Unitary taxation : The case for global formulary apportionment

Unitary taxation is the taxation of the worldwide income of a multinational enterprise (MNE) and is normally based on a formulary apportionment method, which allocates income to the relevant jurisdictions based on a percentage of the MNE's world-wide profits. The unitary taxation model has several advantages over the existing arm's length model: 1. Where MNEs are highly integrated, unitary taxation has greater consistency with economic reality. 2. Greater certainty is provided to taxpayers. 3. Unitary taxation conforms to the aim of efficient operations within the MNE. 4. The aim of unitary taxation, to find an equitable split of profits between the jurisdictions, should ultimately be the overall aim of any tax regime. The advantages and disadvantages associated with the adoption of a unitary taxation model through the implementation of a formulary apportionment approach to the taxation of MNEs are examined.

Global civil society and adult education for social change : a postcolonial perspective

Adult education plays an important role in global economic development and features prominently in debates about changing requirements of post-industrial knowledge societies. This dominant technical-instrumental understanding of adult education in public discourse masks the transformative function of certain types of adult education - that is, the possibilities of adult education to improve social justice issues such as workers’ rights, human rights, civic participation in governance and socially just development. Given the increasing social stratification between and within the North and South in the global era, the potential of adult education to effect social change has been rediscovered by organisations within global civil society, namely international non-governmental organisations (INGOs). The broad objective of this research was to carry out an in-depth qualitative case study of a human rights advocacy program provided by a Northern INGO predominantly operating within the global South. The study analyses how participants see this program in terms of its potential to contribute to progressive social change in their home communities across the Asia-Pacific region. The following questions guided the study: 1. To what extent does this adult education program challenge existing systems of domination and marginalisation? 2. How did completion of the program affect participants’ views of their abilities to facilitate social action within their communities? Data sources for this research were interviews with 19 participants and staff and questionnaires from 28 participants of the program from a variety of countries in the Asia-pacific region. The gap in the literature that this study addressed is that existing empirical research sidelines the analysis of the globalisation, adult education, and social change nexus from a perspective that takes the marginalised other seriously, tending instead to mirror the material subjugation of the South in discursive practices. Social change is highly context-specific and strategies to advance it depend on the way in which people understand their reality and are affected by adverse social conditions. The present study employed a postcolonial framework that provided a holistic approach to analysing adult education for social change inclusive of material, political, and social conditions and the interplay between these from the local to the global level. The program convincingly exemplified an example of adult education for counter-hegemonic resistance against the dominant neoliberal discourse. It achieved this by enabling participants, based on Freirian pedagogical principles, to locate the problem of social change and frame their strategies to address it within mutually constitutive local and global developments and the discourses that describe them. It provided the underpinning knowledge and skills for effective advocacy and created opportunities to build networks between various stakeholders. At minimum, most advocates accord their participation in the program a supporting role in enhancing their ability to examine causes for social injustices and ways to address these. Some advocates even regarded their program participation as fundamental in understanding these issues. Almost all participants reported an increased skill-set that enabled them to become more effective advocates.

Local and global responses to disaster: #eqnz and the Christchurch earthquake

Building on innovative frameworks for analysing and visualising the tweet data available from Twitter, developed by the authors, this paper examines the patterns of tweeting activity that occurred during and after the Feb, 2011 Christchurch earthquake. Local and global responses to the disaster were organised around the pre-existing hashtag #eqnz, which averaged some 100 tweets per minute in the hours following the earthquake. The paper identifies the key contributors to the #eqnz network and shows the key themes of their messages. Emerging from this analysis is a more detailed understanding of Twitter and other social media as key elements in the overall ecology of the media forms used for crisis communication. Such uses point both to the importance of social media as a tool for affected communities to self-organise their disaster response and recovery activities, and as a tool for emergency management services to disseminate key information and receive updates from local communities.

The Roots of Danger: Violent Crime in Global Perspective

Prentice Hall’s Masters Series in Criminology brings the work of true masters to life for a new audience of readers, presenting brief and accessible introductions to crime and criminology topics from some of the leading scholars in criminology today. All authors in the series are true academic pioneers, and each book in the series pulls from the authors’ decades of research and writing in their fields. The first and only series of its kind, Prentice Hall’s Masters Series in Criminology introduces readers to the scholars and issues that are at the core of modern criminology.

Creating Institutions: Linking the Local and the Global in the Travel of Crime Policies

Institutions represent the ‘technologies of the social.’ They are increasingly modelled and transported to other cultures and societies, and criminal justice institutions—traditional, parochial, and local as they are—are no exception to this. Problems of crime and insecurity have engendered the travelling of institutions from the centre to the periphery and vice versa. This paper will explore the problems which arise from travelling and modelling, and from the transport and creation of institutions in the area of criminal justice. An important feature in the travel of criminal justice institutions is the use of ‘local knowledge’ and its role in this process.

Four obstacles facing the management accounting professionals as they seek to step up as global leaders

No matter how aspirational they are, management accountants face a series of roadblocks in the course of building careers in organisations. Experts reveal the four key obstacles that need to be addressed in the course of becoming global leaders.