Dòng Nội dung
1
Cross-border mergers and acquisitions / Scott C. Whitaker.
New York : NY John Wiley & Sons, 2016
440 p. ; 23 cm.



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Digital identities, student investments and eGranary as a placed resource / Bonny Norton and Carrie-Jane Williams // Language and education 2012, Vol26, N.4
2012
p. 315-329

In this article, we draw on our research on the digital portable library, eGranary, under-taken in a rural Ugandan village in 2008, to contribute to place-based studies of digital literacy. Our research project investigated the uptake of eGranary by students in the community, focusing on six secondary students who worked as library scholars in the local library. Drawing on Blommaert’s construct of scale, we illustrate how both space and time were implicated in the diverse practices associated with eGranary, and their in- dexical meanings in the wider community. In addition, with reference to Norton’s work on identity and investment, we illustrate how students’ identities shifted over time from trainee to tutor, and how the use of eGranary enhanced what was socially imaginable to the library scholars. We demonstrate that Norton’s construct of investment thus serves as a useful complement to Blommaert’s construct of scale. We also found, however, that students in the wider community who did not have access to eGranary engaged in practices of resistance. We conclude that while eGranary traveled well to Uganda, the limited local resources available in the community compromised its effectiveness, and may well limit the realization of students’ imagined identities for the future

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Do corporate tax cuts increase investments? / Laura Dobbins, Martin Jacob. // Accounting and Business Research 2016, Vol.46, No.7.

Pages 731-759.

This paper studies the effect of corporate taxes on investment. Since firms with a foreign parent have more cross-country profit shifting opportunities than domestically owned firms do, their effective tax rate and, consequently, their tax-induced costs to investment are lower. We therefore expect capital investment responses to a corporate tax cut to be heterogeneous across firms. Using firm-level data on German corporations, we exploit the 2008 tax reform, which substantially cut corporate taxes as an exogenous policy shock and expect domestically owned firms investments to be more responsive to the reform. We show exactly this in a difference-in-differences setting. We find that the reduction in corporate tax payments led to a one-to-one increase in the real investments of domestic firms. The effect is stronger for domestic firms relying more on internal funds. Correspondingly, labor investment increased more for domestic firms, ensuring a constant mix of input factors. In addition, we show that domestic firms sales grew faster after the tax cut than the sales of foreign-owned firms. Our results imply that corporate tax changes can increase corporate investment but that domestic firms benefit more than foreign-owned firms from a tax cut through higher investment responses resulting in greater sales growth.