Marie Travers, Anushree Dwivedi, Ita Richardson, Katie Crowley and James Vincent Patten
This is an account of student experiences with the 2020/2021 Johnson & Johnson (J&J) Women in Science, Technology, Engineering, Mathematics, Manufacturing and Design (WiSTEM2D…
Abstract
Purpose
This is an account of student experiences with the 2020/2021 Johnson & Johnson (J&J) Women in Science, Technology, Engineering, Mathematics, Manufacturing and Design (WiSTEM2D) intervention programme at the University of Limerick (UL).
Design/methodology/approach
The WiSTEM2D programme supports female undergraduate students undertaking science, technology, engineering, mathematics, manufacturing and design (STEM2D) courses, helping them develop and grow in their degrees, research and beyond.
Findings
During the programme, data were gathered from students in the form of qualitative information, which was used to analyse perceptions of the programme. This analysis revealed that students found the WiSTEM2D programme beneficial to them and that it improved their confidence levels, career knowledge and overall networking abilities.
Originality/value
WiSTEM2D is one of several initiatives globally that are attempting to empower and encourage women to be active in STEM.
Details
Keywords
Alice Medioli, Stefano Azzali and Tatiana Mazza
Although tax-motivated income shifting has been widely explored, no studies have as yet analyzed the association between ownership structure and management decisions about income…
Abstract
Purpose
Although tax-motivated income shifting has been widely explored, no studies have as yet analyzed the association between ownership structure and management decisions about income shifting. The ownership structure of multinational groups is characterized by different levels of minority interests, and our aim is to establish whether income shifting is explained by the aim of expropriation of minorities, as well as taxation avoidance.
Design/methodology/approach
We collect data on a sample of European parent companies located in five countries and their foreign subsidiaries, and run a multivariate regression based on the Huizinga and Laeven (2008) model.
Findings
Our results support the idea of minority expropriation, finding evidence of ownership-motivated income shifting. We also find that the level of minority protection affects ownership-motivated income shifting, and that, when both are present, expropriation is statistically significant.
Research limitations/implications
Although the study looks at a wide range of subsidiaries, a limitation may be that it examines only firms having parent companies in five European countries. Further research would overcome this limitation and extend the literature and take into account other income-shifting contextual variables. Our results may lead regulators to pay more attention to the protection of minority interests.
Practical implications
This research offers insights to companies and investors, and should help them to make better-informed decisions and evaluate the best contexts for investments.
Originality/value
This study enriches the literature on income shifting by revealing that it can be caused by factors other than the desire to avoid taxation. It suggests that ownership structure is crucial.
Details
Keywords
Emilio Congregado, Ana Rodriguez-Santiago and Concepción Román
This study aims to revisit the relationship between the stringency of employment protection legislation and entrepreneurship at the macro-level using time series data from 28 OECD…
Abstract
Purpose
This study aims to revisit the relationship between the stringency of employment protection legislation and entrepreneurship at the macro-level using time series data from 28 OECD countries.
Design/methodology/approach
To address model uncertainty, a Bayesian model averaging methodology is employed, overcoming issues related to predictor selection. Additionally, the study delves into the interaction between employment protection legislation and the rule of law, considering potential unintended consequences and overlapping effects. Heterogeneity within self-employment is explored, making a distinction between solo self-employment and employer entrepreneurship.
Findings
The findings reveal that the impact of employment protection legislation, both for regular and temporary employment, on aggregate solo self-employment rates is contingent upon the level of practical regulatory compliance. The legislation can either stimulate or hinder entrepreneurship, highlighting the nuanced nature of its influence on macro-level entrepreneurial activities.
Practical implications
The results of this study provide valuable insights for policymakers and regulators by emphasizing the complexity of the relationships under consideration. Understanding the potential interactions between employment protection legislation, rule of law and practical regulatory compliance is crucial for designing an effective and conducive regulatory environment for entrepreneurship.
Originality/value
This research offers a unique contribution to the literature in three distinct ways: by addressing model uncertainty through Bayesian model averaging, examining the interaction between employment protection legislation and the rule of law and differentiating between solo self-employment and employer entrepreneurship. These distinctive elements enhance the originality and value of the study, providing a more nuanced understanding of the intricate relationship between legal frameworks and macro-level entrepreneurship.