CSR, tax and development

This article explores and critically examines the connections between tax and development on the one hand and tax and corporate social responsibility (CSR) on the other. It does so because, while there is increasing recognition of the importance of taxation to efforts to resource the state and to finance ways of tackling poverty, there is a surprising lack of attention to tax avoidance and evasion as a CSR issue for transnational corporations operating in the South, even among those companies that pride themselves on being CSR leaders. We review evidence of these trends, provide an empirical analysis of how leading firms deal with tax in their corporate reporting and make the case for including taxation as a new frontier in progressive CSR

Using Velocity Dispersion to Estimate Halo Mass: Is the Local Group in Tension with Λ\LambdaCDM?

Satellite galaxies are commonly used as tracers to measure the line-of-sight velocity dispersion ($\sigma_{\rm LOS}$) of the dark matter halo associated with their central galaxy, and thereby to estimate the halo's mass. Recent observational dispersion estimates of the Local Group, including the Milky Way and M31, suggest $\sigma\sim$50 km/s, which is surprisingly low when compared to the theoretical expectation of $\sigma\sim$100s km/s for systems of their mass. Does this pose a problem for $\Lambda$CDM? We explore this tension using the {\small{SURFS}} suite of $N$-body simulations, containing over 10000 (sub)haloes with well tracked orbits. We test how well a central galaxy's host halo velocity dispersion can be recovered by sampling $\sigma_{\rm LOS}$ of subhaloes and surrounding haloes. Our results demonstrate that $\sigma_{\rm LOS}$ is biased mass proxy. We define an optimal window in $v_{\rm LOS}$ and projected distance ($D_p$) -- $0.5\lesssim D_p/R_{\rm vir}\lesssim1.0$ and $v_{\rm LOS} \lesssim0.5V_{\rm esc}$, where $R_{\rm vir}$ is the virial radius and $V_{\rm esc}$ is the escape velocity -- such that the scatter in LOS to halo dispersion is minimised - $\sigma_{\rm LOS}=(0.5\pm0.1)\sigma_{v,{\rm H}}$. We argue that this window should be used to measure line-of-sight dispersions as a proxy for mass, as it minimises scatter in the $\sigma_{\rm LOS}-M_{\rm vir}$ relation. This bias also naturally explains the results from \cite{mcconnachie2012a}, who used similar cuts when estimating $\sigma_{\rm LOS,LG}$, producing a bias of $\sigma_{\rm LG}=(0.44\pm0.14)\sigma_{v,{\rm H}}$. We conclude that the Local Group's velocity dispersion does not pose a problem for $\Lambda$CDM and has a mass of $\log M_{\rm LG, vir}/M_\odot=12.0^{+0.8}_{-2.0}$.Comment: 8 pages, 7 figures, accepted for publicatio

'Mindless markers of the nation': The routine flagging of nationhood across the visual environment

The visual environment has increasingly been used as a lens with which to understand wider processes of social and economic change with studies employing in-depth qualitative approaches to focus on, for example, gentrification or trans-national networks. This exploratory paper offers an alternative perspective by using a novel method, quantitative photo mapping, to examine the extent to which a particular socio-cultural marker, the nation, is ‘flagged’ across three contrasting sites in Britain. As a multi-national state with an increasingly diverse population, Britain offers a particularly fruitful case study, drawing in debates around devolution, European integration and Commonwealth migration. In contributing to wider debates around banal nationalism, the paper notes the extent to which nations are increasingly articulated through commerce, consumption and market exchange and the overall significance of everyday markers (signs, objects, infrastructure) in naturalising a national view of the world

Advances in the study of coke formation over zeolite catalysts in the methanol-to-hydrocarbon process

Methanol-to-hydrocarbon (MTH) process over acidic zeolite catalysts has been widely utilised to yield many types of hydrocarbons, some of which are eventually converted into the highly dehydrogenated (graphitized) carbonaceous species (cokes). The coking process can be divided into two parallel pathways based on the accepted hydrocarbon pool theory. From extensive investigations, it is reasonable to conclude that inner zeollite cavity/channel reactions at acidic sites generate cokes. However, coke formation and accumulation over the zeolite external surfaces play a major role in reaction deactivation as they contribute a great portion to the total coke amount. Herein we have reviewed previous literatures and included some recent works from KOPRC in understanding the nature and mechanism of coke formation, particularly during an H-ZSM-5 catalysed MTH reaction. We specially conclude that rapid aromatics formation at the zeolite crystalite edges is the main reason for later stage coke accumulation on the zeolite external surfaces. Accordingly, the catalyst deactivation is in a great certain to arise at those edge areas due to having the earliest contact with the incoming methanol reactant. The final coke structure is therefore built up with layers of poly-aromatics, as the potential sp2 carbons leading to pre-graphite structure. We have proposed a coke formation model particularly for the acidic catalyst, which we believe will be of assistance in understanding—and hence minimising—the coke formation mechanisms

“Submitting Love?”: a sensory sociology of Southbourne

This article seeks to remember the Southbourne building of Sheffield Hallam University, United Kingdom, which housed students, academics, and administrative staff until August 2014. Data were collected from an ethnographic observation study of students handing in completed coursework. Findings are presented in the form of an audio “soundscape” and a literary narrative. It is argued that these hypermodal tools should form a growing part of qualitative inquiry as sensory social research. The historic application and practical impediments of such sensorial and aural techniques are discussed, alongside the challenge they provide to the received practices concerning how journal articles can be experienced

Building development and roads: implications for the distribution of stone curlews across the Brecks

Background: Substantial new housing and infrastructure development planned within England has the potential to conflict with the nature conservation interests of protected sites. The Breckland area of eastern England (the Brecks) is designated as a Special Protection Area for a number of bird species, including the stone curlew (for which it holds more than 60% of the UK total population). We explore the effect of buildings and roads on the spatial distribution of stone curlew nests across the Brecks in order to inform strategic development plans to avoid adverse effects on such European protected sites. Methodology: Using data across all years (and subsets of years) over the period 1988 – 2006 but restricted to habitat areas of arable land with suitable soils, we assessed nest density in relation to the distances to nearest settlements and to major roads. Measures of the local density of nearby buildings, roads and traffic levels were assessed using normal kernel distance-weighting functions. Quasi-Poisson generalised linear mixed models allowing for spatial auto-correlation were fitted. Results: Significantly lower densities of stone curlew nests were found at distances up to 1500m from settlements, and distances up to 1000m or more from major (trunk) roads. The best fitting models involved optimally distance-weighted variables for the extent of nearby buildings and the trunk road traffic levels. Significance : The results and predictions from this study of past data suggests there is cause for concern that future housing development and associated road infrastructure within the Breckland area could have negative impacts on the nesting stone curlew population. Given the strict legal protection afforded to the SPA the planning and conservation bodies have subsequently agreed precautionary restrictions on building development within the distances identified and used the modelling predictions to agree mitigation measures for proposed trunk road developments

Hsf1 and Hsp90 orchestrate temperature-dependent global transcriptional remodelling and chromatin architecture in Candida albicans

We thank Karim Gharbi and Urmi Trivedi for their assistance with RNA sequencing, carried out in the GenePool genomics facility (University of Edinburgh). We also thank Susan Fairley and Eduardo De Paiva Alves (Centre for Genome Enabled Biology and Medicine, University of Aberdeen) for help with the initial bioinformatics analysis. We thank Aaron Mitchell for kindly providing the ALS3 mutant, Julian Naglik for the gift of TR146 cells, and Jon Richardson for technical assistance. We thank the Genomics and Bioinformatics core of the Faculty of Health Sciences for Next Generation Sequencing and Bioinformatics support, the Information and Communication Technology Office at the University of Macau for providing access to a High Performance Computer and Jacky Chan and William Pang for their expert support on the High Performance Computer. Finally, we thank Amanda Veri for generating CaLC2928. M.D.L. is supported by a Sir Henry Wellcome Postdoctoral Fellowship (Wellcome Trust 096072), R.A.F. by a Wellcome Trust-Massachusetts Institute of Technology (MIT) Postdoctoral Fellowship, L.E.C. by a Canada Research Chair in Microbial Genomics and Infectious Disease and by Canadian Institutes of Health Research Grants MOP-119520 and MOP-86452, A.J. P.B. was supported by the UK Biotechnology and Biological Sciences Research Council (BB/F00513X/1) and by the European Research Council (ERC-2009-AdG-249793-STRIFE), KHW is supported by the Science and Technology Development Fund of Macau S.A.R (FDCT) (085/2014/A2) and the Research and Development Administrative Office of the University of Macau (SRG2014-00003-FHS) and R.T.W. by the Burroughs Wellcome fund and NIH R15AO094406. Data availability RNA-sequencing data sets are available at ArrayExpress (www.ebi.ac.uk) under accession code E-MTAB-4075. ChIP-seq data sets are available at the NCBI SRA database (http://www.ncbi.nlm.nih.gov) under accession code SRP071687. The authors declare that all other data supporting the findings of this study are available within the article and its supplementary information files, or from the corresponding author upon request.Peer reviewedPublisher PD