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Book part
Publication date: 10 October 2019

David Rodríguez Goyes

Abstract

Details

Southern Green Criminology: A Science to End Ecological Discrimination
Type: Book
ISBN: 978-1-78769-230-5

Abstract

Details

Southern Green Criminology: A Science to End Ecological Discrimination
Type: Book
ISBN: 978-1-78769-230-5

Book part
Publication date: 10 October 2019

David Rodríguez Goyes

The Global South is rich in biodiversity, including sought-after seeds and plants. In this chapter, I show the culturist and speciesist dynamics that have removed Southern control…

Abstract

Summary

The Global South is rich in biodiversity, including sought-after seeds and plants. In this chapter, I show the culturist and speciesist dynamics that have removed Southern control of them. I discuss the ever-increasing spiral of biopiracy to point to the interlinked dynamics that help multinational corporations monopolise seeds and plants.

Article
Publication date: 1 August 1977

Robert Shallow

AT EACH MAIN town in a tour of any part of the Soviet Union there is a free coach tour available. An Intourist guide describes the sights, explains the Soviet way of life and…

Abstract

AT EACH MAIN town in a tour of any part of the Soviet Union there is a free coach tour available. An Intourist guide describes the sights, explains the Soviet way of life and answers questions. Our guide on the sightseeing tour of Moscow was one Georgi—a pleasant and persuasive apologist for his country's regime.

Details

New Library World, vol. 78 no. 8
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 December 2001

Edward J. O’Boyle

There are two grounds in the USA for bringing a claim of race or gender discrimination: discriminatory intent; and discriminatory effect. As to age discrimination, however, a…

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Abstract

There are two grounds in the USA for bringing a claim of race or gender discrimination: discriminatory intent; and discriminatory effect. As to age discrimination, however, a plaintiff is allowed to bring a claim only on grounds of discriminatory intent. Argues that, with regard to age discrimination in the university, discriminatory effect and discriminatory intent are one: discriminatory intent is hidden inside certain employment practices which appear to be “facially neutral” but are not. In other words, stripped of its disguises discriminatory effect which persists is discriminatory intent. Identifies five strategies to disguise disparate treatment as disparate impact: resistance, pretense, evasion, denial and approval. Explains how a specific university employed these five strategies to hide its discriminatory intent behind discriminatory effect.

Details

International Journal of Social Economics, vol. 28 no. 10/11/12
Type: Research Article
ISSN: 0306-8293

Keywords

Book part
Publication date: 22 November 2017

Duane Windsor

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

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Social implications

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.

Originality/value

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.

Book part
Publication date: 16 December 2003

Lauren Langman and Katie Cangemi

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…

Abstract

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.

Details

The City as an Entertainment Machine
Type: Book
ISBN: 978-0-76231-060-9

Article
Publication date: 1 June 1904

In a Report, issued on July 9, 1896, the Select Committee on Food Products Adulteration recommended the establishment of a central government scientific authority, who should act…

Abstract

In a Report, issued on July 9, 1896, the Select Committee on Food Products Adulteration recommended the establishment of a central government scientific authority, who should act as a court of reference upon scientific questions arising under the Adulteration Acts, and who should be empowered, at their discretion, to prescribe standards and limits as to the quality and purity of food. It was rightly held by the Select Committee that the constitution of such an authority is an absolute necessity in order that the all‐important question of food standards may be duly considered and dealt with, and that all matters affecting the administration of the Acts and involving scientific considerations may be placed on a more satisfactory footing. The Committee also expressed the opinion that the formation of such an authority would result in the removal of many practical difficulties met with in the administration of the Acts, and would largely obviate the costly litigation in which public bodies, traders, and others are constantly liable to be involved under existing conditions. Nothing whatever has been done to give effect to the recommendation of the Committee in spite of the fact that the necessity for some such course of action as that indicated has been demonstrated beyond possibility of question, and that further evidence proving the wisdom of the Committee's suggestion is constantly afforded. The Islington brandy case provides the latest illustration of the extremely unsatisfactory conditions under which public bodies are required to administer the Acts and under which traders have to answer charges made against them. A local grocer was summoned by the Islington Borough Council for selling, as brandy, a liquid which was certified by the Public Analyst to contain 60 per cent. of spirit not derived from the grape, and which was therefore not of the nature, substance and quality of the article demanded. The vendor naturally referred the matter to the firm who had supplied him. The case was taken up by a traders' association, and, after five lengthy hearings, in the course of which much expert evidence was given on both sides, resulted in a conviction and the infliction of a penalty of £5 and £50 costs—an amount which probably represents only a fraction of the expense involved. For the present we do not propose to review the scientific evidence which was put forward by the prosecution and by the defence. There is no doubt that Mr. FORDHAM, the magistrate who heard the case, was perfectly right in taking the view that the term “brandy,” when unqualified, means a spirit distilled from wine or from fermented products of the grape. It is also perfectly plain that when a person asks for brandy and is supplied with coloured grain spirit, or with a mixture of grain spirit and true brandy, he is prejudiced, and that the vendor commits an offence under the Acts. The fact that the term “brandy” has been commonly applied to “silent spirit” coloured and flavoured to imitate true brandy, or to mixtures of brandy and alcohol derived from other sources than the produce of the grape, is not a legitimate excuse for the sale of such factitious articles as “brandy.” The great difficulty lies in differentiating by analytical means between the genuine article and the imitation. The vast majority of people, being utterly ignorant even of the elements of chemistry, labour under the impression that all that need be done in a matter of this kind is to tell the Public Analyst to “analyse,” and that full, exact, and absolutely definite information which nobody can call in question, will be forthcoming as a matter of course. The evidence given in the case under consideration is quite enough in itself to show the absurdity of this assumption. On the one hand the Public Analyst stated that he was satisfied, from the results of his general investigations in regard to brandy and from the results of his analysis of the sample submitted to him, that this sample contained 60 per cent. of spirit other than that derived from the produce of the grape. On the other hand, a number of analytical experts called for the defence asserted that in the present state of analytical knowledge it was perfectly impossible for any Public Analyst to arrive at the conclusion mentioned in regard to the sample in question, and that, as a fact, the analytical evidence adduced did not justify the statement made in the certificate on which the proceedings were founded. The defence do not appear to have denied that the Public Analyst might be right. In reality it appears only to have been contended that his analytical evidence was not, sufficient to prove that he was so. At any rate the experts called for the defence certainly did not prove by scientific evidence that he was wrong.

Details

British Food Journal, vol. 6 no. 6
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 22 July 2009

Kevin Wong

The Stephen Lawrence Inquiry Report was published in 1999. This article reviews the impact of the Report on agency responses to racially motivated crime and hate crime over the…

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Abstract

The Stephen Lawrence Inquiry Report was published in 1999. This article reviews the impact of the Report on agency responses to racially motivated crime and hate crime over the last ten years. While there have been improvements arising from implementation of the Report's recommendations, there have equally been unintended outcomes, including: compliance with the Report as a superficial measure of performance; media ridicule of its underlying principles; and unanticipated inversions of the common pattern of white perpetrators and black and minority ethnic (BME) victims. In order to do justice to the tenets of the Report, agencies need to fully understand its intent and locate the tackling of racially motivated crime and hate crime within a broader social justice agenda.

Details

Safer Communities, vol. 8 no. 3
Type: Research Article
ISSN: 1757-8043

Keywords

Article
Publication date: 11 December 2018

Annor da Silva Junior, Priscilla de Oliveira Martins-Silva, Karina Santos Feu, Aline Chima Komino, Vitor Correa da Silva and Katia Cyrlene de Araújo Vasconcelos

This paper aims to investigate the viewpoint of undergraduate Management students at a Brazilian public university regarding the notion of corporate social responsibility (CSR)…

Abstract

Purpose

This paper aims to investigate the viewpoint of undergraduate Management students at a Brazilian public university regarding the notion of corporate social responsibility (CSR). It theoretically articulates the notion of CSR and the formal education perspective to discuss managerial education.

Design/methodology/approach

Stude nts in the Management program were surveyed for their opinion on the notion of CSR. Data were collected through triangulation by combining the application of questionnaire and documentary research. There were 241 valid questionnaires, and this is the size of the sample. Data were analyzed by using the SPSS software (version 20), descriptive statistics and non-parametric tests.

Findings

Results reveal that, for undergraduate Management students, the most important CSR dimensions are, in hierarchical order, the philanthropic, the ethical, the legal and the economic. Thus, one can notice an inversion of the original CSR pyramid proposed by Carroll (1991).

Research limitations/implications

The main limitation is the conduction of research in the context of a single public university.

Practical implications

Results indicate a change in how CSR is understood, the philanthropic dimension becoming the main factor for the establishment of organizational goals.

Social implications

Considering that undergraduate Management students are the future members of the corporate world and decision-makers in society, these results indicate the stance these future professionals will take when confronted by dilemmas involving CSR.

Originality/value

This investigation is original in Brazilian context, for it identifies students’ opinion on CSR using a questionnaire whose development was based on the CSR pyramid.

Details

Social Responsibility Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

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