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Article
Publication date: 1 February 1988

Seventeen Linde H25 fork lift trucks, specially painted with the ICI corporate roundel and the famous Dulux old English sheep‐dog design were recently delivered by Linde…

Abstract

Seventeen Linde H25 fork lift trucks, specially painted with the ICI corporate roundel and the famous Dulux old English sheep‐dog design were recently delivered by Linde distributors to ICI Paints Division. A further 5 H25 trucks will be delivered shortly to the long established Birmingham company, Arthur Holden Ltd., a subsidiary of ICI.

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Pigment & Resin Technology, vol. 17 no. 2
Type: Research Article
ISSN: 0369-9420

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Book part
Publication date: 6 September 2000

Adam Karp

Discrimination law has evolved from litigating or prosecuting overt, individual cases of egregious behavior solely by means of anecdotal evidence and eyewitness testimony…

Abstract

Discrimination law has evolved from litigating or prosecuting overt, individual cases of egregious behavior solely by means of anecdotal evidence and eyewitness testimony. Statistical evidence came to bear the imprimatur of the United States Supreme Court in the Seventies as a probative means of discerning guilt or liability, and has been used to shore up patterns of prejudice at a systemic level since. Courtrooms of the Twenty-First Century have struggled to define discrimination through a quantitative lens, nonetheless relying on qualitative evidence to assist the factfinder in rendering a verdict. Some definitions carry more precision and accuracy than others. Consider the inflammatory National Law Journal's indictment of the United States Environmental Protection Agency (‘EPA’) as an example of the latter. In 1992, the National Law Journal ran a Special Investigation of the EPA, claiming that the federal government had fostered a racist imbalance in hazardous site cleanup and its pursuit of polluters. Kudos to the columnists for bringing environmental equity into the spotlight of public debate and for forewarning and encouraging the EPA to conduct its enforcements reflectively, in order to avoid being on the receiving end of a Title VI lawsuit. Nonetheless, the methodology used by the National Law Journal belies a total understanding of the bureaucratic structure that pursued these actions and of the notion of statistical significance. This Article confines itself to Region X's actions between 1995 and 1999, applying linear regression and other statistical tests to determine whether biases, found using the National Law Journal's naive methodology, stand after due consideration of chance. The NLJ approach finds evidence of bias, but the author also conducts more complicated and appropriate analyses, such as those contemplated by the National Guidance. After issuing some provisos, the author dismisses charges of racism or classism. While the National Guidance represents a positive first step in identifying environmental justice communities, those with an above-average proportion of lower-class or non-Caucasian inhabitants, it lacks statistical sophistication and econometric depth. This Article concludes by recommending the use of normalized racial distributions, Gini coefficients, and Social Welfare Functions to the EPA and to other organizations conducting environmental justice analysis.

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Research in Law and Economics
Type: Book
ISBN: 978-1-84950-022-7

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Article
Publication date: 1 February 1987

D.A. BELL and H. JENKINS

Recent methods of data organisation have sought to preserve the original sequence of keys in the address space yet this often also results in the wastage of valuable…

Abstract

Recent methods of data organisation have sought to preserve the original sequence of keys in the address space yet this often also results in the wastage of valuable storage space as a consequence of the simultaneous preservation of gaps in the sequence. The method of key space compression using forbidden zones seeks to minimize such wastage by removing those gaps in the sequence corresponding with keys which the designer knows beforehand cannot occur.

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Kybernetes, vol. 16 no. 2
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 1 September 2004

Christopher Selvarajah

In 1996, there were about six hundred and fifty overseas‐trained medical doctors who had immigrated to New Zealand but were unable to practice their profession even though…

Abstract

In 1996, there were about six hundred and fifty overseas‐trained medical doctors who had immigrated to New Zealand but were unable to practice their profession even though the New Zealand Qualifications Authority (NZQA) had assessed their medical qualifications as equivalent to similar qualifications in New Zea land. These immigrants were subjected to structural discriminator practices of the medical Council of New Zealand (MCNZ) by which qualified medical doctors from non BASIC (Britain, Australia, South Africa, Ireland and Canada) countries were not allowed to register as medical practitioners in New Zealand. The privilege conferred on the MCNZ by the 1968 Medical Practitioners Act allows it to be selective in re cognising medical qualifications. As a consequence of this discriminatory practice many of the foreign trained doctors were unemployed while others worked as process workers, taxi drivers, petrol pump dispensers and pizza deliverymen in the period covered in this article (Selvarajah, 1997). This article provides a case history between 1995 and 2000 on the concerns and conditions of a group of foreign‐trained medical professionals (doctors and specialists) whose application to settle in New Zealand was processed by the New Zealand government prior to June 1995.

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Equal Opportunities International, vol. 23 no. 6
Type: Research Article
ISSN: 0261-0159

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Article
Publication date: 3 June 2021

Liping Ding, Jiangshan Li, Yuqing Wang, Jing Shuai and Xinxin Xu

Under the pressure of environment degradation and energy consumption rises, solar photovoltaic power generation (SPPG) has been seen as a strategic emerging industry in…

Abstract

Purpose

Under the pressure of environment degradation and energy consumption rises, solar photovoltaic power generation (SPPG) has been seen as a strategic emerging industry in China. However, the SPPG projects have many uncertain factors in the process of the life cycle. The purpose of this paper is to evaluate the investment risk comprehensively.

Design/methodology/approach

Specifically, this paper firstly identified the risk factors and consequences of SPPG project investment and constructed the investment risk factor evaluation index system. Secondly, the factor analysis method was used to reveal the key investment risk factors and risk consequences. Then, the research hypotheses and conceptual model were proposed, and the empirical analysis was conducted based on the structural equation model (SEM).

Findings

The results showed that the six key risk factors (political, economic, technological, management, market and natural) have a significant impact on the risks during the whole period. The influence degree of risk factors in the operational period is such that market factor > political factor > economic factor > management factor > natural factor > technical factor. In addition, the risk of constructional period has a significant impact during the risk of operational period. Except for natural factors, all risk factors are correlated among the mutual influence relationship of risk factors. Finally, this paper puts forward management implications based on the above conclusions: effectively identify investment risk factors and comprehensively improve risk management ability; (refine the risk factors of SPPG project investment and develop targeted risk prevention and control strategies; define risk management objectives and make relevant strategic plans.

Research limitations/implications

Because of the chosen research approach, the research results may lack generalisability. Therefore, researchers are encouraged to test the proposed propositions further.

Practical implications

It can also help stakeholders propose risk prevention strategies throughout the entire process, to promote the sustainable development of SPPG projects.

Originality/value

This study focuses on the investment risk of SPPG projects, by building an evaluation index system to identify key risk factors, and then establishes a SEM covering constructional period risks and operational period risks to better explore SPPG project risks, in an effort to reveal the mutual influence relationship and influence path of investment risk factors of the projects.

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International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 1 April 2021

Selim Aren, Hatice Nayman Hamamci and Safvan Özcan

The aim of this study, the moderating effect of pleasure-seeking and loss aversion, was investigated in relation to the big five personality traits with regard to risky…

Abstract

Purpose

The aim of this study, the moderating effect of pleasure-seeking and loss aversion, was investigated in relation to the big five personality traits with regard to risky investment intentions.

Design/methodology/approach

In the study, the data was obtained between January and November 2019 via an online survey with convenience sampling. The total number of subjects is 886. The authors used IBM SPSS Statistics for analysis. Exploratory factor analysis, correlation analysis, regression analysis and discriminant analysis were performed.

Findings

Significant relationships were found between five personality traits and risky investment intentions. In these relationships, the moderator effect of pleasure-seeking for extraversion, conscientiousness and neuroticism personality traits was also determined. Besides, investment preferences for choosing “unknown and new investment” against “known and experienced investment”, which is a typical feature of the balloon periods, were modeled with big five personality traits and motivation variables (pleasure-seeking and loss aversion) and the equation was formed. As a result, high accuracy classification success was obtained.

Originality/value

The study is unique owing to its findings. In addition, general risk aversion and risky investment intention were investigated simultaneously to explain the different findings in the literature regarding the attitude of big five personality traits to risk and personality traits that show consistent approach were identified.

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Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 9 March 2021

Aras Zirgulis, Maik Huettinger and Dalius Misiunas

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Abstract

Purpose

The purpose of this paper is to investigate whether switching to a CEO of the opposite sex affects the tax aggressiveness of firms.

Design/methodology/approach

Regression analysis using a difference in difference approach and propensity score matching on a dataset of 8,798 firms from 2007 to 2017.

Findings

The authors find evidence that switching to a female CEO reduces the effective tax rate paid, implying a higher level of tax aggressiveness.

Social implications

The findings contradict the narrative that female CEOs are less tax aggressive.

Originality/value

The authors are the first (to the best of the authors' knowledge) to specifically investigate if changing the CEO gender has an impact on the effective tax rate paid by the firm.

Details

Review of Behavioral Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1940-5979

Keywords

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Book part
Publication date: 10 October 2014

Shinichi Ishizuka

The number of reported cases for Japanese Penal Code offenses amounted to 2.5 million in 1997 and increased every year, reaching 3.6 million in 2002 and 2003. However, the…

Abstract

Purpose

The number of reported cases for Japanese Penal Code offenses amounted to 2.5 million in 1997 and increased every year, reaching 3.6 million in 2002 and 2003. However, the number decreased from 2004 to 2008 to 2.5 million. Almost throughout the same period, the number of cases and persons cleared remained comparatively steady between 1.3 and 1.5 million and 1 and 1.2 million respectively, but the latter finally fell below one million in 2011. In this chapter I describe such a rise and fall as a “Mt. Fuji-line” that appears as a mountain-shaped curve on a graph.

Design/methodology/approach

The Japanese government reacted to the increase of crimes, which was seen as a reflection of a weakened or broken security and safety. The most effective policy, it was thought therefore, was to increase the number of policemen. This policy followed the strategy of New York City, made famous by its then Mayor Giuliani, who declared “A War on Crimes” and increased the number of police officers by ten thousand to revive New York from “A Crime City.” As criminologists have experienced so-called “labeling shocks” and learned from the approach of symbolic interactionism, criminologists can no longer simply accept that statistical data reflect weakened or broken security issues. Agencies of criminal justice, especially police officers, use such data as statistical evidence to show that the crime situation got worse.

Findings

I argue that the rise and fall of crimes, especially the increasing and decreasing number of reported cases, reflects changes of crime control policies. I analyze the Mt. Fuji-line from 1998 to 2011. The increase of crimes as well as the weakened or broken security and safety functioned as evidence that justified the reinforcement of police power and a new criminal justice shift for a lay judge system in the rising phase (1998–2003). Since the concept of a bigger justice system needs, however, lots of personnel and material sources, the Japanese government eventually gave up sustaining it. Agencies used their discretion to skip petty crimes and divert suspects because of a reduction of excessive burdens and inappropriate prison population, but they stepped into a new stage to adjust their burdens, keeping their own empowered framework of criminal justice system. These changing policies resulted in the reduction of crime in a falling phase (2004–2011).

Originality/value

These phenomena are explained from the viewpoint of Jürgen Habermas’ crisis theory. I conclude that the framework and capacity of the Japanese criminal justice system grew far bigger and that original functions of crime control through criminal procedure became weaker by being outsourced to other peripheral social systems and agencies. Thus the crime control system has been successful in bringing about a net-widening effect.

Details

Punishment and Incarceration: A Global Perspective
Type: Book
ISBN: 978-1-78350-907-2

Keywords

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Article
Publication date: 10 February 2021

Rajat Deb

This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.

Abstract

Purpose

This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.

Design/methodology/approach

The study gas adopted descriptive viewpoints supported by empirical evidence.

Findings

Pursuant to the recent amendments in the Act, a good number of Sections such as 132(1), 132(1 A) and 153 A have empowered the tax officials to conduct raids without explaining the reasons, call for papers for reopening assessments of cases of a decade old and has increased the quantum of penalty for the default period substantially.

Originality/value

The paper is an original one and free from plagiarism.

Details

Vilakshan - XIMB Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0973-1954

Keywords

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Book part
Publication date: 18 December 2016

Yaron Lahav and Galla Salganik-Shoshan

Our study concentrates exclusively on the domestic effective tax rate (ETR), with the purpose of finding and characterizing their financial determinants. Using data on…

Abstract

Our study concentrates exclusively on the domestic effective tax rate (ETR), with the purpose of finding and characterizing their financial determinants. Using data on almost 5,000 US companies between fiscal years 2003 and 2010, we use regression analysis to find that the domestic ETR is affected by company size (as measured by sales), the extent to which the company is leveraged, level of fixed assets intensity, and the state of the economy. In addition, we find that domestic ETRs are also affected by the company’s level of internationality, which counterintuitively implies that the greater the company’s international activity, the less domestic taxes it pays for every dollar of US income. Both financial managers and policy makers can use our findings to reduce tax liabilities domestically, and to improve corporate tax regulations. While several attempts are made in the literature to compare ETRs of corporations that reside in different geographic locations, this is the first to characterize ETR determinants.

Details

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

Keywords

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