Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes

This paper deals with the question whether there are reasons to deem multinational corporate groups ethically or legally responsible for paying their fair share of taxes. Ethical concepts argue that companies should generally be held responsible, but these findings contradict the mainstream market theory that understands companies as legal fictions and therefore not ethically but merely legally responsible. In contrast, we base our argumentation on the political-cultural market theory. We find that this theory provides reasons to ascribe an ethical responsibility for paying their fair share of taxes to multinational corporate groups. We argue, moreover, that this ethical responsibility also speaks for a legal responsibility. The prevailing tax law, particularly the arm's length principle, does generally not see groups as tax subjects. This currently missing legal responsibility gives reasons to rethink tax law. Therefore, we analyze whether the OECD Pillar One proposal may be an alternative to existing law.

REVITALISASI PASAR SENI DAN WISATA GABUSAN

<p><strong><em>Abstract.</em></strong><strong><em> </em></strong><em>An art market is a place where producers and consumers meet with various arts as its main item. Meanwhile, a tourism destination is a place where it should contain 3 main elements: attraction, amenity, accommodation. Tourism Gabusan Art and Cultural Market in Bantul, Yogyakarta experience a degradation of its quality as the market as well as a place for accommodating arts. One of its main causes is its lack of visibility or visual quality or image toward its area. So that, this should be further analyzed and revitalized from an architectural and urban design point of view. Revitalization is an effort to enhance a land or region's value through rebuilding or reconstruction of its area. The imageability approach by Kevin Lynch will be used in this research by using five-city elements in Gabusan Art Market with SWOT analysis. The research method is a comparative study by using data from literature review and observations. The result of this research was used as a reference to redesign Gabusan Art Market to achieve optimal visual quality. Masterplan of Gabusan Art and Cultural Market in Bantul, Yogyakarta was produced as a final product, along with the development strategy to cope with the challenges of tourism attraction.</em></p><p> </p><p><strong>Abstrak.</strong> <em>Pasar seni adalah tempat jual beli dan bertemunya produsen dan konsumen dengan barang atau jasa yang ditawarkan berupa berbagai hasil karya seni. Sedangkan tempat wisata adalah tempat yang memiliki 3 aspek pokok yaitu atraksi, amenitas, dan akomodasi. Pasar Seni dan Wisata Gabusan (PSWG) di Kabupaten Bantul, Yogyakarta mengalami penurunan kualitas sebagai destinasi seni dan wisata di Yogyakarta. Salah satu penyebab utama adalah kualitas visual Pasar Seni dan Wisata Gabusan yang kurang menarik dan perlu direvitalisasi dari segi arsitektur dan kawasan. Revitalisasi adalah upaya untuk meningkatkan nilai lahan/kawasan melalui pembangunan kembali dalam suatu kawasan yang dapat meningkatkan fungsi kawasan sebelumnya. </em><em>Pendekatan analisis kualitas visual atau citra kawasan yang dipakai adalah teori imageability oleh Kevin Lynch dengan parameter kelima elemen perkotaan di kawasan Pasar Seni dan Wisata Gabusan. Metode dalam pengabdian ini adalah studi komparasi (perbandingan) dengan studi kasus dan analisis SWOT lalu menggunakan strategi revitalisasi. Pengambilan data dengan studi literatur dan observasi kawasan. Hasil analisis menjadi acuan dalam mendesain ulang Pasar Seni dan Wisata Gabusan agar lebih menarik dan tertata secara visual. Masterplan revitalisasi Pasar Seni dan Wisata Gabusan merupakan produk akhir yang disertai pula dengan strategi pengembangan untuk menjawab tantangan meningkatkan daya tarik obyek wisata,</em><em></em></p><strong>Kata kunci : <em>Pasar, Seni, Gabusan, Kualitas Visual, Citra</em></strong><div id="gtx-trans" style="position: absolute; left: -28px; top: 182px;"> </div>

A desire for the civic: Community cinemas and volunteer work

This chapter explains how film exhibition works as a civic amenity, by examining the community cinema sector. Going back to the itinerant beginnings of film exhibition, this chapter considers specific examples of non-theatrical screening in the 16mm era in Scotland, as a vanguard of ‘useful’ cinema and a point of reference for contemporary phenomena. Focusing on exhibition activity in Scotland’s rural areas, this chapter foregrounds the village hall or public hall as a screening space, and discusses the organizational models that tend to produce it. The focus on provision and access to first-run films challenges metropolitan perspectives on pop-up exhibition which have tended to frame it in the context of a saturated cultural market.

The role of museums in creating the region brand

Purpose: The aim of the paper is to analyze the role of museums as specific entities of the cultural market in shaping the region brand. Methodology: The paper presents the results of a case study and desk research, regarding the role of museums in building the image of the Lower Silesian Voivodeship, supplemented with selected results of quantitative and qualitative own research. Findings: The analysis showed that increasing the role of museums in building the region brand is in the best interest of both parties and that there are many cooperation methods for museums and regions that bring real benefits. Practical implications: Looking for a model of cooperation that will be beneficial for both the region and museums and their brands is therefore crucial. Originality/value: According to the author knowledge, the paper is one of the very first attempts to identify the role of museums in creating the region brand.

The Sasak People of Lombok: Indigenous Communities at The Crossroads of Globalization

This article focuses on changes that have taken place among Lombok’s indigenous communities, including Sasak Bayan, Sasak Sade, and Sasak Ende. This study found that in the context of thick globalization where information technology is the driving force, the indigenous communities are no longer as the objects of the global cultural market. Instead, they are given the freedom to choose and sort out values that they consider good and appropriate with their needs. In addition, they also exercise the freedom of expression. However, the problem lies in the fact that their choices and ways of expressions are quite often violating old loyalties they have agreed. The communities of Sasak Bayan, Sasak Sade and Sasak Ende provide important information on how indigenous communities respond creatively to globalization based on their needs.

Pop-Rock, Cultural Cosmopolitanism and the Global Cultural Market of Youth Identities

This article offers a sociological framework for understanding the functioning of pop-rock music, in its plentiful genres, styles and related phenomena through the years, as an agent in thrusting cosmopolitan youth identities, and thereby cultural cosmopolitanism in general. The article develops the notion of a global cultural market of youth identities, created by the structural emergence of ‘youth’ as an age based social category in modern societies. Following a discussion of cultural cosmopolitanism and an elaboration on the nature of pop-rock music as a global meta-category of musicking, the article discusses the functioning of pop-rock as a realm of content and meaning for youth identities across the world. This is developed and illustrated through the concept of aesthetic cultures of pop-rock; and by a focus on the notion of pop-rock knowledge.