1,720,961 research outputs found
A study of the democratic legitimacy of Action 13 of the OECD's base erosion and profit shifting (BEPS) Action 13.
Get PDFThis thesis presents a mixed methods case study examining the democratic legitimacy of Action 13 of the Organisation for Economic Cooperation and Development's (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan. Taking a critically orientated philosophical position, the thesis draws data from a stakeholder consultation conducted by the OECD which is coded to allow statistical analysis. The thesis then goes on to collect data from interviews with tax practitioners with privileged insight into the manifestation in practice of Action 13. Action 13 attempts to provide transparency over Multi-National Enterprises' (MNE) transfer pricing (TP) practices, which are criticised as enabling corporate tax avoidance. However, the legitimacy and efficacy of this intervention are questioned by diverse stakeholders; notably, MNE's required to comply, professional tax advisors and tax justice campaigners. The thesis explores the institutional framework within which the OECD operates, highlighting the tensions which make regulating for TP at a supra-national level particularly challenging. Cognisant of this context, the thesis frames its findings around Scharpf's (1996, 1999) theory of Democratic Legitimacy in a deliberative policy making process. The thesis utilises a mixed methods case study approach, to overcome the relative paucity of data available to tax researchers. The philosophical orientation of the research is critique, driven by the need for findings to be routed in a wider understanding of the policy context and power dimensions at play within the policy creation process and the manifestation of Action 13 in practice. The first empirical chapter utilises content analysis and statistics to examine the input and throughput legitimacy of the OECD's consultation process on Action 13's creation. This chapter adds to previous studies in noting that the consultation lacked input legitimacy, being dominated by respondents from a few powerful OECD countries. However, in terms of throughput legitimacy the analysis challenges the established notion that the consultation was entirely dominated by corporate interests. Instead, it is argued that civil society activists had success in influencing the OECD where they drew on strong conceptual argumentation, suggesting aspects of effective throughput legitimacy. The second empirical chapter explores output legitimacy by examining the manifestation of Action 13 in practice through interviews with tax professionals. The chapter presents a complex view of output legitimacy, concluding that two of the three objectives of Action 13 are ostensibly achievable in practice but are viewed as being constrained by lack of capacity within tax authorities. The third objective of Action 13, centred on TP audit is noted as being under achieved and hence constraining the legitimacy of Action 13 overall. The thesis contributes to knowledge by comprehensively analysing Action 13 using democratic legitimacy as a framework and by providing new empirical evidence about the efficacy of Action 13 in practice in the UK. The thesis concludes that although Action 13 is not strongly opposed by those required to comply, it is viewed as expensive and perhaps underutilised by tax authorities. It is also true that, as part of a wider continuum shift, Action 13 may have helped align the attitudes of those in the tax profession more closely with progressive ideas emerging from civil society in the form of tax justice campaigners
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Developing academic skills: an innovative approach.
No full textDeveloping independent learning skills is a key aim of higher education (Hockings et al. 2018). A common way in which students gain expereince of independent learning is though coursework assignment. However, in order to undertake the required independent learning for this, students must first devlop academic skills such as how to find, use and incorprate informaation and how to write effectively (Thompson, Pawson and Evans 2021). RGU provide some fantasic resources and support to aid in the development of these skills, such as those offered by Study Skills and the Library. However, despite efforts at both course and university level, experience has shown that many students fail to engage in these resources. This presentation will showcase an innovative approach to raising awareness and increasing usage of these resouces. This includes: a virtual breakout room for students during induction to gently develop awareness of resources and support in a memorable way; an interactive flowchart that guides students through their first assignments with direct links to resources when required; and the introduction of feed-forward into the assignment marking process, which directs students to relevant resouces and support
Examinations: AI sword or shield?
Get PDFThis presentation discusses the idea of helping students to develop AI skills within the context of accounting education, and the challenges of doing so within a primarily examinations-based discipline
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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