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This chapter examines the ethics and business diplomacy of legal tax avoidance by multinational enterprises (MNEs).

The methodology assembles the relevant literature and examines alternative interpretations of corporate tax strategy. Key topics include business ethics and responsibility, business sustainability, economic patriotism and corporate inversions, tax havens, and possible solutions.

The debate concerns whether legal tax avoidance is unethical and/or poor business diplomacy. There are three possible strategies for MNEs. One strategy is intentional tax avoidance. Another strategy is business–government negotiation concerning tax liability. Another strategy is business diplomacy aimed at maximizing the social legitimacy of the firm across multiple national tax jurisdictions.

The chapter assesses four possible solutions for corporate tax avoidance. One solution is voluntary tax payments beyond legal obligations whether out of a sense of ethics or a strategy of business diplomacy. A second solution is international tax cooperation and tax harmonization in ways that minimize opportunities for tax avoidance. A third solution is increased stakeholder pressure emphasizing business diplomacy and tax cooperation and harmonization. The fourth solution is negotiated tax liabilities between each business and each jurisdiction.

The chapter provides an original systematic survey of the key aspects of corporate international tax avoidance in an approach in which business ethics and business diplomacy are better integrated. The value of the chapter is that it provides information and assembles relevant literature concerning corporate international tax avoidance, and addresses possible solutions for this problem.

Research on multinational corporations (MNCs) shows that they have tried various structural solutions to solve the dilemma of trying to “balance” global control and efficiency with local country-specific sensitivity, autonomy, and innovation, with the Transnational form preferred. Failings of the strategy-structure sequence lend credence to the emerging strategy-process perspective. To date, the best lesson for MNC strategy-process concerns pertaining to the global vs. country dilemma comes from March's classic paper on “balancing” exploitation vs. exploration. 21st century MNCs exist in a more rapidly changing world, however, where static “balance” solutions may be insufficient. The tradition of “circular organizing” is one alternative to the failing “balance” solution; it offers a dynamic strategy-process approach to MNC management. Another is Dupuy's concept of “tangled hierarchies” where top-down and bottom-up influence forces are interwoven such that global exploitation or country-specific exploration dominates in timely fashion. It calls for clearly defined control and autonomy regimes, with space given for emergent rules governing the rotation rate. Key questions are: What is the optimal rate at which they should rotate supremacy, and how to get this to happen and persist? Since normal quantitative methods can’t track complex, nonlinear, emergent phenomena, an in-depth longitudinal case analysis was conducted of a global MNC in the cosmetics industry, as it progressed through its early years of formation. Our case covers twelve years, during which the MNC goes through several kinds of tangled hierarchies. The dynamics in our case are rich enough to illustrate many aspects of the “tangled hierarchy” approach, while also offering new clues about oscillation rates. A number of implications for managers are discussed. Principal among these is the “edge of chaos” idea, in which managers have to avoid too-fast or too-slow oscillation rates. Very fast rates can degenerate into chaos and then collapse into the exploitation or exploration “traps.” Firms also fall into the traps simply because managers don’t understand or can’t tolerate the idea of oscillation dynamics.

Black metal has the power to stimulate the mind, to bring the listener to the very edge of an intellectual nihilistic abyss. While the experience of black metal can be one of transcendence and annihilation, it is nevertheless rooted in the embodiment of the listener. Black metal’s primal sound and aesthetic are closely associated with the chaotic lower abdomen, including the generative organs and the bowels, which in medieval cosmology represented torment, melancholia, and demonic forces. Black metal bowellism translates this medieval visceral inversion into an expression of the Bakhtian Grotesque, a gleeful and anarchic rejection of the hierarchical order. This chapter connects this metaphysical inversion to a desire to return to an imagined medieval world, but one of dissolution and decay rather than a reconstitution of older hierarchies.

Globalization, advanced by technologies of production and information, created seamless world markets with profound impacts on the world economy. Vast amounts of wealth have been created, but that wealth has been unequally distributed. Such inequality has meant that large numbers of young people have not been able to find the kinds of jobs and careers that provide the “goods” life extolled in a consumer society. Nor do the dominant values of rationality, neo-liberalism or secularism hold much appeal. These conditions have encouraged the emergence of a number of subcultures of transgression, identity-granting communities of meaning which provide members with a sense of community with recognition and empowerment. As many such subcultures repudiate dominant norms, we note how they resemble the medieval carnival, which Bakhtin showed was a time and place of inversion, transgression, and celebration of the grotesque. It allowed the common people encapsulate realms of agency to articulate disdain and resistance. Yet this served to reproduce the dominant system.

In much the same way, insofar as globalization is intimately tied to cities, we have seen the growing importance of cities as nodal points for global commerce as well as sites for entertainment and tourism. These factors, together with the longstanding anonymity and toleration of the city, have become focal points for the emergence of a number of oppositional subcultures. They include those who embrace extreme body modification, numerous forms of body adornment through piercings (rings, posts, studs), tattoos, and surgical modifications such as implanted horns, furrows, or split tongues. Following Simmel, adornment can be seen as a means of inclusion within a group and differentiation from others. The practitioners of extreme body modification label themselves “urban primitives,” who see themselves rejecting global modernity, the occupation-based status hierarchies of the dominant occupational system and its shallow, materialistic culture. They see themselves as a moment of the “transvaluation of values” in which Dionysian passion triumphs over Apollonian control and restraint. This is especially evident in various genital decorations in which what heretofore has been private and exposure was a matter of shame. There has been a “cultural transformation of the pubic sphere.” While such groups find community, identity and recognition, they must also be understood as a key ingredient of the city in a global age in which diversity, cosmopolitanism, and the offbeat constitute essential moments of urban ambience.

This chapter focuses on the problematic relationship between heavy metal and gender politics. While metal may be deemed as being an ‘alternative’ subculture, metal still ‘uses’ women in the same way as ‘normal’ society. Despite the nature of metal as counterculture, women’s images and morality are often inverted but not subverted and it is this nuance that we wish to explore: for example, the use of Mary, Mother of God, in ‘Amen’ by black metal band Behemoth, where though her image is a challenge to convention, she is still ‘used’ as emblems for male political ideology. In the textuality of heavy metal music, women appear as mothers (both good and bad), fetishised whores, mother earth and sexualised virgins. Where modern open sexuality is ‘praised’, anything less so is mocked. Though this ‘praise’ may come across as positive, it is nevertheless still ascribing morality/immorality/virtue to women’s bodies in a way that is not done with men. In this discussion, we will use examples of texts from metal bands who reference women, imagery associated with band merchandise as well as comments from the performers themselves (such as Dee Snider’s approval of the lyrics of ‘We’re Not Gonna Take It’ being associated with the Women’s March on Washington) to investigate the place of the female body in this cultural representation. By using textual critical analysis, we show that women in metal are still having morality written on their bodies, bringing to light the debatable nature of metal being deemed as ‘alternative’ when it comes to gender.

In this chapter we demonstrate the construction of inverse test confidence intervals for the turning-points in estimated nonlinear relationships by the use of the marginal or first derivative function. First, we outline the inverse test confidence interval approach. Then we examine the relationship between the traditional confidence intervals based on the Wald test for the turning-points for a cubic, a quartic, and fractional polynomials estimated via regression analysis and the inverse test intervals. We show that the confidence interval plots of the marginal function can be used to estimate confidence intervals for the turning-points that are equivalent to the inverse test. We also provide a method for the interpretation of the confidence intervals for the second derivative function to draw inferences for the characteristics of the turning-point.

This method is applied to the examination of the turning-points found when estimating a quartic and a fractional polynomial from data used for the estimation of an Environmental Kuznets Curve. The Stata do files used to generate these examples are listed in Appendix A along with the data.

Purpose – The purpose of this chapter is to understand how children expand independence within instructional interactions with their teachers. To do so, the authors re-examine how scaffolding is understood and applied.

Approach – First, the authors consult websites and literature used by teachers and academics to examine how the notion of scaffolding is employed and explained. The authors analyze the roles, the intentions, the means, and the timing of scaffolding as used in popular literature to explain and support instruction. The authors then entertain a conceptual shift: What would the scaffolding process look like if learning were conceived as agentive? With this in mind, the authors interrogate descriptions of the tenets and functions of scaffolding to consider the process in relief.

Findings – The authors track the consequences of the inversion of scaffolding onto the understandings of the gradual release of responsibility (GRR) model. Scaffolding is understood as sitting within a GRR model, wherein the learner gradually releases responsibility to a teacher at the point of need. Intersubjectivity remains a basis for the model. A Window for Examining Teaching–Learning Interactions is offered as a frame with which to analyze the theories of both the child and the teacher apparent within scaffolding interactions. An accurate teacher’s theory of the child’s current and changing theories is required for teaching to be honed to invite children to efficiently access personal and contextual resources and to seek assistance when needed within engaging tasks with scope.

Practical Implications – When children are positioned as initiators of their learning, they are able to use their vast repertoire of knowledge of the world, language/s and literacies, and familial, cultural, and community ways of knowing to create, interpret, and engage in tasks. In this agentive view, children are positioned as holding full responsibility at the onset of any task and gradually releasing their responsibility to access support, when needed. Within tasks that are sufficiently wide for engagement at varied entry points, learners are the catalyst of the functions that were formerly initiated by teachers. Teachers invite children to access personal and contextual resources and to seek assistance, as needed, through additional external, contextual resources. This inverted model of scaffolding, that is child-directed rather than teacher-initiated, requires teachers to go beyond theories of teaching and learning and develop a theory of an individual child.

This paper argues that the revolution in intellectual property rights is not forward-looking, but backward looking, and that it is not consonant with the purposes of the patent and copyright clause. It is animated by the theory of common law copyright, which deliberately reconceptualizes social relations in order to recast them as property, and which has been with us for centuries. This paper investigates the “mythology of common law copyright,” showing how this reconceptualization has worked both historically and in the present day to push the law in a direction that is ostensibly author-centered, but is actually focused on the rights of intermediaries.

Data Envelopment Analysis (DEA) is a nonparametric mathematical programming technique used to measure the relative efficiency of the production organization's operations. This paper presents the theoretical measures of the railway systems, along with the bootstrap DEA analysis. A DEA model is applied to evaluate the relative efficiency of railway operations of 29 UIC (Union Internationale des Chemins de fer) countries, based on the data obtained from the International UIC publications. The bootstrap DEA analysis provides information (bias estimates) on the sensitivity of the DEA efficiency index to the sampling variations. The model results are analyzed and evaluated in terms of their relative operational performance efficiency. The model results facilitate an organization's decision-making by providing valuable information.

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table and discussion of 50 educational tax cases published in six major accounting journals from 2003 to 2021. Cases are classified and discussed by recommended course placement. In addition, the authors make observations about trends in case content and format. This chapter complements the Fogarty (2022) review and commentary on tax cases published in this volume.