Search results

1 – 10 of 634
Article
Publication date: 20 May 2020

Cillian Doyle and Jim Stewart

Ireland has become one of the main sources of finance for Russian based firms. The purpose of this paper is to quantify and analyse these flows to examine governance and…

Abstract

Purpose

Ireland has become one of the main sources of finance for Russian based firms. The purpose of this paper is to quantify and analyse these flows to examine governance and regulatory issues, in particular the possible effect of sanctions.

Design/methodology/approach

The paper is based on detailed searches of publicly available filings in Company House, Ireland to identify Russian connected conduits. Data was extracted from available accounts and prospectuses for 106 conduits operating in Ireland for some or all of the period 2005-2017.

Findings

The paper shows gross flows from Irish based conduits to Russian firms amounted to €118bn for 2005-2017; flows may be partly explained by round tripping; sanctions have also affected flows; flows are facilitated by close linkages with professional networks both within Ireland, and other offshore financial centres, especially London; The conduits examined have no employees and are mostly owned by a charitable trust or trust. They have become a major part of a largely unregulated shadow banking system.

Originality/value

This paper used searches of publicly available company filings to create a unique database of individual firms. Data on the use of financial centres by individual firms is hard to obtain and the results of this study may be indicative of the use and nature of conduits in other financial centres which form part of the shadow banking sector.

Details

critical perspectives on international business, vol. 17 no. 4
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 8 June 2020

Loliya Agbani Akobo and Jim Stewart

The existing gender gap in the workplace, that affects job satisfaction and career advancement of women, creates a need to understand further the causes and effects of the…

Abstract

Purpose

The existing gender gap in the workplace, that affects job satisfaction and career advancement of women, creates a need to understand further the causes and effects of the gender gap phenomenon. Although, there are many challenges that affect women’s job satisfaction and advancement in the workplace, this paper aims to investigate work–life balance using multiple theoretical lenses.

Design/methodology/approach

In total, 15 semi-structured interviews were conducted with women from Nigeria and Ghana residing in the UK, they were selected using a purposive sampling method.

Findings

The findings show four main factors that explain the choices these women make in relation to work–family. These are cultural sensitivities, current phase in family and work–life, personality types and other influences such as policies and financial commitment. Results also show how these women make these work–family choices using networks and services.

Practical implications

The paper postulates the need for organisation’s to pay attention to the acculturation and enculturation of these women, which would indicate observing their cultural behaviour’s, values, knowledge and identities to understand how they integrate, assimilate and to also prevent separation and marginalisation. In addition, the use of (internal and external) networks as support systems for these women can create the opportunity for informal learning. Finally, organisation’s should create structure that support workplace learning and should include activities such as decision-making, communication, career advancement planning and flexible work patterns.

Originality/value

This study contributes to theory using multiple theories (work-family, gender inequality and Theories X and Y in explaining the work–family construct of women of African origin in the UK.

Details

Industrial and Commercial Training, vol. 52 no. 3
Type: Research Article
ISSN: 0019-7858

Keywords

Article
Publication date: 1 December 1998

Peter Franklin Myra Hodgkinson and Jim Stewart

The notion of “learning organisation” is, arguably, gaining credibility. This article takes this position as a starting point and, in the context of the authors’ own…

2053

Abstract

The notion of “learning organisation” is, arguably, gaining credibility. This article takes this position as a starting point and, in the context of the authors’ own declared assumptions and beliefs, explores the meaning and potential application of the concept. This is achieved through examination of the literature on “learning organisations”, especially as it connects with emerging thinking on strategy and strategic management, and postmodern analyses of organising. The examination is then used as a comparison with conventional practices in UK universities. The argument is advanced that universities, as providers of management education, have both privileged opportunities and critical responsibilities to seek to adopt the ideal and practices associated with the concept of “learning organisation”. Some initial suggestions are included on what this might mean, and “look like”, in practice if the attempt to move towards learning organisation status is taken seriously.

Details

The Learning Organization, vol. 5 no. 5
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 13 November 2017

Jim Stewart and Cillian Doyle

The purpose of this paper is to study financial vehicle corporations (FVCs) and other special purpose vehicles (SPVs) in Ireland.

Abstract

Purpose

The purpose of this paper is to study financial vehicle corporations (FVCs) and other special purpose vehicles (SPVs) in Ireland.

Design/methodology/approach

The paper is based on a database of FVCs that are a central part of the shadow banking sector in Ireland. The database is derived from a European Central Bank (ECB) list of securities and from filings in Company Registration Office, Dublin.

Findings

Tax concessions are very valuable and has resulted in zero or close-to-zero effective tax rates. Although described as “bankruptcy remote”, FVCs/ SPVs in Ireland are associated with several banks that failed. Central Bank data are inconsistent with revenue data and have resulted in regulatory gaps. The main economic benefit to Ireland consists of payments to certain service providers.

Research limitations/implications

A complete population of FVCs/SPVs has not been used. Ownership of FVCs/SPVs has not been identified with consequent implications for identifying risk to the sponsoring firm or guarantor.

Practical implications

The study indicates data deficiencies in Central Bank data, with consequent implications for regulation and measuring the size of the shadow banking sector, and failure of FVCs/SPVs described as bankruptcy remote.

Social implications

The shadow banking sector has been a key source of instability and risk transference in the recent past. Research and understanding is vital to prevent a future occurrence.

Originality/value

There are no publicly available databases of individual FVCs/SPVs in Ireland. Hence, research on granular data is limited. The study develops a database derived from lists of securities published by the ECB. The study also relies on a database derived from company house records.

Details

Journal of Financial Regulation and Compliance, vol. 25 no. 4
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 6 June 2008

Jim Stewart, Anne Keegan and Pam Stevens

This paper aims to explore how teaching and assessing reflective learning skills can support postgraduate practitioners studying organisational change and explores the…

2452

Abstract

Purpose

This paper aims to explore how teaching and assessing reflective learning skills can support postgraduate practitioners studying organisational change and explores the challenges for tutors in assessing these journals.

Design/methodology/approach

Assessment criteria were developed from the literature on reflective practice and organisational power and politics and mapped against the content of the journals to understand how and why students had benefited from keeping the journals. The extent to which they had engaged in “deep” learning was also assessed.

Findings

Tensions arose between giving students sufficient scope and designing appropriate assessment guidelines. Students submitted a wide variety and quality of journals; everything from a DVD, to a diary to a “standard” essay. Reflective journals were found to be an effective tool for students who are practitioners involved in organisational change through their capacity to promote deep rather than surface learning. An unintended outcome of the study was the recognition that reflective practice in postgraduate education supports the skills required to develop the “thinking performer”.

Research limitations/implications

The study was small scale, and not retested.

Practical implications

The study has reinforced the significance of the link between thinking (critical reflection) and performing (workplace application), within organisational change. It has also demonstrated that non‐traditional forms of assessment have greater capacity to promote deep learning than do conventional essays, especially where students are not HR specialists yet are tasked with leading complex organisational change projects. Therefore the use of reflective journals could be extended to other postgraduate programmes with skill requirements in organisational change and management.

Originality/value

While there is now a growing body of literature on reflective practice, few studies exist which examine how learning journals are assessed, particularly for line managers. The analysis has encouraged further research into the development of critical reflection, the use and benefits of learning journals and more specifically, how educators can develop sufficiently robust assessment criteria for such journals.

Details

Journal of European Industrial Training, vol. 32 no. 5
Type: Research Article
ISSN: 0309-0590

Keywords

Article
Publication date: 20 December 2017

Jim Stewart

A systematic assessment of multinational enterprise (MNE) tax minimisation strategies at the firm level is difficult. This paper aims to present systematic evidence for…

1490

Abstract

Purpose

A systematic assessment of multinational enterprise (MNE) tax minimisation strategies at the firm level is difficult. This paper aims to present systematic evidence for Ireland of tax minimisation strategies at both an aggregate and individual firm level. The paper uses Apple and Google as its case studies.

Design/methodology/approach

The paper is based on 31 US intellectual property (IP)-intensive MNEs with substantial operations in Ireland. Financial and other data including tax payments were extracted from Form 10K and filings in Companies Registration Office in Ireland.

Findings

The paper develops three different measures of effective tax rates and that tax strategies have resulted in effective tax rates lower than the nominal US tax rate and far lower than those published in company accounts. Although two-thirds of profits are earned outside the USA, around 70 per cent of corporate tax is paid in the USA.

Research limitations/implications

The paper relies on data from a subset of MNEs operating in Ireland. The paper also uses publicly available data which may not be available for all firms.

Practical implications

The findings have implications for European Union (EU) tax policy and tax revenues in countries where MNEs operate. The paper also has implications for industrial policy based on attracting Foreign Direct Investment (FDI).

Social implications

The study has implications not only for the equitable distribution of corporate tax payments and income distribution but also especially for a tax-based industrial policy.

Originality/value

MNE tax strategies, although of considerable public interest, are often obscure and poorly understood. The paper is original in providing a detailed examination of MNE tax strategies at the firm level and discussing some implications from a public policy perspective.

Details

critical perspectives on international business, vol. 14 no. 4
Type: Research Article
ISSN: 1742-2043

Keywords

Content available
Article
Publication date: 1 October 2004

Kiran Trehan, Clare Rigg and Jim Stewart

387

Abstract

Details

Journal of European Industrial Training, vol. 28 no. 8/9
Type: Research Article
ISSN: 0309-0590

Content available
Article
Publication date: 1 January 2005

Jim Stewart and Sue Shaw

266

Abstract

Details

Journal of European Industrial Training, vol. 29 no. 1
Type: Research Article
ISSN: 0309-0590

Content available
Article
Publication date: 5 April 2011

Jim Stewart and Jeff Gold

1278

Abstract

Details

Journal of European Industrial Training, vol. 35 no. 3
Type: Research Article
ISSN: 0309-0590

Article
Publication date: 1 February 1996

JIM STEWART

This paper examines current issues and recent changes in financial regulation in Ireland. One of the main changes relates to the regulation of Irish financial markets by…

Abstract

This paper examines current issues and recent changes in financial regulation in Ireland. One of the main changes relates to the regulation of Irish financial markets by the central bank. Other bodies will also be, involved in different aspects of regulation. One of the main issues confronting the regulation of markets and financial institutions is cooperation from other jurisdictions. This issue has not been addressed to date. A second issue arises from the fragmentary nature of proposed regulation, with an overreliance on reporting of breaches of rules rather than active investigation.

Details

Journal of Financial Regulation and Compliance, vol. 4 no. 2
Type: Research Article
ISSN: 1358-1988

1 – 10 of 634