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This study aims to provide a critical overview of freeports’ trading operations and consider to what extent they may present a money-laundering and tax-evasion risk.

This study reviews the literature surrounding freeports and offers an up-to-date narrative of their potential money-laundering and tax-evasion activities. The paper relies on secondary data from published sources referencing peer-reviewed papers and “grey-literature” material relating to freeports, offshore finance and anti-money laundering control.

This study demonstrates the attractive trading advantages offered by freeports to enable enterprise and innovation. However, the study reveals that the secretive offshore space in which freeports operate also helps to obscure beneficial ownership and illicit trade-based practices that frustrate authorities’ efforts to trace laundered monies and recover government taxes. Despite freeports’ trade offerings, stronger regulation is needed to prevent them from being abused for money-laundering and tax-evasion purposes.

This study provides an important insight into the money-laundering and tax-evasion risks presented by freeports and, in doing so, advances the contemporary debate on illicit activities occurring through offshore jurisdictions.

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

This study employs data from 608 news articles from 5 national media. This study uses Gramsci's concept of hegemony and Laclau and Mouffe's hegemonic discourse to explore the ideological role of accounting in the formation of historical blocs and investigate the contestants' discursive strategies through the chains of equivalence and difference.

The incumbent presidential candidate, by involving political and intellectual actors, has succeeded in taking over and shifting PT Freeport Indonesia's hegemony to maintain its power, through the ideology of divestment and accounting. The media played a role in the victory of the pro-divestment bloc in the hegemonic divestment discourse contest. The pro-divestment bloc's discursive strategy uses more formal and technical language styles than the anti-divestment bloc, which uses informal language styles. The pro-divestment bloc uses the key signifiers of low price, improved financial performance, nationalization and welfare, as opposed to the anti-divestment bloc, with the key signifiers of high price, declining financial performance and neoliberalist colonization.

The implications of this research may encourage accounting academics to contribute to emancipatory social movements in the struggle for hegemony. The implication for policy makers is the importance of involving the public, intellectual actors, political actors and the media in supporting diverse state strategic policies in the national interest.

This paper contributes to Gramsci's theory of hegemony and Laclau and Mouffe's hegemonic discourse to understand the role of accounting and media in a nationalization project as an emancipatory social movement, as well as a hegemonic shifting political movement.

The purpose of this paper is to increase knowledge about community relations and development (CRD) activities done in conjunction with mining activities of multinational companies affecting indigenous peoples and thus help improve relationships between them, despite continuing bad consequences the people continue to endure. It is through such better relationships that these consequences may be redressed and mitigated, and greater sharing of benefits of mining may occur, bearing in mind what constitutes benefits may differ from the perspectives of the indigenous peoples and the miners.

A qualitative approach is taken, including interviews with company officials responsible for CRD activities, elaborated with observations, company and public documents and previous literature about these mining operations and the peoples.

The CRD activities have gradually increased compared with their absence previously. They are officially labelled social investment in community development programmes, and are funded from profits and couched in terms of human development, human rights, preservation of culture and physical development of infrastructure. Dissatisfied with programme quality and relevance, company officials now relate with indigenous people, their leaders and representatives in ways called engagement and partnerships.

The findings can inform policies and practices of the parties to CRD, which in this West Papua case would be the miners and their company, CRD practitioners, the indigenous peoples and the civil authorities at the local and national level and aid industry participants.

The study acknowledges and addresses social initiatives to develop the indigenous peoples affected by mining.

The study extends older studies in the same territory before CRD had matured, and corroborates and elaborates other studies of CRD in different territories.

Freeport-McMoRan's acquisition of Phelps Dodge created the world's largest publicly traded copper company. JPMorgan and Merrill Lynch advised the acquirer and arranged $17.5 billion in debt financing and $1.5 billion in credit facilities. In addition, these two firms underwrote $5 billion in equity capital through simultaneous offerings of Freeport-McMoRan common shares and mandatory convertible preferred shares. These financings created an optimal capital structure for the company that resulted in stronger credit ratings. The activities of the equity capital markets and sales groups at the underwriting firms are explored and the structure and benefits of mandatory convertible preferred shares is explained.

To understand the role of investment banks in advising a large corporation regarding an acquisition and related financings in the capital markets. As part of this, the activities of an investment banking firm's equity capital markets group and their underwriting risks are analyzed. Finally, the structure of a mandatory convertible security is reviewed in terms of benefits to both issuers and investors.

Revisits a retail development near Stoke on Trent, UK, first reported on in 1998. It draws on recent work by Arnold and Luthra which has called for attention to be paid to the effects of large format (big box) retailing. To do so it draws on the opinions of members of the public who live within view of the Stoke on Trent development. It utilises before and after surveying, supplemented by interviews with a community leader, to show how redevelopment is viewed by those it most affects. Findings suggest that even the redevelopment of an existing site can generate protest. However, post‐opening, the concerns are more muted. The research process also reveals that the case study is one with implications for current concerns regarding future use of sites with A1 or open consent as defined under locally‐applicable land‐use planning regulations.