The purpose of this paper is to help HR professionals to create a resilience workforce and increase productivity.
Abstract
Purpose
The purpose of this paper is to help HR professionals to create a resilience workforce and increase productivity.
Design/methodology/approach
Viewpoint article.
Findings
While becoming more resilient is a personal journey and the individual is responsible for focussing on their thoughts and feelings and examining their actions and responses during stressful periods, employers and HR professionals can also support the individual at an organisational level to help them become happier and perform better.
Originality/value
With over 40 years’ experience, Cardinal Clinic is dedicated to helping people struggling with mental health issues by providing treatment plans tailored to each patient’s needs to help them on their road to recovery. Cardinal Corporate was launched to help businesses support staff members dealing with mental health issues and implement strategies to ensure the overall well-being of their teams.
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Sudip Ghosh, Christine Harrington and Walter Smith
The purpose of this paper is to identify possible tax synergies from acquisitions when the acquiring firm gains a non‐debt tax shield (NDTS) not directly associated with its own…
Abstract
Purpose
The purpose of this paper is to identify possible tax synergies from acquisitions when the acquiring firm gains a non‐debt tax shield (NDTS) not directly associated with its own past performance, or a windfall NDTS. One possible benefit of a windfall NDTS is reduced reliance on interest tax shields to lower the firm's marginal tax rate (MTR).
Design/methodology/approach
This paper tests the likelihood of issuing debt following acquisitions of windfall non‐debt tax attributes with logistic regressions. Both acquirers and targets are publicly held US firms. Acquisitions are completed from 1987 to 2003, and debt issues are observed following the deal. Target firm tax attributes are defined as the total tax spread, tax loss carryforward (TLCF), and the MTR.
Findings
Target firm tax spread and TLCFs are inconsequential to the acquirer's likelihood of issuing future debt, suggesting that tax synergies are relatively unimportant motives for acquisitions. As predicted, the target firm MTR is not significant to acquirer debt issues.
Originality/value
This paper makes several contributions. First, the notion of tax synergies from acquisitions is unresolved. This paper continues the search for tax synergies in acquisitions by examining the importance of acquired NDTS in the post‐acquisition period. Second, this paper examines the influence of NDTS on debt issuance in a post‐event framework. Third, this paper provides additional evidence that corporate managers have leverage targets.
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As social movements engage in transnational legal processes, they have articulated innovative rights claims outside the nation-state frame. This chapter analyzes emerging…
Abstract
As social movements engage in transnational legal processes, they have articulated innovative rights claims outside the nation-state frame. This chapter analyzes emerging practices of legal mobilization in response to global governance through a case study of the “right to food sovereignty.” The claim of food sovereignty has been mobilized transnationally by small-scale food producers, food-chain workers, and the food insecure to oppose the liberalization of food and agriculture. The author analyzes the formation of this claim in relation to the rise of a “network imaginary” of global governance. By drawing on ethnographic research, the author shows how activists have internalized this imaginary within their claims and practices of legal mobilization. In doing so, the author argues, transnational food sovereignty activists co-constitute global food governance from below. Ultimately, the development of these practices in response to shifting forms of transnational legality reflects the enduring, mutually constitutive relationship between law and social movements on a global scale.