Catherine Pilkington and Sue Farron
The OECD is currently grappling with the problem posed by the rapid growth of e‐commerce, which undermines existing international taxation principles of source residency and…
Abstract
The OECD is currently grappling with the problem posed by the rapid growth of e‐commerce, which undermines existing international taxation principles of source residency and permanent establishment. Although the OECD is examining the problem, its solutions to date fall short of suggesting significant changes to the basis of international taxation. It is argued in this paper that the existing conceptual basis of international taxation is inadequate to cope with the challenges presented by e‐commerce, and that new conceptual approaches are needed urgently. In this paper, we set out the nature of the challenge which e‐commerce presents to taxing authorities in respect of direct taxation, and we examine the nature of the OECD responses to the problem. We suggest that the basis of a new conceptual approach may be found in the examination of marketing principles, and proceed to construct a model of web site based economic activity. Our model, and the principles upon which it is based, suggest that international taxation of e‐commerce should be based upon the concept of ‘substantial economic presence’, and that this concept should replace the notions of residence and establishment.
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John Blake, Oriol Amat, Catherine Gowthorpe and Catherine Pilkington
Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which…
Abstract
Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. First, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds to examine accounting regulations in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of the “true and fair” view requirement and the link between taxation and accounting. The three countries are selected because of the interesting contrasts which they provide; these contrasts are examined in detail in the paper. The work is based on a series of interviews carried out with leading accounting practitioners in the three countries during 1996‐1997. The paper concludes that there are significant obstacles to accounting harmonisation in Europe and that there is potential for continuing diversity of national accounting practice.
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– The purpose of this study is to examine two rival narratives regarding the nature and evolution of money with reference to metaphor.
Abstract
Purpose
The purpose of this study is to examine two rival narratives regarding the nature and evolution of money with reference to metaphor.
Design/methodology/approach
The article draws on theoretical literature on money. Post-Keynesian perspectives are given consideration due to the particular attention that this school has given to money.
Findings
A crucial divide in the understanding of money is interpreted in terms of two different narratives. We conclude that the narrative of money as credit has greater explanatory power, but that the commodity narrative, which is metaphorical in nature, is easier to comprehend and conceptualize.
Research limitations/implications
This study has been qualitative in nature; further research would require specification of a linguistic methodology, including selection and analysis of a corpus. A process for detecting metaphors within a selected corpus would also need to be established. Moreover, the discussion of the commodity metaphor as a normative theory has not considered the moral aspects of different views on debt and credit.
Social implications
Study of metaphor should shed light on basic assumptions behind public policy choices. This should enhance the general understanding of related debates, for example on public spending (i.e. austerity versus stimulus).
Originality/value
This article examines a familiar debate in economics using the methods of linguistics. The approach may also serve a function as a pedagogical tool.
Alan Pilkington and Catherine Liston‐Heyes
For the past 20 years, the field of production and operations management (POM) has tried to establish itself as a discipline distinct from operations research (OR), management…
Abstract
For the past 20 years, the field of production and operations management (POM) has tried to establish itself as a discipline distinct from operations research (OR), management science (MS) and industrial engineering (IE). Sceptics argue that POM has failed to develop its own body of literature, lacks a distinct intellectual structure and that there is little appreciation of what it stands for. In this paper we use bibliometric techniques (a factor analysis of co‐citations) to investigate the intellectual pillars of the POM literature and explore whether these are distinct from those commonly associated with its rival fields. We also use simple non‐parametric techniques to show that the research agenda of European POM scholars differs substantially from that of their North American counterparts, and argue that such transatlantic differences may have exacerbated the difficulties POM has experienced in developing as a respected academic discipline.
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Academic literature and news media on young people’s activism predominantly champions young people who align with liberal or progressive values, evident most recently in the…
Abstract
Academic literature and news media on young people’s activism predominantly champions young people who align with liberal or progressive values, evident most recently in the youth-led climate strikes around the world. Research is often undertaken by scholars who see their work as advocacy for children and young people, countering deficit-based depictions of politically disengaged or ill-informed youth. Yet, this scholarship rarely includes young people whose forms of political activism align with conservative, right-wing, or even alt-right politics. Such ‘selective advocacy’ reinforces a limited picture of the who and what of young people’s political participation. In this chapter, I explore what it might mean for the field of youth studies to provide a more complex picture of young people’s activism and the necessary discomfort that emerges when the desire to advocate for young research participants conflicts with a researcher’s own political and moral concerns. Through a feminist post-structural frame, I examine media and public discourses surrounding instances of young people’s activism in conservative, right-wing, and alt-right spaces. I present the case of a conservative protest organised by a group of university students and targeting a drag queen hosted children’s story time at a library in Brisbane, Australia. This case highlights the importance of maintaining ‘epistemic uncertainty’ when it comes to the complexity of youth and activism. If we are to provide a fuller picture of youth activism, I argue that it is important not to overlook less ‘comfortable’ forms that do not neatly align with the progressive advocacy that dominates the field of youth studies.
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Catherine Watts and Angela Pickering
Increasing numbers of full‐time undergraduates are supplementing their income by seeking paid employment during term‐time. This article presents some preliminary findings from a…
Abstract
Increasing numbers of full‐time undergraduates are supplementing their income by seeking paid employment during term‐time. This article presents some preliminary findings from a research project which explores to what extent academic progress is affected by the part‐time, term‐time paid employment of full‐time undergraduates. It begins by considering changes made to the student funding mechanism over the past few decades and briefly contextualises the study in relation to other relevant studies. It then presents the initial findings of the study and discusses these in the light of the implications raised for: students; the institution; academic staff; employers.
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The article reports on a study which aimed to examine to what extent students’ academic performance is affected by their part‐time, term‐time employment and to explore individual…
Abstract
The article reports on a study which aimed to examine to what extent students’ academic performance is affected by their part‐time, term‐time employment and to explore individual perceptions of the phenomenon using both qualitative and quantitative research methods. The study was conducted during the academic year 1999/2000 and involved full‐time undergraduates from the BA in Business Studies programme at the University of Brighton. A total of 12 semi‐structured individual interviews were conducted and a quantitative dimension was included to provide a more objective picture to the student perceptions. The key findings are discussed under the following headings: issues for the students; issues for the academic staff; issues for employers; issues for the institution.
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Catherine Brown, Sharon Christensen, Andrea Blake, Karlina Indraswari, Clevo Wilson and Kevin Desouza
Information on the impact of flooding is fundamental to mitigating flood risk in residential property. This paper aims to provide insight into the seller disclosure of flood risk…
Abstract
Purpose
Information on the impact of flooding is fundamental to mitigating flood risk in residential property. This paper aims to provide insight into the seller disclosure of flood risk and buyer behaviour in the absence of mandated seller disclosure.
Design/methodology/approach
This paper adopts a case study approach to critically evaluate the matrix of flood information available for buyers purchasing residential property in Brisbane, Queensland. This paper uses big data analytic techniques to extract and analyse internet data from online seller agents and buyer platforms to gain an understanding of buyer awareness and consideration of flood risk in the residential property market.
Findings
Analysis of property marketing data demonstrates that seller agents voluntarily disclose flood impact only in periods where a flooding event is anticipated and is limited to asserting a property is free of flood risk. Analysis of buyer commentary demonstrates that buyers are either unaware of flood information or are discounting the risk of flood in favour of other property and locational attributes when selecting residential property.
Practical implications
This research suggests that improved and accessible government-provided flood mapping tools are not enhancing buyers’ understanding and awareness of flood risk. Accordingly, it is recommended that mandatory disclosure be introduced in Queensland so that buyers are more able to manage risk and investment decisions before the purchase of residential property.
Originality/value
This paper contributes to existing literature on raising community awareness and understanding of natural disaster risks and makes a further contribution in identifying mandatory disclosure as a mechanism to highlight the risk of flooding and inform residential property purchasers.
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Jane Whitney Gibson, Richard M. Hodgetts and Jorge M. Herrera
This paper discusses the lives and contributions of five key members of the Management History Division: Arthur G. Bedeian; Alfred A. Bolton; James C. Worthy (now deceased);…
Abstract
This paper discusses the lives and contributions of five key members of the Management History Division: Arthur G. Bedeian; Alfred A. Bolton; James C. Worthy (now deceased); Charles D. Wrege; and Daniel A. Wren. Each has proved himself a teacher and intellectual leader in matters of fundamental concern to management history.