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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.

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.

This article is concerned primarily with corrosion and associated subjects as encountered at the two plants of The Dow Chemical Co., Freeport, Texas. The firm has an investment in this area in excess of $200 million (£71 million) and produces a variety of organic products, plastics, magnesium, bromine, chlorine and caustic soda as well as many related items. The plants are located about six miles apart on the coastal plain of the Gulf of Mexico where climatic, physiographical and industrial conditions are such that corrosion control is imperative to successful operation. This is the first of two articles; the second part, pertaining to sea‐water corrosion, will appear in CORROSION TECHNOLOGY next month.

This research note discusses the difficulty which factory outlet operators are experiencing in finding suitable sites in the UK and, using the example of Freeport Leisure’s acquisition of United Norwest hypermarket in Stoke and other converted “failed” shopping formats, shows how redeveloped sites with low acquisition costs are a likely option for future factory outlet developers. The acquisition has been successful because of the selection of product type for sale (ceramics which lend themselves to discount prices) and location (at the heart of the Potteries).

This article will discuss corrosion and associated subjects as encountered at the two plants of The Dow Chemical Co., Freeport, Texas. This firm has an investment in this area in excess of $200 million (£71 million) and produces a variety of organic products, plastics, magnesium, bromine, chlorine and caustic soda as well as many related items. The plants are located about six miles apart on the coastal plain of the Gulf of Mexico where climatic, physiographical and industrial conditions are such that corrosion control is imperative to successful operation. This is the second of two articles; the first featured atmospheric corrosion and painting, and appeared in CORROSION TECHNOLOGY last month.

Magnesium anodes are useful under conditions where accessibility is difficult and electrical facilities unobtainable. At the Dow Chemical Co.'s Freeport, Texas, plant the principal use for magnesium anodes has been in structures handling large volumes of sea water and brine, both static and in motion. The following article, based on a paper presented at a meeting of the National Association of Corrosion Engineers, describes some of the cathodic protection studies made by Mr. Osborn, who has been responsible for an extensive programme developing the use of magnesium in cathodic protection.

Explores the potential impact of recent changes in planning policy on the growth of a new UK retail format ‐ factory outlet centres. Factory outlet centres are a new out‐of‐town shopping genre which has been imported from the USA. In 1993, there were two such centres in the UK; by 1994, there were proposals for 18. During the same time period, government policy towards out‐of‐town shopping developments changed, with successive guidance notes aimed at restraining out‐of‐town developments in a bid to enhance the vitality and viability of town centres. Examines the impact of changing policy on the development strategies of factory outlet centre developers and outlines the current and potential future shape of factory outlet centre retailing in the UK.