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1 – 10 of 233Rapid urbanisation coupled with the increasing impacts from climate change adds numerous challenges to cities and countries. This renders difficulties for devising urban…
Abstract
Rapid urbanisation coupled with the increasing impacts from climate change adds numerous challenges to cities and countries. This renders difficulties for devising urban governance models that are resilient, safe and inclusive while preserving what is left of the environment. The issue of regenerating green spaces, while mitigating climate change, with an aim to increase sustainability has been the subject of numerous research studies, but there has been no country that has managed to achieve high levels of commitment and success than that of Singapore. This chapter reviews the approach of Singapore and shares insights on the techniques and key projects that have contributed to the uplifting of its liveability levels.
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Twin to Twin Transfusion Syndrome (TTTS) is a well understood, yet under-recognized, placental disease affecting any given pregnancy at a rate of 1 in 1,000. There is no…
Abstract
Purpose
Twin to Twin Transfusion Syndrome (TTTS) is a well understood, yet under-recognized, placental disease affecting any given pregnancy at a rate of 1 in 1,000. There is no clustering of TTTS; instead the threat remains pathologically distinctive due to its pervasiveness. However, while incidence rates are random, survival rates are not. Despite compliant acceptance of “routine prenatal care,” sadly, there are many women who for currently unknown reasons are not receiving the advanced prenatal care needed to appropriately screen for, diagnosis and treat TTTS. And these women are paying the ultimate price for such obstetrical oversight.
Methodology
This study hypothesizes that differential care being given by primary obstetricians of TTTS patients is resulting in experienced inequalities. Utilizing social reproduction theory, and through ethnographic and quantitative analyses of primary data, this study seeks to divulge the complex social processes taking place (or failing to take place) within the world of American obstetrics, and begin to understand how they are affecting TTTS mortality and morbidity rates.
Findings
Findings illuminate a profound imbalance of power and influence amongst the following entities: American Congress of Obstetricians and Gynecologists and Society of Maternal Fetal Medicine; obstetrical training and practice; and levels of patient awareness and advocacy.
Value
This study argues that the current social relations being reproduced by these entities are perpetuating a climate that allows for disregard of proper TTTS management. Specifically, this study theoretically explores what social relations and subsequent (in)actions are being reproduced prior to TTTS diagnoses, and applies the effects of those observations.
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Abu Umar Faruq Ahmad, Aishath Muneeza, Mohammad Omar Farooq and Rashedul Hasan
Sukuk restructuring primarily aims at offering a debtor more latitude, in form and time, to settle his obligations. To meet Shari’ah requirements of transferring assets to Sukuk…
Abstract
Sukuk restructuring primarily aims at offering a debtor more latitude, in form and time, to settle his obligations. To meet Shari’ah requirements of transferring assets to Sukuk holders in asset-based Sukuk, the originator usually transfers the beneficial ownership to the issuer special purpose vehicles (SPV). However, in asset-backed Sukuk, the originator sells the underlying asset to an SPV and Sukuk holders do not have recourse to the originator in the event of defaults. Among some key unresolved Shari’ah issues in this regard is whether a change of contract necessitates entering a new contract. Other related issues that conflict with the tenets of Shari’ah are: (1) Sukuk structuring on tangible assets and debts; (2) receiving the full title by the Sukuk holders to the underlying assets in the event of default in case of securities that are publicized as asset backed; (3) Sukuk’s similarity with interest bearing conventional bonds: (a) capital guarantee by the originator or third party, (b) the originators’ promise to repurchase Sukuk at face value upon their redemption, and (c) providing internal and external credit enhancement. The Shari’ah-compliance of the above-mentioned clauses and structures of Sukuk remain debated among the Shari’ah scholars. Based on some specific cases, this study examines the Shari’ah viewpoint on sukuk restructuring and potential solutions to these unresolved Shari’ah issues in light of the past and recent declaration of some Sukuk defaults as non-Shari’ah complaints. Undoubtedly, resolution of these and other unresolved issues pertaining to Sukuk defaults can help strengthen the confidence of investors in Islamic capital market structures.
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Joey Biasi and Sujit Chakravorti
In this chapter, the authors study how cryptotoken issuance, also referred to as initial coin offerings and security token offerings, may disrupt funding markets such as venture…
Abstract
In this chapter, the authors study how cryptotoken issuance, also referred to as initial coin offerings and security token offerings, may disrupt funding markets such as venture capital, crowdfunding, and private equity. The authors discuss the necessary infrastructure to support this new asset class. The authors analyze the market evolution in terms of volatility, global reach, news events, and types of industries that are issuing or considering to issue tokens. The authors discuss some specific token offerings to highlight lessons learned. the authors summarize the regulatory landscape and challenges going forward. This market crashed in terms of market capitalization at the end of 2018. However, this new asset class along with the underlying technology holds great promise to disrupt various types of intermediaries if adequate financial and regulatory infrastructures are developed.
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Antonio Brasse and Samuel Hyun
This chapter differentiates between centralized and decentralized exchanges (DEXs), emphasizing the importance of regulations and compliance related to the market’s development…
Abstract
This chapter differentiates between centralized and decentralized exchanges (DEXs), emphasizing the importance of regulations and compliance related to the market’s development and expansion for cryptoasset trading and investment. It also explains the pros and cons of using different methods to trade cryptocurrencies or virtual currencies and their tradeoffs. The chapter discusses how centralized and DEXs emerged, their history and potential future, and the possible role of future regulations and regulatory clarity around how they may operate. Additionally, it compares cryptoasset markets to other more traditional markets such as equities, real estate, and foreign exchange.
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The author takes a comprehensive look at the accessibility of e-resources for all people, including those with disabilities, in the context of collection development (CD).
Abstract
Purpose
The author takes a comprehensive look at the accessibility of e-resources for all people, including those with disabilities, in the context of collection development (CD).
Methodology/approach
Employing a combination of research methodologies
Findings
Several professional library organizations recommend accessibility-sensitive selection and procurement procedures. However, not all students enrolled in library school programs might learn about the issue. Few books on the subject cover the issue adequately. Nationwide, CD policies requiring conformance to accessibility standards are the exception; and when librarians meet to make decisions about the selection of specific e-resources, the needs of people with disabilities are rarely on their radar screens.
Research limitations/implications
Researchers conducting similar surveys in the future might want to not only select a statistically more representative sample of academic libraries but also widen their focus and include both accessibility and usability in their investigations.
Practical implications
Textbook authors and course instructors in the area of CD need to address accessibility and usability. Librarians need to raise the issue with database and e-book vendors during license negotiations.
Social implications
The acquisition of e-resources designed to be accessible and usable for all will enable people with disabilities to participate more fully in our information-driven society.
Originality/value
The data collected provide for a broad discussion of the extent to which the needs of people with disabilities are considered in connection with CD.
In revisiting the very first ethnographic research the author ever completed has ‘unearthed’ a significant project that speaks to policy makers, educators and teachers with a…
Abstract
In revisiting the very first ethnographic research the author ever completed has ‘unearthed’ a significant project that speaks to policy makers, educators and teachers with a greater impact than it did when written and shelved over a decade ago. This insider’s journey in reclaiming teaching, conducted within a public high school in Australia, captures the author’s experiences of daily events and is intertwined with the narratives of other teachers interviewed. This ethnography occurred during the implementation of a ‘School Development Plan’ that was sweeping swiftly though the institution. The execution of this plan was unreservedly implemented with little, if any, consultation, explanation or collaboration with the teachers on site. Even though it had been anticipated, and indeed encouraged to publish from this nascent thesis, it did not happen. In reaching for it once again off the shelf, dusty and neglected, was the discovery of a ‘lost thing’. This was a recommendation ‘found’ on the final pages of the thesis; that if one should choose to partake in a similar journey in reclaiming teaching, then they would be wise to garner the support of significant ‘others’. Throughout this chapter, the author finds her own silenced voice (no longer a nom de plume) and the voices of her neglected colleagues to ‘speak back’ to neoliberal policy practice with renewed confidence and clarity. It is the teachers’ voices within their collective ‘present’ that this ethnography unifies and provides transforming nexus points and dialogic spaces to discover, and also maintain hope, possibility, trust, respect and relationships in teaching.
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Jonathan E. Lee, Candice Correia, John Correia and Zhuoli Axelton
The cost of compliance is an essential variable to consider when administering a tax system. One recent study estimates that the yearly federal tax compliance burden in the US…
Abstract
The cost of compliance is an essential variable to consider when administering a tax system. One recent study estimates that the yearly federal tax compliance burden in the US exceeds $431 billion dollars, and this cost does not include the potential greatest cost of all – changes in taxpayer behavior that reduces economic efficiency (Laffer, Winegarden, & Childs, 2011). One example of such behavior is the renunciation of US citizenship due to the impact of the Foreign Account Tax Compliance Act (FATCA) reporting requirements. Using this context, our study examines how FATCA compliance costs can affect taxpayer behavior in a manner that reduces economic efficiency. We collected responses from 197 experienced US taxpayers living in the US. Our study finds that when tax compliance costs are high, taxpayers may be more likely to renounce their citizenship to avoid FATCA reporting requirements. We further learn that tax compliance costs may increase the likelihood of citizenship renunciation even in the presence of a minimal US tax burden. Supplemental mediation analysis demonstrates that one's perceived fairness of compliance does not mediate the effect of high compliance costs on a taxpayer's renunciation decision; however, one's perceived fairness of compliance and fear of sanctions, collectively, partially explain the effect of tax burden on the renunciation decision. In addition, we find that ethics, the perceived probability of detection, and average income level affect the decision to renounce citizenship. Our findings suggest broader impacts of tax policy and provide a foundation for future research to further explore domestic and foreign tax compliance behaviors.
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Davide Nicolini, Juliane Reinecke and Muhammad Aneeq Ismail
In this paper, the authors explore the specific nature of material-based legitimation and examine how it differs from other forms of legitimation. Prior studies of institutional…
Abstract
In this paper, the authors explore the specific nature of material-based legitimation and examine how it differs from other forms of legitimation. Prior studies of institutional legitimacy have predominantly focused on the discursive and iconic aspects of legitimation, with much less focus placed on the role of materiality. To advance our argument, the authors introduce the notion of enactive legitimation. The authors suggest that legitimation is derived from and supported by the ongoing engagement and interaction with materials and material-based practices. To elaborate our argument, the authors study a case of the use of material signification to legitimize a new financial product within Islamic banking. The authors show that the legitimacy of the product is grounded in materials and the materiality of a number of ritualized practices. Materials and practices, however, also impose their own specific constraints on the process, and do so in ways that are more evident than when legitimation is based on signs and symbols (both language and images). The paper contributes to practice-based institutionalism by leveraging one of the central tenets of practice theory to extend the understanding of legitimation. It also illustrates what practice-based sensitivity may look like in action.
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