The methodology section of a research paper answers two main questions: How was the data collected or generated?
In this section we look at the envisaged publics of a public database. Reports suggest that "a properly designed country-by-country reporting regime would be a much needed weapon for tax authorities Research paper on database at present suffer from information asymmetry in the tax avoidance battle with MNEs" Ting, But while the OECD proposals mainly focus on facilitating automatic information exchange between tax authorities, we are interested in who else could use and benefit from having access to a more comprehensive picture of the tax contributions and economic activities of multinational companies, beyond tax authorities, audit firms and the multinationals themselves.
A public database would represent a shift beyond a narrow conception of accounting for the activities of multinationals as a niche activity for professional specialists, and towards a vision which sees a broader range of actors involved in witnessing the tax arrangements of multinationals and engaging in a range of activities to hold them to account.
In order to better understand the prospective users and scenarios of use of a public database, we solicited for input in the form of "user stories" from a network of people and organisations associated with the Open Data for Tax Justice initiative.
User stories are widely used as a technique to gather user requirements for agile software development Cohn, An initial set of user stories were created by a group at a participatory design workshop in Oxford in Octoberand refined and developed with further input received online in response to a public call and outreach to prospective users.
These user stories, questions and analytical requirements are intended to serve as input to subsequent design and development activities, and to evaluate the opportunities and limitations of a database assembled through the repurposing of existing sources of public information.
We are reproducing them below in order to illustrate the range of envisaged publics and interests around a future database. List of potential questions and queries from citizens and civil society organisations: Who is in my country? What do they do here?
How many people do they employ? Do multinational companies make profits in my country? If so, do they pay tax?
How much has a multinational got invested in my country? Which companies are avoiding tax in my country? How is my country facilitating tax avoidance? What are the addresses of subsidiaries of a given corporate group? Will I be able to compare different companies within a sector across all countries consistently?
How much profit is declared by mining and petroleum companies in countries where resources are extracted? And so that I have a place to collect information on companies for which CBCR reports are not yet available.
List of potential questions and queries from journalists and media organisations: What companies does a corporate group own within a country? Who owns a given company? What does a group do in a country? What are the profits per employee in a given country?
What are the sales per employee in a given country? How do profits per employee vary across countries? How do sales per employee vary across countries? How do rates of profit per employee vary over time and across countries? How do rates of sales per employee vary over time and across countries?
List of potential questions and queries from researchers and academics: What are the drivers of international trade and investment structures? What is the relationship between the "real" and paper global economy?Several dissertation databases are listed in SearchWorks.
Two excellent resources are: ProQuest Dissertations & Theses Global database is a "searchable and browsable database of dissertations and theses from around the world, spanning from to the present day.".
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DATABASE INDEXES RESEARCH PAPER 3 Database Indexes Research Paper A database index is nothing but a data structure, which can helps to speed up the data retrieval operations on a database and it can improve the performance of a database.
A database can have one or more indexes associated with it. The Office of Undergraduate Research and Inquiry (OURI) serves as a centralized support office for students and faculty who are engaged in undergraduate research .
Research Data. The Census Bureau offers a wide variety of data resources, largely microdata, for applied social science research. Research Data Products Explore new tools and data products developed by Census researchers; Restricted-Use Microdata Find out more about restricted-use microdata at Census;.
Identify the components of a research paper. Analyze the components of a research paper. Understanding Scholarly Journal Articles. Once a researcher goes through the process of conducting a research project, it is critical that he or she shares their findings with others through submission of the work to a scholarly journal.