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The changing legal framework for Open Banking in the European Union landscape: Evolution or Revolution?
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Staging the State of Exception: William le Queux and the Campaign for Emergency Powers in Britain 1906-1914
Get PDFThis essay examines a high-profile campaign to roll back civil rights in Britain in the years before World War One. By persuading government and the people that Britain was already invaded and facing imminent colonisation, its aim was to place the nation in a state of emergency, requiring a new regime of disciplinary control. Popular novelist William le Queux, Field Marshall Frederick Roberts and government intelligence specialist James Edmonds have all been associated with ‘spy mania’ by historians. However, their role in a larger effort to erode legal and social protections in Britain has not been sufficiently addressed. I examine their attempts to stage an existential crisis for Britain using the platform of the Daily Mail in 1906, and the strategies they followed thereafter. Importantly, the essay locates these within a sustained campaign of advocacy for exceptional measures, both in war and civil crisis. As the essay seeks to demonstrate, the joint actions of these collaborators helped initiate far-reaching changes in the relationship between security and democracy in Britain.Research for this article was supported by the Arts & Humanities Research Council [grant number AH/V001000/1]
Intensive parenting of mothers in 11 countries differing in individualism, income inequality, and social mobility
No full textData availability:
Data will be made available on request.Supplementary data are available online at: https://www.sciencedirect.com/science/article/pii/S0191886925001990#s0150 .Although intensive parenting has been found to be mostly detrimental for both children and parents, less is known about the correlates and sources of this type of parenting. This study aimed to examine associations between mother's primary involvement in caregiving and intensive parenting, as well as their potential sources, thereby focusing on: family social status, characteristics of the national economy (income inequality and social mobility) and culture (individualism-collectivism) in 11 culturally diverse countries. Participants were 2535 mothers of children aged between 6 and 10. Mothers reported on their intensive parenting behaviors, entailing both supportive and undermining aspects of meeting their child's needs, as well as their level of involvement in daily caregiving tasks and the subjective family social status. Hypotheses were tested controlling for country level response style. Results revealed that: mothers who were more often the primary caregiver across daily tasks used more intensive parenting behaviors; high social status mothers were using less child need undermining yet more supportive intensive parenting behaviors, and less frequently served as the primary caregiver for daily tasks; the undermining intensive parenting behaviors related positively to country-level individualism and income inequality, whereas relations with social mobility were mixed
Martyrs, Dreams, and Past Lives: Insurgent Immortality and the Expansive Logic of Debt
Get PDFStories of fallen Kurdish revolutionaries who return to the living in dreams, and of Druze souls who circulate across securitized borders gesture at forms of vitality and animation that persist beyond biological death. In this article, we have put forward the concept of “insurgent immortality” to make sense of the political potency of revolutionary martyrs and past lives among Kurdish communities from Turkey and Syrian Druze communities in the Israeli-occupied Golan Heights. By insisting on the immortality of their dead, we argue, these stateless communities articulate a claim to counter-sovereignty. What makes these communities’ practices aimed at mastering and transcending death different from the sovereignty claimed by nation-states is that apparitions of dead martyrs and past lives work as expansive, boundary-crossing mechanisms, rather than the territorializing logics of enclosure and containment that mark state sovereignty. The immortality we describe in this article is insurgent because it relies on the recognition and cultivation of long-term exchange relations between the living and the dead, through which debt becomes a modality of generative expansion across both this and otherworldly times and spaces. The resulting sense of generalized indebtedness opens up spaces of liminality in which the dead come alive as both inspiring and unsettling figures. We develop insurgent immortality as a comparative concept that emerges from the specific ethnography of each case yet reaches across their contextual boundedness. In this way, we hope to inspire renewed conversation about shared trajectories of resistance, including its ambivalences, that arise in contexts of statelessness, occupation, and disenfranchisement.British Academy follow-on funding for Newton International Fellows (NA22\100017); Druze Heritage Foundation
Comparing the response of different education groups to predictable changes in income
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D12; D91.Data availability:
Data will be made available on request.Supplementary data are available online at: https://www.sciencedirect.com/science/article/pii/S0164070425000138?via%3Dihub#appSB .The Permanent Income Hypothesis (PIH) can be tested using the excess-sensitivity test, which investigates whether current consumption is affected by predictable changes in income. Several studies have shown that households are overly sensitive to changes in current income, especially if they have low assets. This study shows that university educated households behave according to PIH, but that less educated households are excessively sensitive to predictable changes in income. This result is consistent with the idea that university-educated households are more patient
Primary cilia and cancer: a tale of many faces
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08 May 2025Fig 2 legend has been corrected from ‘Dysfunction of ciliary proteins lead to a wide range of ciliopathies’ to ‘Dysfunction of ciliary proteins leads to a wide range of ciliopathies’.Cilia are microtubule-based sensory organelles which project from the cell surface, enabling detection of mechanical and chemical stimuli from the extracellular environment. It has been shown that cilia are lost in some cancers, while others depend on cilia or ciliary signaling. Several oncogenic molecules, including tyrosine kinases, G-protein coupled receptors, cytosolic kinases, and their downstream effectors localize to cilia. The Hedgehog pathway, one of the most studied ciliary-signaling pathways, is regulated at the cilium via an interplay between Smoothened (an oncogene) and Patched (a tumor suppressor), resulting in the activation of pro-survival programs. Interestingly, cilia loss can result in resistance to Smoothened-targeting drugs and increased cancer cell survival. On the other hand, kinase inhibitor-resistant and chemoresistant cancers have increased cilia and increased Hedgehog pathway activation, and suppressing cilia can overcome this resistance. How cilia regulate cancer is therefore context dependent. Defining the signaling output of cilia-localized oncogenic pathways could identify specific targets for cancer therapy, including the cilium itself. Increasing evidence implicates cilia in supporting several hallmarks of cancer, including migration, invasion, and metabolic rewiring. While cell cycle cues regulate the biogenesis of cilia, the absence of cilia has not been conclusively shown to affect the cell cycle. Thus, a complex interplay between molecular signals, phosphorylation events and spatial regulation renders this fascinating organelle an important new player in cancer through roles that we are only starting to uncover. In this review, we discuss recent advances in our understanding of cilia as signaling platforms in cancer and the influence this plays in tumor development.This work was supported by a June Hancock Mesothelioma Research Fund (JH-21-14) and a Kidney Research UK Senior Fellowship (SF_002_20220706) to BT and by Brunel University of London
Essays on textual analysis in accounting and finance
No full textThis thesis was submitted for the award of Doctor of Philosophy and was awarded by Brunel University LondonThis thesis comprises of three essays that adopts textual analysis techniques in accounting
and finance research. In the first essay, we contribute to the literature on the intersection
between the lexical features of firms’ financial disclosures and prices leading earnings.
Specifically, we examine the relationship between the tone of financial disclosure narratives
and share price anticipation of earnings. In efficient markets, if managers disclose
incrementally informative (misleading) narratives on the firm-fundamentals, then the tone is
expected to improve (deteriorate) the share price informativeness of future earnings.
However, managerial incentives to disclose incrementally informative versus misleading
narratives is expected to differ between profit firms and loss firms. Using a sample of US 10-
K disclosures, we find that as the tone increases, current period returns of profit (loss) firms
become more (less) informative of future earnings. Segregating the tone into separate positive
and negative tonal components suggests that with increases in both the positive tone and the
negative tone, current period returns in profit (loss) firms become more (less) informative of
future earnings. Additional analysis reveals that the association between the tone and the
share price informativeness of future earnings is stronger in short disclosures than in long
disclosures, suggesting that investors find the tone in short disclosures to be better predictors
of future earnings than long disclosures.
In the second essay, we contribute to the literature on the relationship between the tone of
financial disclosure narratives and capital investments. Specifically, we examine conditions
where managers have differential incentives to disclose incrementally informative and
misleading investment narratives. First, we argue that managers have fewer incentives to
disclose misleading investment narratives if their content can be verified from concurrently
disclosed numbers. Consistent with this argument, we find that the tone of a sample of 10-K
disclosures is positively associated with current-period investments, suggesting that managers
disclose incrementally informative narratives on the investment level. Second, we argue that,
when the investment outcomes hamper their interests, managers have heightened incentives
to disclose misleading investment efficiency narratives, as investment efficiency is not
readily verifiable from concurrently disclosed numbers. Consistent with this argument, we
find that the tone is more negatively associated with investment efficiency when firms: (a)
undertake large vis a vis small investments (b) undertake vis a vis do not undertake new
investments in the year (c) overinvest vis a vis underinvest and (d) decrease vis a vis increase
investment efficiency. Overall, our results suggest that managers may disclose misleading
narratives when the investment outcomes misalign with their interests.
In the third essay, we contribute to the literature on the informativeness of firms’ artificial
intelligence (AI) disclosures for reported financial performance. We employ a sample of 10-K
disclosures to examine whether the association between AI disclosures and the reported cash
flows and earnings numbers is related to the concurrent disclosures of four textual narrative
characteristics: (i) forward-looking information (ii) causal attributions (iii) performance
indicators and (iv) strategy-related information. We find that AI words exhibit a weak positive association with reported cash flows but no clear association with reported earnings.
However, with increased disclosures of: (i) forward-looking words (ii) causal attribution
words (iii) performance indicator words and (iv) strategy words, the associations of AI words
and both reported cash flows and earnings is more positive. This suggests that although AI
words are typically not very informative of the reported performance, their informativeness
improves with increased disclosures of these four textual characteristics. Our additional
analysis reveals that with the disclosure of positive risk words, but not negative risk words,
the association between AI words and reported performance is more positive. We interpret
these findings as evidence of the inter-relatedness of the informativeness of AI disclosures
with that of other textual narrative characteristics
The Corporate Purpose in search of a new meaning: the journey continues. A View from the UK and elsewhere
No full textMinistry of Science and Innovation of Spain “Corporate governance: Sustainability, ESG factors and reputation. The challenges for society that guide the R&D&I (Research/Development/Innovation) State Programme,
Fertility decline and tax revenues in South Korea
Get PDF● Data availability - Data is publically available at: https://data.worldbank.org.● Appendix A. Supplementary data - Supplementary material related to this
article can be found online at https://doi.org/10.1016/j.rie.2025.101025.This study investigates the link between taxation and fertility in South Korea, focusing on the historical period surrounding the mid-70s tax reforms. The longstanding decline in fertility rates has been widely discussed in relation to factors such as increasing human capital, women’s employment, and rising housing costs, leading couples to postpone or forego childbearing decisions. However, less attention has been paid to how tax policies that influence disposable income and economic planning horizons could indirectly affect fertility choices. While taxation is crucial for funding social security systems, policies that reduce household resources without considering demographic impacts may have unintended consequences on population dynamics. Using a time-series of country-year from the World Bank, we exploit South Korea’s major mid-1970s tax reforms as a natural experiment to test the hypothesis that higher tax burdens also contributed to reducing fertility over the subsequent decades. The results suggest considerable negative effect of the mid-1970s tax reforms on fertility in South Korea. This macro-analysis shows tax policies can influence population dynamics, but lacks insight into how tax changes affected childbearing decisions at the household level. Future micro-level studies could reveal mechanisms linking tax policies and fertility behavior. Still, this study highlights potential demographic impacts of taxation policies. Policymakers should consider such consequences when modifying tax systems, especially policies related to family resources and child affordability
Hierarchical Feature Alignment-based Progressive Addition Network for Multimodal Change Detection
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Data will be made available on request.Multimodal Change Detection (MCD) has become a hot topic and thus enhanced much attention. Different from homogeneous change detection, MCD needs to identify changes by comparing heterogeneous Bi-Temporal Images (BTIs) of different modalities. Although some patch-level MCD methods have been reported, there are still few studies on large-scale image-level MCD methods. The main challenge of MCD is that it is more difficult to capture the differences between different modality images than heterogeneous BTIs. To address the challenge, this paper proposes a novel non-Siamese Hierarchical Feature Alignment-based Progressive Addition Network (HFA-PANet) for MCD. In the proposed HFA-PANet, two novel modules are devised to elevate the difference features of multimodal BTIs, thereby improving its change extraction capability. First, a Hierarchical Feature Alignment Module (HFAM) based on multiple kernel maximum mean discrepancy is integrated into each level to reduce domain shift, which achieves feature alignment of heterogeneous BTIs and obtains the difference features through the aligned features. Then, we devise a Progressive Addition Module (PAM) to gradually aggregate the difference features at each level to enhance the comparability between changed areas and backgrounds. In addition, we combine hierarchical domain alignment loss and hybrid multi-level loss to train the proposed model, which effectively improves the MCD performance of the proposed method. Extensive experiments on two publicly available large-scale MCD datasets show that the proposed HFA-PANet can achieve performance gains compared with other State-Of-The-Art (SOTA) and popular approaches. The source code of the proposed HFA-PANet will be available after publication at https://github.com/TongfeiLiu/HFA-PANet-for-MCD.This work was supported in part by the National Natural Science Foundation of China under Grant 62271296 and Grant 62201334; in part by the Scientific Research Program Funded by Shaanxi Provincial Education Department under Grant 23JP022 and Grant 23JP014; in part by the Key Research and Development Program of Shaanxi under Grant 2024GX-YBXM-121; and in part by the Natural Science Foundation of Shaanxi, China , under Grant 2024JC-YBQN-0037
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