Competing with Whom? European Tax Competition, the “Great Fragmentation of the Firm,” and Varieties of FDI Attraction Profiles

International tax competition is generally framed as states competing for foreign direct investment (FDI), and analyses of the phenomenon draw heavily on FDI statistics. In and of themselves, however, FDI statistics are merely a quantification of the value of investment projects and tell us little about the heterogeneity of these projects and the distinct patterns of competitive dynamics between countries they generate. In this paper, we create a more sophisticated understanding of international tax competition by pointing out its variegated nature. To do so, we introduce the notion of the "great fragmentation of the firm" to distinguish between five categories of FDI: manufacturing affiliates, shared service centers, research and development facilities, intermediate holding companies, and top holding companies. Using a novel combination of firm-level and country-level data, we identify for each category of FDI which European Union member states are most successful in attracting it, what macro-institutional and tax arrangements they rely on for doing so, and what benefits they receive from it in terms of tax revenues and employment creation. In this way we were able to identify five distinct FDI attraction profiles and show that, rather than being a game of all against all, tax competition in the European Union increasingly takes place amongst subsets of countries that compete for similar categories of FDI.Der internationale Steuerwettbewerb wird üblicherweise als ein Wettbewerb zwischen Staaten um ausländische Direktinvestitionen (foreign direct investment, FDI) dargestellt. Analysen zu diesem Thema stützen sich weitgehend auf FDI-Statistiken, die jedoch ausschließlich den zahlenmäßigen Wert von Investitionsprojekten beschreiben. Sie besagen daher wenig über die Heterogenität dieser Projekte und die durch sie erzeugten distinkten Muster wettbewerblicher Dynamik zwischen Ländern. Mit diesem Papier möchten wir zu einem differenzierteren Verständnis des internationalen Steuerwettbewerbs beitragen, indem wir dessen vielfältige Erscheinungsformen aufzeigen. Hierzu führen wir den Begriff der „großen Fragmentierung des Unternehmens“ (great fragmentation) ein, um zwischen fünf FDI-Kategorien zu unterscheiden: Produktionsstandorte, Shared Service Centers, Forschungs- und Entwicklungszentren, Zwischenholdings und Dachholdings. Durch eine neuartige Kombination von Unternehmens- und Länderdaten ermitteln wir für jede dieser Kategorien, welche EU-Mitgliedstaaten am erfolgreichsten ausländische Direktinvestitionen darin anwerben, auf welche makroinstitutionellen und steuerlichen Arrangements sie sich hierbei stützen und welchen Nutzen im Hinblick auf Steuererträge und neu geschaffene Arbeitsplätze sie hieraus ziehen. Auf diese Weise können wir fünf verschiedene FDI-Attraktivitätsprofile erarbeiten und zeigen, dass der Steuerwettbewerb zwischen den Staaten der Europäischen Union nicht etwa ein Spiel ist, in dem alle gegen alle antreten, sondern dass er zunehmend zwischen Untergruppen von Staaten stattfindet, die in ähnlichen FDI-Kategorien miteinander konkurrieren.Contents 1 Introduction 2 The great fragmentation of the firm 3 The anatomy and geographical dispersion of corporate groups Manufacturing affiliates Shared service centers Research and development (R&D) facilities Top holding companies Intermediate holding companies 4 Analytical approach, data, and visualization Analytical approach Data Clustering analysis and visualization of the results 5 Results Manufacturing affiliates Shared service centers Research and development (R&D) facilities Top holding companies Intermediate holding companies Towards a typology of “FDI attraction profiles” 6 Conclusion Reference

"White-Collar Crime": The Concept and Its Potential for the Analysis of Financial Crime

Despite the ubiquity of illegality in today’s financial markets and the questions this raises with regard to the social legitimacy of today’s financial industry, systematic scrutiny of the phenomenon of financial crime is lacking in the field of sociology. One field of research in which the illegal dimensions of capitalist dynamics have long taken center stage is the field of white-collar crime research. This article makes available to economic sociologists an overview of the most important conceptual insights generated in the white-collar crime literature. In doing so, its aim is to provide economic sociologists with some orientation for future research on financial crime. Building on the insights generated in wcc literature, the article concludes by suggesting a number of promising avenues for future sociological research on the phenomenon of illegality in financial markets.Alors que l’omniprésence des illégalismes sur les marchés financiers contemporains interroge la légitimité sociale de l’industrie financière, l’examen systématique du crime financier reste à entreprendre en sociologie. Un champ de recherche s’intéresse depuis longtemps aux dimensions illégales des dynamiques capitalistes, celui du crime dit « en col blanc ». Cet article propose une vision d’ensemble des principales avancées conceptuelles caractéristiques de ce domaine de recherche. A partir des principaux acquis des travaux consacrés à la criminalité en col blanc, l’article suggère pour conclure un certain nombre de pistes prometteuses pour la recherche sociologique sur le phénomène des illégalismes sur les marchés financiers.Obwohl die weitverbreiteten, illegalen Handlungsweisen der zeitgenössischen Finanzmärkte die soziale Legitimität der Finanzindustrie hinterfragen, hat die Soziologie die Finanzverbrechen noch nicht einer systematischen Untersuchung unterzogen. Ein Forschungsbereich widmet sich seit langem den illegalen Dimensionen der kapitalistischen Dynamiken, es handelt sich um die Verbrechen der Angestellten. Dieser Beitrag vermittelt einen Überblick über die wichtigsten, konzeptuellen Erkenntnisse dieses Forschungsbereichs. Nach einer Darstellung der Haupterrungenschaften dieser Arbeiten, schließt dieser Aufsatz mit der Beschreibung einiger, vielversprechender Ansätze der soziologischen Forschung bezüglich der illegalen Handlungsweisen der zeitgenössischen Finanzmärkte

Return to Play After Hamstring Injuries: A Qualitative Systematic Review of Definitions and Criteria

Background: More than half of the recurrent hamstring injuries occur within the first month after return-to-play (RTP). Although there are numerous studies on RTP, comparisons are hampered by the numerous definitions of RTP used. Moreover, there is no consensus on the criteria used to determine when a person can start playing again. These criteria need to be critically evaluated, in an attempt to reduce recurrence rates and optimize RTP. Objective: To carry out a systematic review of the literature on (1) definitions of RTP used in hamstring research and (2) criteria for RTP after hamstring injuries. Study Design: Systematic review. Methods: Seven databases (PubMed, EMBASE/MEDLINE, CINAHL, PEDro, Cochrane, SPORTDiscus, Scopus) were searched for articles that provided a definition of, or criteria for, RTP after hamstring injury. There were no limitations on the methodological design or quality of articles. Content analysis was used to record and analyze definitions and criteria for RTP after hamstring injury. Results: Twenty-five papers fulfilled inclusion criteria, of which 13 provided a definition of RTP and 23 described criteria to support the RTP decision. “Reaching the athlete’s pre-injury level” and “being able to perform full sport activities” were the primary content categories used to define RTP. “Absence of pain”, “similar strength”, “similar flexibility”, “medical staff clearance”, and “functional performance” were core themes to describe criteria to support the RTP decision after hamstring injury. Conclusion: Only half of the included studies provided some definition of RTP after hamstring injury, of which reaching the athlete’s pre-injury level and being able to perform full sport activities were the most important. A wide variety of criteria are used to support the RTP decision, none of which have been validated. More research is needed to reach a consensus on the definition of RTP and to provide validated RTP criteria to facilitate hamstring injury management and reduce hamstring injury recurrence. PROSPERO systematic review registration number: CRD42015016510

Clinical findings just after return to play predict hamstring re-injury, but baseline MRI findings do not

__Abstract__ Background Acute hamstring re-injuries are common and hard to predict. The aim of this study was to investigate the association between clinical and imaging findings and the occurrence of hamstring re-injuries. Methods We obtained baseline data (clinical and MRI findings) of athletes who sustained an acute hamstring injury within 5 days of initial injury. We also collected data of standardised clinical tests within 7 days after return to play (RTP). The number of re-injuries was recorded within 12 months. We analysed the association between the possible predictive variables and re-injuries with a multivariate Cox proportional-hazards regression model. Results Eighty patients were included at baseline and 64 p

Accuracy of magnetic resonance studies in the detection of chondral and labral lesions in femoroacetabular impingement : systematic review and meta-analysis

Background: Several types of Magnetic resonance imaging (MRI) are commonly used in imaging of femoroacetabular impingement (FAI), however till now there are no clear protocols and recommendations for each type. The aim of this meta-analysis is to detect the accuracy of conventional magnetic resonance imaging (cMRI), direct magnetic resonance arthrography (dMRA) and indirect magnetic resonance arthrography (iMRA) in the diagnosis of chondral and labral lesions in femoroacetabular impingement (FAI). Methods: A literature search was finalized on the 17th of May 2016 to collect all studies identifying the accuracy of cMRI, dMRA and iMRA in diagnosing chondral and labral lesions associated with FAI using surgical results (arthroscopic or open) as a reference test. Pooled sensitivity and specificity with 95% confidence intervals using a random-effects meta-analysis for MRI, dMRA and iMRA were calculated also area under receiver operating characteristic (ROC) curve (AUC) was retrieved whenever possible where AUC is equivocal to diagnostic accuracy. Results: The search yielded 192 publications which were reviewed according inclusion and exclusion criteria then 21 studies fulfilled the eligibility criteria for the qualitative analysis with a total number of 828 cases, lastly 12 studies were included in the quantitative meta-analysis. Meta-analysis showed that as regard labral lesions the pooled sensitivity, specificity and AUC for cMRI were 0.864, 0.833 and 0.88 and for dMRA were 0.91, 0.58 and 0.92. While in chondral lesions the pooled sensitivity, specificity and AUC for cMRI were 0.76, 0.72 and 0.75 and for dMRA were 0.75, 0.79 and 0.83, while for iMRA were sensitivity of 0.722 and specificity of 0.917. Conclusions: The present meta-analysis showed that the diagnostic test accuracy was superior for dMRA when compared with cMRI for detection of labral and chondral lesions. The diagnostic test accuracy was superior for labral lesions when compared with chondral lesions in both cMRI and dMRA. Promising results are obtained concerning iMRA but further studies still needed to fully assess its diagnostic accuracy

An exploratory study into the effects of a 20 minute crushed ice application on knee joint position sense during a small knee bend.

Objectives The effect of cryotherapy on joint positioning presents conflicting debates as to whether individuals are at an increased risk of injury when returning to play or activity immediately following cryotherapy application at the knee. The aim of this study was to investigate whether a 20 minute application of crushed ice at the knee immediately affects knee joint position sense during a small knee bend. Design Pre and post-intervention. Setting University movement analysis laboratory. Participants Eleven healthy male participants. Main Outcome Measures Kinematics of the knee were measured during a weight bearing functional task pre and post cryotherapy intervention using three-dimensional motion analysis (Qualisys Medical AB Gothenburg, Sweden). Tissue cooling was measured via a digital thermometer at the knee. Results Results demonstrated significant reductions in the ability to accurately replicate knee joint positioning in both sagittal (P=.035) and coronal (P=.011) planes during the descent phase of a small knee bend following cryotherapy. Conclusion In conclusion a twenty minute application of crushed ice to the knee has an adverse effect on knee joint repositioning. Team doctors, clinicians, therapists and athletes should consider these findings when deciding to return an athlete to functional weight bearing tasks immediately following ice application at the knee, due to the potential increase risk of injury

Het spanningsveld tussen de Veiligheidsregio Rotterdam-Rijnmond en haar gemeenten

In deze thesis wordt het spanningsveld tussen de Veiligheidsregio Rotterdam-Rijnmond en haar gemeenten onderzocht. De geconstateerde spanningspunten zijn: De spanningspunten zijn: 1. De wijze van organisatie van de VRR in de vorm van een verplichte gemeenschappelijke regeling; 2. De spagaat van de burgemeester; 3. De afstand / gebrek aan sturingsinstrumenten; 4. De hybride financiering; 5. De informatievoorziening VRR versus gemeenten