#phd in business administration subjects

[aimlayblogs]

Understanding the Path to a PhD in Business Administration: A Comprehensive Guide

In the realm of academia, the pursuit of a Doctor of Philosophy PhD in Business Administration stands as a pinnacle of achievement. This comprehensive guide aims to illuminate the journey towards this esteemed qualification, offering insights into its intricacies and significance. Whether you're a prospective student, an academic enthusiast, or simply curious about the world of business education, this exploration will provide valuable clarity.

At its core, a PhD in Business Administration represents the highest level of academic achievement in the field of business studies. It encompasses rigorous research, advanced theoretical exploration, and the development of innovative solutions to complex business challenges. Graduates of this program emerge as experts equipped with profound knowledge and critical thinking skills to navigate the dynamic landscape of modern business.

Navigating the Journey: The Pathway to a PhD

Embarking on the journey towards a PhD in Business Administration requires meticulous planning and unwavering dedication. Here's a structured overview of the typical pathway

1. Academic Prerequisites and Preparation

Before diving into the doctoral journey, aspiring candidates must possess a solid academic foundation. This often includes a master's degree in a related field, such as business administration, economics, or management. Additionally, individuals should demonstrate strong research aptitude and a genuine passion for academic inquiry.

2. Identifying Research Interests and Specializations

One of the defining aspects of a PhD program is the opportunity to delve deeply into a specific area of interest. Prospective students are encouraged to explore various research topics within the realm of business administration and identify their unique passion and expertise. From finance and marketing to organizational behavior and strategic management, the possibilities are vast and diverse.

3. Selecting an Accredited Program and Institution

Choosing the right doctoral program and institution is a critical decision that can significantly impact the trajectory of one's academic and professional journey. It's essential to thoroughly research and evaluate different programs based on factors such as faculty expertise, research opportunities, institutional resources, and alumni success.

4. Crafting a Compelling Research Proposal

Central to the PhD application process is the development of a well-crafted research proposal. This document outlines the proposed research objectives, methodologies, and significance of the study. A strong research proposal not only showcases the candidate's academic prowess but also demonstrates their ability to make a meaningful contribution to the field.

5. Engaging in Rigorous Coursework and Seminars

Once admitted to a PhD program, students typically engage in rigorous coursework and seminars designed to enhance their research skills and theoretical knowledge. These foundational courses provide a framework for understanding key concepts and methodologies relevant to their area of specialization.

6. Conducting Original Research and Dissertation Writing

The heart of the PhD journey lies in the conduct of original research and the writing of a doctoral dissertation. This process involves identifying research gaps, collecting and analyzing data, and synthesizing findings into a cohesive narrative. The dissertation serves as a testament to the candidate's scholarly expertise and contributes valuable insights to the academic community.

Defending the Dissertation and Graduation

The culmination of years of dedication and hard work culminates in the dissertation defense—a public presentation and examination of the candidate's research findings. Upon successful defense, the candidate is conferred with the prestigious title of Doctor of Philosophy in Business Administration, marking the culmination of their academic journey.

Embracing the Opportunities: Career Paths and Opportunities

A PhD in Business Administration opens doors to a myriad of career opportunities across academia, industry, and beyond. Graduates may pursue roles as university professors, researchers, consultants, corporate executives, or entrepreneurs. Additionally, the critical thinking, analytical, and leadership skills cultivated during the doctoral journey are highly valued in diverse professional settings.

Conclusion

In conclusion, the pursuit of a PhD in Business Administration represents a transformative journey marked by intellectual curiosity, academic rigor, and scholarly excellence. From laying the groundwork of academic preparation to conducting original research and beyond, each step of the journey contributes to the collective advancement of knowledge in the field of business administration. Aspiring scholars who embark on this path embrace the challenges and opportunities of academic inquiry, leaving an indelible mark on the ever-evolving landscape of business education.

[zahri-melitor]

ZAHRI BIG BRAIN COMIC SUPREME. I HOPE YOU ARE DOING WELL

I am curious here--what would you chose Tim Drake's college major to be? And this assumes he finishes college, and doesn't do a 70s Dick and drop out.

There's two significant questions here: what would Tim be interested in studying, and what would he be bored by?

A general list of things I am aware Tim's interested in:-

Mechanical engineering (hello cars)

Forensics (Tim was the lead on the Wayne Corp forensics lab)

Biology (hello cloning lab)

Social work (Neon Knights, also would be handy adjacent to the Foundation)

Computer Science (He's the next most techy Bat after Barbara)

There's also the possibility that Tim would go for a general Business or Arts degree on the basis they tick the boxes to 'have a degree' and nobody would question why one of the Wayne kids got, in terms of working for the family business, and they'd be far more flexible than the mostly science and engineering list above, which has higher, more structured contact hours. If he's simply getting a degree to say he has a degree to tick that box, he could assemble the most random collection of subjects in say Arts for his own entertainment.

However, one particular science/engineering crossover that pops out at me as both relevant to Tim's superhero interests AND excusable cover in his civilian life: biomedical engineering.

It matches nicely with Drake Industries being in 'medical supplies' in terms of a cover story for why he's interested in it, should anyone ask (tribute to my parents etc etc). Wayne Enterprises/Waynecorp does materials research and biomedical work which is partly Thomas Wayne stuff and partly cover for Batman research stuff. Some of his cloning background could tap in here, equally his computing skills. It would also be a job where the amount of materials engineering involved would spill over into Tim's familiarity with alien and magical materials and metals. And if he gets an undergraduate in it, Tim's got plausible deniability for knowing a whole bunch of extra science stuff on this spectrum, but could equally work as a lab tech, or in administration for a medical business, in that he's got the background to understand the products but nobody really expects him to come back with a PhD.

It just hits a whole bunch of his interest areas pretty well, and it's got a solid civilian cover reason to go into it.

[godsofhumanity]

personal post incoming... BUT... anybody want to help me make adult decisions about my life?

i have just started my FINAL term of uni (🥳) and should have a bachelor in mechatronics and master's in biomed by the end of year :)) but that means. it is time to enter the workforce (😢)... BUT. i have also been presented with the opportunity to pursue a PhD (😮)... so.. what should i do?

pros of getting a PhD:

can become an academic (i can become a lecturer / professor, also research supervisor)

you get paid while you're doing your phd because you have to help ur supervisor mark other students and other administrative duties

very good for your resume.. sets you up for the opportunity to lead your own research team if you're involved with R&D in industry

expands your skills -> you can pursue your own research topic or you can expand on your master's thesis

i can potentially get a scholarship that would pay for the degree + top-ups as the research institute deems

my current master's supervisor is very keen for me to do a phd with the lab

obligatory doctor title incentive lmfao

cons of getting a PhD:

takes 3-4 years (i just finished 5 years of full-time engineering). i'd be about 27 by the time i finish my phd, if that means anything.

i have extreme imposter syndrome which has led to extreme burn-out and extreme hatred of my own degree so maybe i shouldn't try to subject myself to more years of engineering just because right now things are looking up???

related to above^^ i would be taking a break before getting my phd-- like 6 months maybe? idk. you can defer the scholarship for like a year and a bit.

i may be using this as an excuse to avoid real commitment to my career (i.e., just collecting degrees because i dont want to work lmfao)

if i do it with the lab that im currently doing my master's with, i may actually go insane because my supervisor is crazy and insane (he is very busy and disorganised and blunt and very much a "i trust you, you go do your own thing and work it out" type guy rather than a "hey, let's sit down and go through what you should do, and then you can try, and you can ask me for help if you get stuck" type guy)

and im not sure if i have the motivation to pursue the phd with a different lab. a new lab means getting familiar with new technology, new research questions, new fields, new people.

omg also if you’d like to see the results of this poll but aren’t sure of what you think, please just vote no lol. idm if ur just curious about the results but don’t want to take a stand hee hee

[shandigital]

Agriculture Courses: Admission Guide, Fees, Syllabus, Exams, Top Colleges, and Career Opportunities

The world of agriculture is undergoing a transformative shift, driven by the urgent need for sustainable practices, food security, and technological innovation. In 2024, the importance of agriculture education has never been more pronounced, with an estimated 1.3 billion people relying on agriculture for their livelihoods globally. This statistic underscores the critical role that well-trained agricultural professionals play in ensuring food production and sustainability.

SGT University stands at the forefront of this educational revolution, offering a range of high-quality agriculture programs designed to equip students with the necessary skills and knowledge to thrive in this dynamic field. This guide will navigate prospective students through the various agriculture courses available at SGT University, detailing the admission process, fees, syllabus, and career opportunities that await them.

SGT University Overview

SGT University, located in Gurugram, Haryana, has established a legacy of excellence in agricultural education. As the first private university in Delhi NCR accredited by the Indian Council of Agricultural Research (ICAR), SGT University is committed to providing top-notch education and training in agriculture.

Campus Facilities and Faculty Expertise

The university boasts a sprawling campus with over 55 acres dedicated to research and demonstration farms, allowing students to gain hands-on experience in real-world agricultural settings. The Faculty of Agricultural Sciences is equipped with state-of-the-art laboratories and facilities that support various agricultural disciplines, including soil science, plant pathology, and agronomy.

Moreover, the faculty comprises experienced educators and researchers who are dedicated to fostering a rich learning environment. Their commitment to research initiatives enhances the educational experience, providing students with opportunities to engage in groundbreaking projects.

Top ICAR Approved Agriculture Colleges in India

SGT University is recognized as one of the top ICAR-approved agriculture colleges in India. Its programs are designed to meet national standards, ensuring that graduates are well-prepared to enter the workforce or pursue further studies.

Agriculture Courses Offered at SGT University in 2024

SGT University offers a comprehensive range of agriculture courses, catering to various academic levels and specializations.

Undergraduate Agriculture Courses

Bachelor of Science (Hons.) in Agriculture: The four-year BSc Hons Agriculture course provides students with a solid foundation in agricultural sciences, covering essential subjects such as crop production, soil science, and agricultural economics. The curriculum is aligned with ICAR standards, ensuring relevance and rigor.

Postgraduate Agriculture Courses

SGT University offers several Master of Science (M.Sc.) programs, including:

M.Sc. Ag. in Agronomy

M.Sc. Ag. in Plant Pathology

M.Sc. Ag. in Genetics & Plant Breeding

M.Sc. Ag. in Soil Science and Agricultural Chemistry

M.Sc. Ag. in Agricultural Extension & Communication

M.Sc. Ag. in Agricultural Economics

M.Sc. (Hort.) in Fruit Science

M.Sc. (Hort.) in Vegetable Science

M.Sc. Ag. in Entomology

Master of Business Administration in Agri-business

These programs are designed to provide advanced knowledge and skills in specialized areas of agriculture, preparing students for leadership roles in the industry.

PhD Agriculture Courses

For those interested in research, SGT University offers Ph.D. programs in various agricultural sciences, including:

Doctor of Philosophy (Agricultural Sciences) in Agronomy

Doctor of Philosophy (Agricultural Sciences) in Horticulture

Doctor of Philosophy (Agricultural Sciences) in Genetics & Plant Breeding

Doctor of Philosophy (Agricultural Sciences) in Soil Science

These programs emphasize research and innovation, contributing to the advancement of agricultural practices and technologies.

Admission Process for 2024

Agriculture Courses Eligibility Criteria

Undergraduate: Candidates must have completed their 10+2 education with a minimum of 50% marks in Physics, Chemistry, and Biology/Mathematics.

Postgraduate: Applicants for M.Sc. and MBA programs must hold a relevant undergraduate degree and may need to take entrance exams.

Doctoral: Ph.D. candidates must possess a Master's degree in a relevant field and meet additional criteria set by the university.

Agriculture Courses Application Procedure

The application process is straightforward:

Register Online: Candidates can apply through the university's website.

Personal Interview: Eligible candidates must appear for the personal interview conducted by SGT University.

Counseling: Final selections are based on personal interview feedback and counseling sessions.

Prospective students should keep an eye on important dates, including application deadlines and entrance exam schedules. Preparing for interviews and gathering necessary documents in advance can enhance the chances of a successful application.

Agriculture Courses Fees Structure

Undergraduate Fees: The course fees for the Bachelor of Science (Hons.) in Agriculture program is approximately INR 2,00,000 per annum, with scholarships available for eligible students.

Postgraduate Fees: Fees for M.Sc. and MBA programs vary from INR 1,50,000 to INR 2,50,000 per annum, but detailed information can be found on the Faculty of Agriculture Sciences webpage.

Doctoral Fees: Ph.D. program fees, at INR 1,50,000 per annum, are competitive, and students are encouraged to explore financial aid options.

Agriculture Courses Scholarships and Financial Aid

SGT University offers various scholarships and financial aid programs to support students in their educational pursuits. Prospective students should inquire about available options and the application process.

Agriculture Course Syllabus and Curriculum

Undergraduate Curriculum

The B.Sc. (Hons.) in Agriculture program includes core subjects such as:

Principles of Agronomy

Soil Science and Fertility Management

Plant Breeding and Genetics

Pest Management and Integrated Pest Control

Agricultural Economics and Farm Management

Hands-on training through field visits and laboratory sessions is a crucial component of the curriculum.

Postgraduate Curriculum: M.Sc. programs feature core and elective courses tailored to each specialization. Practical work, internships, and research projects are integral to the learning experience.

Doctoral Research: Ph.D. students engage in significant research opportunities, contributing to advancements in agricultural sciences and addressing real-world challenges.

Industry Relevance: The curriculum at SGT University is designed to align with current industry needs, ensuring that students are well-prepared for the workforce.

Examination and Evaluation

Assessment Methods: SGT University employs a variety of assessment methods, including written exams, practical evaluations, and project work, to gauge student understanding and performance.

Grading System: The university utilizes a transparent grading system, providing students with clear feedback on their academic progress.

Preparation Resources: Students have access to a wealth of resources, including study materials, academic guidance, and support from faculty, to help them succeed.

Top Colleges for Agriculture Courses in 2024

SGT University is consistently ranked among the top colleges for agriculture courses in India. Its unique selling points include ICAR accreditation, a strong emphasis on practical training, and a commitment to research and innovation.

What makes SGT's agriculture programs stand out?

ICAR-accredited degree programs: One of the only private universities in the nation to be officially recognized by the Indian Council of Agricultural Research (ICAR). The university also has associations with other ICAR institutions, validating its deep relations with India's foremost agricultural body.

Stunning Infrastructure: Mega-size students' research and demonstration farms and well-equipped laboratories of all agricultural disciplines, including the Haryana state-sponsored Static Soil Testing Laboratory and Herbal Garden.

Latest Learnings: Live modules on organic production, seed production, mushroom cultivation, commercial beekeeping, agri-waste management, etc. Internationally acclaimed guest and adjunct faculty for the teaching, research, and counseling of students.

Global Collaborations: Linkage with national and international universities, ICAR institutes, and MNCs for internships, training, research, curriculum development, and placements.

Career Scope and Opportunities after Agriculture Courses

Graduates from SGT University are well-equipped to pursue a variety of career paths, including:

Research Scientist

Farm Manager

Agri-business Consultant

Agricultural Engineer

Agricultural Economist

Salary and Job Growth

The agriculture sector offers promising career growth, with competitive salaries and opportunities for advancement. Graduates can expect to find employment in both public and private sectors, with many roles focused on sustainability and innovation. SGT University provides robust support for career development, including placement services, internships, and networking events to connect students with industry professionals.

Conclusion

SGT University offers a comprehensive and high-quality education in agricultural sciences, preparing students for successful careers in a vital industry. With a commitment to excellence, practical training, and research, SGT University stands out as a top agriculture college for aspiring agricultural professionals.

Prospective students are encouraged to explore the diverse offerings at SGT University and take the first step towards a rewarding career in agriculture. For more information on admissions, course details, and campus visits, please contact the admissions office or visit the university's website.

Key Points of 2024 Agriculture Courses at SGT University

SGT University offers a diverse range of 2024 Agriculture Courses, including undergraduate, postgraduate, and doctoral programs, ensuring students can find a path that suits their career goals.

As the only private university in Delhi NCR accredited by the Indian Council of Agricultural Research (ICAR), SGT University guarantees a curriculum that meets national standards, enhancing the credibility of its agriculture programs.

The fees for the Bachelor of Science (Hons.) in Agriculture program are competitive, with course fees INR 2,00,000 per annum, making quality education accessible.

The syllabus for agriculture courses at SGT University is designed to provide both theoretical knowledge and practical skills, covering essential topics like soil science, agronomy, and agricultural economics, thus preparing students for real-world challenges.

The admission process is straightforward, requiring candidates to complete their 10+2 education with specific subject criteria, followed by an entrance exam, ensuring that the university selects qualified students.

Students benefit from extensive practical training through field visits, laboratory sessions, and project-based learning, which are integral to the syllabus, fostering a deep understanding of agricultural practices.

SGT University has established excellent career opportunities for its graduates, with strong placement records in both government and private sectors, including roles such as Agricultural Officer and Agri-business Consultant.

The university features over 55 acres of research and demonstration farms, well-equipped laboratories, and collaborations with national and international institutions, providing students with the resources needed for effective learning and research.

SGT University offers various scholarships, including up to 100% financial aid for deserving students, making it easier for them to pursue their education without financial burden.

SGT University is recognized as one of the top colleges for agriculture in India, attracting students who aspire to excel in the agricultural sector due to its commitment to quality education and research.

Source:- https://sgtuniversity.ac.in/agri/blogs/agriculture-courses-admission-guide-fees-syllabus-career-opportunities

[emma-miller-blogs]

Study Law in India: A Guide to Law Courses and Career Paths

The field of law in India has been attracting a growing number of students with a keen interest in legal studies, advocacy, and social justice. Studying law in India offers a deep understanding of the nation’s legal system, its constitution, and the opportunities for pursuing a rewarding career in various sectors. This blog provides a comprehensive guide to studying law in India, covering the types of law courses available, eligibility requirements, career prospects, and the benefits of pursuing legal education in this dynamic field.

Why Study Law in India?

Studying law in India can open doors to a range of professional roles and societal contributions. Law graduates can work in private and public sectors, provide consultancy services, join NGOs, or pursue careers in teaching and research. The legal profession in India is respected, challenging, and rewarding, as lawyers play a crucial role in defending rights, resolving disputes, and influencing social policies.

Types of Law Courses in India

In India, law courses are available at undergraduate and postgraduate levels. Here’s an overview of the primary types of law courses in India:

1. Integrated Undergraduate Courses

BA LLB (Bachelor of Arts & Bachelor of Law): A 5-year integrated course combining arts and law subjects. This is one of the most popular choices among law aspirants as it provides a broad educational foundation.

BBA LLB (Bachelor of Business Administration & Bachelor of Law): This 5-year course combines business administration with legal studies, suitable for students interested in corporate law.

B.Com LLB (Bachelor of Commerce & Bachelor of Law): Ideal for those with a commerce background, this course covers commercial laws and legal practices in trade and business.

Integrated courses enable students to gain dual degrees, enhancing their employability and understanding of interdisciplinary fields.

2. Graduate LLB Programs

3-Year LLB Program: This program is available for graduates who wish to study law after completing their bachelor’s degree in another field. It is rigorous and provides in-depth legal knowledge with practical exposure.

3. Postgraduate LLM Programs

LLM (Master of Law): Typically a one or two-year course that provides specialized knowledge in specific areas of law, such as constitutional law, criminal law, or corporate law.

Diploma and Certificate Courses: For professionals looking to specialize in niche areas, short-term diploma and certificate courses are available in fields like cyber law, intellectual property, and environmental law.

4. Doctoral Programs in Law

PhD in Law: Scholars interested in advanced research and academic careers can pursue a PhD in law, which requires a thorough understanding of legal theories and a dedication to contributing original knowledge to the field.

Eligibility Criteria for Studying Law in India

The eligibility requirements vary based on the type of law course:

Undergraduate Programs: Students need to complete 10+2 or equivalent examinations with a minimum percentage (often 45-50%) and pass an entrance test such as the CLAT (Common Law Admission Test) or LSAT (Law School Admission Test).

3-Year LLB: Applicants must hold a bachelor’s degree in any field with a minimum percentage.

LLM Programs: Candidates must hold an LLB degree with a minimum qualifying percentage. Entrance exams for LLM include CLAT PG and AILET PG.

PhD in Law: Requires an LLM or equivalent qualification with a strong academic record.

Entrance Exams for Law Courses in India

Here are some major entrance exams that students must take to pursue law courses in India:

CLAT (Common Law Admission Test): Conducted by the Consortium of National Law Universities, CLAT is a national-level entrance exam for admission to various NLUs (National Law Universities) and other private law schools.

AILET (All India Law Entrance Test): Conducted by NLU Delhi, AILET is specific to admission at this institution.

LSAT India: The Law School Admission Test (LSAT) is organized by the Law School Admission Council (LSAC) and accepted by various law schools in India.

Curriculum and Specializations in Law Courses in India

Law students can specialize in various fields as they progress in their studies. Some popular areas of specialization include:

Corporate Law: Focusing on the laws governing companies and businesses, including mergers, acquisitions, and compliance.

Criminal Law: Encompasses criminal codes, procedures, and issues like criminal behavior, justice administration, and rehabilitation.

Constitutional Law: Deals with the structure and function of government institutions and the rights of citizens.

Intellectual Property Law: Covers copyrights, patents, trademarks, and other IP rights.

Environmental Law: Focuses on regulations for protecting the environment and ensuring sustainable practices.

Cyber Law: With the digital revolution, cyber law has emerged as a significant field addressing legal issues related to the internet, cybersecurity, and data privacy.

Benefits of Studying Law in India

Studying law in India offers several benefits:

Comprehensive Understanding of Legal Framework: Law students gain a deep understanding of the Indian legal system, the constitution, and the country's rich cultural and social fabric.

Diverse Career Opportunities: Law graduates can work in a variety of fields, including litigation, academia, corporate sectors, and government organizations.

Potential for Social Impact: Lawyers play a critical role in society by advocating for justice, protecting human rights, and influencing policy changes.

Skill Development: Studying law hones skills such as critical thinking, analytical reasoning, public speaking, and negotiation, which are valuable in many professions.

High Earning Potential: Law is a financially rewarding field, with ample opportunities to earn well through private practice, consultancy, or working in corporate law.

Career Prospects After Studying Law in India

A degree in law opens up a wide range of career paths. Some popular options include:

Litigation: Graduates can practice as advocates in courts after clearing the Bar Council exam, which is required for practicing law in India.

Corporate Law Firms: Many law graduates join law firms that specialize in corporate law, mergers and acquisitions, and compliance.

Judicial Services: Graduates can appear for judicial service exams to become judges or magistrates.

Legal Advisors: Lawyers are often hired by businesses and organizations as legal advisors to help manage legal risks and ensure compliance.

Academia and Research: Those interested in teaching can pursue academic careers by joining law schools as professors or lecturers.

Public Prosecutor or Government Lawyer: Lawyers can work with government departments, police, or military as legal advisors.

Human Rights and NGOs: Many lawyers work with non-profit organizations and NGOs, using their legal expertise to fight for social justice and human rights.

How to Choose the Right Law College in India

Choosing the right law college is crucial for a successful legal career. Here are a few tips to consider:

Accreditation and Reputation: Select a college recognized by the Bar Council of India (BCI) with a solid reputation.

Faculty and Curriculum: Look for colleges with experienced faculty members and a curriculum that covers a broad spectrum of legal disciplines.

Placement Opportunities: Evaluate colleges based on their placement records and the partnerships they have with law firms and companies.

Facilities and Infrastructure: A well-equipped library, moot court rooms, and digital resources can enhance your learning experience.

Location: Some students prefer colleges near major legal hubs for internship and job opportunities, while others may value the campus experience more.

Conclusion

Studying law in India is a gateway to numerous professional avenues, and it prepares students for a meaningful career where they can advocate for justice and contribute to society. With a well-structured curriculum, competitive entrance exams, and diverse specializations, law courses in India offer comprehensive legal education for aspiring lawyers. Whether you aim to work in corporate law, public policy, or the judiciary, law education in India provides the foundation to build a successful career and make an impactful difference in society.

[solatom123]

Solomon lartey, PhD student at Teeside university.

Exploring the Impact of Tax Havens on Global Economy and the Tactics Used in Crackdowns and Manipulation

1. Introduction

Tax havens refer to jurisdictions with low or no tax rates that are characterized by a lack of transparency, limited information exchange, and high levels of secrecy. Businesses and individuals seeking to evade or avoid taxes are drawn to these jurisdictions, often routing economic activity through them to minimize tax liabilities. This has significant implications for tax revenues, economic development, and inequality, particularly for developing countries reliant on corporate taxation.

The rise of "offshore" financial centers in the late twentieth century spurred concerted efforts by governments to curtail their impact and increase their accountability to global administrations. However, such efforts face challenges since tax rings give countries significant advantages when it comes to attracting businesses and investments. Furthermore, as sophisticated financial instruments and means of communication develop, so too do the strategies to lessen or avoid taxes. As some jurisdictions manage to block or hinder cross-border information exchanges while providing near-total secrecy over their clients’ affairs, recent crackdowns by some countries on these tax jurisdictions and their sanctioned manipulation by some others are just the tip of the iceberg. The key challenge for governments is thus how far they dare go to tame the beasts they have nurtured and, even more concerning, how such beasts could turn on their handlers.

2. Understanding Tax Havens

Tax havens are generally understood as jurisdictions that create opportunities for profit shifting, therefore reducing taxes paid to a high-tax jurisdiction. As a result, tax havens are often described in terms of a “tax haven economy” or a “tax haven sector,” both of which include the legal entities—as defined by legal jurisdiction (e.g. US-owned multinational corporations) as well as type of entity (e.g. US banks)—that file profits in the tax havens, as well as real economic activities captured in the haven. Tax havens provide opportunities to shift profits based on the characteristics of the tax haven (corporate tax rates, secrecy provisions, etc.) and the multinational (e.g. size and geographic reach). Tax havens are often identified based on the characteristics of the jurisdiction itself, such as being small, having certain regulatory provisions (low tax rates, secrecy provisions) and having multinational ownership (FDI in/out). This conceptualization of havens (jurisdictions and their characteristics) is difficult to operationalize because of data limitations. As tax heavens largely exist because of thier secrecy, it typically entails reliance on US or OECD data to create proxies for havens. There is no global data set that defines havens based their jurisdictional characteristics. (Ateş et al., 2020)

A more operational definition of havens is based on the consequences of (or behavior associated with) having certain tax jurisdictions: if a parent multinational corporation has a foreign subsidiary where the effective tax rate is less than a given threshold, the subsidiary is sent to be in a tax haven. This is similar to the idea of a “shadow banking sector,” where an institution is classified as such if it is engaged in activities similar to banking but is not subject to regulation.

2.1. Definition and Characteristics

It is essential to understand what tax havens are and the characteristics that identify them. Generally, tax havens are low or zero tax jurisdictions that provide secrecy to foreign investors. The common characteristics often used to identify tax havens include banking secrecy, very low or no tax, loopholes in the tax code, corporate residency, lack of commercial substance requirement, set-up of insignificant economic activities, a complex corporate structure to benefit from tax treaties, and guidelines against harmful tax practices. These characteristics are mainly used for the classification of the offshore tax havens for the academic purpose and to conduct research. All these characteristics, except banking secrecy, are based on government policies. (Janský et al., 2022)

Country jurisdictions identified as tax havens in the academic literature by researchers include many Caribbean Islands, Malta, Cayman Islands, Bermuda, Luxembourg, the Netherlands, British Virgin Islands, and such Pacific Islands as Vanuatu and Cook Islands. Fishermen and economic critics have referred to such tax havens known jurisdictions as "piranha." In broader terms, tax havens are classified either as offshore centers or low tax economies. Using a largely cited definition of tax havens by the Organization for Economic Cooperation and Development (OECD), an abbreviation of tax haven countries has come into use: "OECD-Haven," this term denotes all the countries that have been targeted for international investigation of their banking laws relating to the confidentiality of offshore funds. Despite recent attempts to further broaden the scope of international cooperation, the countries on that original OECD list, and many additional ones, remain a cause of persistent concern regarding their compliance with international standards. Unfortunately, the campaign against these havens has resulted in little more effectiveness. (Przygoda, 2022)(Lejour, 2021)

In the light of current developments in the global economy, tax havens can be viewed as the defenders of national sovereignty over capital space. Given the radical transformation of the state system, in particular with respect to the autonomy of corporate decision-making, this position appears plausible for justifying the economic and political mindset behind the emergence of tax havens. Nevertheless, the advocates of globalization conventions seem to fail to recognize that the superiority of the states concerned is seriously compromised by the very action of "retreating" from the global economy. It is this form of dependency that is feared by many emerging economies in relation to the global domination of an exclusive "super state" like the United States. (San Juan, 2022)

2.2. Historical Evolution

The alluring siren of tax havens has enchanted the rich and powerful since the 16th century. By taking advantage of secretive jurisdictions with lower taxes, the elite could conceal wealth and chase investments away from prying hands. As the rich deserted London for the tax-free shores of the Bahama Islands, they unwittingly set off a domino effect, with other nations scrambling to attract the newly mobile taxes. Nations bereft of income became desperate for cheap accommodations. The system became known as the race to the bottom. Untethered by import tariffs and trade barriers, companies flocked to nations with few resources or regulations. Here, firms could import raw materials tax-free, manufacture goods on the cheap, and sail them off into the open sea. As profits mounted, so did outrage from the once-wealthy countries the firms had left behind. Reckless vaudeville in the Bahamas unearthed fortunes that led Parliament to pass England's Income Tax Act in 1853, followed by the German Kaiser Heinrich VIII amendment to "police these free port swindlers." At the same time, empire-builders such as Cecil Rhodes scoured the globe for hideouts amid uncontrollable empires. The anti-gravity shelf escaped the long arms of the laws protecting corporate decision-making from corruption. It was here—on the very crest of empire—that the blueprints for the modern-day offshore world were conceived. (Liu et al.2020)(Hill, 2022)

It had taken only a few short years for the race to the bottom to spiral out of control. What began as a simple attempt to contain a few wayward taxpayers had escalated into a full-blown arms race, with nation after nation hustling to enlarge the prize by offering deeper and deeper tax evasion discounts. Nations with no local wealth to protect quickly got into the act. The United Kingdom’s North Borneo Company in 1881 was followed by the newly created colony of Labuan in 1886. By 1900, Panama and Zanzibar were both taking steps to attract foreign investors with tantalizingly cheap package deals. The controlling requirements? Turn off the Amber Alert, open the pages of a British-liberal Constitution, and close the books. For European and American businesses, the appeal was obvious. The latter could stage an interlude of sober business respectability—conducting matters elsewhere and severing connections with the few reliable chambers of commerce left on the surface. In due course, the gifts would be gently returned to the seeded country's banks—salted abroad in the Florida Keys via Florida courts covering up Hassan, Giannini, and Davis's adventures in Latin America, where they were bailed out as well by Rothschild banknotes. In the era of great sea-roaming business magnates, such blind trust in the perfidious and maturing common-law would have been unthinkable. (Tan, 2020)(Tan, 2024)

2.3. Types of Tax Havens

Tax havens can be divided into four groups based on their characteristics. The first group consists of the oldest offshore centers. For example, the British Channel Islands and the Isle of Man are well-known offshore centers that provide services to non-residents for more than half a century. Until recently, most of these jurisdictions were closely tied to a certain country providing them with an identity (tax neutrality and a certain banking secrecy) and competitive advantages. The service industry of these jurisdictions, however, is well-developed and provides many options for wealth holders and wealth creators from other countries to circumvent their domestic (mostly European) regulations. These offshore centers are relatively large in terms of their defendant populations compared to other offshore jurisdictions. They are mostly located in Europe and the area of jurisdiction is from 5,000 square kilometers in case of Guernsey to 15,220 square kilometers in case of Jersey. The tax levels of the jurisdictions are low or non-existent. Wealth and wealth transactions are well protected by strict legislation. The language used in wealth transactions is mostly that of the home country or an international language, mostly English, which makes transactions less risky. (Hebous & Johannesen, 2021)

The second group consists of locations where offshore centers came into being as a political or economic response to certain countries’ regulations. For example, Iceland, Luxembourg, and Monaco are the best-known European jurisdictions. Due to their proximity to the Scandinavian countries, Iceland’s development was similar to that of other Nordic countries. The primary aim of the legislation was to build an international banks’ market. In the mid-1990s, Iceland was involved in privatizating the state banks. The banks had to find possibilities to expand beyond the Icelandic market, and offshore services were one of the alternatives. This was the starting point of Iceland becoming a tax haven-like jurisdiction. The regulatory arbitrage opportunity was attacked by amending anti-avoidance provisions in the Icelandic taxation act. The amendments came into force in 1997, and offshore services to non-residents were illegal unless accounted for in the jurisdiction. (Yeoh, 2021)

A third group of jurisdictions went through a tax haven-like transformation as a result of political changes, primarily from communism to democracy and from the centrally planned economy to a market economy. Cases include a number of post-communist countries, primarily in Eastern and Central Europe. For example, as a consequence of the privatization program, a financial services industry developed in Hungary, which could be an intermediary between the western investors, eastern privatization funds, and state-run public companies. Recently, a new wave of regulations stimulating foreign direct investments came into existence in the Czech Republic, Poland, Slovenia, and largely in the last decade, in all post-communist countries. The recent EU enlargement opened a new window of opportunity for offshoring wealth creation in new jurisdictions. (Cockfield, 2023)

As a fourth group, in addition to already existing offshore centers, a number of countries decided to try to attract global players from finance and wealth creation. For example, the establishment of an offshore center in Malta was considered in the mid-1990s. Only few had any questions about whether Malta had the ability to construct a successful offshore industry. Those who took the project seriously wondered about Malta’s options and the type of offshore industry this small Mediterranean island had to develop in order to be competitive. Questions relating to the problems Malta was likely to encounter were also raised. One of the conclusions was that Malta would no longer be a veritable paradise for overseas banks and other financial institutions, and bank secrecy as understood in the Caribbean or other established havens would cease to exist. (Jónsson, 2024)

3. The Economic Impact of Tax Havens

The nature of tax havens and their economic activity has sparked significant interest among researchers and organizations alike. These advocates do not dismiss the use of tax havens, but stress a balanced perspective that takes their positive as well as the negative effects into consideration. They assert that tax havens cannot be broadly judged as good or bad, emphasizing the need for policymaking to focus on a clear definition and a deeper understanding of tax havens’ characteristics.

A basic definition of tax havens must be broad enough to include the complex characteristics of countries like Singapore. Areas designated as tax havens should meet at least three criteria, namely: 1. No, or very minimal, appreciable taxes on relevant income; 2. Laws or administrative practices which act to prevent the effective exchange of information with foreign tax authorities; and 3. An established, government-sanctioned, and sustained level of secrecy so as to encourage the use of that jurisdiction for the establishment of mass repositories of the moneys and wealth of non-residents. Further, the assessment of tax haven activity should include its impact on individuals and corporations. (Dharmapala2021)

First, it is argued that tax havens can be beneficial to developing countries. To this end, it matters how base countries or source countries react in the wake of a capital flight. If strong countermeasures are taken by improving regulations, monitoring transfers and stricter enforcement of regulations, the results of tax havens might be positive as they induce better cooperation among states. At least in terms of increasing economic activity, the alleged doom scenarios concerning massive capital flight seems to be exaggerated. This is in line with the increasingly positive tone on tax havens by governmental bodies like the OECD or IMF. There is hope that developing nations might benefit in terms of tax revenues, reduction of capital flight and competition between nations for investments.

Alternatively, it can also be claimed that tax havens might be positive for a broad class of countries particularly with respect to preventing rich bees and unprofitable companies from leaving them. Such an outcome would be desirable given the importance of persistent policies and outcomes. The number of states with regulatory climate harmonizing regulations may thus be stable at a non-zero number, and even though capital flight occurs, developing countries would nevertheless have a wide range of policy choices available. However, this perspective of global welfare implies states not maximizing the welfare of their constituencies, which seems unrealistic in the context of a growing inequality worldwide. Moreover, the theory is highly sensitive to the strength of the consideration against tax havens.

On the other hand, the evidence is probably more in line with the perspective of tax havens being harmful to developing countries. The impact of tax havens and money transfers to them is most devastating for developing countries unable to attract business, investment and taxation equivalently. The initial aggregate beneficial results set off underestimations of eventual negative net advantages. It has been pointed out that, years after tax haven regulation was first liberalized, serious counter-measures have yet to be taken.

3.1. Positive Effects

While tax havens have often been blamed for negative developments in the global economy, recent research has also highlighted their positive effects. Analysis of countries, including several tax havens, found that tax havens are on average richer, grow faster, are less indebted, invest more, experience more FDI income, invest more outwards, experience higher profits and broader capital market access, and have larger net interest payments. In the case of tax havens being typically small countries with a specific geography and economy, sensitivity analyses excluding them did not affect the conclusions. (Laffitte, 2024)(Sovičová, 2020)

However, policy implications were less straightforward. On the one hand, accounting would have to be adjusted. On the other hand, the positive effects of tax havens may hint at options for less competitive countries eager to attract more MNEs. Similarly, it has been noted that the recurrent conduct of international organizations that combat harmful tax competition by encouraging countries to increase tax burdens on mobile tax bases would be of little help to low-tax jurisdictions wishing to develop their economy, particularly as larger markets also tend to have a stronger influence on the decision to headquarter in these countries.

With financial innovation and expanding networks of interdependencies causing multinational enterprises (MNEs) to possess roughly half of the world’s capital stock and three-quarters of its commerce, one of the critical skills bordering on secrecy is tax planning. Using competitive, innovative arrangements, many of them funnel their profits through tax havens to avoid taxes. However, tax havens are often blamed for economic developments from increasing income inequality and a financial crisis to the current woes of the euro. At the same time, recent analyses of the offshore economy curbed the perception of tax havens as economic wastelands. (Wallace, 2021)

3.2. Negative Effects

With the introduction of tax havens in the 1920s, there was a sudden increase in tax evasion, the disruption of markets, avoidances of legislative efforts to promote transparency, and evenly the indirect suggestion of corruption. Take the case of Denmark, with sales taxes of 25 percent, foreign airlines reportedly charged fees through their Dutch operations, and several multinational firms setting up subsidiaries in tax havens. Denmark was inviting those companies to harm the requested change or make a move to another country. There were also concerns that shadow banking would take place in these havens. On the other hand, a wealthy man would have to think twice before laundering moneys in some offshore island because banks charged enormous rates for this kind of service. Noncooperate banks and institutions were often dragged into lawsuits. The G20 countries were concerned about the role of Bermudalike islands in the dollarbond market and voted in 1989 to apply an automatic withholding tax on certain dollarbonds issues. (Guex & Buclin, 2023)(Guex2023)

However, many places found it very hard to give up the pack even for the purpose of ending (or mitigating) the pack in other countries. For example, there were states in the United States very well aware of the harmful nature of gambling devened their treaty conversations with other states. They said that it would be absurd to give up such a massive source of income. In the early afternoon hours of a bar exam, candidates would be bombarded with advertisements for Las Vegas casinos.

During the mid-1990s, concern over the manipulation of the euro began to emerge in the political agenda. Many European governments were uncertain how to calculate their euro-entry expenditures. In consequence, pressure increased to make long-term interest rates converge and for mutual cooperation in the management of currencies in the vague transition period. The maintenance of currency bands was part of this, as was the attempt to curtail speculation against weaker currencies. In these efforts states tried to counter the cache on the players by means of greater transparency. In the UK, the treasury opened a special inquiry into the currency markets, and in Germany a parliamentary committee investigated the manipulation of the Deutsche Mark. In the US, some politicians labeled hedge fund managers as “criminals” and from there, the political agenda turned to the blunter notion of “need for regulation”. (Lysandrou & Stassinopoulos, 2020)

Another important concern became whether the heavily bloated euro-crisis “shadow banking” sector, with its so-called “money market funds” would be at the core of a currency crises. After the euro was instituted in 2002, there had been massive transnational shifts of capital from banks to euro-denominated money market funds which generated a development similar to the growth of offshore euro-dollar banking in the first wave of financial deregulation during the 1960s. In several nation-states mutual fund companies, large banks, and securities corporations transformed into money market fund providers. After the eurozone collapse and the bailouts the literature also turned to a concern over the political economy of control and dominance, basically in the wake of concerns born with the so-called “Latin American crisis”. One gesture was to turn to the disciplines of the so-called “new” political economy traditions. Basically, these are not driven by whether one is for or against globalization as is the case with a number of economic nationalist accounts.

4. Regulatory Frameworks and International Efforts

Discussions about tax havens usually come down to the absence of serious regulations or ineffective rules that are also easy to exploit. For states where tax evasion is common, it is often said they lack havens to which their wealthy citizens can escape. The financial conditions of tax evasion are therefore significant influences on the political economy of global finance, including, importantly, the regulation of the global financial industry. Countries with national tax benefits must weigh public interest against capital flight. On the one hand, tax systems with no havens are prone to collapse, aligning their tax rates with those of the havens. In other cases, wealthy states can cooperate to close tax havens in other jurisdictions, which may benefit metropolitan states. At the same time, the hope persists that simply improving poor states’ regulations will be enough to mitigate regulatory arbitrage. Unfortunately, regulatory convergence does not always win. (Temouri et al.2022)

The Organisation for Economic Co-operation and Development (OECD) holds a pivotal position in international policy discussions about tax havens. Formed in 1961, it is based on principles of participatory democracy and free-market economics. The OECD has become the most respected authority on the conduct of economic policy among officials in wealth-generating states. It has examined tax competition and offshore money laundering, issuing reports, statements, and guidelines, and has led efforts to regulate offshore tax havens. Following the release of substantial reports by the OECD about the conduct of tax havens, many hopeful declarations on regulating expensive jurisdiction followed. In the earlier, celebratory stage, OECD states called for new regulations. They claimed to have the knowledge and tools to control capital from small wi-fi seashore locales. But these efforts bore little fruit outside of real offshore money directing states, weakening hope in the process.

G20 actions have so far been at the level of attempting to regulate a situation before such regulation is possible. The calls for eighteen offshore locations to automatically exchange financial data with the ‘homeland’ states of expatriated wealth proved a useless carrot-over-stick approach. Places like the Cayman Islands, Bahamas, and the British Virgin Islands are each home to half a trillion in global assets. Codifying an international legal framework prohibiting states providing secrecy for fees of any description would be a stick to wield. Attempts to make sovereign state secrecy a violation of international law or at least subject to foreign tax access would fully thwart international competition in the market for money laundering laws, if such a competitive scenario were intelligible in the first place, given that the compliant states mentioned above belong to the United Kingdom, a member of the G20. (MacDonald, 2020)

4.1. OECD Initiatives

Tax havens remain at the forefront of national and international economic policy and, depending on the definition used, tax havens can be found among both developed and developing economies. “Haven” countries set their tax rates at zero or at levels well below income rates in “source” countries. In 1998, the OECD published a report entitled “Harmful Tax Competition.” This discussed the problems caused by a trend in some countries and territories to compete for mobile investment by offering very low or no tax rates and other special privileges to non-residents. The report focused on international financial services, but similar concerns were raised in other policy spheres. In June 1998, in response, the G7 summit at Birmingham called for the OECD to lead an initiative to combat tax competition (OECD 2006).

A series of initiatives was launched to combat what was seen as harmful competition: the Forum on Harmful Tax Practices to tackle banking secrecy and “ring-fencing.” This refers to deliberately excluding local economies from competition, for example, by restricting access to onshore markets to local banks or currency. Three types of countries were identified as reassuringly robust: the “onshore” (low and no tax but not secrecy), “neutral” (less than ten percent tax and secrecy) and “far” (high tax, little penetration). Of 13 country lists, Ireland, Luxembourg, the Netherlands, and the UK were on the “far” list. (Wójcik et al.2022)

In 2000, the OECD produced a Blacklist of 35 “tax havens” — now called “harmful preferences” countries — which were then pressured to abandon the tax regimes. This was thought politically plausible to achieve given that many of the countries were small, general revenue dependent, lacked any market power, and used tax incentives to draw investment and develop the financial services sector. In 2001, a wave of commitments to remove economic citizenship, bank secrecy, and zero tax regimes was secured. However, the political terms of compliance were increasingly resisted by countries with extensive legal networks; many resorted to withdrawal from OECD processes.

In January 2002, the new OECD Secretary-General announced a change in strategy. “Rather than attack the problem on many fronts — seven initiatives in total — we recommend a concentrated approach focused on the harmful tax competition initiative” (OECD 2006). Thus, ahead of the March meeting of G7 finance ministers, a new round of pledges to comply with the terms of the OECD initiative was secured from Bermuda, Guernsey, and the Isle of Man. However, onshore countries similarly appeared increasingly unprepared to actually remove their own harmful regimes. Further, after meeting with a delegation of Caribbean representatives in Antigua in June 2002, it seemed possible that a collective resistance would emerge.

In the face of this challenge, OECD efforts to mobilize forces into the political arena intensify. Some onshore governments openly signaled their readiness to maintain the current positions and accept ongoing losses in terms of tax revenue. Obvious compensatory mitigation strategies were reopening cases of market abuse, online gambling, etc. Further reforms were proposed to the WTO services negotiations including a new “request-offer” system for onshore countries to gradually secure countries with substantial binding commitments.

4.2. G20 Actions

The G20's engagement on the issue of tax havens was catalyzed by the 2008 global financial crisis. The associated issues of tax revenue losses and weakened public confidence in the ability of governments to act against the crisis were high on the agenda of the individual G20 countries and on the G20 agenda (G20 2009-2016). In April 2009, the G20 countries committed to a broad range of measures to tackle tax avoidance and evasion by means of secrecy jurisdictions in development and growth-enhancing ways. Later in 2009, the G20 countries also decided to act decisively on the OECD’s 2004 mandate to eradicate harmful tax practices. Due to the G20's political weight and its Great Repositioning of Power narrative’s spotlight on the developing world, the OECD’s work became the leading global initiatives in the fight against tax havens. Progress in implementing the G20’s commitments and in stopping the veritable bonanza of bank secrecy taxes in OECD countries must include a global anti-secrecy framework and also extend far beyond the confines of the tax and banking areas (OECD 2019).

In order to accommodate for G20 interest in the broader range of secrecy jurisdiction issues and in fast-moving developing countries' globalizing citizens, the OECD revived its earlier informal work on non-OECD members and de facto development cooperation. In particular, through the outwardly open but G7-dominated so-called Global Forum, in which a non-participation dialogue would use World Bank Group and International Monetary Fund (IMF) leverage to bring in the most lessees well-developed developing countries. To this end, the OECD established a dual track with a twofold process for promoting and examining compliance with the new G20 standards: on the one hand, the 55 now member strong Global Forum's peer review process on a "comply or explain" basis that would closely shadow the OECD's own members, and on the other hand, the FATF's "name and shame" process for heavily non-member jurisdictions (OECD 2015, 2016). (Larionova, 2022)(Lips & Mosquera2020)

5. Tactics in Cracking Down on Tax Havens

This section explores the mechanisms employed in the Journal’s initiatives and the analysis of tax havens and abusive tax practices. The four mechanisms include scrutinizing new laws or regulations, examining proposals for new ones, investigating allegations of abusive practices, and monitoring the implementation of recommendations.

Legislative Measures Regulatory initiatives initially focused on the legislative measures during the AFL-CIO/PSI survey. To date, twenty-three countries have adopted regulatory measures designed to expose or curb tax haven and abusive tax practices. A summary of these measures, including the legal and regulatory references where the full contents of the Legislative Measures can be located, is Appendix 1. Each measure is categorized in the following format: General Provisions, which includes measures that generally require or enable incidental actions; Specific Provisions, which includes measures that specifically require or enable prescribed actions; and Institutions, which indicates the greatest power, authority, or discretion institutions have under a measure. Institutions include governments, legal and regulatory authorities, ministries, public agencies, legislative bodies, international organizations, and accountants. (Cockfield, 2023)

Enforcement Actions The ethical core principles of accountants did not explicitly prohibit or exempt making and implementing aggressive tax avoidance plans. In general terms, accountants are required to act “with integrity, objectivity, professional competence and due care, confidentiality and professional behavior.” This could not be construed to exempt accounting advice from liability under tax abuse circumstances. Unabated, tax avoidance schemes fuelling delinquencies and abuses were now widely regarded as a scandal. An example is the 2009 HSBC scandal, during which it was reported that the bank had aided thousands of wealthy clients in shifting $100 billion in assets and avoiding $4.1 billion in taxes through 15,000 secret accounts. At the same time, thousands of poor people were being sentenced to jail across the United States for inability to pay the punitive tax penalties. The state attorney generals of fifty states combined forces to negotiate with the bank, and in 2012 HSBC agreed to pay a $1.9 billion settlement, which represented only a 5 percent penalty of the taxes unpaid.

5.1. Legislative Measures

Tax havens are not only a concern for governments but also for international organizations. International organizations and state associations have actively sought to combat tax avoidance strategies based on tax havens. To this end, they have often prepared lists of countries considered harmful tax havens. Currently, there are more than a dozen such lists elaborated by various organizations and states, including FATF, OECD, EU, WTO, IMF, and the US. The majority are based on the OECD “List of Uncooperative Tax Havens”, prepared in response to the 1998 request of the G7 (“Group of Seven”) wealthy states. Later this list was supported by the EU “List of Non-Compliant Tax Havens” and the US “List of Jurisdictions whose Laws or Practices are not sufficient to ensure the Fiscal Transparency of Foreign Based Subsidiaries”. In parallel, after the G7 started to focus on tax havens, several initiatives aimed at harmonizing rules concerning bank secrecy and combating fiscal fraud were prepared by the whole Enhanced Financial Accountability and Transparency (E FAT) initiative or on the bases of the Bilateral Tax Information Agreements (BTIA). (Miyandazi et al., 2021)

The OCED lists state countries that failed to agree to the OECD tax convention and cooperate with the OCED forum on tax harmonization and transparency. Moreover, the OECD country-specific recommendations went further, listing actions to be taken against certain tax havens and stipulating deadlines for compliance with these recommendations. An EU report elaborated by the relevant working group enumerates 28 states having “uncooperative” tax practices, including Caribbean islands, Swiss cantons, Monaco, and other European non-EU countries. The G7 lists of tax havens have become the basis for similar initiatives by banks, financial institutions, and regulatory agencies (in the UK).

In addition, the EU conducts a continuous screening of the EU member states tax policies ability to cope with racial abuse. Such screening has revealed that Irish and Dutch policies aimed at attracting foreign investments through tax incentives do not comply with the EU legislation on fiscal state aids. This prompted the EU to notify these countries about further investigations on the compliance of taxpayer’s state aids with the competition rules. Increasingly, provisions on independent protection from tax discriminatory practices and environmental legislation emerged in the trade agreements with Western countries (particularly American) and the European Treaty of Amsterdam. These were subsequently mirrored in negotiations within the OECD.

5.2. Enforcement Actions

Enforcement actions have traditionally been central to crackdowns on tax havens. Unlike in legislative measures where action is usually taken through multilateral organisations or coordination between countries, enforcement actions are individual initiatives taken by countries. These measures typically take the form of investigations or information requests towards specific individuals or firms, often but not always who are suspected of wrongdoing, to encourage individuals to pay back taxes or settle penalties.

Countries often cooperate together to coordinate their participation in the enforcement action. The Organisation for Economic Co-operation and Development (OECD) has also facilitated enhanced tax information exchange between tax authorities through the Convention on Mutual Administrative Assistance in Tax Matters but this is not part of the strict investigation measures. The focus here is on the latter, strict investigation measures. Previous enforcement actions that were analysed are the US 2009-2020 tax investigation into Credit Suisse, the Bahamas ICIJ and the Panama Papers investigation, the 2011-2022 investigation into Kreab Group and the 2020 Swedish investigation into tax advisors. (Maryudi et al.2020)

Generally, either a large part of a country’s income is lost due to it being actively kept out of reach from tax authorities in other countries or a small part of income is hidden with the use of tax schemes that comply with the laws but interprets them in a way that is against their spirit. When it comes to tax haven related illegal revenue streams businesses are often set up in offshore havens although not necessarily reporting the business income there. The areas of income covering most enforcement actions are financial assets in connection to addressees in a tax haven and tax advisory services in connection to arranging involvement in a tax haven. The client base that is typically targeted in these arrangements are wealthy individuals, firms and funds operating cross-border, opting for a withholding tax on request or undertaking financial transactions potentially outside reach of tax authorities.

6. Manipulation and Evasion Strategies

The tactics employed by corporations and ultra-wealthy individuals to evade taxes are often crafted with a ruthlessly meticulous design. The manipulation of transfer pricing systems and the establishment of shell companies represents some of the most sophisticated tactics deployed in a collective effort to eschew taxes.

Transfer pricing is a pricing strategy utilized by multinational corporations to artificially shift revenue (in the form of payments for goods and services) from high-tax jurisdictions to low-tax jurisdictions. By manipulating transfer prices, multinational firms are able to fabricate tax deductions that offset taxable revenue in high-tax jurisdictions. Such reductions in tax liability can then be recognized in a jurisdiction with lower taxes. However, transfer pricing is a difficult practice to monitor as it does not require illicit actions, such as the submission of falsified documents or the bribing of public officials. On the contrary, the entire process is recorded and documented, and prices are modified algorithmically to comply with the “arm's-length principle,” a principle endorsed by the Organisation for Economic Co-operation and Development (OECD). (Kalra & Afzal)(Korol et al.2022)

The OECD states that “a transfer price will be considered to be an arm's length price if such price is consistent with the prices which would be agreed upon by unrelated parties in comparable transactions.” In order to comply with the criteria of the arm's-length principle, companies need to establish an exhaustive dataset of such prices across numerous jurisdictions, which is frequently financially unfeasible under current legislative frameworks. In addition, different laws regarding transfer pricing regulations across jurisdictions complicate such undertakings.

Tax compliance audits of transfer pricing contracts are often conducted by examining the rationale behind the transfer pricing modes and determining whether it follows an arm's-length principle. Auctioning of tax contracts or “Mexican standoffs” between independent tax authorities of two jurisdictions are additional proposals meant to combat transfer pricing. However, these measures are premature and require considerably more research prior to implementation. In general, the delegation of transfer prices to the marketplace, the complete repeal of the OECD guidelines, and the coordination of price regulations are viewed as the optimum solutions to the transfer pricing issue. Regardless, careful consideration must be taken in order to mitigate negative externalities. (Kraievskyi & Muravskyi, 2024)

The establishment of shell companies is a tactic that lays at the intersection of manipulation and evasion, as it requires the establishment of companies abroad in low or no tax jurisdictions. Such companies then fabricate contracts with legitimate firms and fake economic activity in order to route the amassed income through this sophisticated structure, which is in the essence of tax avoidance and illicit under the OECD's definition. Shell companies are often criticized as a mere legislative loophole. However, the OECD determines the establishment of shell companies in jurisdictions with lower tax liabilities to be entirely legal. Such companies have been subject to various crackdowns in the past, yet the development of equivalent tactics has allowed the process to continue.

The Paris Agreement’s tax loophole crackdown is one of the most well-known anti-shell company legislative frameworks. However, the efforts of countries to institute the regulations of the Paris Agreement would hinder smaller emerging economies while rapidly industrialized economies, such as Ireland and the Netherlands, would remain undeterred, as compliance with the Paris Agreement would allow jurisdictions highly constrained by the regulations to decide which other jurisdictions would be subject to regulations. Furthermore, the shadow of overreaching retaliation of countries deemed in violation of the Paris Agreement looms large.

6.1. Transfer Pricing

One of the most prevalent techniques used by multinational corporations to manipulate economies is transfer pricing. Transfer pricing refers to the pricing of goods, services, and intangibles between related entities within the same multinational enterprise. While theoretically, the transfer price of a good or service would reflect an Arm’s length price, i.e., the price a third-party would pay, this is often difficult to determine given the wide disparity of the markets in which multinational corporations operate. Transfer pricing mechanisms can manipulate profits and move them out of high tax jurisdictions, and across borders into low tax jurisdictions. Broadly there are two approaches used to manipulate transfer prices; the market approach and the cost approach. The market approach refers to determining arm’s length gross profit margins using prices from, or comparable gross profits on, third-party transactions. Under the cost approach, the arm’s length transfer price is determined using costs entered into the transaction, plus adjustments (markups) relative to those costs. (Rathke et al.2021)

Manipulating the situation where the buyer side has a majority share in the multinational corporation and is bundled into the cross-border transactions, under the cost-plus method, would mean determining the cost plus markup transfer prices on a unilateral basis (that can be done at costs that meet arm’s length standards and without consideration of the local standards set in the local jurisdiction).27 As opposed to the purchase price method where either by transfer pricing or comparison with simple cost-effective product sales comparisons would ensure that the transfer prices that would have been charged to the undistorted transaction had been fixed, better transfer prices mean ensuring sales losses had been fixed as if sales to unrelated companies had taken place instead.

Under the market approach, cooperation, for the determination of arm’s length transfer prices based on prices between independents for similar goods, i.e., prices adopted in uncontrolled transactions, would provide access to important and accurate information that other subsidiaries are likely to have. However, checking the veracity of the multinational corporation’s data necessarily limits monitoring due to the many tax jurisdictions in which multinationals create subsidiaries and the spread of the information provided. Furthermore, by the multinational adopting the market method and the local companies not having access to the same competitor data as the buyer side has or the less than normal risk attributed to that side in ascribing the position of related party companies i.e., normally risk lagging that of other companies implies that trade rapport is employed but that rapport may limit complaints, the selection of comparables might have a sustained impact on the local subsidiary; as basing on the buyer side’s cuts would lower the operating profit of the local subsidiary the more competitors have been included in the selection, the local company’s dispute position can be limited if it has been taken over by multinationals and the cut was under the acceptable say European Monetary System band, or by selecting the queries unrelated companies supplied by unrelated companies outside the tax jurisdiction.

6.2. Shell Companies

An intriguing tactic allowed by tax laws of high tax regimes was the establishment of a shell (or phantom) company in tax havens. Such company has no business other than to hold shares in other companies and it is operated entirely on paper, creating the illusion that both parties are independently existing and not artificially created for tax minimization. This is considered a form of aggressive tax planning and has recently been fought against by the OECD. Despite its crude form, it is surprisingly effective. Namely, while the transfer pricing method requires settling for "fair" royalties, here the royalty is simply set to 0 and the payment is made to a company, whose entire activity is just a facade. Between 2008 and 2016, there were 157 subsidiaries of Fortune 500 firms "domiciled" in Bermuda that fit the description “Incorporated after 1998, with no employees and no assets, whose only financial transaction is the receipt of a royalty from a foreign parent”. About 85% of royalties received by these companies were paid to other tax havens. Innovativeness in tax avoidance is of particular interest because it tends to produce further innovations over time, resulting in complex webs of intricate regulations. Brazil is a good example in that sense, as the complexity of regulation has added up rapidly and become exorbitant. Conducting due diligence on foreign companies reveals unforeseen twists and turns, such as ownership by man of straw based in Alaska and an onerous but mandatory annual public report on which auditors can be held criminally liable and suffer $10,000 fines per day if not completed. That said, regulations still allow for predictions concerning tax avoidance tactics. Each country enacts its own regulations on tax havens and not all havens are equal. Popular countries for tax planning are those whose legislation is particularly favorable in regard to specific treatment. For instance, Luxembourg offers tax incentives for financial services firms and Pequot Capital Management used this and other havens to create a web with 65 companies claiming to be firms in such jurisdictions. In effect, Pequot paid only 3% taxes in 1992 while its revenues grew fourfold, a 12-fold increase in profitability.

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Janský, P., Meinzer, M., & Palanský, M., 2022. Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm. Regulation & Governance. wiley.com

Przygoda, M., 2022. Tax Havens as an Inseparable Element of Regional and Global Economy. International Journal of Operations Management. researchgate.net

Lejour, A., 2021. The role of conduit countries and tax havens in corporate tax avoidance. tilburguniversity.edu

San Juan, E. A., 2022. Fiscal Sovereignty: Tax Havens and the Demarcation of the Third World. Geo. Wash. Int'l L. Rev.. pressablecdn.com

Liu, Y., Zhu, J., Li, E.Y., Meng, Z. and Song, Y., 2020. Environmental regulation, green technological innovation, and eco-efficiency: The case of Yangtze river economic belt in China. Technological Forecasting and Social Change, 155, p.119993. academia.edu

Hill, K., 2022. The secretive company that might end privacy as we know it. Ethics of Data and Analytics. [HTML]

Tan, A. T. H., 2020. Key drivers of the arms trade. Research Handbook on the Arms Trade. [HTML]

Tan, A. T. H., 2024. The Arms Race in Contemporary East Asia. Routledge Handbook of the Global History of Warfare. [HTML]

Hebous, S. & Johannesen, N., 2021. At your service! The role of tax havens in international trade with services. European Economic Review. econstor.eu

Yeoh, P., 2021. The World of International Financial Centres: Opportunities, Concerns, and Regulations. [HTML]

Cockfield, A. J., 2023. Big haven and tax haven secrecy. Florida Tax Review. ufl.edu

Jónsson, S., 2024. The Role of Government in Economic Growth and Development: A Comparative Study of Malta and Iceland 1960-1980. opinvisindi.is

Dharmapala, D., 2021. Do Multinational Firms Use Tax Havens to the Detriment of Non-Haven Countries?. Global Goliaths: Multinational Corporations in the 21st Century Economy, pp.437-96. [HTML]

Laffitte, S., 2024. The market for tax havens. hal.science

Sovičová, V., 2020. Characteristics of tax havens and their users. cuni.cz

Wallace, C. D., 2021. The multinational enterprise and legal control: host state sovereignty in an era of economic globalization. [HTML]

Guex, S. & Buclin, H., 2023. Tax Evasion and Tax Havens Since the Nineteenth Century. [HTML]

Guex, S., 2023. Introduction.“Low-Tax Predators” Rather Than “Tax Havens”: New Perspectives on the History of the International Tax Evasion and Avoidance Market. In Tax Evasion and Tax Havens since the Nineteenth Century (pp. 1-34). Cham: Springer International Publishing. [HTML]

Lysandrou, P. & Stassinopoulos, Y., 2020. Resisting the gravitational pull of the dollar: The economic rationale behind a large Eurozone. Economy and Society. city.ac.uk

Temouri, Y., Budhwar, P., Jones, C., Ylönen, M., Pereira, V. and Cobham, A., 2022. Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment. International journal of management reviews, 24(3), pp.309-332. aston.ac.uk

MacDonald, S. B., 2020. The Cayman Islands. Handbook of Caribbean Economies. [HTML]

Wójcik, D., Urban, M. and Dörry, S., 2022. Luxembourg and Ireland in global financial networks: Analysing the changing structure of European investment funds. Transactions of the Institute of British Geographers, 47(2), pp.514-528. wiley.com

Larionova, M., 2022. A brief history of the G20 institutional dynamics (2008–21). Dynamics. hse.ru

Lips, W. and Mosquera Valderrama, I.J., 2020. Global sustainable tax governance in the OECD/G20 transparency and BEPS initiatives. In Tax sustainability in an EU and international context. IBFD. ugent.be

Miyandazi, L., Bilal, S., & Eunice, P., 2021. The EU list of tax havens: progress and challenges. unipi.gr

Maryudi, A., Acheampong, E., Rutt, R.L., Myers, R. and McDermott, C.L., 2020. “A level playing field”?–what an environmental justice lens can tell us about who gets leveled in the Forest law enforcement, governance and trade action plan. Society & Natural Resources, 33(7), pp.859-875. ox.ac.uk

Kalra, A. & Afzal, M. N. I., . Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review. International Trade. emerald.com

Korol, S.Y., Nykyforuk, O.I., Pelekh, U.V., Barabash, N.S. and Romashko, O.M., 2022. Transfer pricing documentation: Globalization and regional optimization. Universal Journal of Accounting and Finance, 10(1), pp.219-230. academia.edu

Kraievskyi, V. & Muravskyi, O., 2024. Tax compliance control and audit of transfer pricing transactions. Економіка розвитку систем. esd-journal.sumy.ua

Rathke, A.A., Rezende, A.J. and Watrin, C., 2021. The impact of countries' transfer pricing rules on profit shifting. Journal of Applied Accounting Research, 22(1), pp.22-49. [HTML]

[ejesgistnews]

All you need to know on how to Apply for Administrative Officer  Job vacancy at Community Trust Network (CTN) can be accessed here on Ejes Gist News.  Community Trust Network (CTN) is a leading International Education Agency in Nigeria with years of professional student placement and visa counseling service experience representing and placing students into Foundation, Undergraduate, Postgraduate and PHD degree Programs at top and world ranked institutions around the world mainly in the United Kingdom, Ireland, United States of America and Canada. We will guide you through the process by providing valuable information, to make sure that you attend the institution of your dream. Also Apply for Apply for Strategy Officer at the Lagos State Employment Trust Fund (LSETF) CTN it is not just about consulting and providing you with some guides and tons of information resources but delivering a service that outlines for you a straightforward, customized and a detailed action plan to make it through. From applying for your visa to applying to the colleges and finally adjusting in the country you looking to study in, we are by your side every step of the way making the process, effortlessly. We are recruiting to fill the position below:   Job Title: Administrative Officer  Job vacancy at Community Trust Network (CTN) Location: Abuja Employment Type: Full Time The Role The post holder will oversee the organisation's administrative duties. You will advise and guide clients on undergraduate and postgraduate recruitment issues across the organisation, including support with visa applications and advice for clients who require travel and tour visa services. You will manage the gathering and use of data to inform the organisation’s strategy and contribute to decision-making concerning the organisation’s expansion program. You will promote and raise awareness of the organisation’s services with external interest groups by supporting and organising recruitment events and representing the organisation. Principal duties: Provide advice to clients regarding their school, work or tourist visa process Support applicant to complete the application forms and put together all requirements for any visa type Support the line manager in developing the organisation’s activities Support clients with bookings like accommodation, flights and car hire Provide general administrative duties within the organisation Liaise with the institutions, schools, employers or event organisers on the progress of any application made Liaise with the embassies on visa application and provide appropriate information to the applicant Requirements Qualification: Customer Service or Business Management related qualification Experience: 2 – 4 years working in the travel and tour industry Qualities: Good knowledge of computer Good customer skills Willingness to learn Working knowledge of student recruitment, travel and tour Ability to work under pressure Benefits Salary - From N200,000 / month Commission on meeting target Company phone & laptop   How to Apply for Administrative Officer at Community Trust Network (CTN) Interested and qualified candidates should forward their CV to: recruitment@communitytrustnetwork.co.uk using the Job Title as the subject of the email Application Deadline  30th September, 2024.

[sunaleisocial]

No detail too small

New Post has been published on https://sunalei.org/news/no-detail-too-small/

No detail too small

Sarah Sterling, director of the Cryo-Electron Microscopy, or Cryo-EM, core facility, often compares her job to running a small business. Each day brings a unique set of jobs ranging from administrative duties and managing facility users to balancing budgets and maintaining equipment.

Although one could easily be overwhelmed by the seemingly never-ending to-do list, Sterling finds a great deal of joy in wearing so many different hats. One of her most essential tasks involves clear communication with users when the delicate instruments in the facility are unusable because of routine maintenance and repairs.

“Better planning allows for better science,” Sterling says. “Luckily, I’m very comfortable with building and fixing things. Let’s troubleshoot. Let’s take it apart. Let’s put it back together.”

Out of all her duties as a core facility director, she most looks forward to the opportunities to teach, especially helping students develop research projects.

“Undergraduate or early-stage graduate students ask the best questions,” she says. “They’re so curious about the tiny details, and they’re always ready to hit the ground running on their projects.”

A non-linear scientific journey

When Sterling enrolled in Russell Sage College, a women’s college in New York, she was planning to pursue a career as a physical therapist. However, she quickly realized she loved her chemistry classes more than her other subjects. She graduated with a bachelor of science degree in chemistry and immediately enrolled in a master’s degree program in chemical engineering at the University of Maine.

Sterling was convinced to continue her studies at the University of Maine with a dual PhD in chemical engineering and biomedical sciences. That decision required the daunting process of taking two sets of core courses and completing a qualifying exam in each field. 

“I wouldn’t recommend doing that,” she says with a laugh. “To celebrate after finishing that intense experience, I took a year off to figure out what came next.”

Sterling chose to do a postdoc in the lab of Eva Nogales, a structural biology professor at the University of California at Berkeley. Nogales was looking for a scientist with experience working with lipids, a class of molecules that Sterling had studied extensively in graduate school.

At the time Sterling joined, the Nogales Lab was at the forefront of implementing an exciting structural biology approach: cryo-EM.

“When I was interviewing, I’d never even seen the type of microscope required for cryo-EM, let alone performed any experiments,” Sterling says. “But I remember thinking ‘I’m sure I can figure this out.’”

Cryo-EM is a technique that allows researchers to determine the three-dimensional shape, or structure, of the macromolecules that make up cells. A researcher can take a sample of their macromolecule of choice, suspend it in a liquid solution, and rapidly freeze it onto a grid to capture the macromolecules in random positions — the “cryo” part of the name. Powerful electron microscopes then collect images of the macromolecule — the EM part of cryo-EM. 

The two-dimensional images of the macromolecules from different angles can be combined to produce a three-dimensional structure. Structural information like this can reveal the macromolecule’s function inside cells or inform how it differs in a disease state. The rapidly expanding use of cryo-EM has unlocked so many mechanistic insights that the researchers who developed the technology were awarded the 2017 Nobel Prize in Chemistry. 

The MIT.nano facility opened its doors in 2018. The open-access, state-of-the-art facility now has more than 160 tools and more than 1,500 users representing nearly every department at MIT. The Cryo-EM facility lives in the basement of the MIT.nano building and houses multiple electron microscopes and laboratory space for cryo-specimen preparation.

Thanks to her work at UC Berkeley, Sterling’s career trajectory has long been intertwined with the expanding use of cryo-EM in research. Sterling anticipated the need for experienced scientists to run core facilities in order to maintain the electron microscopes needed for cryo-EM, which range in cost from a staggering $1 million to $10 million each.

After completing her postdoc, Sterling worked at the Harvard University cryo-EM core facility for five years. When the director position for the MIT.nano Cryo-EM facility opened, she decided to apply.

“I like that the core facility at MIT was smaller and more frequently used by students,” Sterling says. “There’s a lot more teaching, which is a challenge sometimes, but it’s rewarding to impact someone’s career at such an early stage.”

A focus on users

When Sterling arrived at MIT, her first initiative was to meet directly with all the students in research labs that use the core facility to learn what would make using the facility a better experience. She also implemented clear and standard operating procedures for cryo-EM beginners.

“I think being consistent and available has really improved users’ experiences,” Sterling says.

The users themselves report that her initiatives have proven highly successful — and have helped them grow as scientists.

“Sterling cultivates an environment where I can freely ask questions about anything to support my learning,” says Bonnie Su, a frequent Cryo-EM facility user and graduate student from the Vos lab.

But Sterling does not want to stop there. Looking ahead, she hopes to expand the facility by acquiring an additional electron microscope to allow more users to utilize this powerful technology in their research. She also plans to build a more collaborative community of cryo-EM scientists at MIT with additional symposia and casual interactions such as coffee hours.

Under her management, cryo-EM research has flourished. In the last year, the Cryo-EM core facility has supported research resulting in 12 new publications across five different departments at MIT. The facility has also provided access to 16 industry and non-MIT academic entities. These studies have revealed important insights into various biological processes, from visualizing how large protein machinery reads our DNA to the protein aggregates found in neurodegenerative disorders.

If anyone wants to conduct cryo-EM experiments or learn more about the technique, Sterling encourages anyone in the MIT community to reach out.

“Come visit us!” she says. “We give lots of tours, and you can stop by to say hi anytime.”

[jcmarchi]

No detail too small

New Post has been published on https://thedigitalinsider.com/no-detail-too-small/

No detail too small

Sarah Sterling, director of the Cryo-Electron Microscopy, or Cryo-EM, core facility, often compares her job to running a small business. Each day brings a unique set of jobs ranging from administrative duties and managing facility users to balancing budgets and maintaining equipment.

Although one could easily be overwhelmed by the seemingly never-ending to-do list, Sterling finds a great deal of joy in wearing so many different hats. One of her most essential tasks involves clear communication with users when the delicate instruments in the facility are unusable because of routine maintenance and repairs.

“Better planning allows for better science,” Sterling says. “Luckily, I’m very comfortable with building and fixing things. Let’s troubleshoot. Let’s take it apart. Let’s put it back together.”

Out of all her duties as a core facility director, she most looks forward to the opportunities to teach, especially helping students develop research projects.

“Undergraduate or early-stage graduate students ask the best questions,” she says. “They’re so curious about the tiny details, and they’re always ready to hit the ground running on their projects.”

A non-linear scientific journey

When Sterling enrolled in Russell Sage College, a women’s college in New York, she was planning to pursue a career as a physical therapist. However, she quickly realized she loved her chemistry classes more than her other subjects. She graduated with a bachelor of science degree in chemistry and immediately enrolled in a master’s degree program in chemical engineering at the University of Maine.

Sterling was convinced to continue her studies at the University of Maine with a dual PhD in chemical engineering and biomedical sciences. That decision required the daunting process of taking two sets of core courses and completing a qualifying exam in each field. 

“I wouldn’t recommend doing that,” she says with a laugh. “To celebrate after finishing that intense experience, I took a year off to figure out what came next.”

Sterling chose to do a postdoc in the lab of Eva Nogales, a structural biology professor at the University of California at Berkeley. Nogales was looking for a scientist with experience working with lipids, a class of molecules that Sterling had studied extensively in graduate school.

At the time Sterling joined, the Nogales Lab was at the forefront of implementing an exciting structural biology approach: cryo-EM.

“When I was interviewing, I’d never even seen the type of microscope required for cryo-EM, let alone performed any experiments,” Sterling says. “But I remember thinking ‘I’m sure I can figure this out.’”

Cryo-EM is a technique that allows researchers to determine the three-dimensional shape, or structure, of the macromolecules that make up cells. A researcher can take a sample of their macromolecule of choice, suspend it in a liquid solution, and rapidly freeze it onto a grid to capture the macromolecules in random positions — the “cryo” part of the name. Powerful electron microscopes then collect images of the macromolecule — the EM part of cryo-EM. 

The two-dimensional images of the macromolecules from different angles can be combined to produce a three-dimensional structure. Structural information like this can reveal the macromolecule’s function inside cells or inform how it differs in a disease state. The rapidly expanding use of cryo-EM has unlocked so many mechanistic insights that the researchers who developed the technology were awarded the 2017 Nobel Prize in Chemistry. 

The MIT.nano facility opened its doors in 2018. The open-access, state-of-the-art facility now has more than 160 tools and more than 1,500 users representing nearly every department at MIT. The Cryo-EM facility lives in the basement of the MIT.nano building and houses multiple electron microscopes and laboratory space for cryo-specimen preparation.

Thanks to her work at UC Berkeley, Sterling’s career trajectory has long been intertwined with the expanding use of cryo-EM in research. Sterling anticipated the need for experienced scientists to run core facilities in order to maintain the electron microscopes needed for cryo-EM, which range in cost from a staggering $1 million to $10 million each.

After completing her postdoc, Sterling worked at the Harvard University cryo-EM core facility for five years. When the director position for the MIT.nano Cryo-EM facility opened, she decided to apply.

“I like that the core facility at MIT was smaller and more frequently used by students,” Sterling says. “There’s a lot more teaching, which is a challenge sometimes, but it’s rewarding to impact someone’s career at such an early stage.”

A focus on users

When Sterling arrived at MIT, her first initiative was to meet directly with all the students in research labs that use the core facility to learn what would make using the facility a better experience. She also implemented clear and standard operating procedures for cryo-EM beginners.

“I think being consistent and available has really improved users’ experiences,” Sterling says.

The users themselves report that her initiatives have proven highly successful — and have helped them grow as scientists.

“Sterling cultivates an environment where I can freely ask questions about anything to support my learning,” says Bonnie Su, a frequent Cryo-EM facility user and graduate student from the Vos lab.

But Sterling does not want to stop there. Looking ahead, she hopes to expand the facility by acquiring an additional electron microscope to allow more users to utilize this powerful technology in their research. She also plans to build a more collaborative community of cryo-EM scientists at MIT with additional symposia and casual interactions such as coffee hours.

Under her management, cryo-EM research has flourished. In the last year, the Cryo-EM core facility has supported research resulting in 12 new publications across five different departments at MIT. The facility has also provided access to 16 industry and non-MIT academic entities. These studies have revealed important insights into various biological processes, from visualizing how large protein machinery reads our DNA to the protein aggregates found in neurodegenerative disorders.

If anyone wants to conduct cryo-EM experiments or learn more about the technique, Sterling encourages anyone in the MIT community to reach out.

“Come visit us!” she says. “We give lots of tours, and you can stop by to say hi anytime.”

[amitynoida]

Exploring PhD Programmes In Noida: Why Amity University Stands Out 

Have you ever dreamt of becoming a leading expert in your field? Does the thought of diving profound into a particular subject and pushing the boundaries of information energize you? If so, then a Ph.D. program might be the perfect path for you. A Ph.D. program helps you by providing the essential skills and ability to become a thought pioneer and make critical commitments to your chosen field. But from where to start this amazing journey? Look no further than Amity University Noida, consistently recognized as a top university for Ph.D. programs in the region. 

So, in this article we are going to look at the best college for PhD programmes in Noida - Amity University, and what makes it a top contender.

Why Amity University Noida?

Amity University stands out as the Top University for Phd in Noida. It offers an in-depth, strong, and adaptable environment for progressed research. With experienced staff, diverse inquiries about openings, and a vibrant campus life, Amity gives everything you would like to succeed in your doctoral interests.

Let’s have a look on each one of them:

Diverse Program Offerings

Amity has a diverse program offering a comprehensive selection of Ph.D. programs, spanning a wide range of disciplines. From Engineering and Technology to Management and Business Administration, or even Animation and Design, you'll find a program that perfectly aligns with your research interests.

Exceptional Faculty

Renowned for their expertise and research prowess, Amity's faculty goes beyond theoretical knowledge. These faculties come with real life experience which helps to promote critical thinking and healthy debate among students, something that is essential when pursuing a research-based program.

Structured Curriculum

Amity addresses the complexities of research through its meticulously designed program structure. The courses prepare you in the methods you will need to research and analyze the topics. It enables the person to engage with a huge amount of data and turn that into neatly arranged and quite informative research work

Advanced Facilities

Amity makes it easy to access modern laboratories and research facilities so that your research activities shall benefit from contemporary technology. The university also promotes an active research culture outside the classroom. This type of support and engagements with fellow researchers fosters an active exchange of ideas and findings

Research Opportunities

One of the standout features of Amity University's PhD programmes is the diversity of research opportunities. Regardless of whether you are qualitative or quantitative inclined, engineering or biotechnology, social sciences or humanities major, Amity has a wide range of disciplines. It means that every scholar is likely to find a programme of his or her choice that suits a certain research area of interest and long-term career plan.

A Strong Support System

Pursuing a PhD is a demanding journey, and having a robust support system is crucial. The Academic Support Program in Amity University includes tutoring, advising, career services and counseling. At university, concern with students’ well-being guarantees that you have what is required to tackle the problems of doing doctoral research. 

Conclusion

Amity University Noida can be your stepping stone towards doctoral success if you are a budding researcher with passion for knowledge and a desire to contribute. The variety of programs, reputable professors, and the research environment at Amity prepare you to become an industry expert and be a leader in the academic setting. Take the first step towards realizing your research potential and walk on this transformative journey with Amity University Noida. Apply Now! 

Source: https://sites.google.com/view/exploring-phd-programmes-in-no/home?authuser=2

[college-counsel]

Sikkim Manipal University

Sikkim Manipal University (SMU), established in 1995, was created to enhance the education and skills of Sikkim's youth, making them employable both locally and beyond. This initiative aims to reduce unemployment by providing quality education and creating job opportunities. SMU is the first Public-Private Partnership (PPP) in India for higher education and healthcare services, recognized by the University Grants Commission and approved by the Government of India. It offers education to students from North and North Eastern India and affordable healthcare to Sikkim residents.

Since its inception, SMU has made significant progress and is expanding its campus. The dedicated faculty ensures students are well-prepared for professional challenges. The university follows transparent procedures, merit-based intake, and provides excellent facilities.

Courses offered in SMU

Undergraduate Programs

B.Tech

B.Sc.

BBA

BCA

B.Sc.

Bachelor in Hospital Administration

B.Sc. Nursing

BPT

Bachelor of Arts

Bachelor of Commerce

Postgraduate Programs

M.Tech

M.Sc.

MBA

MCA

MBBS

MD/MS

MPT

Masters in Hospital Administration

Master of Commerce

Master of Arts

MBA

You can also do PHD in various specialization at SMU

Online Courses/Distant Courses

Bachelor of Arts

Master of Arts

Bachelor of Commerce

Masters of Commerce

Master of Computer Applications

MBA

Eligibility Criteria at SMU

Undergraduate Programs

Bachelor of Technology (B.Tech)

Applicants must have completed 10+2 or an equivalent examination with Physics, Mathematics, and English as compulsory subjects.

Candidates need a valid score in either JEE Main or the SMIT Entrance Test.

Bachelor of Business Administration (BBA)

Candidates must have completed 10+2 or an equivalent qualification from a recognized board.

Bachelor of Science in Nursing (B.Sc Nursing)

Applicants must have completed 10+2 with Physics, Chemistry, Biology, and English.

Masters Programs

Master of Technology (M.Tech)

A B.Tech/B.E. degree is required.

A valid GATE or SMIT Entrance Test score is required.

Master of Business Administration (MBA)

Applicants must have a bachelor’s degree.

A valid score in CAT/MAT/XAT/GMAT/CMAT is required.

Master of Science in Nursing (M.Sc Nursing)

Applicants must have a B.Sc Nursing/Post Basic B.Sc Nursing with a minimum of 55% aggregate marks.

Applicants must have at least 1 year of work experience after B.Sc Nursing.

Diploma Programs

Diploma in Medical Laboratory Technology (DMLT)

Applicants must have completed 10+2 with Physics, Chemistry, and Biology.

Diploma in Radiology and Imaging Technology (DRIT)

Applicants must have completed 10+2 with Physics, Chemistry, and Biology.

Distance Learning Programs

 (MBA - Distance Learning)

Applicants must have a bachelor’s degree.

(MCA - Distance Learning)

Applicants must have a bachelor’s degree with Mathematics at the 10+2 or graduation level.

*Note – 50% aggregate for all the courses is mandatory.

Fee Structure

Course

Duration

Yearly Fee

B.Tech

4 years

₹3,40,000

BCA / B.Sc

3 years

₹1,10,000

B.Sc

3 years

₹55,000

BBA / BBA

3 years

₹1,40,000

M.Tech

2 years

₹1,90,000

MCA

2 years

₹1,60,000

MBA

2 years

₹3,00,000

M.Sc

2 years

₹1,05,000

B.A.

3-4 years

₹56,850

B. Com

3-4 years

₹56,850

M. Com

2 years

₹61,850

Admission Process at Sikkim Manipal University

Application: Fill out the online application form on the university's official website.

Entrance Exam: Appear for the required entrance exam (e.g., SMIT Online Test, SMU Entrance Test) for specific courses.

Selection: Shortlisted candidates based on exam scores or merit.

Counselling: Attend the counselling session for course allocation and document verification.

Admission Confirmation: Pay the required fees and complete the admission formalities.

Placements

Sikkim Manipal University (SMU) provides strong support for placements and careers. The university's placement cell helps students find internships, interact with industry professionals, and secure job opportunities. SMU offers training programs to enhance technical and soft skills, improving students' employability. Graduates have access to a wide range of job opportunities through campus recruitment drives and industry collaborations, ensuring a successful start to their careers.

Top Recruiters at Sikkim Manipal University

Tata Consultancy Services (TCS)

Infosys

Wipro

Cognizant

IBM

Accenture

Microsoft

Amazon

Capgemini

HCL Technologies

Campus and Life at SMU

Sikkim Manipal University (SMU) has a lively campus with beautiful surroundings. The campus is a great place for learning, making friends, and having a memorable college experience.

Life as a student at Sikkim Manipal University (SMU) is vibrant and engaging. The university offers a variety of academic programs and extracurricular activities that cater to diverse interests. Students have access to modern facilities and resources that enhance their learning experience. The campus environment is friendly and inclusive, promoting interaction and collaboration among students. SMU also provides opportunities for personal and professional growth through internships, industry interactions, and career guidance. Overall, life at SMU is enriching, with a perfect blend of academics, co-curricular activities, and a supportive community.

For any inquiry/assistance please contact us at: collegecounsel.co.in

[abroadstudy635]

Macquarie University Sydney: A Comprehensive Guide

When it comes to choosing a university for higher education, Macquarie University Sydney often comes up as a top choice for both local and international students. Known for its high academic standards, diverse course offerings, and vibrant campus life, Macquarie University stands out. But what makes it so special? Let's dive deep into the various aspects of Macquarie University Sydney, including its ranking, courses, fees, and study abroad opportunities.

Introduction to Macquarie University Sydney

Founded in 1964, Macquarie University has grown into a leading public research university in Sydney, Australia. The university is renowned for its strong emphasis on research, innovative teaching methods, and close ties with industries. With a sprawling campus set in the heart of Sydney’s North Ryde, it offers students a perfect blend of academic excellence and vibrant social life.

Macquarie University Sydney Ranking

Global Rankings

Macquarie University consistently ranks among the top universities in the world. According to the QS World University Rankings, Macquarie is placed within the top 200 universities globally. This high Macquarie University Sydney ranking is a testament to its world-class faculty, state-of-the-art facilities, and strong research output.

National Rankings

Within Australia, Macquarie University is recognized as one of the leading institutions. It frequently appears in the top 10 of national rankings, reflecting its quality of education, research, and overall student experience.

Subject-Specific Rankings

Macquarie University excels in various specific subjects. For instance, it ranks highly for its programs in linguistics, earth and marine sciences, philosophy, and finance. This specialization in key areas makes it a popular choice for students looking to pursue careers in these fields.

Macquarie University Sydney Australia

Location and Campus Life

Located in the picturesque suburb of North Ryde, Macquarie University's campus is a hub of activity. The campus is equipped with modern amenities, including libraries, research centers, sports facilities, and student accommodation. Its location provides easy access to Sydney’s central business district, beaches, and cultural landmarks, offering students a balanced lifestyle.

Student Community and Culture

Macquarie University boasts a diverse student community with over 40,000 students, including international students from more than 100 countries. This multicultural environment fosters inclusivity and enriches the learning experience. The university also hosts numerous cultural events, clubs, and societies, ensuring there’s always something happening on campus.

Macquarie University Sydney Courses

Undergraduate Programs

Macquarie University offers a wide range of undergraduate programs across various disciplines. Popular courses include:

Bachelor of Commerce

Bachelor of Science

Bachelor of Arts

Bachelor of Engineering

Bachelor of Laws

Postgraduate Programs

For those looking to further their education, Macquarie provides an extensive selection of postgraduate programs. These include:

Master of Business Administration (MBA)

Master of Professional Accounting

Master of Science in Data Science

Master of International Relations

Master of Education

Research Programs

Macquarie is also a hub for research excellence. It offers various PhD and research programs that are globally recognized. The university’s research initiatives are supported by state-of-the-art facilities and collaborations with industries and other academic institutions.

Macquarie University Sydney Fees

Tuition Fees

The Macquarie University Sydney fees vary depending on the program and level of study. Here’s a general breakdown:

Undergraduate Programs: AUD 30,000 - AUD 40,000 per year

Postgraduate Programs: AUD 32,000 - AUD 45,000 per year

Research Programs: Varies based on the research field and funding

Scholarships and Financial Aid

Macquarie University offers numerous scholarships and financial aid options to help students manage their finances. Scholarships are available for both domestic and international students based on academic merit, financial need, and other criteria. Some popular scholarships include the Vice-Chancellor's International Scholarship and the Macquarie University Research Excellence Scholarship.

Study Abroad Opportunities

Exchange Programs

Macquarie University has partnerships with universities around the world, offering students the chance to participate in exchange programs. These programs allow students to study abroad for a semester or a year while earning credits towards their degree.

Global Leadership Program

The Global Leadership Program (GLP) at Macquarie is designed to develop students' leadership skills and global awareness. The program includes workshops, seminars, and international experiences, preparing students for global careers.

Internships and Work Experience

Macquarie University places a strong emphasis on practical experience. The PACE (Professional and Community Engagement) program provides students with opportunities to gain work experience in their field of study through internships and community projects.

Conclusion

Macquarie University Sydney stands out as a premier institution for higher education, offering a rich blend of academic excellence, vibrant campus life, and global opportunities. Whether you're looking at its diverse range of courses, high rankings, or the beautiful Australian campus, Macquarie University Sydney Australia has something to offer every student.

FAQs

What is the ranking of Macquarie University Sydney?

Macquarie University ranks within the top 200 universities globally according to QS World University Rankings.

What courses does Macquarie University Sydney offer?

Macquarie offers a wide range of undergraduate, postgraduate, and research programs across various disciplines.

How much are the tuition fees at Macquarie University Sydney?

Tuition fees vary by program, ranging from AUD 30,000 to AUD 45,000 per year.

What scholarships are available at Macquarie University?

Scholarships include the Vice-Chancellor's International Scholarship and the Macquarie University Research Excellence Scholarship.

Can international students study at Macquarie University Sydney?

Yes, Macquarie University welcomes international students and offers various support services to assist them.

[ies10]

Pratap University: A Gateway to Quality Education and All-Round Development

Located in the vibrant city of Jaipur in Rajasthan, Pratap University is considered a beacon of excellence in higher education. Founded in 2011, the university has quickly carved a niche for itself by offering diverse programs, a strong academic framework, and an initiative to foster the all-round development of students. In this blog, we explore what makes Pratap University an attractive choice for students seeking academic success and personal growth.

Diverse Programs:

Pratap University offers comprehensive programs at Bachelor, Master, and PhD levels in various disciplines. Whether you are interested in engineering, management, pharmacy, information technology, or arts, the university has something to offer. Each program is designed to provide a strong theoretical foundation while incorporating practical learning experiences to prepare students for real-world challenges.

Engineering and Technology: 

The School of Engineering and Technology is one of the flagship departments at Pratap University. It offers cutting-edge programs in Civil Engineering, Mechanical Engineering, Electrical Engineering, and Computer Engineering. The curriculum is regularly updated to keep up with the latest technological advancements and ensure students are industry-ready.

Business Administration: 

For those with a knack for business, the School of Business Administration offers comprehensive programs in business management and management. It focuses on developing strategic thinking, leadership skills, and business acumen.

Pharmacy and Health Sciences: 

The School of Pharmacy offers programs that combine rigorous scientific training with practical application in healthcare. Graduates are well-prepared for careers in the pharmaceutical industry, healthcare facilities, and research institutes.

State-of-the-art Infrastructure:

One of the outstanding features of Pratap University is its state-of-the-art infrastructure. The campus is spread over a large area and is equipped with modern facilities that create a conducive learning environment.

Classrooms and Laboratories: 

The classrooms are spacious and equipped with the latest learning materials like smart boards and projectors. The laboratories are equipped with the latest equipment and tools to give hands-on experience on various subjects.

Library: 

The college has a well-equipped library with a vast collection of books, magazines, and digital resources. It serves as an important resource center for both students and faculty members to support their academic and research endeavors.

Hostels and Student Hostels: 

Pratap College provides comfortable and safe accommodation for its students. The residence halls are equipped with modern amenities such as Wi-Fi, common rooms, and leisure facilities, ensuring a homely atmosphere for students away from home.

Overall Development:

Pratap University believes in the holistic development of its students. The university offers numerous opportunities for students to participate in extracurricular activities, sports, and cultural events.

Sports and Leisure:

The university has excellent sports facilities including a cricket ground, football ground, basketball ground, and an indoor sports complex. Sports events and tournaments are held regularly to promote physical fitness and teamwork among students.

Cultural Events:

Pratap University organizes several cultural events throughout the year, including festivals, music concerts, and dance performances. These events provide an opportunity for students to showcase their talents and celebrate India's diverse cultural heritage.

Industry Links and Internships:

Pratap University has developed close ties with various industries to ensure that students have ample access to internships, projects, and internship opportunities. The university's dedicated Placement Office works tirelessly to bridge the gap between students and potential employers.

Internships and Industry Experience:

The university collaborates with top companies and organizations to provide internships and real-world insights to students. This hands-on experience is invaluable in helping students understand the needs and expectations of the industry.

Job Placements:

The Job Placement Bureau regularly organizes job placement activities and job fairs, inviting top companies to hire their staff on campus. Over the years, students have been placed with reputed companies in various sectors, reflecting the university's commitment to professional success.

Research and Innovation:

Pratap University has a strong focus on research and innovation. The university encourages students and faculty to participate in research activities and promotes a culture of research and discovery.

Research Centres: 

The university has established several research centers with different focuses. These centers provide the necessary infrastructure and support for cutting-edge research and development.

Conferences and Seminars:

Conferences, seminars, and workshops are held regularly to promote knowledge exchange and collaboration among students, teachers, and industry experts. These events provide a platform to present research results and discuss emerging trends and challenges.

Conclusion:

In conclusion, Pratap University offers a comprehensive and enriching educational experience that goes beyond traditional classroom learning. With diverse programs, modern infrastructure, focus on holistic development, strong industry linkages, commitment to research, etc., the university offers a nurturing environment where students can grow academically, professionally, and personally. If you are looking for a university that provides quality education and fosters your holistic development, Pratap University is worth considering.

[edamba]

FIVE THINGS YOU SHOULD KNOW BEFORE YOU START A PHD

Students who apply for Ph.D. positions might be too eager and have a skewed perception of the program. Yes, a doctoral degree may help you advance your knowledge and skills, but you must first determine whether you are qualified to pursue a Ph.D. and choose the right Ph.D. academy for you.

1. Seek information about Ph.D. programs

Based on the chosen undergraduate university, you may receive a certain degree of assistance in choosing a Ph.D. programme. Still, it is usually significantly less than when you enrol yourself into a college. Do not wait for a strategy to be laid out for you by your career centre or department. It is essential to seek it out from career centre counsellors, teachers, and the internet, particularly from graduates from your division who are enrolled in or have completed your preferred Ph.D. programme. In most cases, practical experiences will transcend second-hand information.

2. Get to know your supervisor

In the PhD community and others, it's essential to have an excellent open relationship with your supervisor. It is because they can help you make the most of your PhD and help you through tough times, and according to popular beliefs, it will be tough. Make sure you use the availability of resources well; your supervisors will advise you during your PhD time at the university; they will also guide you for the future - for your next step in your jobs.

3. Network

Networking doesn't mean looking for mentorship among professors; though that is important, we are talking about engaging with people within the PhD community. It will help if you network with dozens of people who have similar interests, you can network with individuals with:

People you can help

People who can help you

People who can tell you where your chosen field is headed

People who know where the work is/are

People who apply for money set the job requirements to spend that money

4. What You Study During Graduation Does Not Dictate Your Current Research

One of the significant misconceptions about a Ph.D. is that: "I will have to continue with XYZ because XYZ is what I've been working on for the past few years." Nevertheless, researchers fail to understand research your own, making it one of the best aspects of the Ph.D. program. For instance, you may be learning the conductivity of various battery designs, but that doesn't mean your Ph.D. project must revolve around similar lines. You may find that you value the alternative analysis and dedicate your Ph.D. to it. Conversely, you might dislike and turn to your previous study area. If you are fortunate enough, you might even uncover a specific topic that comprises both the subject you like and the subject you're discovering.

5. Learn To Accept Failure

Sometimes things won't go according to a set plan, which can be quite often. Nevertheless, no matter how confident and skilled a student is, sometimes experiments fail; it happens whether it is a mistake, an accident or a simple stroke of bad luck. Moreover, the only way to overcome a fear of failure is through exposure and the valuable lesson to accept and learn from them.

Every student has a reason for being a part of the Ph.D. community, and each reason is equally valid and vital. EDAMBA, 'European Doctoral Programmes Association in Management and Business Administration, is an international non-profit making association. It aims at fostering collaboration among Doctoral Programmes in Management and Business Administration. Visit our website for more information.

[coursesforyou27]

Which is better: BBA or BSc?

Both BBA (Bachelor of Business Administration) and BSc (Bachelor of Science) are good options, but it depends on your interests and career goals. BBA is a professional undergraduate course that focuses on business management and administration. BSc is a broader degree program that covers a wide range of subjects, including mathematics, physics, chemistry, biology, computer science, and more.

Here are some of the benefits of pursuing a BSc degree:

- A strong foundation in science and mathematics: BSc degrees provide students with a strong foundation in science and mathematics, which are essential skills for many careers.

- A wide range of specialization options: BSc degrees offer a wide range of specialization options, so students can choose a program that is aligned with their interests and career goals.

- Strong research and analytical skills: BSc programs develop students' research and analytical skills, which are valuable assets in the workplace.

- Preparation for higher studies: BSc degrees can prepare students for higher studies, such as MSc and PhD programs.

Here are some of the benefits of pursuing a BBA degree:

- A focus on business skills: BBA degrees focus on developing students' business skills, such as marketing, finance, and human resources management.

- Preparation for a career in business: BBA degrees prepare students for a variety of careers in business, such as management, sales, and marketing.

- Versatility: BBA degrees are versatile and can be applied to a variety of industries.

If you are interested in pursuing a career in business, then a BBA degree is a good option.

However, if you are interested in pursuing a career in science or a related field, then a BSc degree is a better option.

Here are some of the benefits of pursuing a BBA or BSc degree from BSE Institute:

- BSE Institute is a leading educational institution with a strong reputation for excellence.

- BSE Institute offers a variety of BBA and BSc programs to choose from, so you can find a program that is aligned with your interests and career goals.

- BSE Institute has experienced and qualified faculty who are dedicated to providing students with a high-quality education.

- BSE Institute has excellent facilities and resources to support students' learning.

- BSE Institute has a strong network of alumni who can provide students with guidance and support throughout their careers.

If you are looking for a high-quality education in business or science, then BSE Institute is a great option, which you should consider while short-listing colleges and courses (BBA OR BSc).

[horizonboundtrainer]

May is a bona fide genius but like... she's very much limited by her own scope of knowledge. If you're talking about obscure Johtoan philosphers or wild Mightyena behavior, May is probably the most knowledgable people around. Genetics and Kalosian history... not so much. She's a script kiddy at best and absolute shit at any math more advanced than basic algebra.

She's got a decent amount of general knowledge about most subjects but for anything deeper than that, she'll probably to ask a friend / acquaintence for help because she tends to surround herself with people who can cover for her blind spots. If she needs a IT, physics, logistics or programming expert she goes to Metagross. If she needs a geologist she's got Steven, Roxanne or Maxie. Aqua and Magma act as her informants on the criminal underworld while her Devon contacts offer their insight on the corporate one.

( The trope of fictional geniuses knowing literally every field of study makes absolutely zero sense. And if some character has 10 PhDs w/o immortality as an excuse, that's a pretty good indication that the author has no idea what academia is actually like. Either most of those are honorary degrees or the guy is spending their entire life collecting degrees as a hobby. Real adacemics are too busy putting out studies and being worked to death by college administrators to go for more than one... Maybe two. If you're studying that many subjects, you're not gonna have the time to put any of that knowledge into practice. )