Revista Jurídica Digital UANDES
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    Political Status and Tax Haven Investment of Emerging Market Firms:Evidence from China

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    Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises (SOEs) controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs receive the strongest institutional support and are the most prone to institutional oversight, thereby exhibiting the weakest tendency to invest in tax havens. This top group is followed by SOEs controlled by local governments, politically connected private firms, and private firms without political connections. These groups exhibit an increasing tendency to invest in overseas tax havens. The empirical analysis of Chinese listed firms during 2003–2013 supports our hypotheses. This research contributes to the business ethics literature by identifying institutional drivers of overseas tax haven investment by emerging market firms, thereby adding to the ethical debate on international tax avoidance

    You get what you pay for on health care question and answer platforms:Nonparticipant observational study

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    Background: Seeking health information on the internet is very popular despite the debatable ability of lay users to evaluate the quality of health information and uneven quality of information available on the Web. Consulting the internet for health information is pervasive, particularly when other sources are inaccessible because of time, distance, and money constraints or when sensitive or embarrassing questions are to be explored. Question and answer (Q&amp;A) platforms are Web-based services that provide personalized health advice upon the information seekers' request. However, it is not clear how the quality of health advices is ensured on these platforms. Objective: The objective of this study was to identify how platform design impacts the quality of Web-based health advices and equal access to health information on the internet. Methods: A total of 900 Q&amp;As were collected from 9 Q&amp;A platforms with different design features. Data on the design features for each platform were generated. Paid physicians evaluated the data to quantify the quality of health advices. Guided by the literature, the design features that affected information quality were identified and recorded for each Q&amp;A platform. The least absolute shrinkage and selection operator and unbiased regression tree methods were used for the analysis. Results: Q&amp;A platform design and health advice quality were related. Expertise of information providers (beta=.48; P=.001), financial incentive (beta=.4; P=.001), external reputation (beta=.28; P=.002), and question quality (beta=.12; P=.001) best predicted health advice quality. Virtual incentive, Web 2.0 mechanisms, and reputation systems were not associated with health advice quality. Conclusions: Access to high-quality health advices on the internet is unequal and skewed toward high-income and high-literacy groups. However, there are possibilities to generate high-quality health advices for free.</p

    Spectrum-Occupancy Aware Cooperative Spectrum Sensing Using Adaptive Detection

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    In this paper, an efficient adaptive detection scheme is proposed for cognitive radio networks where multiple secondary users (SUs) cooperate to identify idle spectrum bands. Each SUgenerates a binary local decision, which is then transmitted either directly or via the assistance of intermediate relays to a cognitive radio base station (CRBS), where the global decision is made. Thefusion process at the CRBS is performed using the local binary decisions made by the individual SUs. The local binary decisions at the relays and CRBS are regenerated based on dynamic thresholds, which are chosen to minimize the probability of the spectrum sensing error (PSSE) by considering the imbalanced nature of the spectrum occupancy, as well as the reliability of the decisions made by the SUs. The PSSE performance is derived where a closed-form analytical expression is obtained. The analytical results corroborated by Monte Carlo simulation show that using adaptive detection can reduce the PSSE significantly as compared to the conventional detection approach

    Reasoning in communication

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    Children use language to achieve social goals, particularly to express reasons for their beliefs and to understand others’ reasons for their beliefs. Although reasoning is traditionally viewed as an individual skill, recent accounts have focused on the social dimension of the process and the exchange of reasons/justifications in communication to reach joint decisions and solve problems. The literature on argumentation often focuses on school-aged children’s reasoning abilities. Recent research, however, shows that much younger children (e.g., children around age 3), begin to communicate reasons effectively to achieve their social goals in interaction. The entry highlights that the context of cooperative problem solving with same-age peers as a unique context that facilitates young children’s reasoning

    Apollonius Rhodius, Herodotus and Historiography

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    This book examines the Argonautica of Apollonius of Rhodes through one aspect of its relationship with other texts. The particular intertextual relationship examined is that with the Histories of Herodotus, focusing on the presence of the latter text in the former in terms of the poem's employment of characteristics and features of historiographical discourse, narrative structures, presentation and description of characters, aetiology and patterns of explanation, portrayal of ethnic groups, depiction of kingship and tyranny; the relationship between particular passages in both texts is also explored. The consequences for the interpretation of the poem are profound: the Argonautica employs Herodotean historiography as a key intertext in order to manipulate and frustrate the reader's generic expectations for an epic poem and to complicate the relationship between the contemporary Hellenistic Mediterranean (and its kingdoms) and the distant mythological Argonautic past

    'Autobiography'

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    A qualitative systematic review of published work on disclosure and help-seeking for domestic violence and abuse among women from ethnic minority populations in the UK

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    Introduction: Domestic violence and abuse has been recognised as an international public health problem. However, the pervasiveness of the problem is unknown due in part to underreporting, especially among women from ethnic minority populations. In relation to this group, this review seeks to explore: (1) the barriers to disclosure; (2) the facilitators of help-seeking; and (3) self-perceived impacts of domestic violence.Design: We systematically identified published qualitative studies conducted among women from ethnic minority populations in the UK. Data analysis was completed using thematic analysis approach.Result: 562 papers were identified and eight papers from four studies conducted among women from ethnic minority populations in the UK met the inclusion criteria and were reviewed. Barriers to disclosure include: Immigration status, community influences, problems with language and interpretation, and unsupportive attitudes of staff within mainstream services. Facilitators of help-seeking were: escalation of abuse and safety of children. Self-perceived impact of abuse includes: shame, denial, loss of identity and lack of choice.Conclusion: There is an on-going need for staff from domestic violence services to be aware of the complexities within which women from ethnic minority populations experience domestic violence and abuse.KEYWORDS: Domestic violence and abuse, ethnic minority, qualitative review, disclosure and help-seeking, immigration, black wome

    Subjectivity

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    Subjectivity is not simply a noun indicating presence, although it does refer to the subject and thus to the presence of personhood. It also arguably refers to the qualities and conditions of something being a subject, through the use of the suffix ‘-ivity’. This is because we can link the subject to phenomena through which it comes into being – such as to perspectives, feelings, beliefs and desires. We have thus seen the term subjectivity usefully engaged to emphasize increasingly the active process of be(coming) a subject rather than a static idea of simple presence (e.g. Edkins et al. 1999; Isin 2002; Malik 2016). This entry will firstly examine the importance of several key interventions in decentring the Cartesian subject of Enlightenment thought in order to understand subjectivity as an active process. It explores how these ideas have been developed in particular in postcolonial/decolonial thought through the concepts of embodiment, identification and hybridity. It will then move on to focus on creative practices linked to vernacular language and music – that are practices increasingly recognized as interventions into static and more fixed understandings about identity, belonging and community. Finally, it considers how we can understand subjects from this perspective as made by the acts they engage in rather than preexisting those acts

    Aligning integrated assessment modelling with socio-technical transition insights: An application to low-carbon energy scenario analysis in Europe

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    A B S T R A C T In this study, we present and apply an interdisciplinary approach that systematically draws qualitative insights from socio-technical transition studies to develop new quantitative scenarios for integrated assessment model-ling. We identify the transition narrative as an analytical bridge between socio-technical transition studies and integrated assessment modelling. Conceptual interaction is realised through the development of two contrasting transition narratives on the role of actors in meeting the European Unions' 80% greenhouse gas emission re-duction objective for 2050. The first transition narrative outlines how large-scale innovation trajectories are driven by incumbent actors, whereas the second transition narrative assumes more 'alternative' strategies by new entrants with strong opposition to large-scale technologies. We use the multi-level perspective to draw out plausible storylines on actor positioning and momentum of change for several technological and social niche-innovations in both transition narratives. These storylines are then translated into quantitative scenarios for integrated assessment modelling. Although both developed transition pathways align with the European Union's low-carbon objective for 2050, we find that each pathway depicts a substantial departure from systems that are known to date. Future research could focus on further systematic (joint) development of operational links be-tween the two analytical approaches, as well as work on improved representation of demand-oriented solutions in techno-economic modelling

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