Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams
Dec 2018
Diagnostic Report On Undeclared Work In Albania: Preliminary Report, Colin C. Williams
Colin C Williams
This diagnostic report evaluates the extent, nature and drivers of the undeclared economy in Albania. Based on desk-research and interviews with various stakeholders, this report sets the scene for a strategy and action plan for tackling undeclared work in Albania, presented in a separate document.
Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams
Dec 2018
Diagnostic Report On Undeclared Work In The Former Yugoslav Republic Of Macedonia, Colin C. Williams
Colin C Williams
This diagnostic report evaluates the extent, nature and drivers of the undeclared economy in The Former Yugoslav Republic of Macedonia followed by recommendations regarding how this sphere can be tackled
Top Management Support, Collective Mindfulness, And Information Systems Performance, Shaji A. Khan, Albert L. Lederer, Dinesh A. Mirchandani
Nov 2018
Top Management Support, Collective Mindfulness, And Information Systems Performance, Shaji A. Khan, Albert L. Lederer, Dinesh A. Mirchandani
Shaji Khan
Mindfulness is a cognitive process that facilitates the discovery and correction of errors that might escalate. This study applies mindfulness theory to examine the impact of top management support for information systems on collective mindfulness, and that of collective mindfulness on IS performance. It treated such mindfulness in five dimensions, and top management support and IS performance as uni-dimensional. Forty-seven chief executive officers responded to a survey asking their perceptions of the constructs. Top management support predicted four of the dimensions with the strongest effect on sensitivity to IS operations. A negative path from support to commitment to IS resilience …
Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi
Oct 2018
Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi
Colin C Williams
The aim of this paper is to evaluate how employers who illegally under-report their employees’ salaries to
evade paying the full tax and social contributions owed can be explained and tackled. These employers have
been conventionally explained as rational economic actors doing so when the benefits outweigh the costs,
and thus the solution is to increase the sanctions and/or probability of detection. An alternative social actor
approach, however, explains employers as under-reporting salaries because of their lack of both vertical trust
(i.e., their beliefs are not in symmetry with the laws and regulations) and horizontal trust (i.e., they believe
many …
Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams
Oct 2018
Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams
Colin C Williams
The under-declaration of work ranges from employers using unregistered employees, through the under-declaration of income by the formal self-employed and formal businesses, to the misuse of collaborative platforms and the digital economy to conceal the full amount of incomes and social security due.
The objective of this thematic discussion on under-declared employment in the European Union is: (i) to exchange information on what works and what does not, (ii) to generate knowledge about under-declared employment, and (iii) to explore how the Platform activities can contribute to tackling under-declared employment.
The intention is to focus upon two types of under-declaring work: …
Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams
Oct 2018
Evaluating Policy Approaches Towards Undeclared Work: Some Lessons From Fyr Of Macedonia, Colin C. Williams
Colin C Williams
To tackle undeclared work, the conventional rational economic actor approach
uses deterrents to ensure that the costs of engaging in undeclared work outweigh
the benefits. Recent years have seen the emergence of a social actor approach
which focuses upon improving tax morale. To analyse the association between
participation in undeclared work and these policy approaches, 2,014 face-toface
interviews, conducted in FYROM in 2015, are reported. Logistic regression
analysis reveals no association between participation in undeclared work and the
perceived level of penalties and risk of detection, but there is an association with
the level of tax morale. The paper concludes …
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Aug 2018
Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams
Colin C Williams
When explaining and tackling the undeclared economy in Central
and Eastern Europe, participants have been conventionally viewed
as rational economic actors. They engage in undeclared work
when the benefits outweigh the costs. Participation is thus
deterred by increasing the sanctions and/or probability of being
caught. Recently, however, an alternative social actor approach
has emerged which views participants as engaging in undeclared
work when their norms, values and beliefs (i.e. citizen morale) do
not align with laws and regulations (i.e. state morale). Here, therefore,
initiatives to develop greater symmetry between civic and
state morale are pursued. To evaluate the validity and …
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams
May 2018
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams
Colin C Williams
1. Introduction
The aim of this study is to review the range of preventative approaches for tackling undeclared work available to Member States, and to focus upon two types of preventative measure, namely service vouchers and the use of awareness raising campaigns.
2. Rationales for a preventative approach
· The rationale for a preventative approach is to shift away from resolving problems after they have occurred towards preventing non-compliance in the first place.
· Article 1 of Decision (EU) 2016/3441, establishing the Platform, explicitly encourages such a preventative approach. It states that ‘”tackling”, in relation to undeclared work, means preventing, …
Teaching Specialized Legal Research: Business Associations, Kris Helge, Terri Lynn Helge
Apr 2018
Teaching Specialized Legal Research: Business Associations, Kris Helge, Terri Lynn Helge
Terri L. Helge
Business associations are a complex substantive topic that can be included in an advanced legal research course that teaches students sophisticated research, writing, and citation skills. This article presents the basic substantive law regarding business associations necessary to deliver instruction about advanced legal research, writing, and citation. This article also offers a model syllabus with suggested sources and assignments for students. These research assignments require students to perform tasks such as citing primary and secondary sources, learning advanced research skills using loose-leaf materials, assimilating information from multiple sources into cogent narratives, locating information using various electronic resources, digests, and other …
2018 European Platform Undeclared Work Survey Report: Obstacles To Tackling Undeclared Work At The Cross-Border And National Levels, Bilateral And National Agreements, And Complaint Reporting Tools, Colin C. Williams
Apr 2018
2018 European Platform Undeclared Work Survey Report: Obstacles To Tackling Undeclared Work At The Cross-Border And National Levels, Bilateral And National Agreements, And Complaint Reporting Tools, Colin C. Williams
Colin C Williams
Responses were received from 45 authorities with responsibilities for tackling undeclared work in 25 Member States (MS), most of whom were labour inspectorates or Ministries of Labour. The issues covered: obstacles to tackling undeclared work at the cross-border and national levels; the use of bilateral and multilateral agreements, and the use of complaint reporting tools in Member States
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams
Apr 2018
Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns - Input Paper To Thematic Discussion, Colin C. Williams
Colin C Williams
The objective of the thematic discussion on preventative measures for tackling undeclared work, focusing on both service vouchers and awareness raising campaigns, is (i) to exchange information on what works and what does not, (ii) to generate knowledge about these preventative measures, and (iii) to explore how the Platform activities can contribute to developing a preventative approach towards undeclared work.
This thematic discussion will focus attention on three key issues. In Part 1, we will address
an issue everyone is aware of but until now has not been discussed, namely why preventative measures are not commonly used in Member States …
A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer
Apr 2018
A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer
Abigail Hoelzlhammer
This strategic audit will examine the problems Tesla is currently facing, do a Porter’s Five Forces analysis of the company, review environmental factors affecting Tesla, state Tesla’s current strategy, evaluate their distinguishing resources and competitive advantages, and end with a strategic recommendation along with implementation requirements.
One of Tesla’s vehicles crashed in March 2018 while on autopilot, which caused their stock to drop significantly. They’re also experiencing issues with the production of the new Model 3. The current political situation and growing demand for the parts Tesla needs are environmental factors that are having a negative effect. On the …
A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer
Apr 2018
A Strategic Audit Of Tesla.Pdf, Abigail Hoelzlhammer
Abigail Hoelzlhammer
This strategic audit will examine the problems Tesla is currently facing, do a Porter’s Five Forces analysis of the company, review environmental factors effecting Tesla, state Tesla’s current strategy, evaluate their distinguishing resources and competitive advantages, and end with a strategic recommendation along with implementation requirements.
One of Tesla’s vehicles crash in March 2018 while on autopilot, which cause their stock to drop significantly. They’re also experiencing issues with the production of the new Model 3. The current political situation and growing demand for the parts Tesla needs are environmental factors that are having a negative effect. On the other …
Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams
Mar 2018
Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams
Colin C Williams
Recent years have seen a questioning of the negative representation of
informal sector entrepreneurship and an emergent view that it may offer significant
benefits. This paper advances this rethinking by evaluating the relationship between
business registration and future firm performance. Until now, the assumption has been
that starting-up unregistered is linked to weaker firm performance. Using World Bank
Enterprise Survey data on 2494 formal enterprises in Turkey, and controlling for other
determinants of firm performance as well as the endogeneity of the registration
decision, the finding is that formal enterprises that started-up unregistered and spent
longer unregistered have significantly higher …
