Business Commons^™

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 …

Cacao Together: A Model For True Sustainability In The Chocolate Industry, Kerstin Roos

Capstone Collection

This Course Linked Capstone provides a critical analysis of the concept of sustainable development and then uses this analysis to create a social venture plan for a non-profit called Cacao Together. This capstone project will identify challenges in the sustainable use of cacao by first critiquing the mainstream sustainable development initiatives of certification schemes and corporate sustainability programs. It then offers an alternate framework through the 5 Capital Livelihood assessment tool which when applied, shows the gaps in cacao sustainability initiatives generally. I then propose a social venture that will addresses the needs of many parts of the chocolate supply …

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.

Technological Innovation: A Case Study Of Mobile Internet Information Technology Applications In Community Management, Wan Su, Xiaobo Xu, Yangchun Li, Francisco J. Martinez-Lopez, Ling Li

Information Technology & Decision Sciences Faculty Publications

The Mobile Internet Information Technology MIIT has been widely accepted as one of the most promising technologies in the next decades, having various applications and different value positions. However, few published studies explore and examine the effects of MIIT on community management. Based on the Dramaturgical Theory, this article uses a case study method to get an insightful understanding of MIIT. This article found that the MIIT was used by grid organizations to realize technological innovation and change organizational routines and structures, but eventually it was shaped by them, so this new technology was only able to embed itself into …

China's "Mercantilist" Government Subsidies, The Cost Of Debt And Firm Performance, Chu Yeong Lim, Jiwei Wang, Cheng (Colin) Zeng

Research Collection School Of Accountancy

China has been adopting a “mercantilist” policy by lavishing massive government subsidies on Chinese firms. Using hand-collected subsidy data on Chinese listed companies, we find that firms receiving more subsidies tend to have a lower cost of debt. However, such firms fail to have superior financial performance. Instead, firms with more subsidies tend to be overstaffed, which demonstrates higher social performance. These results are mainly driven by non-tax-based subsidies rather than tax-based subsidies. Overall, our results suggest that the Chinese government uses non-tax-based subsidies to achieve its social policy objectives at the expense of firms’ profitability.

One Staff, Two Branches: The Queens Borough Public Library And New York City's Fiscal Crisis Of The 1970s, Jeffrey A. Kroessler

Publications and Research

During the fiscal crisis of the 1970s, New York City imposed deep budget cuts on the three library systems: the New York Public Library, the Brooklyn Public Library, and the Queens Borough Public Library. As the city cut budgets, the public demanded that libraries be kept open, and elected officials struggled to do both. The Queens Library’s staff was reduced from over 1,100 to barely 700, with branches open only two or three days a week, with one staff serving both. New buildings remained vacant because the library lacked funds to operate them. When the library proposed closing some branches, …

2018 Annual Report, Institute For Veterans And Military Families At Syracuse University

Institute for Veterans and Military Families

This report overviews the accomplishments of the IVMF during 2017-2018.

Optimizing Regulation For An Optimizing Economy, Cary Coglianese

All Faculty Scholarship

Much economic activity in the United States today emanates from technological advances that optimize through contextualization. Innovations as varied as Airbnb and Uber, fintech firms, and precision medicine are transforming major sectors in the economy by customizing goods and services as well as refining matches between available resources and interested buyers. The technological advances that make up the optimizing economy create new challenges for government oversight of the economy. Traditionally, government has overseen economic activity through general regulations that aim to treat all individuals equally; however, in the optimizing economy, business is moving in the direction of greater individualization, not …

The Impact Of The Cost Of Car Ownership On House Price Gradient In Singapore, Naqun Huang, Jing Li, Amanda Ross

Research Collection School Of Economics

This paper examines the extent to which a change in the cost of car ownership affects the house price gradient with respect to distance from the central business district (CBD). Theory suggests that if the cost of car ownership increases, then people will shift towards other modes of transportation, thus reducing house prices farther away from the CBD. However, the cost of car ownership is likely to be endogenous and correlated with various unobserved factors that also contribute to a change in the house price gradient. To obtain causal effects, we exploit a unique feature of Singapore’s car registration process. …

Building Multilateral Anticorruption Enforcement: Analogies Between International Trade & Anti-Bribery Law, Rachel Brewster, Christine Dryden

Faculty Scholarship

In the last twenty years, the United States government has put substantial resources behind the fight against .foreign bribery by using the Foreign Corrupt Practices Act (FCPA) to prosecute unilaterally foreign and domestic companies who engage in corruption abroad. The United States is not entirely alone in this effort, but other countries have been far less vigorous in investing resources in investigations and prosecuting cases. Because of the unilateral and extraterritorial nature of FCPA prosecutions, these cases are sometimes controversial as foreign governments resist American influence in their commercial relations.

In response to this international tension, as well as a …

Searching The Internet To Estimate Deer Population Trends In The U.S., California, And Connecticut, G. Webb

Faculty Research, Scholarly, and Creative Activity

Information for decision making may be publicly available, but costly to obtain. As an experiment in environmental scanning, the internet was searched on a daily basis over several years to collect information and provide analysis related to decisions on deer management. The process discovered that, contrary to common assumptions, the U.S. deer population has apparently been falling since about the year 2000 based on analysis of available state data that had not been aggregated. In some cases, state population estimates were created using standard procedures on available data. Results indicate that differences in survey methods appear to be relatively constant …