for an inward orientation that negatively influenced investments in infrastructure. Path dependent processes were found to hold sway regarding the stability of political/social norms.

Originality/value

This is the first paper of which the authors are aware that considers issues related to community dis‐entrepreneurship. The paper highlights the importance of effective community leadership.

Details

Journal of Management History, vol. 13 no. 3
Type: Research Article
ISSN: 1751-1348

Keywords

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