Supply Chain Strategies and International Tax Arbitrage

What motivates the geographic footprint of the supply chains that multinational firms (MNFs) deploy? Traditional research in the operations and supply chain management literature tends to recommend locations primarily based on differentials in production costs and the ramifications of physical distance ignoring the role of taxation. MNFs that strategically position parts of their supply chains in low‐tax locations can allocate the profits across the divisions to improve post‐tax profits. For the profit allocation to be defensible to tax authorities, the divisional operations must possess real decision authority and bear meaningful risks. Generally speaking, the greater the transfer of risk and control, the larger the allowable allocation of profit. These transfers may also create inefficiencies due to misalignment of business goals and attitudes toward risk. We model these trade‐offs in the context of placing in a low‐tax region a subsidiary that oversees product distribution (as a limited risk distributor commissionnaire, limited risk distributor, or fully fledged distributor). Our analysis demonstrates that the MNF's preferences regarding the operating structures are not necessarily an obvious ordering based on the amount of risk and decision authority transferred to the division in the low‐tax jurisdiction. We derive and analyze threshold values of the performance parameters that describe the main trade‐offs involved in selecting an operating structure. We find some of the optimal decisions to exhibit interesting non‐monotone behavior. For instance, profits can increase when the tax rate in the low‐tax jurisdiction increases. Numerical analysis shows that the Limited‐Risk Distributor structure is rarely optimal and quantifies when each alternative dominates it.     

Class, gender and time poverty: a time-use analysis of British workers' free time resources

Free time, that is, the time that remains at one's own discretion after conducting daily work and personal care activities, has been previously recognized as a 'primary good' and an important welfare resource that provides opportunities for participation in social life and leisure. However, recent years have witnessed an increasing preoccupation with the phenomenon of time poverty, drawing attention to the distribution of free time and its relationship to structural and family circumstances. In this article we propose a novel approach to the measurement of time poverty and document its occurrence amongst British workers. In line with previous literature, a conceptualization of time poverty as a relative lack of free time resources vis-à-vis other members of the community is adopted. However, unlike previous empirical studies, we investigate the differential configuration of time poverty on weekdays and weekend days, alongside indicators of the quality of free time, taking into account insights from theoretical and empirical work within the field of the sociology of time. Our analysis of the 2000 UK Time Use Survey highlights class and gender inequalities that have been missed by previous measurement approaches and demonstrates that, overall, working women experience multiple and more severe free time constraints, which may constitute an additional barrier for their leisure and social participation.     

Work and breastfeeding decisions are jointly determined for higher socioeconomic status US mothers

We study postpartum decisions about paid work and breastfeeding using a simultaneous equations model. For our sample of higher socioeconomic status mothers, we find a joint decision process for three sets of decisions modeled: work leave duration and duration of any, as well as of exclusive, breastfeeding, and daily work hours and daily breastfeedings at infant age 3 months. We find that returning to paid work 1 week earlier reduces any breastfeeding duration by about two-thirds of a week while extending breastfeeding by a week delays work participation by about one-third of a week. We find larger elasticities for decisions involving daily work hours and number of breastfeedings at 3 months than for work leave duration and any breastfeeding duration and the smallest elasticities for duration of exclusive breastfeeding and work leave. This marks the first study to find a joint decision-making process for postpartum work and breastfeeding decisions and suggests that, in addition to increased leave impacting breastfeeding behaviors, successful breastfeeding promotion policies can have nontrivial impacts on the US labor market.     

Gender Role,Gender Identity and Sexual Orientation in CAIS (“XY-Women”) Compared With Subfertile and Infertile 46,XX Women

The perception of gender development of individuals with complete androgen insensitivity syndrome (CAIS) as unambiguously female has recently been challenged in both qualitative data and case reports of male gender identity. The aim of the mixed-method study presented was to examine the self-perception of CAIS individuals regarding different aspects of gender and to identify commonalities and differences in comparison with subfertile and infertile XX-chromosomal women with diagnoses of Mayer-Rokitansky-Küster-Hauser syndrome (MRKHS) and polycystic ovary syndrome (PCOS). The study sample comprised 11 participants with CAIS, 49 with MRKHS, and 55 with PCOS. Gender identity was assessed by means of a multidimensional instrument, which showed significant differences between the CAIS group and the XX-chromosomal women. Other-than-female gender roles and neither-female-nor-male sexes/genders were reported only by individuals with CAIS. The percentage with a not exclusively androphile sexual orientation was unexceptionally high in the CAIS group compared to the prevalence in “normative” women and the clinical groups. The findings support the assumption made by Meyer-Bahlburg (2010 Meyer-Bahlburg, H. F. L. (2010). Gender outcome in 46,XY complete androgen insensitivity syndrome: Comment on T'Sjoen et al. (2010). Archives of Sexual Behavior, 39, 1221–1224.[Crossref], [PubMed], [Web of Science ®] , [Google Scholar]) that gender outcome in people with CAIS is more variable than generally stated. Parents and professionals should thus be open to courses of gender development other than typically female in individuals with CAIS.     

THE PASS‐THROUGH OF BEER TAXES TO PRICES: EVIDENCE FROM STATE AND FEDERAL TAX CHANGES

From a policy perspective, it is crucial to understand how changes in beer taxes affect retail beer prices. This study provides new evidence of the pass‐through rate of state beer taxes to prices in a post‐merger era. Our estimates that use state‐level beer tax changes suggest that a 10‐cent increase in beer taxes raises retail prices by about 17 cents. Comparable findings from the 1991 federal beer tax increase show a rise in retail beer prices of 19–22 cents. Our findings suggest that consumers fully bear the burden of increased beer taxes. (JEL H2, I0, D4)     

100 key research questions for the post‐2015 development agenda

The Sustainable Development Goals (SDGs) herald a new phase for international development. This article presents the results of a consultative exercise to collaboratively identify 100 research questions of critical importance for the post‐2015 international development agenda. The final shortlist is grouped into nine thematic areas and was selected by 21 representatives of international and non‐governmental organisations and consultancies, and 14 academics with diverse disciplinary expertise from an initial pool of 704 questions submitted by 110 organisations based in 34 countries. The shortlist includes questions addressing long‐standing problems, new challenges and broader issues related to development policies, practices and institutions. Collectively, these questions are relevant for future development‐related research priorities of governmental and non‐governmental organisations worldwide and could act as focal points for transdisciplinary research collaborations.     

Expanding the Role of Long-Term Care Social Workers: Assessment and Intervention Related to Urinary Incontinence

Urinary incontinence (UI) is a common and stigmatizing problem faced by long-term care (LTC) residents. It is typically addressed by medical professionals, with social work rarely involved. The purpose of this article is to illustrate how social workers can address the psychosocial implications of UI while working with residents and their family members as part of an interdisciplinary team. Using a case example and the NASW objectives for LTC, recommendations on how the role of the LTC social workers can be expanded to better address both the needs of residents, families, and the larger LTC system are provided.     

Media Exposure to Terrorism and Perception of Immigrants as a Threat: The Role of Emotional Intelligence and Psychophysiological Self-Regulation

To better understand how media exposure to terrorism-related images can lead to perceiving immigrants as more threatening, in the present study we manipulated participants’ exposure to media coverage of terrorist attacks and investigated how this may influence people's perception of Arab immigrants. Considering the important role of regulatory abilities when facing stressful events like terrorist attacks, we measured individual differences in both trait emotional intelligence and resting heart rate variability (HRV). Results showed that participants perceived Arab immigrants as more threatening in the media exposure condition than in the control condition. Importantly, there were moderating effects of both trait emotional intelligence and HRV. People with lower trait emotional intelligence or lower HRV at rest felt more threatened in the media exposure condition compared to the control condition, whereas this effect was not observed among participants with higher trait emotional intelligence or higher resting HRV. The present study highlights some of the complexities related to how media exposure to terrorism-related images influences people's reactions to, and evaluations of, an outgroup that is related to the perpetrators of the attacks.