Business Commons^™

The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward

Books/Book Chapters

No abstract provided.

Investigating The Impact Of Internationally Acquired Qualifications On Labour Market Performance: The Case Of Brazil, Charles Alves De Castro

Articles

The aim of this study is to examine the labour market performance of Brazilian students who have acquired international qualifications in the areas of engineering and science. A comprehensive analysis of the literature review demonstrates the importance of international qualifications covering both their benefits and challenges. The gaps found in the literature review are also discussed, as well as the need for a more concrete theoretical framework about the subject. The data used in this research was gathered by semi-structured one-to-one interviews conducted in both person and through telephone. The participants consisted of Brazilian students who have acquired international qualifications …

Liminal Entrepreneuring: The Creative Practices Of Nascent Necessity Entrepreneurs, Lucia Garcia-Lorenzo, Paul Donnelly, Lucia Sell-Trujillo, J. Miguel Imas

Articles

This paper contributes to creative entrepreneurship studies through exploring ‘liminal entrepreneuring’, i.e., the organization-creation entrepreneurial practices and narratives of individuals living in precarious conditions. Drawing on a processual approach to entrepreneurship and Turner’s liminality concept, we study the transition from un(der)employment to entrepreneurship of 50 nascent necessity entrepreneurs (NNEs) in Spain, the United Kingdom, and Ireland. The paper asks how these agents develop creative entrepreneuring practices in their efforts to overcome their condition of ‘necessity’. The analysis shows how, in their everyday liminal entrepreneuring, NNEs disassemble their identities and social positions, experiment with new relationships and alternative visions of themselves, …

Becoming A Decolonial Feminist Ethnographer: Addressing The Complexities Of Positionality And Representation, Jennifer Manning

Articles

Abstract Organisation and management scholars are often preoccupied with developing, refining and advancing knowledge, and in so doing, the empirical process through which knowledge is advanced can be ignored together with the impact this process can have on participants and scholars. This article draws attention to how management scholars might negotiate the complexities of positionality and representation through an illustrative case: my experience of becoming a decolonial feminist ethnographer. Drawing upon my doctoral research, I share the experience of my ethnographic journey to become a decolonial feminist ethnographer. Developing a decolonial feminist approach to ethnography enabled me to identify positionality …

Taxation For Whom?:A Diachronic Analysis Of Taxation In Ireland And The United Kingdom From 1970-2015., Ewan Macdonald, John Hogan, Brendan O'Rourke

Other

This paper explores the discursive development of taxation within budget speeches in two countries, the Republic of Ireland and the United Kingdom, from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically in both countries, what are the similarities and differences in the observable discourses across both countries, and for whom and how are these discourses legitimised? In answering these questions, this paper makes use of Corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about the …

Certain But Stable? A Diachronic Analysis Of Taxation In Ireland From 1970-2015, Ewan Alexander Macdonald, John Hogan, Brendan O'Rourke

Other

Certain but stable? A diachronic analysis of taxation in Ireland from 1970-2015

This paper explores the discursive development of taxation within budget speeches in Ireland from 1970 to 2015 by means of a corpus-assisted discourse analysis. We ask the following questions; how have discourses of taxation developed diachronically and what are the similarities and differences in the observable discourses? In answering these questions, this paper makes use of corpus linguistics, a methodological approach which utilises computational analysis of large bodies of text to draw statistically significant conclusions about word usage. It is expected, though not taken a priori, that …

Introduction, Lorcan Sirr

Articles

Over many decades, it has been rare for a week to pass without housing-related issues being close to, or at, the top of news and political agendas. As everybody has to live somewhere, housing – and its related elements of property, building, planning and finance – is a topic in which everybody has both a stake and an opinion. It is the most personal of subjects – in many respects, our housing shapes our lives.