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Article
Publication date: 14 May 2018

Thomas Papadopoulos

This paper aims to analyse the legal framework of reincorporations and subsequent change of applicable law in Greece and Cyprus. A comparison between Greek Law and Cyprus Law is…

Abstract

Purpose

This paper aims to analyse the legal framework of reincorporations and subsequent change of applicable law in Greece and Cyprus. A comparison between Greek Law and Cyprus Law is drawn. This paper highlights possible required reforms. Cyprus has a quite detailed legal framework of voluntary inbound and outbound reincorporations. While Greece has certain provisions on outbound reincorporations, it does not have any provisions on inbound reincorporations. The compatibility of these national provisions with internal market rules, as interpreted by the case law of the Court of Justice of the EU (CJEU), is discussed.

Design/methodology/approach

This paper follows a comparative approach. After a careful analysis of each national legal framework, a comparison between Greek law and Cyprus law follows. This paper also follows an EU law approach.

Findings

These two jurisdictions present some differences. Cyprus adopting the incorporation theory has a detailed, sophisticated and flexible legal framework of reincorporations. Although Greece adopting the real seat theory has some special provisions for outbound reincorporations, there are no specific provisions for inbound reincorporations. Inbound reincorporations are possible under Greek law, but the absence of detailed provisions is against legal certainty. Cyprus law on reincorporations could be used as an example for Greek legislature. However, possible EU harmonisation of seat transfers is expected to have an immense impact on national provisions for reincorporations.

Practical implications

Reincorporations constitute a significant corporate restructuring technique with important practical implications on the economy. Apart from academics, this paper attracts the interest of lawyers, managers, accountants, officers of supervisory and regulatory bodies and policymakers engaged with reincorporations.

Originality/value

This is one of the few academic papers comparing Greek and Cyprus company law and private international law. It is the first paper that compares the Greek and Cyprus legal framework of reincorporations.

Details

International Journal of Law and Management, vol. 60 no. 3
Type: Research Article
ISSN: 1754-243X

Keywords

Book part
Publication date: 13 December 2021

Colleen Alena O'Brien

This study examines the cost-effectiveness of reintegrating ex-combatants from armed groups in Colombia. After an ethnographic exploration of the challenges of reintegration that…

Abstract

This study examines the cost-effectiveness of reintegrating ex-combatants from armed groups in Colombia. After an ethnographic exploration of the challenges of reintegration that ex-combatants face, I evaluate the cost-effectiveness of the reintegration program operated by the Agency for Reincorporation and Normalization (Agencia para la Reincorporación y la Normalización, ARN), the government agency that handles the reintegration of ex-combatants from all armed groups in Colombia. I analyze the agency's approaches (past, current, and proposed) toward reintegrating ex-combatants from various armed groups, comparing the financial costs against outcomes. The ARN has been successful at achieving two of its primary goals: minimizing recidivism and maximizing employment of ex-combatants. Only 10% of ARN program participants rejoin criminal groups and 93% find employment across both the formal and informal sectors (informal employment is widespread in Colombia and Latin America). The ARN has been unsuccessful at providing adequate security for ex-combatants. Approximately 6% of ex-combatants enrolled in the ARN program have been murdered since 2001: approximately 3,000 program participants have been assassinated. Next, I evaluate the cost-effectiveness of both the ARN's overall program and its outcome across different regions and demographics of the participant population. Finally, I suggest ways that other countries facing the challenge of reintegrating populations of ex-combatants can learn from the Colombian experience, as well as ways that Colombia can improve its own reintegration cost-effectiveness.

Details

Infrastructure, Morality, Food and Clothing, and New Developments in Latin America
Type: Book
ISBN: 978-1-80117-434-3

Keywords

Article
Publication date: 31 December 2003

Jackie Johnson and Mark Holub

Deals with the subject of US companies which relocate offshore to take advantage of the tax differentials between countries following globalisation. Focuses on Stanley Works, an…

Abstract

Deals with the subject of US companies which relocate offshore to take advantage of the tax differentials between countries following globalisation. Focuses on Stanley Works, an established Connecticut manufacturer which in February 2002 announced that it would relocate its legal domicile to Bermuda in order to increase cash flow and decrease tax payments. Describes the strong negative reactions in the USA to this intended reincorporation abroad ‐ from unions, shareholders, the press, the US Treasury, politicians and commentators. Relates this storm of protest to the atmosphere in the US after the financial scandals and terrorist attacks of the early 21st century; although other companies had reincorporated outside the USA before Stanley Works, which eventually withdrew its reincorporation plan, none has since.

Details

Journal of Financial Crime, vol. 11 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 April 1995

Anriette Esterhuysen

The thrust of the recent Internet ‘explosion’ in South Africa has mostly been about linking us to the global community. Perhaps the political reincorporation of South Africa into…

Abstract

The thrust of the recent Internet ‘explosion’ in South Africa has mostly been about linking us to the global community. Perhaps the political reincorporation of South Africa into the international community encouraged this tendency. However, this powerful tool has done little to link us to our nearest neighbours. This paper will look at current Internet connectivity in the Southern African region, assess the potential of such connectivity and make suggestions as to how regional connectivity, as well as use of the Internet, can be promoted. I will argue that electronic networking can play a critical role in facilitating closer cooperation in the region and outline how a broad and strategic vision of electronic networking in the region can help realise this role.

Details

The Electronic Library, vol. 13 no. 4
Type: Research Article
ISSN: 0264-0473

Article
Publication date: 11 July 2023

Margarita Canal A., Peter Kesting, David Aponte Castro and Remigiusz Smolinski

Extensive empirical evidence suggests that procedural justice (PJ) and distributive justice (DJ) are key success factors for achieving durable peace negotiations. This paper aims…

Abstract

Purpose

Extensive empirical evidence suggests that procedural justice (PJ) and distributive justice (DJ) are key success factors for achieving durable peace negotiations. This paper aims to investigate how complexity affects these factors and the outcomes in negotiations.

Design/methodology/approach

The qualitative study is based on an examination of the peace negotiations that led to the 2016 agreement between the Fuerzas Armadas Revolucionarias de Colombia – Ejército del Pueblo and the Colombian Government. Based on document analysis, the authors examined in detail how and where in the process the principles of PJ and DJ were applied. The authors then examined the implementation progress after 2016 and placed the peace process in the overall context of the Colombian conflict.

Findings

The authors found that the principles of PJ and DJ were present in both the negotiation process and the agreement. The negotiations were successful and satisfactory solutions could be found for all issues. The complexity of the conflict is reflected in the limited coverage of the peace negotiations. Not all groups, interests and subconflicts could be included in the negotiations. This limits their contribution to a durable peace in Colombia. Conflicts that remain unresolved also have a negative effect on the implementation of the agreement.

Practical implications

For conflict management, this implies that the negotiations should not be viewed as “one-and-done” but rather as a progressive, ongoing process. The agreement is only the nucleus for achieving total peace. It must be actively advanced and defended.

Originality/value

This study offers new qualitative insights into how PJ and DJ function in negotiations. It also establishes a systematic connection between PJ and DJ and complexity, introduces the notion of coverage and, thereby, opens a new perspective on the management of conflict complexity.

Details

International Journal of Conflict Management, vol. 35 no. 1
Type: Research Article
ISSN: 1044-4068

Keywords

Abstract

Details

International Perspectives on Democratization and Peace
Type: Book
ISBN: 978-1-80043-068-6

Book part
Publication date: 15 October 2013

Eduardo Silva

The resurgence of left governments in Latin America raised expectations for the reincorporation of popular sectors broadly writ into the political arena from which they largely…

Abstract

The resurgence of left governments in Latin America raised expectations for the reincorporation of popular sectors broadly writ into the political arena from which they largely had been excluded by governments committed to Washington Consensus policies. This was particularly true in cases where mobilization by broad-based, heterogeneous social movement coalitions set the stage for their election. In some cases highly contentious cycles of mass mobilization in the context of economic crisis and party system collapse opened opportunities for outsider left candidates and their new political movements and parties to sweep into office. This was the case of Venezuela, Ecuador, Bolivia, and, partially, Argentina. In other cases institutional continuity prevailed but mass discontent with low average growth, increasing poverty and inequality, and declining opportunities drove the electorate to vote for more established left parties. Brazil, Uruguay, and Chile are the emblematic cases. In all cases, to a greater or lesser degree, there was an assumption of a closer alignment between left governments and social movements than before. This chapter tests such assumption in the case of Bolivia because it exhibited exceptionally favorable conditions for a close alignment of social movements and the government of Evo Morales, the country’s first president of indigenous origin.

Details

Voices of Globalization
Type: Book
ISBN: 978-1-78190-546-3

Article
Publication date: 20 January 2012

Pamela A. Kennett‐Hensel, Julie Z. Sneath and Russell Lacey

This study seeks to examine how event‐induced outcomes impact consumption attitudes and buying behavior by surveying victims at distinct intervals following Hurricane Katrina, the…

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Abstract

Purpose

This study seeks to examine how event‐induced outcomes impact consumption attitudes and buying behavior by surveying victims at distinct intervals following Hurricane Katrina, the largest natural disaster in US history.

Design/methodology/approach

Using van Gennep's liminal transitions framework and Belk's conceptualization of possessions and sense of self, the authors present findings from three studies: depth interviews of 21 victims conducted eight weeks after the storm; an online study of 427 victims that was conducted eight months following the storm; and a follow‐up online study of 176 victims that took place three years after the first online survey.

Findings

The results suggest that when significant life transitions occur, consumption behavior helps to facilitate the process and serves as a marker for each stage.

Research limitations/implications

Because many of the US Gulf Coast region's residents still struggle to cope with the devastation wrought by the storm, the situation offers a unique opportunity to investigate short‐ and long‐term effects of a single catastrophic event on consumers' view of possessions and subsequent consumption behavior.

Practical implications

The studies conducted by the researchers provide insight about the impact of stress and loss on natural disaster victim's purchasing behavior, both in the weeks and months following the storm as well as more than three years later.

Originality/value

The study explores the role of consumption in coping and recovery after a natural catastrophic event. It uses a historic US natural disaster to examine how emotional distress and associated loss of possessions have impacted victims' lives, attitudes, and buying behaviors.

Details

Journal of Consumer Marketing, vol. 29 no. 1
Type: Research Article
ISSN: 0736-3761

Keywords

Book part
Publication date: 6 May 2004

Edward H Powley

This paper presents a framework to study organizational change using the metaphor of ritual. Concepts of myth and ritual facilitate understanding of change interventions. A…

Abstract

This paper presents a framework to study organizational change using the metaphor of ritual. Concepts of myth and ritual facilitate understanding of change interventions. A qualitative study of Appreciative Inquiry helped answer the question: what mechanisms or processes explain the effect of the Appreciative Inquiry Summit? Four mechanisms, based on qualitative interviews and anthropological and sociological theory, explain why the AI Summit produces organizational change: (1) internal dialogue: recognizing a positive dimension and new vocabulary at the individual, interpersonal, and organizational levels of analysis; (2) communitas: the mechanism whereby new relationships form due to relational anti-structure; (3) commitment: how organization members cognitively and cathectically commit to the organization; and (4) longitudinal repetition: how sustained and continuous change involves repetition of ritual practices and the recognition.

Details

Constructive Discourse and Human Organization
Type: Book
ISBN: 978-0-76230-892-7

Book part
Publication date: 11 August 2014

Jenna Drenten

This chapter explores the symbolic connections between coming of age liminality and identity-oriented consumption practices in postmodern American culture, specifically among…

Abstract

Purpose

This chapter explores the symbolic connections between coming of age liminality and identity-oriented consumption practices in postmodern American culture, specifically among adolescent girls.

Methodology/approach

Forty-two female participants (ages 20–23) participants were asked to answer the general question of “Who am I?” through creating identity collages and writing accompanying narrative summaries for each of three discrete life stages: early adolescence (past-self), late adolescence (present-self), and adulthood (future-self). Data were analyzed using a hermeneutical approach.

Findings

Coming of age in postmodern American consumer culture involves negotiating paradoxical identity tensions through consumption-oriented benchmarks, termed “market-mediated milestones.” Market-mediated milestones represent achievable criteria by which adolescents solidify their uncertain liminal self-concepts.

Research implications

In contrast to the traditional Van Gennepian conceptualization of rites of passage, market-mediated milestones do not necessarily mark a major transition from one social status to another, nor do they follow clearly defined stages. Market-mediated milestones help adolescents navigate liminality through an organic, nonlinear, and incremental coming of age process.

Practical implications

Rather than traditional cultural institutions (e.g., church, family), the marketplace is becoming the central cultural institution around which adolescent coming of age identity is constructed. As such, organizations have the power to create market-mediated milestones for young people. In doing so, organizations should be mindful of adolescent well-being.

Originality/value

This research marks a turning point in understanding traditional rites of passage in light of postmodern degradation of cultural institutions. The institutions upon which traditional rites of passage are based have changed; therefore, our conceptions of what rites of passage are today should change as well.

Details

Consumer Culture Theory
Type: Book
ISBN: 978-1-78190-811-2

Keywords

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