Multinational Firm Theory and International Tax Law : Seeking Coherence
In: In: World tax journal. - Amsterdam. - Vol. 8 (2016), no. 2 ; p. 243-276
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In: In: World tax journal. - Amsterdam. - Vol. 8 (2016), no. 2 ; p. 243-276
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In: State and local government review, Band 53, Heft 2, S. 142-158
While most U.S. cities have a tree protection policy, the subsequent impact on the reduction of canopy loss is unclear. To rectify this, I utilize a theoretically grounded framework of influence comprised of clear identification of the problem/public support, adequate resources, and sound policy logic. This is then tested in a comparative case study of Charlotte, North Carolina, and San Antonio, Texas. While Charlotte benefits from public recognition of the problem and adequate resources, its regulations are weak, lacking a logical connection to aspirational outcomes. San Antonio's regulations are stronger, but combined with weaker problem identification and resources. Through quantitative and qualitative assessments, I find that San Antonio's strict regulations may have stabilized loss rates, while Charlotte's weaker rules have not. Results highlight the importance of policy logic over other commonly suggested determinants of natural resource protection.
In: Social science history: the official journal of the Social Science History Association, Band 43, Heft 2, S. 345-363
ISSN: 1527-8034
This investigation begins to rectify the absence of scholarship on statutory protections of civil rights in northern states prior to the breakthrough federal laws of the mid-twentieth century. While there is some limited cataloging of the existence of such statutes, their subsequent import is overlooked. I tackle the question by examining state supreme court cases in which these statutes were used by plaintiffs to combat acts of private discrimination in northern states. Using West's Decennial Digest to find all relevant claims/decisions of the first half of the twentieth century, I uncover a modest universe of 56 cases. My aim is to assess whether statutory-based claims were more likely upheld than not, and whether plaintiffs armed with these statutes were more successful than those relying solely on federal or state constitutional provisions. I report positive and significant findings for both questions, showing that these statutes mattered in judicial fora. The statistical analysis is followed by a deeper consideration of the opinions to provide a richer picture of the deference shown to these statutes by state courts, and the reluctance for judges to grant relief for private discrimination in the absence of protective statutes.
In: Politics & policy, Band 37, Heft 6, S. 1193-1214
ISSN: 1747-1346
An aspect of civil rights litigation receiving scant scholarly attention is the response of state supreme courts to racial discrimination claims in the early twentieth century. While scholarship on general social context suggests claims would find more support in non‐southern courts and in the later years of the period, this has not been systematically investigated. Furthermore, while the literature on the U.S. Supreme Court establishes variance patterns by discrimination type, they cannot necessarily be extrapolated to state outcomes. I show that since the predictive utility of frameworks "borrowed" from other studies is dubious in this context, these state cases demand their own unique investigation and understanding. The assessment of two key clusters of cases offered here suggests distinct patterns in southern jury discrimination and northern public accommodations decisions. In the former, claims were routinely denied, with U.S. Supreme Court precedent occasionally used to overturn a conviction. In the latter, plaintiffs relying on state civil rights statutes were mostly successful.Un aspecto del litigio por los derechos civiles que recibe escasa atención académica es la respuesta de la Suprema Corte estatal a los reclamos por discriminación racial a principios del siglo XX. Aunque los estudios del contexto social general sugieren que los reclamos encontrarían mayor apoyo en cortes no‐sureñas, en los años posteriores a dicho periodo, esto no ha sido sistemáticamente investigado. Además, aunque la literatura sobre la Suprema Corte de Justicia establece diferentes patrones por tipo de discriminación, estos no pueden ser necesariamente extrapolados al nivel de resultados estatales. Demuestro que dado que la utilidad predictiva de esquemas "prestados" de otros estudios es discutible en este contexto, estos casos estatales requieren su propia investigación e interpretación. La evaluación de dos grupos claves de casos propuestos aquí sugiere patrones distintivos en la discriminación de los jurados sureños y las decisiones de "public accommodations" norteñas. En el primero, los reclamos fueron rutinariamente rechazados, ocasionalmente invocando precedente de la Suprema Corte de Justicia para darle vuelta a la condena. En el segundo grupo, los demandantes que descansaron su caso en los estatutos estatales sobre los derechos civiles en su mayoría tuvieron éxito.
In: Social science quarterly, Band 83, Heft 1, S. 341-352
ISSN: 0038-4941
Although such measures received media attention as indicative of a nationwide rebellion against sprawl, determinants of the appearance & success of 1998 & 1999 open-space preservation ballot measures have not been investigated. We suspect that, contrary to assumptions, these are not triggered by sprawled development & represent a response limited to small, wealthy communities. The influence of population density, total population, percentage of Anglos, & median income on these initiatives is estimated through regression. Results show that low population density is not the trigger for the appearance & passage of these measures; however, demographic factors determinant of limits on growth in general do exhibit significant influence. The 1998 & 1999 open-space measures are better explained by the broad "growth machine" approach than they are by popular assumptions of what prompted these policies. In short, the existence of sprawl lacks a positive empirical link to its putative solution. 3 Tables, 35 References. Adapted from the source document.
This study examines determinants of U.S. Senate roll call votes on Progressive Era immigration policies, expanding the scope of existing scholarship on support for restriction. We measure the impact of party, region, type of restriction, and year on individual roll call votes from 1898-1924, through a two-pronged approach. Our aggregate quantitative analysis shows restriction more likely supported in later sessions of Congress, by Democrats/Southerners, and for nation of origin quotas. Votes to ban immigration completely, or by nation/race, were significantly less likely than votes to limit the flow. No difference emerged among other types of bills, such as literacy tests or head taxes. We then utilize an alternate, qualitative approach, allowing the debate record to clarify the initial findings. This reveals a strategic element to Southern support, as well as broad consensus for bills that most efficiently allow continued entry of desirable immigrants while limiting undesirables.
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Using modern biology and history to investigate a series of grisly deaths in the countryside of 18th-century France. Something unimaginable occurred from 1764 to 1767 in the remote highlands of south-central France. For three years, a real-life monster, or monsters, ravaged the region, slaughtering by some accounts more than 100 people, mostly women and children, and inflicting severe injuries upon many others. Alarmed rural communities—and their economies—were virtually held hostage by the marauder, and local officials and Louis XV deployed dragoons and crack wolf hunters from far-off Normandy and the King's own court to destroy the menace. And with the creature's reign of terror occurring at the advent of the modern newspaper, it can be said the ferocious attacks in the Gévaudan region were one of the world's first media sensations. Despite extensive historical documentation about this awesome predator, no one seemed to know exactly what it was. Theories abounded: Was it an exotic animal, such as a hyena, that had escaped from a menagerie? A werewolf? A wolf-dog hybrid? A new species? Some kind of conspiracy? Or, as was proposed by the local bishop, was it a scourge of God? To this day, debates on the true nature of La Bête, "The Beast," continue. With historical illustrations, composite sketches by the author, on-the-scene modern-day photographs, autopsy analysis, and fictionalized accounts, Beast takes a fascinating look at all the evidence, using a mix of history and modern biology to advance a theory that could solve one of the most bizarre and unexplained killing sprees of all time: France's infamous Beast of the Gévaudan
Local control has been a bedrock principle of public schooling in America since its inception. In 2013, the California Legislature codified a new local accountability approach for school finance. An important component of the new California Local Control Funding Formula (LCFF) approach is a focus on English learners (ELs). The law mandates that every school district produce a Local Control Accountability Plan (LCAP) to engage the local community in defining outcomes and determining funding for ELs. Based on an exploratory analysis of a representative sample of LCAPs, we show that, although California's new approach offered an opportunity to support locally-defined priorities and alternatives to top-down accountability, few if any districts had yet taken full advantage of the opportunity. That is, the school districts in our sample had not yet engaged with the local community to facilitate significant changes to accountability or redistribution of funding and resources to support educational equity for ELs. ; El control local ha sido un principio fundamental de la educación pública en América desde su creación. En 2013, la Legislatura de California codificó un nuevo enfoque de responsabilidad local para las finanzas escolares. Un componente importante del nuevo enfoque de California Local Control Funding Formula (LCFF) es un enfoque en los estudiantes de inglés (ELs). La ley exige que cada distrito escolar produzca un Plan de Responsabilidad de Control Local (LCAP) para involucrar a la comunidad local en la definición de resultados y la determinación de fondos para ELs. Basado en un análisis exploratorio de una muestra representativa de LCAPs, mostramos que, aunque el nuevo enfoque de California ofreció una oportunidad para apoyar las prioridades definidas localmente y las alternativas a la responsabilidad de arriba a abajo, pocos o ninguno de los distritos habían aprovechado la oportunidad. Es decir, los distritos escolares de nuestra muestra aún no se habían comprometido con la comunidad local para facilitar cambios significativos en la rendición de cuentas o la redistribución de fondos y recursos para apoyar la equidad educativa para los EL. ; O controle local tem sido um princípio fundamental da educação pública na América desde a sua criação. Em 2013, a Califórnia Legislativo codificada uma nova abordagem à responsabilidade local para as finanças da escola. Um componente importante da nova abordagem local fórmula de financiamento Controle Califórnia (LCFF) é um foco em estudantes de inglês (ELS). A lei exige que cada distrito escolar para produzir um Accountability Plano de Controle Local (LCAP) para envolver a comunidade local na definição de resultados e determinação de fundos para ELs. Com base em uma análise exploratória de uma amostra representativa de LCAPs, mostramos que, embora a nova abordagem da Califórnia ofereceu uma oportunidade para apoiar as prioridades definidas localmente e alternativas a responsabilidade de cima para baixo, poucos ou nenhum dos distritos tinha tomado a oportunidade. Ou seja, os distritos escolares em nossa amostra ainda não tinha sido comprometida com a comunidade local para fazer mudanças significativas na prestação de contas ou redistribuição de fundos e recursos para apoiar a equidade educacional para ELs.
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Introducción: El campo de las urgencias y las emergencias sociales es uno de los considerados destacados por la disciplina de Trabajo Social. Este trabajo tiene como objetivo esclarecer el significado y utilización otorgados desde los servicios sociales a los términos urgencia y emergencia, tanto desde el punto de vista legislativo, como desde la visión de los/as trabajadores/as sociales que intervienen en estas situaciones, recogiendo además propuestas de mejora a nivel formativo. Material y métodos: Mediante una metodología cualitativa, se ha procedido al análisis de contenido de las leyes de Servicios Sociales de Aragón, Cataluña y Comunidad de Madrid, al tratarse de CCAA donde se han realizado importantes actuaciones en este ámbito en los últimos años. Además, se han realizado un total de siete entrevistas a trabajadores/as sociales de estas CCAA, con una larga trayectoria en este ámbito. Resultados: Se aprecian diferentes matices en los conceptos de urgencia y emergencia en la legislación de las tres CCAA analizadas, con las consecuentes diferencias en las intervenciones consideradas dentro de cada término. Por su parte, el discurso de los/as profesionales muestra más coincidencias, señalando la importante labor de los/as trabajadores/as sociales en este ámbito. Discusión: Se constata la indefinición y ambigüedad de los términos urgencia y emergencia social, la necesidad de esclarecer sus definiciones, así como la falta de formación específica en estas materias en los itinerarios académicos oficiales de Trabajo Social Introduction: The field of urgent and emergency care is one of those topics under consideration that is highlighted by the discipline of social work. This study aims to clarify the meaning and use given to the terms emergency care and urgent care by the social services, both from a legislative angle and also from the point of view of the social workers that intervene in such situations, while also gathering proposals for improvement related to training. Material and methods: Using a qualitative methodology, we proceeded to analyse the content of the social service laws in Aragon, Catalonia and the Region of Madrid, as these are autonomous regions where significant action had taken place in this area in recent years. In addition, seven interviews with social workers from these regions that had a long history working in this field had been carried out. Results: Various nuances have been perceived in the concepts of urgent care and emergency care in the legislation of the three regions analysed, with the resulting differences in the interventions under consideration within each term. For their part, the discourse of the professionals shows further coinncidences, highlighting the importance of the work carrried out by social workers in this area. Discussion: The vagueness and ambiguity of the terms urgent care and emergency care are noted, along with the need to clarify their definitions, as well as the lack of specific training in these subjects in the official academic itineraries of Social Work.
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In: Journal of Latinos and education: JLE, Band 23, Heft 2, S. 781-795
ISSN: 1532-771X
In: Journal of racial and ethnic health disparities: an official journal of the Cobb-NMA Health Institute
ISSN: 2196-8837
In: Environmental science and pollution research: ESPR, Band 28, Heft 37, S. 52001-52013
ISSN: 1614-7499
Tidal disruption events (TDEs) are transient flares produced when a star is ripped apart by the gravitational field of a supermassive black hole (SMBH). We have observed a transient source in the western nucleus of the merging galaxy pair Arp 299 that radiated >1.5 × 10 erg at infrared and radio wavelengths but was not luminous at optical or x-ray wavelengths. We interpret this as a TDE with much of its emission reradiated at infrared wavelengths by dust. Efficient reprocessing by dense gas and dust may explain the difference between theoretical predictions and observed luminosities of TDEs. The radio observations resolve an expanding and decelerating jet, probing the jet formation and evolution around a SMBH. Copyright © 2018, American Association for the Advancement of Science ; S.M. acknowledges financial support from the Academy of Finland (pmject 8120503). The research leading to these mats has received funding from the European. Commission Seventh Framework Programme (FP/2007-2013) under grant agreement number & 227290, 283393 (RadioNc-t) and 60725 (HELP). AA., M.P.-T., N.R.-O. and R.H.T. acknowledge support from the Spanish MINECO through grants AYA2012-38491-002-02 and AYA2015 63939 C2 1 P. P.G.J. acknowledges support from European Research Council Consolidator Grant 647208. C.R.-C. acknowledges support by the Ministry of Economy, Development and Tourism's Millennium Science Initiative through grant 10120009, awarded to The Millennium. Institute of Astrophysics, MAS Chile, and from CONICYT through FONDECYT grant 3150238 and China-CON1CYT fund CAS160313. P.M. and M.A.A. acknowledge support from the ERC research grant CAMAP-250276, and partial support from the Spanish MINECO grant AYA2015-66889C2-1P Lard the local Valencia government ghat PROMETE0-11-2014069. FIE. acknowledges support from a Science Foundation Ireland-Royal Society University Research Fellowship. D.L.C. acknowledges support from grants ST/0001901/4 ST/J001368/1, ST/ K001051/1, and st/N0001138/1. P.V. acknowledges support from the National Research Foundation of South Africa. J.H. acknowledges financial support tom the Finis h ChAth ral Fouridation and the Virile), YIP and Kahle Vais8I8 Foundation. J.K. acknowledges financial support from the Academy of Finland (grant 311138).
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Background: The COVID-19 pandemic has disrupted routine hospital services globally. This study estimated the total number of adult elective operations that would be cancelled worldwide during the 12 weeks of peak disruption due to COVID-19. Methods: A global expert response study was conducted to elicit projections for the proportion of elective surgery that would be cancelled or postponed during the 12 weeks of peak disruption. A Bayesian β-regression model was used to estimate 12-week cancellation rates for 190 countries. Elective surgical case-mix data, stratified by specialty and indication (surgery for cancer versus benign disease), were determined. This case mix was applied to country-level surgical volumes. The 12-week cancellation rates were then applied to these figures to calculate the total number of cancelled operations. Results: The best estimate was that 28 404 603 operations would be cancelled or postponed during the peak 12 weeks of disruption due to COVID-19 (2 367 050 operations per week). Most would be operations for benign disease (90·2 per cent, 25 638 922 of 28 404 603). The overall 12-week cancellation rate would be 72·3 per cent. Globally, 81·7 per cent of operations for benign conditions (25 638 922 of 31 378 062), 37·7 per cent of cancer operations (2 324 070 of 6 162 311) and 25·4 per cent of elective caesarean sections (441 611 of 1 735 483) would be cancelled or postponed. If countries increased their normal surgical volume by 20 per cent after the pandemic, it would take a median of 45 weeks to clear the backlog of operations resulting from COVID-19 disruption. Conclusion: A very large number of operations will be cancelled or postponed owing to disruption caused by COVID-19. Governments should mitigate against this major burden on patients by developing recovery plans and implementing strategies to restore surgical activity safely.
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