The purpose of this paper is to highlight areas of particular interest to non‐US investment funds in the second installment of the US Treasury Department's written guidance under…
Abstract
Purpose
The purpose of this paper is to highlight areas of particular interest to non‐US investment funds in the second installment of the US Treasury Department's written guidance under the Foreign Account Tax Compliance Act (FATCA).
Design/methodology/approach
The paper explains the background to FATCA and the Treasury Department's guidance on procedures for identifying US accounts among pre‐existing individual accounts, “pass‐thru payments” to “recalcitrant account holders” or non‐compliant foreign financial institutions (FFIs), FFIs deemed to be FATCA‐compliant, and centralized compliance options for certain affiliated groups of FFIs; explains next steps and offers future guidance.
Findings
FATCA was enacted in March 2010 to ensure that there is no gap in the ability of the US government to determine the ownership of US assets in foreign accounts and to prevent offshore tax abuses by US persons – in particular to prevent a US person from escaping US tax liability by owning US assets through foreign accounts.
Practical implications
Various industry groups are expected to press Treasury for guidance that would alleviate the FATCA burdens on widely held investment vehicles and funds that prohibit investment by reportable US account holders. In the interim, non‐US funds should begin to decide whether to permit reportable US account holders and to determine who will be responsible for performing the due diligence required to identify US account holders.
Originality/value
The paper provides practical guidance from experienced financial services lawyers.
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Richard Lamboll, Adrienne Martin, Lateef Sanni, Kolawole Adebayo, Andrew Graffham, Ulrich Kleih, Louise Abayomi and Andrew Westby
The purpose of this paper is to explain why the high quality cassava flour (HQCF) value chain in Nigeria has not performed as well as expected. The specific objectives are to…
Abstract
Purpose
The purpose of this paper is to explain why the high quality cassava flour (HQCF) value chain in Nigeria has not performed as well as expected. The specific objectives are to: analyse important sources of uncertainty influencing HQCF value chains; explore stakeholders’ strategies to respond to uncertainty; and highlight the implications of different adaptation strategies for equity and the environment in the development of the value chain.
Design/methodology/approach
The authors used a conceptual framework based on complex adaptive systems to analyse the slow development of the value chain for HQCF in Nigeria, with a specific focus on how key stakeholders have adapted to uncertainty. The paper is based on information from secondary sources and grey literature. In particular, the authors have drawn heavily on project documents of the Cassava: Adding Value for Africa project (2008 to present), which is funded by the Bill & Melinda Gates Foundation, and on the authors’ experience with this project.
Findings
Policy changes; demand and supply of HQCF; availability and price of cassava roots; supply and cost of energy are major sources of uncertainty in the chain. Researchers and government have shaped the chain through technology development and policy initiatives. Farmers adapted by selling cassava to rival chains, while processors adapted by switching to rival cassava products, reducing energy costs and vertical integration. However, with uncertainties in HQCF supply, the milling industry has reserved the right to play. Vertical integration offers millers a potential solution to uncertainty in HQCF supply, but raises questions about social and environmental outcomes in the chain.
Research limitations/implications
The use of the framework of complex adaptive systems helped to explain the development of the HQCF value chain in Nigeria. The authors identified sources of uncertainty that have been pivotal in restricting value chain development, including changes in policy environment, the demand for and supply of HQCF, the availability and price of cassava roots, and the availability and cost of energy for flour processing. Value chain actors have responded to these uncertainties in different ways. Analysing these responses in terms of adaptation provides useful insights into why the value chain for HQCF in Nigeria has been so slow to develop.
Social implications
Recent developments suggest that the most effective strategy for the milling industry to reduce uncertainty in the HQCF value chain is through vertical integration, producing their own cassava roots and flour. This raises concerns about equity. Until now, it has been assumed that the development of the value chain for HQCF can combine both growth and equity objectives. The validity of this assumption now seems to be open to question. The extent to which these developments of HQCF value chains can combine economic growth, equity and environmental objectives, as set out in the sustainable development goals, is an open question.
Originality/value
The originality lies in the analysis of the development of HQCF value chains in Nigeria through the lens of complex adaptive systems, with a particular focus on uncertainty and adaptation. In order to explore adaptation, the authors employ Courtney et al.’s (1997) conceptualization of business strategy under conditions of uncertainty. They argue that organisations can assume three strategic postures in response to uncertainty and three types of actions to implement that strategy. This combination of frameworks provides a fresh means of understanding the importance of uncertainty and different actors’ strategies in the development of value chains in a developing country context.
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The objective of this discussion is to present an intersectional framework to better inform our reading and understanding of contemporary reports of sexual assault and sexual…
Abstract
The objective of this discussion is to present an intersectional framework to better inform our reading and understanding of contemporary reports of sexual assault and sexual harassment. I posit that contemporary incidents of sexual violence must be read within the historical framework of slavery, where plantations served as the first site of sexual exploitation that has provided the ideological and practical scaffold for the continued erasure of the abuses of Black women and men in the workplace and under the law. This legacy, nonetheless, has yielded a coded language for according visibility to the “deep story” of rape and race in the United States.
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Cecelia A. Gloski, Adrienne D. Woods, Yangyang Wang and Paul L. Morgan
We evaluated the best-available evidence for the effects of receiving business-as-usual or naturally delivered special education services in K-12 US schools. Our best-evidence…
Abstract
We evaluated the best-available evidence for the effects of receiving business-as-usual or naturally delivered special education services in K-12 US schools. Our best-evidence synthesis of 44 empirical studies evaluated which outcome domains and disability types have been investigated and whether findings varied by the rigor of the study design and methods. Regression-based studies comparing students with educational disabilities (SWED) to students without disabilities (SWOD) yielded mostly negative associations of receiving special education with academic achievement, behavior, and long-term or other outcomes. In contrast, regression-based studies that contrasted SWED receiving special education to other SWED not receiving special education produced a pattern of estimates similar to quasi-experimental designs that contrast SWED to SWOD. The most rigorous designs utilized quasi-experimental methods that compared SWED receiving special education services with SWED not receiving special education services, and generally reported more positive than negative evidence of receiving special education services across most outcome domains. Future research that utilizes rigorous quasi-experimental methodology and appropriate comparison groups to investigate the effectiveness of special education is needed, particularly for nonachievement outcome domains.
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Adrienne M. Young, Heather H. Keller, Rhiannon Barnes and Jack J. Bell
The purpose of this paper is to advance understanding about the facilitation process used in complex implementation projects, by describing the function of novice clinician…
Abstract
Purpose
The purpose of this paper is to advance understanding about the facilitation process used in complex implementation projects, by describing the function of novice clinician facilitators, and the barriers and enablers they experience, while implementing a new model of care for managing hospital malnutrition.
Design/methodology/approach
Semi-structured interviews were undertaken with local facilitators (n=7) involved in implementing The SIMPLE Approach (Systematised Interdisciplinary Malnutrition Pathway Implementation and Evaluation) in six hospitals in Queensland, Australia. Facilitator networks and training supported the clinicians acting as novice facilitators.
Findings
Key functions of the facilitator role were building relationships and trust; understanding the problem and stimulating change through data; negotiating and implementing the change; and measuring, sharing and reflecting on success. “Dedicated role, time and support” was identified as a theme encompassing the key barriers and enablers to successful facilitation.
Practical implications
When implementing complex interventions within short project timelines, it is critical that novice clinician facilitators are given adequate and protected time within their role, and have access to regular support from peers and experienced facilitators. With these structures in place, facilitators can support iterative improvements through building trust and relationships, co-designing strategies with champions and teams and developing internal capacity for change.
Originality/value
This case study extends the knowledge about how facilitation works in action, the barriers faced by clinicians new to working in facilitator roles, and highlights the need for an adapt-to-fit approach for the facilitation process, as well as the innovation itself.
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This paper, an exploration into Black women cultural consumers of Tyler Perry Productions, examines the ways cultural consumption practices contribute to transformative ideologies…
Abstract
Purpose
This paper, an exploration into Black women cultural consumers of Tyler Perry Productions, examines the ways cultural consumption practices contribute to transformative ideologies and behaviors.
Methodology/approach
This regionally diverse ethnography using yo-yo fieldwork in Los Angeles, Atlanta, New York, and New Orleans, is based upon the author’s experiences over the course of five years engaging theater attendees and the casts and crew members of multiple Perry productions.
Findings
The author first discusses the dichotomous and provocative responses to Perry’s work by scholars, critics, and consumers of Tyler Perry Productions. After an ethnographically rich discussion of the setting surrounding a performance of the stage play Madea’s Big Happy Family, the author discusses how Black women report Perry’s work as a site of resistance to, and resources for responding to, microaggressions and other structures of oppression.
Originality/value
Building on the work of black feminist theory (Bobo, 2001, B. Smith, 1998) and black feminist theater aesthetic (Anderson, 2008), this paper, by crafting a Black Women’s Theatre Aesthetic that, for the first time, engages with and gives primacy to the consumers of theatrical productions, opens a portal for understanding the creative ways Black women call into play cultural consumption practices as tools and devices for transformative praxis.
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Purpose: This ethnography examines West African immigrant youth attending an Islamic madrassa in a New York City mosque and their future educational aspirations.Methods: This…
Abstract
Purpose: This ethnography examines West African immigrant youth attending an Islamic madrassa in a New York City mosque and their future educational aspirations.
Methods: This ethnographic research was conducted mainly through interviews of ten Muslim youth attending weekly madrasa at a West African mosque in the Bronx in New York City. I also did observations in the mosques, observing youth behavior, seating and listening in their classes, observing their interaction with one another and with their parents. While I had done this research within a month, I have been researching this community since 2006 at different times on the topic of parenting and schooling.
Findings: Muslim parents and teachers, concerned that children might fall into inner-city neighborhood life, engaged in teaching, guiding, and counseling the youth to keep them religiously and educationally engaged. As a result, the youth in this study demonstrated strong comittment to Islam and parental expectations but also expressed their own views of what their lives could become as transnational citizens.
Research implications: This research demonstrates that while schools, parents, and extracurricular programs are concerned with how youth will turn out, the youth are also making sense of their education experience in these spaces among others, and engage in carving a niche to inform their identity, education and career path. To this end, youth agency and voices should be acknowledged in educational research.
Value: The youth in this research demonstrate how contemporary young immigrants, living in a transnational world with diverse belief systems and ideals for success and socio-economic mobility, engage in imagination, resiliency and agency as they adapt to their new environment.
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Elina Jaakkola, Thomas Meiren, Lars Witell, Bo Edvardsson, Adrienne Schäfer, Javier Reynoso, Roberta Sebastiani and Doris Weitlaner
The extant new service development (NSD) literature tends to assume that the key practices for NSD identified in one context apply for all services, and has failed to sufficiently…
Abstract
Purpose
The extant new service development (NSD) literature tends to assume that the key practices for NSD identified in one context apply for all services, and has failed to sufficiently consider differences in NSD between service types. The purpose of this paper is to explore the nature of NSD across different service types.
Design/methodology/approach
An extensive, cross-sectoral survey was conducted in seven countries. Data from 1,333 NSD projects were analyzed to empirically derive a service typology and examine if and how different types of services vary in terms of NSD resources, practices, methods, and results.
Findings
Based on six service characteristics, the study identifies four service types: routine-intensive, technology-intensive, contact-intensive, and knowledge-intensive services. The study also identifies specific NSD resources, practices, methods, and results that are prevalent across the service typology. The evidence indicates that the use of advanced practices and methods differs dramatically between service types.
Practical implications
The paper enables practitioners to expand their current understanding on NSD by providing insights into the variability of NSD across service types. The results suggest that either service-type-specific models or a configurable model for NSD should be developed.
Originality/value
This study provides one of the first empirically derived service typologies for NSD. The study demonstrates that NSD resources, practices, methods, and results differ across service types, thereby challenging the “one size fits all” assumption evident in current NSD research.
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This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study…
Abstract
This study is a radical interactionist analysis of family conflict. Drawing on both a negotiated order perspective and Athen's theory of complex dominative encounters, this study analyzes the role that domination plays in conflicts among intimates. As the family engages in repeated conflicts over roles, the family also engages in negotiations over the family order, what role each party should play, interpretations of past events, and plans for the future. These conflicts take place against a backdrop of patriarchy that asymmetrically distributes power in the family to determine the family order. The data from this study come from a content analysis of mothers with substance use problems as depicted in the reality television show Intervention. The conflicts in these families reveal that these families develop a grinding family order in which families engaged in repeated conflict but also continued to operate as and identify as a family. These conflicts are shaped by and reinforce patriarchal expectations that mothers are central to family operation. The intervention at the end of each episode offered an opportunity for the family to engage in a concerted campaign to try to force the mother into treatment and reestablish the family order.