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Full-Text Articles in Business

Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams Jan 2019

Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams

Colin C Williams

This report is part of the project SHADOWSwhich aims to investigate the effectiveness of different policy measures in reducing undeclared work. As such, the project evaluates not only the effectiveness of using a rational economic actor approach (that tackles undeclared work by ensuring that the payoff from undeclared work is outweighed by the costs), and a social actor approach (grounded in a view that undeclared work arises when tax morale is low), but also analyses the interaction effects (between deterrents and tax morale, and vertical and horizontal trust) in various contexts. This report focuses on the social actor approach ...


Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Background Paper For The European Platform On Tackling Undeclared Work Seminar, Colin C. Williams Jan 2019

Tackling Undeclared Work In The Agricultural Sector, With A Focus Upon Seasonal Workers And Horticulture: Background Paper For The European Platform On Tackling Undeclared Work Seminar, Colin C. Williams

Colin C Williams

This background paper briefly sets out the prevalence of undeclared work in the agricultural sector in the European Union and the approaches and tools available for tackling such work, with a focus upon horticulture and undeclared seasonal workers. The intention is to stimulate the thoughts of participants attending the European Platform Tackling Undeclared Work seminar on “Tackling undeclared work in the agricultural sector: with a focus upon seasonal workers and horticulture” (to be held in Brussels on January 24th 2019) on potential policy which could be adopted to transform undeclared work into declared work in the agricultural sector, especially with ...


Navigating Sino-American Business Relationships, Ryan Stenquist Jan 2019

Navigating Sino-American Business Relationships, Ryan Stenquist

Marriott Student Review

Relationships between American and Chinese companies have never been more important or profitable as they are now. With linguistic, moral, governmental, and legal systems developed entirely independent of each other for thousands of years, these relationships also prove the most difficult and complex to navigate. This article explores mistakes foreigners often make while doing business in China, the current environment and culture of joint ventures with native Chinese, and how to succeed in the challenging yet rewarding economy now opening up to the world.


Corruption, State Capture, And The Effectiveness Of Anticorruption Agency In Post-Communist Ethiopia, Seid Y. Hassan Ph.D. Jan 2019

Corruption, State Capture, And The Effectiveness Of Anticorruption Agency In Post-Communist Ethiopia, Seid Y. Hassan Ph.D.

Faculty & Staff Research and Creative Activity

In 2001, Ethiopia established a centralised anti-corruption agency (ACA), the Federal Ethics and Anti-corruption Commission (FEACC), purportedly to be used for curbing the rampant corruption. By the government’s repeated admissions, corruption continues to engulf the country, indicating the failure of the FEACC to curb corruption. Various researchers attribute the FEACC’s failures to curb corruption to a host of reasons. This article follows a different route to show why the FEACC was doomed to fail from the outset. We show that the war against corruption in Ethiopia collapsed mainly because of mischaracterisation of the nature of corruption in the ...


Accountability And Moral Competence Promote Ethical Leadership, Kassem A. Ghanem, Patricia A. Castelli Jan 2019

Accountability And Moral Competence Promote Ethical Leadership, Kassem A. Ghanem, Patricia A. Castelli

The Journal of Values-Based Leadership

Accountability and moral competence are two factors that may have a positive effect on ethical leadership in organizations. This study utilized a survey methodology to investigate the relationship among accountability, moral competence and ethical leadership in a sample of 103 leaders from a variety of industries and different countries. Accountability was found to be a significant positive predictor of ethical leadership. Moral competence was also found to moderate this relationship such that increases in moral competence enhanced the positive effects of accountability on ethical leadership. The results of the study suggest that organizations can increase ethical leadership throughout the company ...


Ongoing Challenges For Pennsylvania Continuing Care And Life Plan Communities, Katherine C. Pearson, David M. Sarcone Jan 2019

Ongoing Challenges For Pennsylvania Continuing Care And Life Plan Communities, Katherine C. Pearson, David M. Sarcone

Faculty and Staff Publications By Year

The senior living industry, through a key trade organization, LeadingAge, (formerly American Association of Homes & Services for the Aging or AAHSA), recently organized a national rebranding effort for “Continuing Care Retirement Communities.” In 2015, promoters announced “Life Plan Communities” (LPCs) as the choice for a better brand identity. Larry Minnix, the long-time CEO for LeadingAge, observed that a label such as continuing care retirement community is no longer an adequate image, explaining that the name “Life Plan Community” better represents a setting that encourages growth and new experiences, rather than an environment where residents are merely the subject of care ...


Social Enterprise, Stuart C. Mendel Dec 2018

Social Enterprise, Stuart C. Mendel

Stuart C Mendel

Interest in concepts that cross the boundaries of nonprofit, business, and government institution forms has been associated with the nonprofit leadership and management literature since the 1980s and early 1990s.  From the standpoint of nonprofit sector processes, the earliest scholarly writing recognized what we now call social innovation as contributing to the conditions for social change and issues advocacy. Thinking on social enterprise centered on-cause related marketing involving collaborative relationships between nonprofits and businesses.  The scrutiny for social entrepreneurism led to discourse on revenue producing earned income activities and the resulting income obligations for unrelated business income tax (UBIT), with ...


Impacts Of Globalization: Educational Reforms Shifts The Public Into A Recurrent Devalued Socioeconomic Era For Minorities, Jacqulyn Washington Dec 2018

Impacts Of Globalization: Educational Reforms Shifts The Public Into A Recurrent Devalued Socioeconomic Era For Minorities, Jacqulyn Washington

Master's Theses

This article delves into the breakdown of the impact globalization have on the success of minorities in urban centers. While expanding on the many factors that contribute to the success of minorities, it informs the reader how education, being a huge indicator of success, has been underserved to the poor and minorities. Lacking many resources, this blockage has been further strained through the local government, multinational corporations, educational reforms, and Translocal politics.


Conflicts Of Interest And Law-Firm Structure, Cassandra Burke Robertson Dec 2018

Conflicts Of Interest And Law-Firm Structure, Cassandra Burke Robertson

St. Mary's Journal on Legal Malpractice & Ethics

Business and law are increasingly practiced on a transnational scale, and law firms are adopting new business structures in order to compete on this global playing field. Over the last decade, global law firms have merged into so-called “mega-brands” or “mega-firms”—that is, associations of national or regional law firms that join together under a single brand worldwide. For law firms, the most common mega-firm structure has been the Swiss verein, though the English “Company Limited by Guarantee” structure is growing in popularity as well, as is the similar “European Economic Interest Grouping.” All of these structures allow related entities ...


Free Trade And Corporate Social Responsibility: Ethical Dilemmas In Global Economic Development, Sarah Papion Dec 2018

Free Trade And Corporate Social Responsibility: Ethical Dilemmas In Global Economic Development, Sarah Papion

Capstone Projects and Master's Theses

Through the lens of the free-trade-optimist, it is black and white: corporations bring jobs, and jobs equal a happy and healthy economy. A major oversight in this neoliberal Utopian ideology is that corporations are not in the business of building communities, nor do they have an interest in keeping their operations stationary enough to allow economic growth to occur over a span of years. Corporations abandon communities as quickly as they arrive to find their next cheap labor hub. Quite contradictory to the original purpose of free trade, economic growth in Free Trade Zones is not long term or secure ...


Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard Dec 2018

Are Accounting Firms Breaching The Age Discrimination Act With The Inclusion Of Mandatory Retirement Provisions, Emily Haggard

Marketing Undergraduate Honors Theses

Age is just a number. This phrase has been murmured time after time in history. From famous movie scenes, song lyrics, pages in books, and wisdom from mothers, everyone has heard this at least once in their lives. Some joke that age only matters in wine and cheese. Some argue that age is all a limitation that the mind gives you. People are taught to never ask a woman how old she is, and as a society we celebrate certain ages such as twenty-one and sixteen, yet shun and deny those such as thirty and fifty. There are rules for ...


Transfer Of A Going Concern, Vincent Ooi Dec 2018

Transfer Of A Going Concern, Vincent Ooi

Research Collection School Of Law

GST transfers of a going concern—overviewThe sale of a business is in substance the sale of a number of assets bundled together. Generally, GST would be charged on the transfer of each asset according to the rules applicable to that asset, i.e. standard-rate, zero-rate or exempt.However, where a business is transferred as a going concern (a “TOGC”), the transaction may be treated as an excluded transaction under the Goods and Services Tax (Excluded Transactions) Order. If so, the trans-action would be treated as neither a supply of goods nor a supply of services and therefore outside the ...


Tackling Undeclared Work In The Agricultural Sector, Colin C. Williams Nov 2018

Tackling Undeclared Work In The Agricultural Sector, Colin C. Williams

Colin C Williams

This study evaluates the prevalence, distribution and characteristics of undeclared work in the agricultural, forestry and fishing sector (henceforth ‘agricultural sector’) in the EU and how this can be tackled. To do so, the prevalence, distribution and characteristics of undeclared work in the agricultural sector, along with its systemic drivers, are analysed. This analysis then provides the evidence base for an analysis of how undeclared work can be tackled. To identify how to achieve this, an analysis is undertaken of the legislative and institutional frameworks, of the policy approaches for tackling undeclared work in the agricultural sector, and an evidence-based ...


Church Planting In An African-American Context: A Guide For Independent Reformations, Ray J. Johnson Nov 2018

Church Planting In An African-American Context: A Guide For Independent Reformations, Ray J. Johnson

Doctor of Ministry Projects

The purpose of this doctoral project is to provide a set of contextual churchplanting strategies for African-American episcopal and pastoral leaders who will launch, develop and grow spiritually healthy leaders and churches. The church-planting movement of Calvary Revival Churches (hereafter CRC) is located in southeastern Virginia. The area’s independent cities mirror the boroughs of New York City. The CRC brand launched four churches with five campuses spread throughout the Hampton Roads region. To date only two CRC church campuses remain. The expansiveness of suburban sprawl and residential centers coupled with centralized commercial services have always left disconnected and disenfranchised ...


New Partnering Opportunities For The Nonprofit Sector, Kathleen M. Wilburn, H. Ralph Wilburn Nov 2018

New Partnering Opportunities For The Nonprofit Sector, Kathleen M. Wilburn, H. Ralph Wilburn

Journal of Vincentian Social Action

Consumers are demanding that corporations practice social responsibility. In order to meet this demand and keep their activist stockholders satisfied that they are still focused on profit and dividends, many corporations have established foundations that operate separately from the company. The foundations provide grants to nonprofits that can help the corporations fulfill their social responsibility, but, unlike prior philanthropic programs, these grants are based on developing partnerships with nonprofits that share the corporations’ social mission. There is also a group of smaller companies that nonprofits can partner with, the Benefit Corporation, as well as a new certification called the B ...


Divorcing Your Job French Style: An Argument To End At Will Employment In The United States, Vincent Agnello, Nicole Stolowy, Joseph F. Winter Nov 2018

Divorcing Your Job French Style: An Argument To End At Will Employment In The United States, Vincent Agnello, Nicole Stolowy, Joseph F. Winter

Journal of Vincentian Social Action

The United States and France are at opposite ends of the spectrum in protecting employees from employment termination. France has developed an elaborate regulatory and judicial scheme to protect workers, while the U.S. still allows workers to be in an at will relationship with their employers. In France employment is deemed to be permanent. In the U.S., workers are employed at the whim of their employer. In a major shift of policy, France adopted legislation allowing parties to enter into voluntary employment separation agreements. To protect against abuse, all settlement agreements are subject to court review for approval ...


Glossary Of Terms: European Platform Tackling Undeclared Work, Colin C. Williams Nov 2018

Glossary Of Terms: European Platform Tackling Undeclared Work, Colin C. Williams

Colin C Williams

This glossary is intended to provide a common understanding of the terminology that is used in the European Platform tackling undeclared work web pages, documents and publications. It does not provide official Platform definitions of the terms listed therein. Where possible, references are provided to the source of the understandings provided.
To facilitate understanding, the terms in the glossary are grouped together rather than presented as an A-Z list.

In the first section, the common understandings about undeclared work and its various sub-types are provided, followed by other related concepts and terms often used for activities related to undeclared work ...


The Impact Of Terrorism On Consumer Sentiment: Evidence From Twitter Data, Kyla Scanlon Nov 2018

The Impact Of Terrorism On Consumer Sentiment: Evidence From Twitter Data, Kyla Scanlon

Posters-at-the-Capitol

This paper investigates the effects that 12 different terrorist attacks had on consumer sentiment, using data scraped from Twitter to determine a broad based emotional stance. This was inspired by my previous research that worked to determine the impact that terrorism had on the stock market. The goal of this research is to determine a more qualitative impact of terrorist attacks. I utilized Rapid Miner for data processing, and the Global Terrorism Database as my data source. The project began by examining the rise and fall of keywords and hashtags through sentiment analysis to measure reaction over time. The text ...


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 ...


Complete Issue. Volume 1, Issue 2 Oct 2018

Complete Issue. Volume 1, Issue 2

Journal of International Crisis and Risk Communication Research

This is the full issue of JICRCR Volume 1, Issue 2.


Communication Technologies And Interpersonal Relationships: Some Considerations From Theology, Randy Beavers, Denise Daniels, Al Erisman, Don Lee Oct 2018

Communication Technologies And Interpersonal Relationships: Some Considerations From Theology, Randy Beavers, Denise Daniels, Al Erisman, Don Lee

SPU Works

While the unintended consequences and high pace of change associated with technology will change the nature and types of our interpersonal relationships, Christian theology provides a lens through which we can evaluate these changes. In this paper we outline some theological principles that undergird our understanding of what God intends for relationships, as well as ways that our relationships are either consistent or inconsistent with God's intentions in terms of healthy and unhealthy relationships. We then discuss ways in which communication technology can amplify both positive and negative aspects of relationships, providing examples from the workplace. We classify the ...


Fdi And Gender Equality: Tnc Responsibilities To Address Gender Vulnerabilities In Developing Countries, Amleset Girmay Sep 2018

Fdi And Gender Equality: Tnc Responsibilities To Address Gender Vulnerabilities In Developing Countries, Amleset Girmay

Summer Program for Undergraduate Research (SPUR)

This paper argues that foreign direct investment (FDI) inflows can often lead to increases in gender disparities in more gender unequal developing countries, and that transnational corporations (TNCs) have a responsibility to supplement their normal FDI activities with additional policies and investments to ensure that women are not being made worse off. This paper begins by building a philosophical context in global gender justice, then considers empirical evidence that shows the morally problematic areas of the relationship between FDI and gender equality. It then moves on to consider why gender vulnerability to FDI needs to be addressed, drawing again on ...


Section 5: Business Law, Institute Of Bill Of Rights Law At The College Of William & Mary School Of Law Sep 2018

Section 5: Business Law, Institute Of Bill Of Rights Law At The College Of William & Mary School Of Law

Supreme Court Preview

No abstract provided.


Making Sustainability Disclosure Sustainable, Jill E. Fisch Sep 2018

Making Sustainability Disclosure Sustainable, Jill E. Fisch

Faculty Scholarship at Penn Law

Sustainability is receiving increasing attention from issuers, investors and regulators. The desire to understand issuer sustainability practices and their relationship to economic performance has resulted in a proliferation of sustainability disclosure regimes and standards. The range of approaches to disclosure, however, limit the comparability and reliability of the information disclosed. The Securities & Exchange Commission (SEC) has solicited comment on whether to require expanded sustainability disclosures in issuer’s periodic financial reporting, and investors have communicated broad-based support for such expanded disclosures, but, to date, the SEC has not required general sustainability disclosure.

This Article argues that claims about the relationship ...


Jual Obat Kuat Viagra U.S.A Di Jakarta 082134344446, Kejora Jaya Sep 2018

Jual Obat Kuat Viagra U.S.A Di Jakarta 082134344446, Kejora Jaya

Kejora Jaya

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Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula Sep 2018

Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula

MBA Faculty Conference Papers & Journal Articles

With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving ...


Board Independence As A Panacea To Tunnelling? An Empirical Study Of Related Party Transactions In Hong Kong And Singapore, Christopher C. H. Chen, Wai Yee Wan, Wei Zhang Sep 2018

Board Independence As A Panacea To Tunnelling? An Empirical Study Of Related Party Transactions In Hong Kong And Singapore, Christopher C. H. Chen, Wai Yee Wan, Wei Zhang

Research Collection School Of Law

In this article, we examine a general question: is the legal transplantation of corporate governance rule effective in curtailing agency costs? Entering into the 21st century, we have seen reforms of corporate governance standards in the Far East since the Asian Financial Crisis in 1997, including in Hong Kong and Singapore. These reforms built on the Anglo-American model of corporate governance in the UK and US supported by broad academic literature of connecting better corporate governance with firm value and identifying the association of tunneling or wrongdoings with poor corporate governance practices. The idea is also to provide more checks-and-balances ...


Donor Stewardship And Repeat Giving, Faith Hoelscher Sep 2018

Donor Stewardship And Repeat Giving, Faith Hoelscher

Doctoral Dissertations and Projects

This quantitative correlational study evaluated the strength and direction of relationships between the dependent variables: major giving since September 1, 2009 and average elapsed time between major gifts in relation to the independent variables: number of stewardship activities, stewardship activities occurring within one-month of a major gift, and duration of major giving relationship. Using a multiple regression, a relationship was found between the independent and dependent variables. These results were then affirmed by Pearson r evaluations in an effort to reinforce the importance and significance of the independent variables in spite of the multicollinearity shown for the subset of stewardship ...


Does Trust Prevent Undeclared Work? An Evaluation Of The Social Actor Approach, Colin C. Williams Aug 2018

Does Trust Prevent Undeclared Work? An Evaluation Of The Social Actor Approach, Colin C. Williams

Colin C Williams

In recent decades, a burgeoning literature has brought out of the shadows the magnitude of the undeclared economy. This reveals that the undeclared economy is a persistent feature of contemporary economies. With the equivalent of 17.9 per cent of GDP not declared to the authorities in the European Union in 2016 [1], undeclared work representing 14.3 per cent of gross value added in the private sector in 2013 [2] and 4 per cent of EU28 citizens conducting undeclared work [3], tackling the undeclared economy is not some minor issue. Addressing this practice is important. This is not only ...


Reading Between The Lines: Not All Csr Is Good Csr, David K. Ding, Christo Ferreira, Udomsak Wongchoti Aug 2018

Reading Between The Lines: Not All Csr Is Good Csr, David K. Ding, Christo Ferreira, Udomsak Wongchoti

Research Collection Lee Kong Chian School Of Business

Purpose: This paper aims to investigate whether corporate social responsibility (CSR), as evidenced in annual financial reports, is associated with a firm’s financial performance in New Zealand. Design/methodology/approach: A word count approach of several key CSR indicators found in the audited financial reports of NZX50 constituent firms is used. Several variables are constructed that measure the presence of CSR within the annual report such as sustainability, responsibility, social, environment, diversity, employee and community, and eight other variables within the annual report that measure the penetration of stakeholder engagement. Control variables and alternative measures of CSR are also ...