Daniel A. Nelson, Kate Habershon, Kathryn W. Hambrick, Meghan E. McCarthy, Alexios S. Hadji and Grace Tan
To discuss US, EU and UK tax-related issues that sovereign wealth funds should consider when investing in private funds.
Abstract
Purpose
To discuss US, EU and UK tax-related issues that sovereign wealth funds should consider when investing in private funds.
Design/methodology/approach
Discusses various tax-related structuring, operational, risk-allocation, and economic matters that private funds, sovereign wealth funds and other non-US institutional investors should consider a series when evaluating potential private fund investments.
Findings
Despite the market disruption caused by the COVID-19 pandemic, sovereign wealth funds continued to make significant capital commitments to private funds in 2020 and, as the world emerges from the pandemic, are expected to make similar or greater commitments in 2021 and beyond.
Originality/value
Practical guidance from lawyers with wide experience in international tax planning and investment fund structuring.
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Julia Wilpert and Ellen Janssen
This study aims to exploratively compare several characteristics of 330 offending and non-offending Dutch subjects, seeking advice/help from child sexual abuse (CSA) prevention…
Abstract
Purpose
This study aims to exploratively compare several characteristics of 330 offending and non-offending Dutch subjects, seeking advice/help from child sexual abuse (CSA) prevention helpline Stop it Now!-The Netherlands (SiN-NL).
Design/methodology/approach
With a retrospective cross-sectional design, SiN-NL contact logs between March 2012 and June 2016 were investigated.
Findings
Results revealed a few interesting differences and similarities. Contrary to earlier findings, attraction to minors and especially boys did not distinguish offenders and non-offenders. However, intimate partner status, suicidal tendencies and expectation of the helpline differed significantly between the study samples. Also, the relevance of several self-reported CSA promoting and impeding factors varied between groups. The non-offender group more often indicated fear of consequences and avoidance of risk situations to be constraining factors, whilst the offender group more frequently suggested benefiting from professional help and social support.
Practical implications
The results of this study might inform different forms of prevention and treatment programs aimed at similar help-seeking individuals. Because of their perceived CSA promoting potential by help seekers, access to children and substance abuse are important topics to address by operators and taken into account when assessing offending risk. In contrast to earlier findings, sexual orientation did not differentiate offenders from non-offenders and might play a less significant role. Higher rates of suicidal tendencies and need for help and therapy could imply that, compared to non-offenders, offenders require a more cautious approach and additional care.
Originality/value
To our knowledge this is the first study to investigate self-reports of offending and non-offending subjects, seeking advice/help from a CSA prevention helpline.
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Dannii Jarvis, Jake Shaw and Tamsin Lovell
The purpose of this study is to investigate the experiences of adult male prisoners presenting with personality difficulties in an open (Category D) prison in the UK and their…
Abstract
Purpose
The purpose of this study is to investigate the experiences of adult male prisoners presenting with personality difficulties in an open (Category D) prison in the UK and their experience of a pilot offender personality disorder (OPD) pathway Psychologically Enhanced Resettlement Service (PERS) in the prison.
Design/methodology/approach
Thirteen participants who had engaged with PERS were interviewed about their experiences of open conditions and the service. The interviews were transcribed verbatim and analysed using thematic analysis.
Findings
Two superordinate themes were identified relating to participants’ experience of open conditions, highlighting the challenges they faced. These were “the impact of institutionalization” and “relational barriers”. Two superordinate themes were identified relating to participants’ experiences of PERS; these were “relationships with staff” and “service structure”. Each superordinate theme had subordinate themes.
Research limitations/implications
Analysis is based on a small number of interviews in one male prison, and only qualitative data were collected. A mixed-methods approach would enable the triangulation of results.
Practical implications
Clinical importance for the pilot service is established, and there should be consideration for the rollout of PERS to other open establishments.
Originality/value
To the best of the authors’ knowledge, this study is the first to explore the experiences of Category D prisoners within the open estate engaging with a pilot OPD pathway service. Findings illustrate the difficulties OPD service users encounter managing the transition into open prison conditions and highlight elements of the PERS model that can support this process. Clinical and research implications are identified.
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Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American…
Abstract
Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.
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Marcia Perry and Amrik S. Sohal
Presents a case study on quick response practices in a supply chain within the Australian textiles, clothing and footwear (TCF) industry, conducted as part of a government‐led…
Abstract
Presents a case study on quick response practices in a supply chain within the Australian textiles, clothing and footwear (TCF) industry, conducted as part of a government‐led project aimed at improving the performance of the Australian TCF industry towards becoming more internationally competitive. Details of the Australian TCF Industry Quick Response Program are provided, which comprised six major activities: assessing company commitment and readiness; formulation of supply chain clusters; roundtable meetings; workshops and seminars; implementation of quick response techniques and technologies; and audits to assess improvements. The supply chain consists of Myer/Grace Brothers (retailer), Diana Ferrari (shoe manufacturer), Burrowes (shoe components supplier), and Packer Tannery (leather supplier). The activities undertaken within this supply chain are discussed and some of the key lessons learnt from this case study are highlighted.
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Adrian Heng Tsai Tan, Birgit Muskat and Anita Zehrer
The purpose of this paper is to identify and synthesize major streams of research on quality of student experience in higher education, to present an agenda for future research.
Abstract
Purpose
The purpose of this paper is to identify and synthesize major streams of research on quality of student experience in higher education, to present an agenda for future research.
Design/methodology/approach
The paper presents a systematic review of research published in high-quality journals during the period 2000 to 2014 in the areas of quality of student experience and higher education.
Findings
Findings highlight current research trends on the quality of student experience in higher education. Results show five prevailing research streams: exploration of learning experience; exploration of student experience; gender differences in assessment of higher education experience; improvement in quality of student experience; and student satisfaction with higher education experience.
Research Limitations/implications
The identification of the five research streams provides the basis for a synthesis of key issues identified within each research stream. In addition, the identification of purposes and limitations in existing research supports attempts to address issues of the quality of student experiences in higher education.
Practical Implications
Literature currently portrays the quality of student experience as a student-centric idea. Together with the purposes and limitations identified in existing research, the paper proposes an agenda for future research that increases the variety of research streams to provide a deeper understanding of the student experience and to enhance the delivery of quality in higher education.
Originality/value
The findings contribute to the research scene by providing important insights in terms of the current trends and focus of existing research in the area of quality of student experiences in higher education.
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C'est un lieu commun que de réaffirmer ici l'importance croissante des mouvements touristiques dans le monde actuel sur les plans économique, social, culturel ou politique. Dans…
Abstract
C'est un lieu commun que de réaffirmer ici l'importance croissante des mouvements touristiques dans le monde actuel sur les plans économique, social, culturel ou politique. Dans le domaine économique seulement, leur développement entraˆne des conséquences décisives tant sur les relations économiques internationales (le problème des balances des paiements se pose différemment maintenant que les échanges de personnes viennent compléter les échanges de marchandises) que sur l'orientation des activités économiques internes (citons, par exemple, les investissements touristiques — hôtellerie ou moyens de transport — les changements de la consommation par suite de la croissance dans les budgets familiaux du poste distractions et voyages — l'amélioration du niveau de vie — le développement du secteur tertiaire, commerce et services — l'urbanisation, dont le tourisme est, en tant qu'évasion hors des grandes agglomérations, une des conséquences, etc.). Et en face de ce fait: il n'est pas un secteur de l'activité économique qui ne soit transformé, plus ou moins profondément, par l'essor du tourisme — une constatation amère: ce phénomène décisif, économique, social, démographique, culturel n'occupe encore qu'une place tout à fait insignifiante, quand elle n'est pas nulle, dans l'enseignement supérieur de la plupart des pays. Il serait cependant très désirable qu'une meilleure connaissance de ces phénomènes, sans nul doute appelés à poursuivre encore leur développement, soit plus largement répandue parmi les jeunes destinés à former les cadres supérieurs, c'est‐à‐dire l'élite des nations. De ce point de vue, le bilan que l'on peut dresser aujourd'hui ne laisse pas d'être fort affligeant.
Maartje Clercx, Robert Didden, Leam A. Craig and Marije Keulen-de Vos
Forensic vigilance is a central competency that forensic professionals need to meet the complex demands of working in forensic settings. Until recently, no instrument for forensic…
Abstract
Purpose
Forensic vigilance is a central competency that forensic professionals need to meet the complex demands of working in forensic settings. Until recently, no instrument for forensic vigilance was available. This study aims to develop a self-assessment tool of forensic vigilance for individuals and teams working in forensic settings, and investigated its psychometric properties.
Design/methodology/approach
The Forensic Vigilance Estimate (FVE) was presented to 367 forensic psychiatric professionals and 94 non-forensic psychiatric professionals by means of an online survey. Professionals rated themselves on 15 aspects of forensic vigilance.
Findings
The results indicated that the FVE had good psychometric properties, reflected by a good to excellent internal consistency (Cronbach’s α of 0.903), a good split-half reliability (0.884) and good test–retest reliability (0.809). The factor structure of the FVE was captured by a one-factor model (RMSEA 0.09, SRMR 0.05, TLI 0.91 and CFI 0.92). Proportion of explained variance was 52%. Forensic professionals scored significantly higher than non-forensic professionals on the FVE (t(459) = 3.848, p = 0.002).
Practical implications
These results suggest that the FVE may reliably be used for research purposes, e.g. to study the effects of targeted training or intervention or increasing work experience on forensic vigilance or to study which factors influence forensic vigilance.
Originality/value
This study represents the first attempt to capture forensic vigilance with a measuring instrument.
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Le fait même de parler de mesures d'organisation et de promotion, en relation avec le tourisme, vient situer notre problème dans le temps. Car il était une fois une industrie…
Abstract
Le fait même de parler de mesures d'organisation et de promotion, en relation avec le tourisme, vient situer notre problème dans le temps. Car il était une fois une industrie touristique qui n'avait pas besoin de s'organiser ni d'être organisée, elle pouvait également faire abstraction d'une aide extérieure. La gestion des entreprises de tourisme, notamment des hôtels et chemins de fer, s'opérait sans aucune influence étrangère au marché. En d'autres termes, la libre concurrence et l'intérêt personnel suffisaient pour assurer, grâce au mécanisme des prix, l'équilibre du marché touristique et, partant, la rentabilité des entreprises de la branche.
Roisin M. Lyons, Grace Fox and Simon Stephens
In an effort to enhance the student experience and achieve complex learning outcomes the use of gamification in higher education is increasing. Using two case studies, this paper…
Abstract
Purpose
In an effort to enhance the student experience and achieve complex learning outcomes the use of gamification in higher education is increasing. Using two case studies, this paper explores the efficacy of two discrete inclusions of gamification in entrepreneurial education.
Design/methodology/approach
In the first case study, students leveraged their taught knowledge about gamification to develop a gamified business concept. In the second case study, students played a humanitarian game and provided feedback about its design and efficacy.
Findings
The students' overall engagement with entrepreneurial education was significantly influenced by two factors: their perceived learning about gamification; and their perceived engagement with the gamification. It was observed that highly engaged students considered the gamification component of the course challenging.
Originality/value
This study demonstrates the potential of gamification to enhance engagement and to foster higher-order learning in the context of entrepreneurial education.