Debt and Taxes: The Role of Corporate Group Structures

2021 ◽  
Author(s):  
Peter Brok
Keyword(s):  
Corporate Group ◽  
Group Structures

14. Interest Groups and the European Union

2019 ◽  
pp. 201-218
Author(s):  
Rainer Eising
Keyword(s):  
European Union ◽  
Interest Groups ◽  
Interest Group ◽  
The European Union ◽  
Group System ◽  
The Difference ◽  
Group Structures ◽  
The Relationship ◽  
The Eu

This chapter examines the role of interest groups in European Union (EU) politics. It also considers the way in which the EU institutions influence interest group structures and activities. The chapter begins with an overview of the relationship between the EU institutions and interest groups and examines the steps taken thus far to regulate that relationship. It then looks at the evolution and the structure of the interest group system, focusing in particular on two salient aspects: the difference between national and EU organizations; and the difference between specific and diffuse interests.

The Emergence of Large Villages and Large Residential Corporate Group Structures among Complex Hunter-Gatherers at Keatley Creek

2005 ◽  
Vol 70 (1) ◽  
pp. 169-174 ◽  
Author(s):  
Brian Hayden
Keyword(s):  
Hunter Gatherers ◽  
Corporate Group ◽  
Region I ◽  
Bow And Arrow ◽  
Group Structures

Prentiss et al. (2003) have argued for a relatively recent, short (1600–1100 B.P.), and noncontinuous occupation of large villages and large housepits on the British Columbian Plateau. They argue that these developments resulted from climatically induced resource impoverishment in the region. I maintain that their database is inadequate for such conclusions and that their interpretations are in conflict with dates that I obtained from large housepits as well as with the distribution of early point styles (dating from 1200–4800 B.P.) that concentrate in the rim middens of large and medium-sized housepits. These data indicate that large villages and housepits that emerged by 2600 B.P., or earlier, were continuously occupied and corresponded more to the development of collector-based technologies rather than any climatic deteriorations or the introduction of the bow and arrow.

Full-length galectin-8 and separate carbohydrate recognition domains: the whole is greater than the sum of its parts?

2020 ◽  
Vol 48 (3) ◽  
pp. 1255-1268
Author(s):  
Alejandro J. Cagnoni ◽  
María F. Troncoso ◽  
Gabriel A. Rabinovich ◽  
Karina V. Mariño ◽  
María T. Elola
Keyword(s):  
Tandem Repeat ◽  
Cell Function ◽  
Full Length ◽  
Carbohydrate Recognition ◽  
Linker Peptide ◽  
Carbohydrate Recognition Domains ◽  
Function Relationship ◽  
Relationship Of ◽  
Group Structures

Galectin-8 (Gal-8) is a tandem-repeat type galectin with affinity for β-galactosides, bearing two carbohydrate recognition domains (CRD) connected by a linker peptide. The N- and C-terminal domains (Gal-8N and Gal-8C) share 35% homology, and their glycan ligand specificity is notably dissimilar: while Gal-8N shows strong affinity for α(2-3)-sialylated oligosaccharides, Gal-8C has higher affinity for non-sialylated oligosaccharides, including poly-N-acetyllactosamine and/ or A and B blood group structures. Particularly relevant for understanding the biological role of this lectin, full-length Gal-8 can bind cell surface glycoconjugates with broader affinity than the isolated Gal-8N and Gal-8C domains, a trait also described for other tandem-repeat galectins. Herein, we aim to discuss the potential use of separate CRDs in modelling tandem-repeat galectin-8 and its biological functions. For this purpose, we will cover several aspects of the structure–function relationship of this protein including crystallographic structures, glycan specificity, cell function and biological roles, with the ultimate goal of understanding the potential role of each CRD in predicting full-length Gal-8 involvement in relevant biological processes.

Group Companies and Climate Justice

2021 ◽  
Author(s):  
Lisa Benjamin
Keyword(s):  
Climate Change ◽  
United Kingdom ◽  
Global South ◽  
Company Law ◽  
Environmental Damage ◽  
Corporate Group ◽  
The United Kingdom ◽  
Global North ◽  
Group Structures ◽  
Parent Companies

Abstract A string of corporate litigation cases in the United Kingdom highlights the role of corporate group structures in complicating efforts to impose liability on parent companies for the activities of their subsidiaries, particularly where those subsidiaries are located in the Global South. Corporate group structures serve to insulate parent companies against liability for actions of their subsidiaries. This is the case even where economic benefits accrue to parent companies, which are often incorporated in the Global North. These group structures cabin liability for environmental and climate harms within subsidiary companies through reliance on company law principles such as limited liability and separate legal personality. These company law principles allow parent companies to enjoy corporate profits from the activities of their subsidiaries but disavow liability for any environmental damage resulting from such activities. This dichotomy has obvious equity implications, which are exacerbated in the extractive industries and in the context of climate change. Negative climate impacts are and will be felt predominantly in the Global South. In addition, environmental damage removes avenues of climate adaptation for vulnerable populations. But company law principles are not impervious to these equity challenges. These principles have never been absolute and courts have consistently found exceptions to them, although those exceptions have fluctuated in effectiveness and frequency over the years. Recent decisions by the Court of Appeal and Supreme Court in the United Kingdom imposed duties on parent companies for environmental damage caused by their subsidiaries. Cases following the decision in Chandler v Cape Industries illustrate tension between company law as interpreted in the Global North, and climate and environmental justice as experienced in the Global South. Climate change forces a reconceptualization of company law, including transnational corporate liability. This paper argues that these reconsiderations are not only appropriate, but given the contested histories of many of these companies in the Global South, long overdue.

3. Lifting the veil

2016 ◽  
Author(s):  
Alan Dignam ◽  
John Lowry
Keyword(s):  
Limited Liability ◽  
Parent Company ◽  
Personal Injury ◽  
Costs And Benefits ◽  
Corporate Group ◽  
The Core ◽  
The Subject ◽  
The Veil ◽  
Group Structures ◽  
Corporate Personality

Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter discusses ‘lifting the veil’, a phrase that refers to situations where the judiciary or the legislature have decided that the separation of corporate personality from the members must not be maintained. In this case, the veil of incorporation is said to be lifted. ‘Lifting’ is also known as ‘peeping’, ‘penetrating’, ‘piercing’, or ‘parting’. The chapter presents statutory examples of veil lifting, many of which involve corporate group structures and others involve straightforward shareholder limitation of liability issues. It also considers cases of veil lifting by the courts as well as classical veil lifting during the periods of 1897 to 1966, 1966 to 1989, and 1989 to the present. Three cases are highlighted: Creasey v Breachwood Motors Ltd (1993), Ord v Belhaven Pubs Ltd (1998), and Trustor AB v Smallbone (No 2) (2001). The chapter also examines claims of tortious liability, the liability of a parent company for personal injury, and commercial tort. Finally, it looks at the costs and benefits of limited liability.

scholarly journals Khandan-i-Ijtihad: Genealogy, history, and authority in a household of ‘ulama in modern South Asia

2019 ◽  
Vol 54 (4) ◽  
pp. 1149-1191
Author(s):  
JUSTIN JONES
Keyword(s):  
Social Influence ◽  
South Asia ◽  
Religious Authority ◽  
Corporate Group ◽  
Religious Professionals ◽  
Longue Duree ◽  
Longue Durée

AbstractRevisiting the debate on how Islam's ‘learned men’ (‘ulama) have sustained their religious authority through changing historical circumstances, this article offers a longue durée account of the so-called ‘Khandan-i-Ijtihad’: a family of renowned scholars and jurists who have held scholarly and popular precedence within South Asia's Shi‘i clerical networks for some 250 years. Instead of analysing the ‘ulama as a corporate group or a class of religious professionals, this article examines the ‘ulama as members of households (khandan, khanwadah) and emphasizes the important role of family lineage and inherited social influence as conduits of clerical leadership. Tracing both the genealogical succession and the vocational enterprises of this family over several generations, the article proposes a framework for understanding an individual scholar's relationship with the collective household, arguing that a cleric's own reputation (hasab-va-nasab) rests on a mingling of ancestral pedigree and personal achievement, with the stature of individual and household perpetually affirming and reinforcing each other in the making of Islamic clerical authority. Furthermore, the article establishes the importance of the ‘ulama-biography (tazkirah) as itself a mechanism for actively sustaining the relevance of contemporary ‘ulama, by perpetually memorializing their ancestors.

3. Lifting the veil

2018 ◽  
Author(s):  
Alan Dignam ◽  
John Lowry
Keyword(s):  
Limited Liability ◽  
Parent Company ◽  
Personal Injury ◽  
Costs And Benefits ◽  
Corporate Group ◽  
The Core ◽  
The Subject ◽  
The Veil ◽  
Group Structures ◽  
Corporate Personality

Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter discusses ‘lifting the veil’, a phrase that refers to situations where the judiciary or the legislature have decided that the separation of corporate personality from the members must not be maintained. In this case, the veil of incorporation is said to be lifted. ‘Lifting’ is also known as ‘peeping’, ‘penetrating’, ‘piercing’, or ‘parting’. The chapter presents statutory examples of veil lifting, many of which involve corporate group structures and others involve straightforward shareholder limitation of liability issues. It also considers cases of veil lifting by the courts as well as classical veil lifting during the periods of 1897 to 1966, 1966 to 1989, and 1989 to the present. Three cases are highlighted: Adams v Cape Industries (1990), Chandler v Cape Plc (2012), and Prest v Petrodel Industries Ltd (2013). The chapter also examines claims of tortious liability, the liability of a parent company for personal injury, and commercial tort. Finally, it looks at the costs and benefits of limited liability.

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