Search results

It is widely recognized by scholars that superhero stories tend to glorify vigilante justice; after all, these stories often maintain that extralegal acts of violence are necessary for combatting existential threats to personal and public safety. This scholarly common sense fosters a widespread dismissal of superhero stories as uncomplicated apologia for an authoritarian politics of law and order that is animated by hatred of unpopular people and ideas. However, some prominent contemporary Batman stories, including those told in the graphic novels of Grant Morrison and in the blockbuster movies of Christopher Nolan, are ambivalent: in their portraits of Batman and Joker as dark twins and secret colleagues, these stories both legitimize and challenge the countersubversive politics of American law and order.

When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims to discuss these issues.

In this initial attempt to test the political claims regarding the importance of depreciation rules, the paper uses a 12-year panel of tax returns for Schedule C sole proprietors to empirically examine whether more generous depreciation policies influence small business activity at the extensive margin. Specifically, the paper estimates a series of multivariate models to explain sole proprietors’ decisions to remain in business as functions of their financial, demographic, and tax situations, including measures of the present discounted value (PDV) of a stream of tax deductions for depreciated capital under various rule structures.

Throughout the analysis, the authors are unable to find evidence that favorable depreciation rules lead to greater rates of entrepreneurial longevity among Schedule C sole proprietors.

Discrete choice results suggest that increases in the PDV of tax reductions from depreciation (e.g. depreciating the value earlier in the recovery period) might actually lead to higher probabilities of small business exit, while survival analysis finds no clear influence of depreciation on spells of small business activity.

Small businesses play a vital role in job creation and economic growth, and previous studies have noted that higher state tax rates may reduce entrepreneurial activity, growth, and hiring. The paper aims to discuss this issue.

In this paper, the authors use a 1989-2005 panel of state-level data to explore the effects of state income tax reciprocity agreements on several measures of small business activity. Since a reciprocity agreement exempts non-resident income from a state's personal income tax base, it has the potential to reduce barriers to entrepreneurial activity and lower tax compliance costs.

The results indicate that reciprocity agreements appear to have reduced the tax-rate sensitivity of entrepreneurial activity, which may lead to more small business and entrepreneurial activity in states with more active agreements, other factors constant. This suggests that personal income tax reciprocity agreements may be a credible policy tool to expand small business activity.

In this study, the paper sets out to determine if small business and entrepreneurial activity is greater in states that have reciprocity agreements and if such activity is dependent on the number of active agreements in place. Given recent nationwide efforts to ease compliance costs for business through other initiatives such as the Telecommuter Tax Fairness Act and the Streamlined Sales Tax Agreement, this study is the first to quantify how decreasing tax compliance and eliminating barriers to labor mobility affects small business activity. The results therefore have the potential to help shape debates in many states today.

The chapter details the development of one of the most lucrative professional sports for women in the world, while drawing attention to institutionalised issues of racism and sexism in the sport. We discuss the history of women in professional golf, from the roots of the Ladies Professional Golf Association (LPGA), through the modern-day game where women now play for large sums of money each week. We then shed light on the development of a global tour which started with the likes of Annika Sorenstam, Lorena Ochoa, and Se Ri Pak dominating a once Americentric tour, and how the LPGA struggled to embrace this cultural shift via the Five Points of Celebrity marketing plan and the contentious English-speaking rule. The discussion then moves to focal point of the chapter: the US media's reaction to long-time American professional golf coach and former radio broadcaster Hank Haney's disparaging comments before and at the conclusion of the 2019 Women's US Open. Twenty-five articles were collected from US golf and sport media outlets and coded resulting in four themes: (1) a downplaying of the remarks, (2) ambivalence to the women's game, (3) a privileging of men, and (4) a global tour. The chapter concludes with remarks that highlight the media's struggle to find the appropriate framing and language to cover the incident and how an intersectional approach reveals that oppression of women on the LPGA Tour exists beyond gender.

The purpose of this paper is to explore the extent of tall buildings development in Kuwait and to look at the issue of how sustainable and green design principles and strategies are disseminating in the society of tall buildings designers. Specifically the paper investigates how those designers are looking at this issue and what is the drive or incentive behind adopting some of the green design technologies and strategies in their projects. It also looks at the process of designing tall buildings and the obstacles and potential opportunities for making this process green and sustainable. The paper sets forth a hypothesis that green design parameters, such as LEED, may not be directly applicable to the Kuwaiti context. The assumption is a more appropriate system of LEED must be devised for Kuwait, similar to the UAE Green Building Council, for example. While this appropriate system is based on universal rules and guidelines for green design, it must take into consideration, and respect, local systems and conditions. These could be human, cultural, economical and technical. In this paper, the focus is on the designers of tall buildings, since they represent the experts on the matter. The paper uses both quantitative and qualitative data to prove or disprove this hypothesis. The data collection tool used is interview survey with a representative sample of tall buildings designers in Kuwait.

Personal projects are any kind of projects whose management is left to an individual untrained in project management and is greatly influenced by this individual’s personal touch. This includes the majority of knowledge workers who daily manage information relating to several personal projects. The authors have conducted an in-depth qualitative investigation on information management of such projects and the tacit knowledge behind its processes that cannot be found in the organisational structures of current personal information management (PIM) tools (file managers, e-mail clients, web browsers). The purpose of this paper is to reveal and understand project information management practices in details and provide guidelines for personal project management tools.

Semi-structured interviews similar to that in several other PIM exploratory studies were carried out focusing on project fragmentation, information overlap and project context recreation. In addition, the authors enhanced interviews with sketching approach not yet used to study PIM. Sketches were used for articulating things that were not easily expressed through words, they represented a time stamp of a project context in the projects’ lifetime, uncovered additional tacit knowledge behind project information management not mentioned during the interviews, and were also used to find what they have in common which might be used in prototype designing.

The paper presents first personal project definition based on the conceptualisations derived from the study. The study revealed that the extensive information fragmentation in the file hierarchy (due to different organisational needs and ease of information access) poses a significant challenge to context recreation besides cross-tool fragmentation so far described in the literature. The study also reveals the division of project information into core and support and emphasises the importance of support information in relation to project goals. Other findings uncover the division of input/output information, project overlaps through information reuse, storytelling and visualising information relations, which could help with user modelling and enhancing project context recreation.

On of the limitations is the group of participants that cannot represent the ideally generalised knowledge worker as there are many different kinds of knowledge workers and they all have different information needs besides different management practices. However, participants of variety of different backgrounds were observed and the authors converged observations into points of project information management similarities across the spectrum of different professions. Nevertheless, its observations and conceptualisations should be repeatable. For one, some of the issues that emerged during this work have been to different extents discussed in other studies.

The empirical findings are used to create guidelines for designing personal project information management tools: support the selective focus on information with the division into core and supportive information; visualise changes in project information space to support narratives for context recreation; overcome fragmentation in the file system with selective unification; visualising project’s information relationship to better understand the complexity of project information space; and support navigating in project information space on two axes: time and between projects (overlaps through information).

The study presents a longitudinal insight into personal project information management. As such it provides a first formal definition of personal project from the information point of view. The method used in the study presented uses a new approach – sketching in which participants externalised and visualised personal information and projects they discussed. The insights derived from the study form design implications for personal project management tools for knowledge workers.

The purpose of this paper is to investigate and model the process of organizing personal information in digital form in the context of everyday life.

A background survey, a diary study and two interviews were conducted with each of the 18 participants, who are information users in social science academic environments. In particular, the personal information organization process (PIOP) model was developed by tracking and analyzing 143 organization events.

The PIOP model consists of six stages: initiation, identification, temporary categorization, examination/comparison, selection/modification/creation and categorization. This model also shows actions, thoughts and decisions involved in the organization process, and 19 factors that impact the process.

This study introduces a new model that specifically shows the process of organizing personal information. This study advances our understanding of the process and informs the design and development of systems and applications that support personal information management.

The purpose of the paper is to design a model and tools that are capable of representing and handling personal knowledge in different degrees of structuredness and formalisation, and usable and extensible by end‐users.

This paper presents the results of analysing literature and various data models and formalisms used to structure information on the desktop.

The unified data model (CDS) is capable of representing structures from various information tools, including documents, file systems, hypertext, tagging and mind maps. The five knowledge axes of CDS are identity, order, hierarchy, annotation and linking.

The CDS model is based on text. Extensions for multimedia annotations have not been investigated.

Future personal knowledge management (PKM) tools should take the mentioned shortcoming of existing PKM tools into account. Implementing the CDS model can be a way to make PKM tools interoperable.

This paper presents research combining cognitive psychology, personal knowledge management and semantic web technologies. The CDS model provides a way to let end‐users work on different levels of granularity and different levels of formality in one environment.