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Article
Publication date: 9 August 2018

Patrick Collins, Emer Mulligan and Mary Cawley

This paper sets out to contribute to the growing literature analysing the broader impacts of event hosting. The purpose of this paper is twofold: the first is to add to the…

Abstract

Purpose

This paper sets out to contribute to the growing literature analysing the broader impacts of event hosting. The purpose of this paper is twofold: the first is to add to the growing literature concerned with the spatial impact of immediate (economic) impacts on host locations; the second, in line with the dynamic element introduced by Chalip (2004), is to identify the implications for business leveraging of mega events in the more medium term.

Design/methodology/approach

The methodological approach involved analysis of documentary evidence and observational analysis on site before and during the event. The findings are primarily derived from a survey of 150 businesses located across Galway city and its suburbs alongside a thematic analysis of six interviews with the organisers of the event and survey responses.

Findings

The authors find that the aspirations to spread the benefits of hosting ultimately proved unsuccessful. Key to this is the power held by global event organisers relative to local organisers. The authors also identify a degree of mismanagement and a lack of adequate support for the organisation of leveraging activities. The authors note a unique geography of impact that does not follow a linear path of decrease from the event site.

Originality/value

The work highlights the tensions that can exist between the aspirations of hosting cities and their local organisers against those of international brands responsible for the organisation of global events. The results on the geography of impact also highlight a unique spatial trend, one that sees economic impact increase on the outer limits of the city.

Details

International Journal of Event and Festival Management, vol. 9 no. 3
Type: Research Article
ISSN: 1758-2954

Keywords

Book part
Publication date: 18 December 2016

Emer Mulligan and Lynne Oats

Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper…

Abstract

Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth semi-structured interviews conducted in 2006 with 26 senior tax executives from 15 Silicon Valley-based companies. We also draw on documentary evidence including the relevant 10K reports and take an interpretive approach to the analysis. Many of the performance measures referred to in prior literature were employed in the companies. There was no evidence to suggest the profit centre performance measurement model is being adopted by MNEs for their tax departments. Two distinct aspects particularly exercised the interviewees, that is, the effective tax rate (ETR) and post-tax versus pre-tax performance measurement. Many interviewees did not perceive the ETR as being an appropriate measure of performance, yet they recognised its importance internally and externally. Many companies worked on the basis that there is an ‘acceptable range’ of ETRs which won’t give rise to any unwanted questions. Most interviewees shared the view that a post-tax basis of measuring performance of business units might only serve to increase tax risks, preferring instead for the in-house tax executives to remain the exclusive tax knowledge experts. This study contributes to the diversification of tax research within accounting by demonstrating how qualitative work can provide unique insights. It enhances our understanding of how performance measurement of tax might influence the tax-planning behaviour of in-house tax executives and cautions against exclusive reliance on the ETR as a measure of the effect of tax planning.

Content available
Book part
Publication date: 18 December 2016

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78635-001-5

Book part
Publication date: 7 October 2019

Kim Key and Emer Mulligan

This chapter explains a group assignment implemented for the United States and Irish students where the goal was to reflect real-world teams and communication addressing a global…

Abstract

This chapter explains a group assignment implemented for the United States and Irish students where the goal was to reflect real-world teams and communication addressing a global tax ethics issue. Students first completed a case on a corporation’s tax avoidance strategy and submitted individual write-ups. Then they were assigned to groups with the United States and Irish members and exchanged write-ups, planned and executed an international meeting using technology, and submitted a group written assignment about the case and their experience. Post-assignment survey data show that several learning objectives were met. The authors encourage faculty to carry out similar assignments, and the chapter includes recommendations for doing so. This chapter highlights the group work, cooperative learning, and ethics underpinnings of this initial project. The conclusion explains future plans for theoretically grounded research to investigate the team process and what members can learn from team experiences.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

Keywords

Content available
Book part
Publication date: 7 October 2019

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78973-394-5

Content available
Book part
Publication date: 20 October 2015

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78560-277-1

Content available
Book part
Publication date: 22 October 2019

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78973-293-1

Content available
Book part
Publication date: 16 June 2023

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-83753-361-9

Content available
Book part
Publication date: 19 October 2020

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-83909-185-8

Content available
Book part
Publication date: 18 September 2017

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

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