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Articles 31 - 60 of 408

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

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 …


Core Competencies, Core Values And Core Compromises, Jeffrey Keisler, Edward Romar Dec 2018

Core Competencies, Core Values And Core Compromises, Jeffrey Keisler, Edward Romar

Jeffrey Keisler

To achieve success businesses enunciate values and mission, secure resources, develop capabilities, and execute strategies.  For firms to succeed, managers must make decision about what should remain, be abandoned and acquired or developed?  In the decision-making process, management often overlooks, compromises, neglects, and dismisses the firm’s history, unique industry position, and fundamental strengths in a single-minded focus on the future.  In this paper we discuss one aspect of strategy that is neglected in the literature.  Most of the literature focuses on strategy and competencies, with little focus on or awareness of its opposite, the compromises management makes as they look …


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


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 …


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. …


Turning Vice Into Virtue: Institutional Work And Professional Misconduct, Elisabeth Brooke Harrington Oct 2018

Turning Vice Into Virtue: Institutional Work And Professional Misconduct, Elisabeth Brooke Harrington

Brooke Harrington

Why do professionals engage in or aid misconduct, rather than rejecting it as a threat to their legitimacy and labor market survival? This paper contributes to the scholarly agenda by drawing on an ethnographic study of professionals who facilitate offshore tax avoidance for the ultra-wealthy. This form of expert advisory work has become highly controversial, and is increasingly classified as a form of professional wrongdoing.  Building on theories of institutional work and categorization, the study theorizes practitioners’ responses to field-level legitimacy threats. Specifically, the paper models a process in which misconduct is re-categorized in terms of the core norms that …


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 …


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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 because of …


Crime Futures Market, Adam White Jul 2018

Crime Futures Market, Adam White

Adam White

Responding to the legally guilty is typically presented as a choice between incarceration and rehabilitation.  This paper suggests a third option: preemptive rehabilitation.  The argument presents an innovative institutional approach and a unique moral justification.  The vision is a crime futures market that transfers the risk of potential crime away from undeserving victims and into the portfolios of willing investors.  Instead of taxpayers paying exclusively for prisons, the proposal would allow young adults to sign contracts to not get involved in crime, but pay the award only upon their future success.  Because the contracts represent a future payment they are …


Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams May 2018

Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective, Colin C. Williams

Colin C Williams

Institutional theory has been widely used to explain entrepreneurship in the informal economy.
A first wave of institutionalist theory argued that informal entrepreneurship resulted from formal
institutional failures and a second wave that such entrepreneurship results from an asymmetry
between the laws and regulations of formal institutions and the unwritten socially shared rules of
informal institutions. This paper evaluates the validity of these two waves of institutionalist explanation
and a new third wave of institutional theory explaining informal entrepreneurship in terms
of a lack of both vertical and horizontal trust. Reporting data from a 2013 survey in Kosovo
involving 500 …


Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams May 2018

Evaluating Competing Theories Of Informal Sector Entrepreneurship: A Study Of The Determinants Of Cross-Country Variations In Enterprises Starting-Up Unregistered, Colin C. Williams

Colin C Williams

To advance understanding of the reasons for informal sector entrepreneurship, this article evaluates the determinants of
cross-country variations in the extent to which enterprises are unregistered when they start operating. Reporting the
World Bank Enterprise Survey data on 67,515 enterprises across 142 countries, the finding is that one in five (19.9%) of
the formal enterprises surveyed started-up unregistered, although this varies from all enterprises surveyed in some
countries (e.g. Pakistan) to 1% of surveyed enterprises in Slovakia. To explain these cross-country variations, four
competing theories are evaluated which variously assert that nonregistration is determined by either: economic
under-development and poorer …


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, …


Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns: Outputs From Plenary Discussion Of The European Platform Tackling Undeclared Work, Colin C. Williams Apr 2018

Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns: Outputs From Plenary Discussion Of The European Platform Tackling Undeclared Work, Colin C. Williams

Colin C Williams

The fourth Plenary meeting of the European Platform Tackling Undeclared Work was held in Brussels on 8-9 March 2018. The first day of this meeting was dedicated to the topic of the preventative approach towards tackling undeclared work, with a focus upon service vouchers and awareness raising. This report summarises the discussions at the meeting, drawing also on the forthcoming study on this topic which has been developed as part of the Platform’s work programme


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 …


Explaining Cross-Country Variations In The Prevalence Of Informal Sector Competitors: Lessons From The World Bank Enterprise Survey, Colin C. Williams Apr 2018

Explaining Cross-Country Variations In The Prevalence Of Informal Sector Competitors: Lessons From The World Bank Enterprise Survey, Colin C. Williams

Colin C Williams

To advance understanding of informal sector entrepreneurship, the aim of this
paper is to evaluate and explain the cross-country variations in the prevalence of informal
sector competitors. To do so, World Bank Enterprise Survey (WBES) data is reported
from 142 countries. This reveals that 27% of formal enterprises view competition from the
informal sector as a major constraint on their operations, although this varies from 72%of
formal enterprises in Chad to no formal enterprises in El Salvador. To explain these crosscountry
variations, four competing theories are evaluated which variously view informal
sector entrepreneurship and enterprise to bemore prevalent when there …


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 …


Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun Mar 2018

Taxing Under The Influence? : Corruption And U.S. State Beer Taxes, Per G. Fredriksson, Stephan Gohmann, Khawaja Mamun

Per Fredriksson

This article examines the effect of state level corruption on state beer taxes in the United States. Our lobby group model predicts that corruption reduces the beer tax, but this effect is conditional on the level of alcohol-related vehicle deaths. Using a panel of state level data from 1982 to 2001, we find that increased corruption is associated with lower state beer tax rates. The magnitude of the effect, however, declines with increases in alcohol-related traffic deaths. Our findings suggest that future empirical work estimating the effect of alcohol taxes on alcohol-related traffic fatalities should treat alcohol taxes as endogenous.


Tackling Salary Under-Reporting In Croatia: Evidence From Employer And Employee Surveys, Colin C. Williams Mar 2018

Tackling Salary Under-Reporting In Croatia: Evidence From Employer And Employee Surveys, Colin C. Williams

Colin C Williams

The aim of this paper is to evaluate how to tackle the illegal wage practice where formal
employers pay their formal employees an undeclared (envelope) wage in addition to their
official declared salary, which reduces the tax and social contributions paid to the authorities.
Until now, two competing policy approaches have been advocated, namely a conventional
rational economic actor approach which seeks to increase the perceived or actual penalties
and probability of being caught, and an emergent social actor approach that seeks to improve
tax morale. Reporting two nationally representative surveys of employers and employees
conducted in 2015 in Croatia, …


Turning Science Into Policy: The Case Of Farm Animal Welfare In Canada, David Fraser Feb 2018

Turning Science Into Policy: The Case Of Farm Animal Welfare In Canada, David Fraser

David Fraser, PhD

Implications

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  • Key elements of the current process include: 1) influential producers and producer organizations that see the benefit of having science-informed standards, 2) a credible coordinating body to ensure that a well-defined process is followed in developing standards, and 3) trusted scientists who are engaged in relevant research and willing to participate.
  • The process benefits from having a distinct and defined role for the scientists, specifically to analyze relevant science and identify conclusions that are scientifically …


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Do Deterrents Prevent Undeclared Work? An Evaluation Of The Rational Economic Actor Approach, Ioana Horodnic, Colin C. Williams Jan 2018

Do Deterrents Prevent Undeclared Work? An Evaluation Of The Rational Economic Actor Approach, Ioana Horodnic, Colin C. Williams

Colin C Williams

Across the member states of the European Union and beyond, paid transactions occur that are not declared to the state for tax, social security and/or labour law purposes when they should be declared. This is not a minority practice. The undeclared economy is estimated to be equivalent to 17.9 per cent of the EU28 GDP in 2016. Similarly, it is estimated that 9.3 per cent of total labour input in the private sector in the EU28 is undeclared and that undeclared work constitutes on average 14.3 per cent of gross value added in the private sector. Furthermore, in 2013, 4 …


Playing With Real Property Inside Augmented Reality: Pokemon Go, Trespass, And Law's Limitations, Donald J. Kochan Dec 2017

Playing With Real Property Inside Augmented Reality: Pokemon Go, Trespass, And Law's Limitations, Donald J. Kochan

Donald J. Kochan

This symposium essay uses the popular game Pokémon Go as a case study for evaluating conflicts that arise when augmented reality is layered over the real property of non-consenting owners. It focuses on the challenges augmented reality technologies pose to the meaning and enforcement of formal and informal trespass norms, first examining physical trespass issues (and enforcement difficulties) associated with game players who sometimes break physical property boundaries.

The essay then undertakes a thought experiment regarding possible recognition of a new, different type of trespass—one to augmented space. Pollock and Maitland called trespass the “fertile mother of all actions,” often …


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 …