scholarly journals Balancing, bandwagoning or hedging: Taiwan’s strategic choices in the era of a rising China

2021 ◽  
pp. 1-19
Author(s):  
T.Y. Wang ◽  
Alexander C. Tan
2007 ◽  
Author(s):  
David A. Kummings
Keyword(s):  

2010 ◽  
Author(s):  
Poonam Arora ◽  
Kirstin C. Appelt ◽  
E. Tory Higgins
Keyword(s):  

2003 ◽  
Vol 78 (1) ◽  
pp. 297-325 ◽  
Author(s):  
Leslie Hodder ◽  
Mary Lea McAnally ◽  
Connie D. Weaver

This paper identifies tax and nontax factors that influence commercial banks' conversion from taxable C-corporation to nontaxable S-corporation from 1997 to 1999, after a 1996 tax-law change allowed banks to convert to S-corporations for the first time. We find that banks are more likely to convert when conversion saves dividend taxes, avoids alternative minimum taxes, and minimizes state income taxes. Banks are less likely to convert when conversion restricts access to equity capital, nullifies corporate tax loss carryforwards, and creates potential penalty taxes on unrealized gains existing at the conversion date. Banks with significant deferred tax assets are less likely to convert, presumably because the write-off of deferred taxes at conversion decreases regulatory capital and exposes the bank to costly regulatory intervention. We also investigate the strategic choices banks make before converting to S-corporations. Converting banks alter their capital structures, deliberately sell appreciated assets, and strategically set dividends to augment net conversion benefits.


2015 ◽  
Vol 7 (2) ◽  
pp. 1 ◽  
Author(s):  
Ranjit Tiwari ◽  
Brajesh Kumar

<p>The purpose of this paper is to classify the value drivers into broad categories and then identify the major drivers of firm’s value for Indian manufacturing industry and also work out the sectorial sensitivity of value drivers. To achieve the objectives of the study we first derive the value driver’s model next we use panel regression with different model specifications to empirically analyse the major drivers of firm’s value. Our study reveals that sales, net margin, book value, dividend per share, beta and earnings per share are the six major financial drivers of value. All the strategic drivers when included in the model have significant relation with value without disturbing the r-square of the model. Thus, it is clear that apart from generic financial drivers, firms need to put more attention on strategic choices they make, because it is the strategic choice that will give firms an edge over others in developing economies like India. Further, we also observe sector specific priorities of the value drivers. This paper provides academicians and practitioners with an overview of the applicability of value drivers for Indian manufacturing industry. Further, the study will fill the gap in literature by adding value drivers’ evidence from one of the fastest growing economies in the world and will benefit researchers in arriving at common consensus for value drivers in emerging economies. </p>


Author(s):  
Andrew J. A. Mattan ◽  
Tamara A. Small

Abstract The picture superiority effect suggests that a single photograph can communicate a significant amount of political information to voters. Accordingly, politicians must make strategic choices in their self-presentation, particularly when considering how to respond to gender-based stereotypes. Strategic stereotype theory suggests that politicians will either emphasize or rescind gender-based stereotypes depending on whether they believe them to be advantageous to their political image. While the literature on gendered self-presentation is largely confined to television advertising, there is a growing literature focused on the online environment. In this research note, we develop a methodological framework to assess gender-based stereotypes in a purely visual environment. We test the framework using photographs from the Twitter feeds of the main party leaders in the 2018 Ontario election. The note concludes by reflecting on the methodological challenges of examining gender in visual political content online.


Energies ◽  
2021 ◽  
Vol 14 (4) ◽  
pp. 1046
Author(s):  
Maksymilian Mądziel ◽  
Tiziana Campisi ◽  
Artur Jaworski ◽  
Giovanni Tesoriere

Urban agglomerations close to road infrastructure are particularly exposed to harmful exhaust emissions from motor vehicles and this problem is exacerbated at road intersections. Roundabouts are one of the most popular intersection designs in recent years, making traffic flow smoother and safer, but especially at peak times they are subject to numerous stop-and-go operations by vehicles, which increase the dispersion of emissions with high particulate matter rates. The study focused on a specific area of the city of Rzeszow in Poland. This country is characterized by the current composition of vehicle fleets connected to combustion engine vehicles. The measurement of the concentration of particulate matter (PM2.5 and PM10) by means of a preliminary survey campaign in the vicinity of the intersection made it possible to assess the impact of vehicle traffic on the dispersion of pollutants in the air. The present report presents some strategies to be implemented in the examined area considering a comparison of current and project scenarios characterized both by a modification of the road geometry (through the introduction of a turbo roundabout) and the composition of the vehicular flow with the forthcoming diffusion of electric vehicles. The study presents an exemplified methodology for comparing scenarios aimed at optimizing strategic choices for the local administration and also shows the benefits of an increased electric fleet. By processing the data with specific tools and comparing the scenarios, it was found that a conversion of 25% of the motor vehicles to electric vehicles in the current fleet has reduced the concentration of PM10 by about 30% along the ring road, has led to a significant reduction in the length of particulate concentration of the motorway, and it has also led to a significant reduction in the length of the particulate concentration for the access roads to the intersection.


2021 ◽  
pp. 104346312110351
Author(s):  
Nicolás M Somma

Using social exchange theory, this article presents a new theory for understanding the strategic choices made by social movement leaders—the “movement exchanges” theory. It looks at how leaders engage in exchanges of valued rewards with constituencies, institutional political players, bystander publics, and voluntary organizations. Leaders receive from these players important rewards (like committed activists, political leverage, and resources) for achieving movement goals. In turn, leaders make strategic choices (expressed in frames, tactics, targets, and claims) that other players find rewarding, favoring persistent exchanges across time. By considering movements’ simultaneous exchanges with several players, the theory makes sense of choices that remain puzzling for major movement theories. It also blends strategic behavior with culture (in the form of utopias, ideology, and emotions) but does not require the maximizing assumption of the homo economicus. I use the case of the contemporary Chilean student movement to illustrate the theory.


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