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Exploring Places Of Street Drug Dealing In A Downtown Area In Brazil: An Analysis Of The Reliability Of Google Street View In International Criminological Research, Elenice De Souza Oliveira, Ko-Hsin Hsu
Exploring Places Of Street Drug Dealing In A Downtown Area In Brazil: An Analysis Of The Reliability Of Google Street View In International Criminological Research, Elenice De Souza Oliveira, Ko-Hsin Hsu
Department of Justice Studies Faculty Scholarship and Creative Works
This study assesses the reliability of Google Street View (GSV) in auditing environmental features that help create hotbeds of drug dealing in Belo Horizonte, one of Brazil’s largest cities. Based on concepts of “crime generators” and “crime enablers,” a set of 40 items were selected using arrest data related to drug activities for the period between 2007 and 2011. These items served to develop a GSV data collection instrument used to observe features of 135 street segments that were identified as drug dealing hot spots in downtown Belo Horizonte. The study employs an intra-class correlation (ICC) statistics as a measure …
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo
Department of Accounting and Finance Faculty Scholarship and Creative Works
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …