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Full-Text Articles in Business Law, Public Responsibility, and Ethics

An Evaluation Of The Scale Of Undeclared Work In The European Union And Is Structural Determinants: Estimates Using The Labour Input Method, Colin C. Williams, Josip Franic, Ioana Horodnic Dec 2017

An Evaluation Of The Scale Of Undeclared Work In The European Union And Is Structural Determinants: Estimates Using The Labour Input Method, Colin C. Williams, Josip Franic, Ioana Horodnic

Colin C Williams

On average, 11.6% of total labour input in the private sector in the EU is undeclared, and undeclared work constitutes on average 16.4% of gross value added (GVA) (the difference due to undeclared labour being concentrated in sectors with higher labour productivity).

These, however, are unweighted averages, and do not take into account the relative size of the labour force in each Member State. The weighted averages, therefore, are that 9.3% of total labour input in the private sector in the EU is undeclared, and undeclared work constitutes 14.3% of GVA in the private sector. The …


General Principles For The Welfare Of Animals In Production Systems: The Underlying Science And Its Application, David Fraser, Ian J.H. Duncan, Sandra A. Edwards, Temple Grandin, Neville G. Gregory, Vincent Guyonnet, Paul H. Hemsworth, Stella M. Huertas, Juliana M. Huzzey, David J. Mellor, Joy A. Mench, Marek Špinka, H. Rebecca Whay Nov 2017

General Principles For The Welfare Of Animals In Production Systems: The Underlying Science And Its Application, David Fraser, Ian J.H. Duncan, Sandra A. Edwards, Temple Grandin, Neville G. Gregory, Vincent Guyonnet, Paul H. Hemsworth, Stella M. Huertas, Juliana M. Huzzey, David J. Mellor, Joy A. Mench, Marek Špinka, H. Rebecca Whay

David Fraser, PhD

In 2012, the World Organisation for Animal Health adopted 10 ‘General Principles for the Welfare of Animals in Livestock Production Systems’ to guide the development of animal welfare standards. The General Principles draw on half a century of scientific research relevant to animal welfare: (1) how genetic selection affects animal health, behaviour and temperament; (2) how the environment influences injuries and the transmission of diseases and parasites; (3) how the environment affects resting, movement and the performance of natural behaviour; (4) the management of groups to minimize conflict and allow positive social contact; (5) the effects of air quality, temperature …


Attitudes Of Canadian Citizens Toward Farm Animal Welfare: A Qualitative Study, Jeffrey M. Spooner, Catherine A. Schuppli, David Fraser Nov 2017

Attitudes Of Canadian Citizens Toward Farm Animal Welfare: A Qualitative Study, Jeffrey M. Spooner, Catherine A. Schuppli, David Fraser

David Fraser, PhD

As part of a larger project to determine if there are animal-welfare-related values shared by some commercial food–animal producers and non-producers in Canada, open-ended, semi-structured interviews were conducted to elicit opinions about animal welfare among 24 urban and rural residents not involved in commercial animal production. All participants possessed a self-described interest in food animal well-being and were therefore assumed to represent the views of Canadian non-producers most apt to engage in efforts to shape the animal welfare policies of governments and businesses. Participants described animal welfare in moral or ethical terms, expressed virtually unanimous support for animals having access …


Attitudes Of Canadian Beef Producers Toward Animal Welfare, J. M. Spooner, C. A. Schuppli, D. Fraser Nov 2017

Attitudes Of Canadian Beef Producers Toward Animal Welfare, J. M. Spooner, C. A. Schuppli, D. Fraser

David Fraser, PhD

Commercial beef production in western Canada involves raising cows and calves on large tracts of grassland, plus grain-based ‘finishing’ of animals in outdoor feedlots. This study used open-ended, semi-structured interviews to explore views on animal welfare of 23 commercial beef producers in this system. Although wary of the term ‘animal welfare’, participants understood the concept to encompass three well-known elements: (i) basic animal health and body condition; (ii) affective states (comfort, contentment, freedom from hunger or thirst); and (iii) the ability to live a ‘natural’ life. Participants attached importance to protecting animals from natural hardships (extreme weather, predators), yet many …


Attitudes Of Canadian Pig Producers Toward Animal Welfare, Jeffrey M. Spooner, Catherine A. Schuppli, David Fraser Nov 2017

Attitudes Of Canadian Pig Producers Toward Animal Welfare, Jeffrey M. Spooner, Catherine A. Schuppli, David Fraser

David Fraser, PhD

As part of a larger study eliciting Canadian producer and non-producer views about animal welfare, open-ended, semi-structured interviews were used to explore opinions about animal welfare of 20 Canadian pig producers, most of whom were involved in confinement-based systems. With the exception of the one organic producer, who emphasized the importance of a ‘‘natural’’ life, participants attached overriding importance to biological health and functioning. They saw their efforts as providing pigs with dry, thermally regulated, indoor environments where animals received abundant feed, careful monitoring and where prospective disease outbreaks could be minimized and controlled. Emphasis was also placed on low-stress …


Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr. Nov 2017

Forensic Disciplines For Objective Global Strategic Analysis, Dale H. Shao, Lawrence P. Shao, Ralph E. Mckinney Jr.

Dale H Shao

The global nature of investing requires a thorough analysis of the firm to determine the strategic viability of the firm for investment purposes. In addition, businesses are being held more accountable for the statements they make and the actions they take concerning their business. Several forensic disciplines have recently emerged that may supply subjective and objective data that can assist investors in making their final investment decisions and determining if ongoing businesses are truly doing what is in the best interest of their shareholders. Another factor influencing the increase forensic analyses of national and multinational corporations is the increase in …


European Platform Undeclared Work 2017 Platform Survey Report: Organisational Characteristics Of Enforcement Bodies, Measures Adopted To Tackle Undeclared Work, And The Use Of Databases And Digital Tools, Colin C. Williams Oct 2017

European Platform Undeclared Work 2017 Platform Survey Report: Organisational Characteristics Of Enforcement Bodies, Measures Adopted To Tackle Undeclared Work, And The Use Of Databases And Digital Tools, Colin C. Williams

Colin C Williams

This report presents the main findings of the first online survey of members of the European Platform Tackling Undeclared Work. A total of 23 Member States responded.

Organisational characteristics of enforcement bodies

Undeclared work covers paid activities that are lawful as regards their nature but are not declared to public authorities so as to evade either payment of taxes, social security contributions and/or labour laws. In three-quarters of Member States, responsibility for these three forms of evasion lies in separate public authorities, with each having separate targets and key performance indicators (KPIs). The outcome is a departmental ‘silos’ approach, and …


Is Say On Pay All About Pay? The Impact Of Firm Performance, Jill E. Fisch, Darius Palia, Steven Davidoff Solomon Oct 2017

Is Say On Pay All About Pay? The Impact Of Firm Performance, Jill E. Fisch, Darius Palia, Steven Davidoff Solomon

Steven M. Davidoff Solomon

The Dodd-Frank Act of 2010 mandated a number of regulatory reforms including a requirement that large U.S. public companies provide their shareholders with the opportunity to cast a non-binding vote on executive compensation. The “say on pay” vote was designed to rein in excessive levels of executive compensation and to encourage boards to adopt compensation structures that tie executive pay more closely to performance. Although the literature is mixed, many studies question whether the statute has had the desired effect. Shareholders at most companies overwhelmingly approve the compensation packages, and pay levels continue to be high. Although a lack of …


Undeclared Economic Activities Of Croatian Companies Findings From A Representative Survey Of 521 Companies, Colin C. Williams Sep 2017

Undeclared Economic Activities Of Croatian Companies Findings From A Representative Survey Of 521 Companies, Colin C. Williams

Colin C Williams

This report presents the findings of a survey on undeclared economic practices undertaken by Croatian companies. In order to obtain the rigorous evidence on undeclared work in Croatia, we previously investigated citizens’ experiences with undeclared work and the practice of envelope wages. With this representative survey of 521 companies, we focus on frequency of company engagement in the undeclared economy.


Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment In The European Union, Colin C. Williams, Ioana Horodnic Sep 2017

Under-Declaring Work, Falsely Declaring Work: Under-Declared Employment In The European Union, Colin C. Williams, Ioana Horodnic

Colin C Williams

Under-declared employment occurs when a formal employer pays a formal employee an official declared wage but also an additional undeclared (‘envelope’) wage in order to evade the full social insurance and tax liabilities owed. The aim of this study is to evaluate the prevalence, characteristics and distribution of this fraudulent wage practice in the EU28, to explain its existence, to provide an evidence-based evaluation of the effectiveness of different policy approaches for tackling it, and propose a set of policy recommendations.

Prevalence, characteristics and distribution of under-declared employment
To evaluate the prevalence, characteristics and distribution of under-declared employment in the …


Replantar Un Campo: Derecho Internacional Del Trabajo Para El Siglo Xxi, Lance A. Compa Sep 2017

Replantar Un Campo: Derecho Internacional Del Trabajo Para El Siglo Xxi, Lance A. Compa

Lance A Compa

No abstract provided.


Re-Planting A Field: International Labour Law For The Twenty-First Century, Lance A. Compa Sep 2017

Re-Planting A Field: International Labour Law For The Twenty-First Century, Lance A. Compa

Lance A Compa

[Excerpt] In this talk I want to trace the development of the field and how international labour law has taken root in five areas: 1) trade legislation (namely, the US and EU Generalized System of Preferences), 2) trade agreements, 3) international organizations, 4) corporate social responsibility, and 5) lawsuits in national courts. In each, I try to give one or two examples of how international labour law works in practice. But first, some background on the international labour law field and my involvement with it.


Tackling Undeclared Work In Southeast Europe: Knowledge-Informed Policy Responses, Colin C. Williams Aug 2017

Tackling Undeclared Work In Southeast Europe: Knowledge-Informed Policy Responses, Colin C. Williams

Colin C Williams

Ø  Undeclared work is socially accepted and widely practiced in Bulgaria, Croatia, and the FYR of Macedonia.
 
Ø  More than 1 in 5 adults in these countries acknowledge that they have bought goods and services on the undeclared economy in the prior year. More than 1 in 12 report that they have undertaken undeclared work, and more than 1 in 10 declared employees report that they receive from their employer in addition to their declared salary an additional undeclared ‘envelope’ wage.
 
Ø  But undeclared work differs across and within the three countries. For every …


Greypolicybrief2_Macedonia.Pdf, Colin C. Williams, Peter Rodgers, Ruslan Stefanov Aug 2017

Greypolicybrief2_Macedonia.Pdf, Colin C. Williams, Peter Rodgers, Ruslan Stefanov

Colin C Williams

KEY POINTS
Ø  Undeclared work hasdeep roots in FYR of Macedonia. 1 in 16 adults and 1 in 8 of the employed engage in undeclared work. The use of informal connections to circumvent formal institutions is practiced by 35% of Macedonians.
Ø  Formal institutions in the country are underdeveloped. Unemployment also remains unusually high compared with the EU average.
Ø  The traditional repression approach to tackling undeclared work, which has been prioritised so far by the authorities, is ineffective.
Ø  Increasing penalties and surveillance/ control should at the very least be supplemented by public awareness …


Tackling Undeclared Work In Bulgaria: Knowledge-Informed Policy Responses, Ruslan Stefanov, Colin C. Williams, Peter Rodgers Aug 2017

Tackling Undeclared Work In Bulgaria: Knowledge-Informed Policy Responses, Ruslan Stefanov, Colin C. Williams, Peter Rodgers

Colin C Williams

KEY POINTS
Ø  Undeclared work is socially accepted and widely practiced in Bulgaria. The undeclared economy is estimated at roughly a third of GDP. Nearly one in ten people do some undeclared work.
Ø  Undeclared work is motivated primarily by lack of trust between the people and the authorities.It involves mostly people who voluntarily exit the declared economy but also those that are excluded.  
Ø  The conventional repressive approach to tackling undeclared work has exhausted its effects in Bulgaria. It should be complemented with more curative, preventative and commitment policies.
Ø  Policymakers …


Illegitimate Economic Practices In Bulgaria: Findings From A Representative Survey Of 2,005 Citizens, Colin C. Williams, Junhong Yang Jul 2017

Illegitimate Economic Practices In Bulgaria: Findings From A Representative Survey Of 2,005 Citizens, Colin C. Williams, Junhong Yang

Colin C Williams

This report presents the findings of a survey on illegitimate economic practices in Bulgaria conducted between July and October 2015. This representative survey of 2005 citizens focused on the experiences of Bulgarians with undeclared work, envelope wages and the practice of “pulling strings”, as well as on their opinion about these types of dishonest behaviour.
According to the respondents, illegitimate economic practices are strongly ingrained in Bulgarian society. According to the estimation of Schneider (2013), the undeclared economy accounts for 31% of GDP in Bulgaria in 2013, which is the highest estimation for any country in the EU-28. According to …


Tackling Undeclared Work In The Construction Industry: A Learning Resource, Colin C. Williams Jul 2017

Tackling Undeclared Work In The Construction Industry: A Learning Resource, Colin C. Williams

Colin C Williams

On 3 May 2017, the European Platform Tackling Undeclared Work organised a seminar in Brussels on Tools and approaches to deal with undeclared work in the construction sector. The seminar brought together Platform members and observers from 21 EU Member States (MS) and Norway (EEA) representing labour inspectorates and social security, tax and customs authorities, as well as national and European social partner representatives from the construction sector. 
This learning resource paper describes the seminar outcomes. The first section looks at the extent and nature of undeclared work in the construction sector. This is followed by an overview of the …


Nonhuman Animal Rights, Alternative Food Systems, And The Non-Profit Industrial Complex, Corey Lee Wrenn Jun 2017

Nonhuman Animal Rights, Alternative Food Systems, And The Non-Profit Industrial Complex, Corey Lee Wrenn

Corey Lee Wrenn, PhD

No abstract provided.


Illegitimate Economic Practices In Fyr Macedonia, Colin C. Williams, Slavko Bezeredi May 2017

Illegitimate Economic Practices In Fyr Macedonia, Colin C. Williams, Slavko Bezeredi

Colin C Williams

This report presents the findings of a survey on illegitimate economic practices in FYR Macedonia conducted between August and October 2015. This representative survey of 2,014 citizens focused on their experiences with undeclared work, envelope wages and the practice of ‘pulling strings’, as well as on their opinion about these types of non-compliant behaviour.
According to the respondents, non-compliant practices are strongly ingrained in Macedonian society. Some 35% use personal connections in order to circumvent rules and procedures, 17.7% purchase undeclared goods and services, 6.1% work in the undeclared economy and 13% of employees receive envelope wages from their employer. …


In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker Mar 2017

In Pursuit Of Good & Gold: Data Observations Of Employee Ownership & Impact Investment, Christopher Geczy, Jessica S. Jeffers, David K. Musto, Anne M. Tucker

Anne Tucker

A startup's path to self-sustaining profitability is risky and hard, and most do not make it. Venture capital (VC) investors try to improve these odds with contractual terms that focus and sharpen employees' incentives to pursue gold. If the employees and investors expect the startup to balance the goal of profitability with another goal - the goal of good - the risks are likely to both grow and multiply. They grow to the extent that profits are threatened, and they multiply to the extent that balancing competing goals adds a dimension to the incentive problem. In this Article, we explore …


Law And Entrepreneurial Opportunities, D. Gordon Smith, Darian M. Ibrahim Mar 2017

Law And Entrepreneurial Opportunities, D. Gordon Smith, Darian M. Ibrahim

D. Gordon Smith

No abstract provided.