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  • Digital Humanities and Cultural Heritage
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: O'Connor, Ray;

    This article provides a detailed account of the origins, ethos and distribution of charitable loan fund societies in Ireland between 1729 and 1823. Charitable loan fund societies differed from other early financial institutions because they were area-based philanthropic societies that sought to animate a philosophy of poverty relief that advocated self-help and self-reliance. They were institutional articulations of early modern ideas about the role and nature of charity and how charitable acts should be administered. This article explains the origins of the first charitable loan fund established by Dean Jonathan Swift in St Patrick’s Parish, Dublin city and provides new insights into the origins of the second loan fund operated by the Dublin Charitable Musical Society. It traces the spread of thirty-two charitable loan fund societies across Ireland in the second half of the eighteenth century and the first two decades of the nineteenth century and places them in the wider context of the associational culture that emerged in Ireland from the mid-eighteenth century. It provides a very brief account of the origins and modus operandi of each charitable loan society and argues that a critical factor impeding the greater spread of the loan fund schemes was a lack of capital

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Cork Open Research A...arrow_drop_down
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    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
    Studia Hibernica
    Article . 2022 . Peer-reviewed
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      image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
      Studia Hibernica
      Article . 2022 . Peer-reviewed
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    Authors: Maqsood Aslam; Etienne Farvaque;

    Have negative experiences (in particular, natural disasters) that central bankers’ have known in their early life influenced monetary policy decisions in front of the COVID-19 pandemic? We answer this question using a sample of 19 developing countries. We show that central bankers who experienced episodes of epidemics in their early life lowered interest rates faster and lower during the COVID-19 pandemic. Personal experience of decision-makers has contributed strongly to explain their behavior during the crisis. International audience

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    Finance Research Letters
    Article . 2022 . Peer-reviewed
    License: Elsevier TDM
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    Authors: Lili Wang;

    Abstract The remarkable growth of new towns in China in the past two decades has amazed the world. How shall we make sense of these mushrooming megaprojects, which profoundly reshape the social and economic landscape not only within China but also globally? Successive reports of epic failures – with many projects evolving into ghost towns – further obscure the picture. Existing literature has been useful in highlighting the political-economic logic behind China’s new town frenzy, attributing the latter to China’s marketization, decentralization, and globalization. These accounts, however, focus mostly on the recent past. Lacking a truly longitudinal approach, they tend to lose sight of the underlying links between the socialist past and the postsocialist present. This paper offers a relatively holistic historical review of China’s three new town movements since 1949. While problematizing these historical processes, the paper draws insights from the theory of new state spaces, viewing new town development as a distinctive spatial strategy and project of the state to facilitate accumulation, social regulation, and state-building during specific historical periods. Based on such theoretical constructs, the paper reveals the historical trajectory and patterns of China’s new town movements in the past seven decades.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Progress in Planningarrow_drop_down
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    Progress in Planning
    Article . 2022 . Peer-reviewed
    License: Elsevier TDM
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      Progress in Planning
      Article . 2022 . Peer-reviewed
      License: Elsevier TDM
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    Authors: Tawiah, Vincent; Borgi, Hela;

    Purpose This paper aims to examine the effect of eXtensible Business Reporting Language (XBRL) adoption on financial reporting quality at the country-level (developing and developed countries). Design/methodology/approach This study uses data from 98 developed and developing countries between 2005 and 2018. This study collected data from various sources such as the World Economic Forum, World Development Indicators, World Governance Indicators and XBRL website. Findings The results show that XBRL is associated with an increased financial reporting quality. However, the relationship is stronger in developing countries than in developed countries. This study also finds that the results remain the same after accounting for years of XBRL experience and the effect of accounting globalisation. The results are consistent with the assumption that XBRL-formatted financial statements improve information efficiency through increased searching efficiency, quality of display and comparability. The results are robust to alternative econometric modifications such as controlling for country, year effects and endogeneity. Practical implications The results can potentially assist the XBRL promoters and regulators in expeditiously assessing the benefits of XBRL and advocating its adoption by many countries. The findings offer more motivations for regulators around the world to mandate this new filing standard format. Originality/value This study contributes to the literature by providing empirical evidence on the consequences of XBRL at the country level. This study provides evidence on an important question of whether the XBRL, new information technology in the accounting field, can play a useful role in improving financial reporting.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ DCU Online Research ...arrow_drop_down
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    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
    Accounting Research Journal
    Article . 2022 . Peer-reviewed
    License: Emerald Insight Site Policies
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    SSRN Electronic Journal
    Article . 2022 . Peer-reviewed
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ DCU Online Research ...arrow_drop_down
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      image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
      Accounting Research Journal
      Article . 2022 . Peer-reviewed
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      SSRN Electronic Journal
      Article . 2022 . Peer-reviewed
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Stefan Sieber; Dan Orsholits; Boris Cheval; Andreas Ihle; +4 Authors

    Abstract Background This study aims to examine whether higher social protection expenditure reduces the negative association of life-course socioeconomic disadvantages with subjective and objective health status and trajectories in later life. Methods We used SHARE data from participants living in 20 European countries aged 50 to 96. Seven waves allowed to examine the trajectories of health inequalities in later life. We used linear mixed-effects models stratified by sex to examine the association between life-course socioeconomic disadvantage and subjective (self-rated health, SRH, N = 55,443) and objective (grip strength, N = 54,718) health. Cross-level interactions between net social protection expenditure as percentage of gross domestic product and life-course socioeconomic disadvantage tested for the moderating effect of social expenditures on the association of disadvantage with SRH and grip strength in later life. Findings Higher social protection expenditure reduced socioeconomic health inequalities in both men and women for grip strength, and in women but not men for SRH. For SRH, the health-inequality-reducing effect of social protection expenditure became weaker with increasing age. This was not observed in grip strength. Some separate expenditure functions (disability, family and children) were found to have inequality-widening effects in men's and women's SRH, which were either offset or overcompensated by the other functions. No inequality-widening effects were observed in grip strength. Interpretation Higher social spending reduces life-course socioeconomic inequalities in women's subjective health and in men's and women's objective health. However, some specific social protection policies may have the unintentional effect of increasing inequalities in people's evaluation of their own health.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Social Science & Med...arrow_drop_down
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    Social Science & Medicine
    Article . 2022 . Peer-reviewed
    License: CC BY NC ND
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    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
    image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
    Serveur académique lausannois
    Article . 2022
    License: CC BY NC ND
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ Social Science & Med...arrow_drop_down
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      Social Science & Medicine
      Article . 2022 . Peer-reviewed
      License: CC BY NC ND
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      Serveur académique lausannois
      Article . 2022
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    Authors: Nouf Binhadab; Robert Gillanders; Thomas McCluskey;

    AbstractWe investigate the importance of corruption in shaping the profit‐shifting behaviour of multinational firms. Using country‐level panel data, we find a significant and positive correlation between corruption and profit shifting. Our findings are consistent with several theoretical arguments predicting that corruption may both facilitate and provide an incentive to firm behaviour that deprives poorer countries of much needed tax revenues. Our findings are robust across a number of corruption and profit‐shifting measures, as well as to an instrumental variable approach that controls for the potential endogeneity between profit shifting and corruption. Our findings also indicate a negative and significant relationship between financial secrecy and outward profit shifting. We conclude that corruption and financial secrecy undermine global efforts to tackle profit shifting by multinational firms.

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    Journal of International Development
    Article . 2023 . Peer-reviewed
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    SSRN Electronic Journal
    Article . 2022 . Peer-reviewed
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      Journal of International Development
      Article . 2023 . Peer-reviewed
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    Authors: Nazan Maksudyan;

    AbstractIn 1975, the world-famous novelist Yaşar Kemal (1923–2015) undertook a series of journalistic interviews with street children in Istanbul. The series, entitled “Children Are Human” (Çocuklar İnsandır), reflects the author's rebellious attitude as well as the revolutionary spirit of hope in the 1970s in Turkey. Kemal's ethnographic fieldwork with street children criticized the demotion of children to a less-than-human status when present among adults. He approached children's rights from a human rights angle, stressing the humanity of children and that children's rights are human rights. The methodological contribution of this research to the history of children and youth is its engagement with ethnography as historical source. His research provided children the opportunity to express their political subjectivities and their understanding of the major political questions of the time, specifically those of social justice, (in)equality, poverty, and ethnic violence encountered in their everyday interactions with politics in the country. Yaşar Kemal's fieldwork notes and transcribed interviews also bring to light immense injustices within an intersectional framework of age, class, ethnicity, and gender. The author emphasizes that children's political agency and their political protest is deeply rooted in their subordination and misery, but also in their dreams and hopes. Situating Yaşar Kemal's “Children Are Human” in the context of the 1970s in Turkey, I hope to contribute to childhood studies with regard to the political agency of children as well as to the history of public intellectuals and newspapers in Turkey and to progressive representations of urban marginalization.

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    International Journal of Middle East Studies
    Article . 2021 . Peer-reviewed
    License: CC BY
    Data sources: Crossref
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    https://doi.org/10.17169/refub...
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      International Journal of Middle East Studies
      Article . 2021 . Peer-reviewed
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    Authors: Yolette, Jérôme,; Magline, Alexis,; David, Telcy,; Pascal, Saffache,; +1 Authors

    Haitian cities are more and more prone to demographic growth, which has a lasting effect on water distribution infrastructures, as well as those that make it possible to clean it up. They are in touch with the growing demand for water, but also with the management methods of this resource. Over the past 25 years, the enlarged agglomeration of Port-au-Prince, the largest agglomeration in the country, has experienced very strong urban expansion with the creation of new precarious spaces. The literature reports that Haiti is now more than 64% urban and 35% of its population lives in the metropolitan area of Port-au-Prince, in the West Department. Over the past decade, the footprint of the Port-au-Prince metropolitan area has grown by 35%. Recent observations on the formation and development of some slums highlight the country’s vulnerability to land-based hazards, which support this form of urbanization through the emergence of environmental displaced persons. Canaan, a human settlement created following the earthquake of January 12, 2010 by presidential decree, and inhabited by the victims of this event, has a deficit in infrastructure and basic urban services. The results of our previous work on this territory lead to a much more in-depth reflection on the need to develop an index of vulnerability to environmental diseases for the population. In fact, most of the households that live there face very precarious situations. The health conditions associated with this context expose the population to increased risks of disease. The measures taken by families to treat water at home do not seem to limit their vulnerability to environmental diseases (infectious and chronic). Improving living conditions in Canaan with a view to sustainability therefore underlies major challenges. What avenues of intervention should be favored to facilitate a favorable development of the population, while taking into account the strong constraints that weigh on their daily lives? The objective of this study is precisely to analyze the vulnerability of the population to water-borne diseases.

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    https://doi.org/10.5772/intech...
    Part of book or chapter of book . 2021 . Peer-reviewed
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      https://doi.org/10.5772/intech...
      Part of book or chapter of book . 2021 . Peer-reviewed
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Uotila, Merja; Paloheimo, Maare;

    The article focuses on masculine consumption patterns and the production and dyeing of textiles in rural Finland in the early nineteenth century. It maintains that the rural consumption of textiles as well as individual choices and tastes evolved, and our selected examples of males’ wardrobes demonstrate that contemporary styles were followed. The article targets an era that can be regarded as a watershed: this was a time when mass production was in its infancy and craft production and self-sufficiency were still relevant to household economies. As the wealth of certain groups, particularly landed peasantry, increased, they began among other things to purchase and wear clothes dyed with imported dyes such as indigo. The presence of blue garments in the wardrobes of the common people testifies to a change that took place in rural Finland. This change is evident especially in our analysis of probate inventories of the male inhabitants. Variety of documents on artisanship, the textile and dyeing industry and the import of indigo dye to Finland provide further evidence. The research thus contributes to the discussion on changing consumption patterns among the rural inhabitants in a country that is usually seen as one to which industrialisation came late. peerReviewed

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    Scandinavian Economic History Review
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    Jyväskylä University Digital Archive
    Article . 2023 . Peer-reviewed
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    Scandinavian Economic History Review
    Article . 2021 . Peer-reviewed
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      Jyväskylä University Digital Archive
      Article . 2023 . Peer-reviewed
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      Scandinavian Economic History Review
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    Authors: Zagel, Hannah; Hübgen, Sabine; Nieuwenhuis, Rense;

    To explain single-mother poverty, existing research has either emphasized individualistic, or contextual explanations. Building on the prevalences and penalties framework (Brady et al. 2017), we advance the literature on single-mother poverty in three aspects: First, we extend the framework to incorporate heterogeneity among single mothers across countries and over time. Second, we apply this extended framework to Germany, the United Kingdom and Sweden, whose trends in single-mother poverty (1990–2014) challenge ideal-typical examples of welfare state regimes. Third, using decomposition analyses, we demonstrate variation across countries in the relative importance of prevalences and penalties to explain time trends in single-mother poverty. Our findings support critiques of static welfare regime typologies, which are unable to account for policy change and poverty trends of single mothers. We conclude that we need to understand the combinations of changes in single mothers’ social compositions and social policy contexts, if we want to explain time trends in single-mother poverty. Peer Reviewed

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    EconStor
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    Social Forces
    Article . 2021 . Peer-reviewed
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    Social Forces
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    EconStor
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    https://doi.org/10.18452/27090...
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  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: O'Connor, Ray;

    This article provides a detailed account of the origins, ethos and distribution of charitable loan fund societies in Ireland between 1729 and 1823. Charitable loan fund societies differed from other early financial institutions because they were area-based philanthropic societies that sought to animate a philosophy of poverty relief that advocated self-help and self-reliance. They were institutional articulations of early modern ideas about the role and nature of charity and how charitable acts should be administered. This article explains the origins of the first charitable loan fund established by Dean Jonathan Swift in St Patrick’s Parish, Dublin city and provides new insights into the origins of the second loan fund operated by the Dublin Charitable Musical Society. It traces the spread of thirty-two charitable loan fund societies across Ireland in the second half of the eighteenth century and the first two decades of the nineteenth century and places them in the wider context of the associational culture that emerged in Ireland from the mid-eighteenth century. It provides a very brief account of the origins and modus operandi of each charitable loan society and argues that a critical factor impeding the greater spread of the loan fund schemes was a lack of capital

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    Studia Hibernica
    Article . 2022 . Peer-reviewed
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    Authors: Maqsood Aslam; Etienne Farvaque;

    Have negative experiences (in particular, natural disasters) that central bankers’ have known in their early life influenced monetary policy decisions in front of the COVID-19 pandemic? We answer this question using a sample of 19 developing countries. We show that central bankers who experienced episodes of epidemics in their early life lowered interest rates faster and lower during the COVID-19 pandemic. Personal experience of decision-makers has contributed strongly to explain their behavior during the crisis. International audience

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    Finance Research Letters
    Article . 2022 . Peer-reviewed
    License: Elsevier TDM
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    Authors: Lili Wang;

    Abstract The remarkable growth of new towns in China in the past two decades has amazed the world. How shall we make sense of these mushrooming megaprojects, which profoundly reshape the social and economic landscape not only within China but also globally? Successive reports of epic failures – with many projects evolving into ghost towns – further obscure the picture. Existing literature has been useful in highlighting the political-economic logic behind China’s new town frenzy, attributing the latter to China’s marketization, decentralization, and globalization. These accounts, however, focus mostly on the recent past. Lacking a truly longitudinal approach, they tend to lose sight of the underlying links between the socialist past and the postsocialist present. This paper offers a relatively holistic historical review of China’s three new town movements since 1949. While problematizing these historical processes, the paper draws insights from the theory of new state spaces, viewing new town development as a distinctive spatial strategy and project of the state to facilitate accumulation, social regulation, and state-building during specific historical periods. Based on such theoretical constructs, the paper reveals the historical trajectory and patterns of China’s new town movements in the past seven decades.

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    Progress in Planning
    Article . 2022 . Peer-reviewed
    License: Elsevier TDM
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      Progress in Planning
      Article . 2022 . Peer-reviewed
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    Authors: Tawiah, Vincent; Borgi, Hela;

    Purpose This paper aims to examine the effect of eXtensible Business Reporting Language (XBRL) adoption on financial reporting quality at the country-level (developing and developed countries). Design/methodology/approach This study uses data from 98 developed and developing countries between 2005 and 2018. This study collected data from various sources such as the World Economic Forum, World Development Indicators, World Governance Indicators and XBRL website. Findings The results show that XBRL is associated with an increased financial reporting quality. However, the relationship is stronger in developing countries than in developed countries. This study also finds that the results remain the same after accounting for years of XBRL experience and the effect of accounting globalisation. The results are consistent with the assumption that XBRL-formatted financial statements improve information efficiency through increased searching efficiency, quality of display and comparability. The results are robust to alternative econometric modifications such as controlling for country, year effects and endogeneity. Practical implications The results can potentially assist the XBRL promoters and regulators in expeditiously assessing the benefits of XBRL and advocating its adoption by many countries. The findings offer more motivations for regulators around the world to mandate this new filing standard format. Originality/value This study contributes to the literature by providing empirical evidence on the consequences of XBRL at the country level. This study provides evidence on an important question of whether the XBRL, new information technology in the accounting field, can play a useful role in improving financial reporting.

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    Accounting Research Journal
    Article . 2022 . Peer-reviewed
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    SSRN Electronic Journal
    Article . 2022 . Peer-reviewed
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      Accounting Research Journal
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    Authors: Stefan Sieber; Dan Orsholits; Boris Cheval; Andreas Ihle; +4 Authors

    Abstract Background This study aims to examine whether higher social protection expenditure reduces the negative association of life-course socioeconomic disadvantages with subjective and objective health status and trajectories in later life. Methods We used SHARE data from participants living in 20 European countries aged 50 to 96. Seven waves allowed to examine the trajectories of health inequalities in later life. We used linear mixed-effects models stratified by sex to examine the association between life-course socioeconomic disadvantage and subjective (self-rated health, SRH, N = 55,443) and objective (grip strength, N = 54,718) health. Cross-level interactions between net social protection expenditure as percentage of gross domestic product and life-course socioeconomic disadvantage tested for the moderating effect of social expenditures on the association of disadvantage with SRH and grip strength in later life. Findings Higher social protection expenditure reduced socioeconomic health inequalities in both men and women for grip strength, and in women but not men for SRH. For SRH, the health-inequality-reducing effect of social protection expenditure became weaker with increasing age. This was not observed in grip strength. Some separate expenditure functions (disability, family and children) were found to have inequality-widening effects in men's and women's SRH, which were either offset or overcompensated by the other functions. No inequality-widening effects were observed in grip strength. Interpretation Higher social spending reduces life-course socioeconomic inequalities in women's subjective health and in men's and women's objective health. However, some specific social protection policies may have the unintentional effect of increasing inequalities in people's evaluation of their own health.

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    Social Science & Medicine
    Article . 2022 . Peer-reviewed
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    Serveur académique lausannois
    Article . 2022
    License: CC BY NC ND
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      Social Science & Medicine
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      Serveur académique lausannois
      Article . 2022
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    Authors: Nouf Binhadab; Robert Gillanders; Thomas McCluskey;

    AbstractWe investigate the importance of corruption in shaping the profit‐shifting behaviour of multinational firms. Using country‐level panel data, we find a significant and positive correlation between corruption and profit shifting. Our findings are consistent with several theoretical arguments predicting that corruption may both facilitate and provide an incentive to firm behaviour that deprives poorer countries of much needed tax revenues. Our findings are robust across a number of corruption and profit‐shifting measures, as well as to an instrumental variable approach that controls for the potential endogeneity between profit shifting and corruption. Our findings also indicate a negative and significant relationship between financial secrecy and outward profit shifting. We conclude that corruption and financial secrecy undermine global efforts to tackle profit shifting by multinational firms.

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    Journal of International Development
    Article . 2023 . Peer-reviewed
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      Journal of International Development
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    Authors: Nazan Maksudyan;

    AbstractIn 1975, the world-famous novelist Yaşar Kemal (1923–2015) undertook a series of journalistic interviews with street children in Istanbul. The series, entitled “Children Are Human” (Çocuklar İnsandır), reflects the author's rebellious attitude as well as the revolutionary spirit of hope in the 1970s in Turkey. Kemal's ethnographic fieldwork with street children criticized the demotion of children to a less-than-human status when present among adults. He approached children's rights from a human rights angle, stressing the humanity of children and that children's rights are human rights. The methodological contribution of this research to the history of children and youth is its engagement with ethnography as historical source. His research provided children the opportunity to express their political subjectivities and their understanding of the major political questions of the time, specifically those of social justice, (in)equality, poverty, and ethnic violence encountered in their everyday interactions with politics in the country. Yaşar Kemal's fieldwork notes and transcribed interviews also bring to light immense injustices within an intersectional framework of age, class, ethnicity, and gender. The author emphasizes that children's political agency and their political protest is deeply rooted in their subordination and misery, but also in their dreams and hopes. Situating Yaşar Kemal's “Children Are Human” in the context of the 1970s in Turkey, I hope to contribute to childhood studies with regard to the political agency of children as well as to the history of public intellectuals and newspapers in Turkey and to progressive representations of urban marginalization.

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    International Journal of Middle East Studies
    Article . 2021 . Peer-reviewed
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      International Journal of Middle East Studies
      Article . 2021 . Peer-reviewed
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    Authors: Yolette, Jérôme,; Magline, Alexis,; David, Telcy,; Pascal, Saffache,; +1 Authors

    Haitian cities are more and more prone to demographic growth, which has a lasting effect on water distribution infrastructures, as well as those that make it possible to clean it up. They are in touch with the growing demand for water, but also with the management methods of this resource. Over the past 25 years, the enlarged agglomeration of Port-au-Prince, the largest agglomeration in the country, has experienced very strong urban expansion with the creation of new precarious spaces. The literature reports that Haiti is now more than 64% urban and 35% of its population lives in the metropolitan area of Port-au-Prince, in the West Department. Over the past decade, the footprint of the Port-au-Prince metropolitan area has grown by 35%. Recent observations on the formation and development of some slums highlight the country’s vulnerability to land-based hazards, which support this form of urbanization through the emergence of environmental displaced persons. Canaan, a human settlement created following the earthquake of January 12, 2010 by presidential decree, and inhabited by the victims of this event, has a deficit in infrastructure and basic urban services. The results of our previous work on this territory lead to a much more in-depth reflection on the need to develop an index of vulnerability to environmental diseases for the population. In fact, most of the households that live there face very precarious situations. The health conditions associated with this context expose the population to increased risks of disease. The measures taken by families to treat water at home do not seem to limit their vulnerability to environmental diseases (infectious and chronic). Improving living conditions in Canaan with a view to sustainability therefore underlies major challenges. What avenues of intervention should be favored to facilitate a favorable development of the population, while taking into account the strong constraints that weigh on their daily lives? The objective of this study is precisely to analyze the vulnerability of the population to water-borne diseases.

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    https://www.intechopen.com/cit...
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    https://doi.org/10.5772/intech...
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    Authors: Uotila, Merja; Paloheimo, Maare;

    The article focuses on masculine consumption patterns and the production and dyeing of textiles in rural Finland in the early nineteenth century. It maintains that the rural consumption of textiles as well as individual choices and tastes evolved, and our selected examples of males’ wardrobes demonstrate that contemporary styles were followed. The article targets an era that can be regarded as a watershed: this was a time when mass production was in its infancy and craft production and self-sufficiency were still relevant to household economies. As the wealth of certain groups, particularly landed peasantry, increased, they began among other things to purchase and wear clothes dyed with imported dyes such as indigo. The presence of blue garments in the wardrobes of the common people testifies to a change that took place in rural Finland. This change is evident especially in our analysis of probate inventories of the male inhabitants. Variety of documents on artisanship, the textile and dyeing industry and the import of indigo dye to Finland provide further evidence. The research thus contributes to the discussion on changing consumption patterns among the rural inhabitants in a country that is usually seen as one to which industrialisation came late. peerReviewed

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    Scandinavian Economic History Review
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    Jyväskylä University Digital Archive
    Article . 2023 . Peer-reviewed
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    Scandinavian Economic History Review
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    Authors: Zagel, Hannah; Hübgen, Sabine; Nieuwenhuis, Rense;

    To explain single-mother poverty, existing research has either emphasized individualistic, or contextual explanations. Building on the prevalences and penalties framework (Brady et al. 2017), we advance the literature on single-mother poverty in three aspects: First, we extend the framework to incorporate heterogeneity among single mothers across countries and over time. Second, we apply this extended framework to Germany, the United Kingdom and Sweden, whose trends in single-mother poverty (1990–2014) challenge ideal-typical examples of welfare state regimes. Third, using decomposition analyses, we demonstrate variation across countries in the relative importance of prevalences and penalties to explain time trends in single-mother poverty. Our findings support critiques of static welfare regime typologies, which are unable to account for policy change and poverty trends of single mothers. We conclude that we need to understand the combinations of changes in single mothers’ social compositions and social policy contexts, if we want to explain time trends in single-mother poverty. Peer Reviewed

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    Social Forces
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    https://doi.org/10.18452/27090...
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