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

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 ...


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 ...


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 ...


Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo Jul 2018

Cross-Country Evidence On The Role Of Independent Media In Constraining Corporate Tax Aggressiveness, Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Research Collection School Of Accountancy

Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when ...


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 ...


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, deterring ...


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 ...


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 ...


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 raising campaigns, educating citizens, and ...


Does Machiavelli’S The Prince Have Relevant Lessons For Modern High-Tech Managers And Leaders?, Clovia Hamilton Aug 2017

Does Machiavelli’S The Prince Have Relevant Lessons For Modern High-Tech Managers And Leaders?, Clovia Hamilton

Winthrop Faculty and Staff Publications

When we think of Machiavellian conduct in technology companies, we think of cut-throat, cunning, behaviour. Cut-throat competition in technological innovations can be the barrier to market entry (Lee, 2014). The lean philosophy is that managers and leaders are to strive for the efficient and effective use of resources in order to overcome this barrier and gain competitive advantage. In order for there to be cut throats, there have to be cut-throat technology innovation leaders and managers. What the lean philosophy lacks is guidance on how to achieve an efficient and effective use of resources in a cut-throat competitive environment. The ...


Protecting The Whistleblower: An Evolving Understanding Of The Role Of The Whistleblower, Alan Harrington Jan 2017

Protecting The Whistleblower: An Evolving Understanding Of The Role Of The Whistleblower, Alan Harrington

Honors Theses

This thesis will provide a background for whistleblower protection policies and explore the evolution of whistleblower protection policies in the United States in relation to publicly traded companies.


What Is Privacy? The Threat Of Surveillance And Blackmail In The 21st Century, Harrison S. Ruprecht Jan 2017

What Is Privacy? The Threat Of Surveillance And Blackmail In The 21st Century, Harrison S. Ruprecht

Senior Independent Study Theses

In an interview published in Wired magazine on November 12, 2013, Steven Levy asked Bill Gates, in virtue of recent NSA revelations, “What is the proper balance of surveillance and security, and where do we go from here?”[1] Gates responded, “Historically, privacy was almost implicit, because it was hard to find and gather information. But in the digital world, whether it's digital cameras or satellites or just what you click on, we need to have more explicit rules - not just for governments but for private companies.”[2] In many ways Gates’ thought anticipates my project. In the pages ...


Gleaning As A Transformational Business Model For Solidarity With The Poor And Marginalized, Bruce D. Baker Oct 2016

Gleaning As A Transformational Business Model For Solidarity With The Poor And Marginalized, Bruce D. Baker

SPU Works

“Gleaning” refers to the mandate within the Mosaic Law that harvesters should leave behind “gleanings” for the sake of the poor who subsist on the literal and figurative margins of society. Although this biblical mandate is generally neglected and considered irrelevant in modern business practice, it holds powerful lessons to help guide modern businesses into transformational solidarity with the poor and marginalized. This paper interprets the biblical significance of gleaning, to discern how the principles of gleaning, though rooted in ancient agrarian culture, might be applicable to modern business which is generally far removed from agriculture. The exegesis and analysis ...


“Oversight Of The False Claims Act” Testimony By Professor Larry D. Thompson Before The U.S. House Of Representatives Judiciary Subcommittee On The Constitution And Civil Justice, Larry D. Thompson Apr 2016

“Oversight Of The False Claims Act” Testimony By Professor Larry D. Thompson Before The U.S. House Of Representatives Judiciary Subcommittee On The Constitution And Civil Justice, Larry D. Thompson

Presentations and Speeches

Sibley Professor in Corporate and Business Law Larry D. Thompson testifies in a U.S. House of Representatives Judiciary Subcommittee on the Constitution and Civil Justice hearing on “Oversight of the False Claims Act.” The purpose of the hearing was to examine the act’s success and seek ways “to prevent, detect and eliminate false claims costing taxpayer dollars, while ensuring fair and just results.”


Encouraging Ethical Behavior In The Workplace By Way Of The Classroom: Examining The Use Of Social Media In Marketing Ethics Instruction To Influence Millennials‘ Perception Of Workplace Ethics, Traci Thomas Pierce Feb 2016

Encouraging Ethical Behavior In The Workplace By Way Of The Classroom: Examining The Use Of Social Media In Marketing Ethics Instruction To Influence Millennials‘ Perception Of Workplace Ethics, Traci Thomas Pierce

Doctor of Business Administration (DBA)

An emphasis on marketing ethics instruction in higher education may be needed now more than ever. The Ethics Resource Center (ERC) reports that employees of the millennial generation are less cognizant of unethical practices in the workplace than previous generations, and suggests that the millennials' exposure and frequency to social media contributes to their disregard of unethical workplace behavior (―2011 National Business Ethics Survey,‖ 2012). Social media communication is popular among the millennial generation and is a requirement for modern-day businesses; yet, the nature of social media seems to be affecting this new generation of employees negatively. Could social media ...


What The Sarbanes-Oxley Act Does Not Include: An Examination Of The Importance Of Audit Firm Rotation, Audit Firm Credibility And Tone At The Top, Nicole Damaschi Jan 2016

What The Sarbanes-Oxley Act Does Not Include: An Examination Of The Importance Of Audit Firm Rotation, Audit Firm Credibility And Tone At The Top, Nicole Damaschi

Honors Theses

This thesis is an examination of the Sarbanes-Oxley Act (SOX) that was passed in response to a wave of accounting frauds, including Enron and WorldCom. Paul Sarbanes and Michael Oxley established SOX in an attempt to restore investors' confidence in the financial statements of publicly traded companies. However, there are critical elements of financial reporting that it fails to address, like audit firm rotation, audit firm credibility and management's tone at the top. Mandatory audit firm rotation and credible audit firms are believed to result in high-quality audits while management's tone at the top is reflected through the ...


The Volkswagen Scandal, Britt Blackwelder, Katerine Coleman, Sara Colunga-Santoyo, Jeffrey S. Harrison, Danielle Wozniak Jan 2016

The Volkswagen Scandal, Britt Blackwelder, Katerine Coleman, Sara Colunga-Santoyo, Jeffrey S. Harrison, Danielle Wozniak

Robins Case Network

Volkswagen is one of the largest automobile manufacturers in the world. For years the company has focused on producing attractive and environmentally friendly automobiles, and recent initiatives have included a project to reduce CO2 production, along with advertisements claiming lower emission of greenhouse gases. The world was shocked to hear that Volkswagen had been producing diesel engines for its cars that were able to trick emissions testing equipment. The engines were producing many times the EPA standards for emissions, yet they passed emission tests. This case provides detailed information about the scandal as well as information about the history ...


The Influence Of Culture On Senior Leaders As They Seek To Resolve Ethical Dilemmas At Work, Thomas Christopher Mclaverty Jan 2016

The Influence Of Culture On Senior Leaders As They Seek To Resolve Ethical Dilemmas At Work, Thomas Christopher Mclaverty

Publicly Accessible Penn Dissertations

This dissertation explores some of the difficulties that arise when using the cognitive development model to explain ethical behaviour in the world of work. An alternative theoretical position is explored, one that was originally developed in anthropology by Richard Shweder and Jonathan Haidt. This position asserts that ethical behaviour is not universal, it is instead highly contextual and may be influenced by both organisational and ethnic/national culture. The influence of culture on ethical behaviour is explored using narrative research techniques. The research is based on thirty in depth interviews with senior executives who frequently faced ethical dilemmas at work ...


Does An Embedded Wind Turbine Reduce A Company’S Electricity Bill? Case Study Of A 300 Kw Wind Turbine In Ireland, Tony Kealy Sep 2015

Does An Embedded Wind Turbine Reduce A Company’S Electricity Bill? Case Study Of A 300 Kw Wind Turbine In Ireland, Tony Kealy

Articles

In recent years, a growing number of small-to-medium-enterprises are embracing wind turbine projects not only as part of their cost reduction strategy but also to actively play their part in the global fight against climate change. However, it would appear there are currently limited empirical studies carried out in this emerging industry. This case study analyses the cost effectiveness of one such wind turbine initiative by a company in the Republic of Ireland, who invested in a 300 kW embedded wind turbine project at the end of 2013. The research methodology which is primarily a case study analysis included comparing ...


Moral Development Of Undergraduate Business Students: Online Vs. Residential Programs, Kevin L. Rawls Jul 2015

Moral Development Of Undergraduate Business Students: Online Vs. Residential Programs, Kevin L. Rawls

Kevin L. Rawls

Research related to moral reasoning and development has been increasing over the past decade as a result of the business-related scandals of the early 2000’s. Education has been shown to have a strong correlation to the moral development of individuals. Additionally, the rise in online learning has brought a new dynamic to the cognitive moral development of future business leaders. The problem addressed in this study is how an online program impacts the moral reasoning development of undergraduate business students. This study issued the DIT survey to senior-level undergraduate students declared as business majors from a face-to-face and online ...


A Content Analysis Of Sustainability Dimensions In Annual Reports, Sayed Mr. Afjei Feb 2015

A Content Analysis Of Sustainability Dimensions In Annual Reports, Sayed Mr. Afjei

FIU Electronic Theses and Dissertations

This study examines the triple bottom line of sustainability, in the context of both profit-oriented and non-profit oriented organizations. Sustainability is a compound result of interaction between economic, environmental, and social dimensions. Sustainability cannot be achieved without balance between all three dimensions, which has implications for measuring sustainability and prioritizing goals. This study demonstrates a method for measuring organizational sustainability achievement in these three dimensions of sustainability.

Content analysis of the annual reports of corporations from the United States, Continental Europe (and Scandinavia), and Asia reveals that the economic dimension remains the preeminent aspect, and corporations still have a long ...


A Promise Is A Promise: The Ethical Implications For Ceo’S Acting Socially Responsible Within A Corporation, Alexandra Sonett Jan 2015

A Promise Is A Promise: The Ethical Implications For Ceo’S Acting Socially Responsible Within A Corporation, Alexandra Sonett

CMC Senior Theses

The prevalence of corporate social responsibility has been continually increasing over recent years. The debate of whether a business should act in a manner that furthers societal needs or if they should simply focus their efforts on maximizing shareholder value is of popular interest since it affects the fundamental structures of how a business will operate. One of the major influencing theories in favor of social responsibility is the stakeholder theory. The opposing viewpoint is the shareholder theory, which highlights that the sole responsibility for a corporation is to act in a way that maximizes profits. This thesis will outline ...


Corporate America's Search For The "Right" Direction: Outlook And Opportunities For Family Firms, A. Adams, Sheb True, Robert Winsor Mar 2014

Corporate America's Search For The "Right" Direction: Outlook And Opportunities For Family Firms, A. Adams, Sheb True, Robert Winsor

Robert D. Winsor

The recent accounting scandals and corporate misdeeds of several high-profile Fortune 500 companies have left the investing public reeling. This paper highlights the attributes and characteristics of family firms that confer operational and financial performance advantages on them vis-à-vis nonfamily, or publicly controlled, firms. As a result, family firms have a unique opportunity to model the way regarding corporate reform.


The Ethical-Religious Framework For Shalom, Michael E. Cafferky Feb 2014

The Ethical-Religious Framework For Shalom, Michael E. Cafferky

Faculty Works

This paper explores the ancient Hebrew Decalogue, the Ten Commandments, a traditional ethical-religious framework for business conduct, in terms of its contribution to well-being. Some elements of the Decalogue align with what contemporary scholars believe are generally-accepted moral principles expected of businesses. This paper addresses the question of how all the elements of the Decalogue contribute to the Hebrew concept of Shalom. The purpose of the Decalogue is established in the context of a covenant community of believers. Each of the Ten Commandments is evaluated in terms of its contribution to Shalom.


Ethical Frameworks, Corey A. Ciocchetti Jan 2014

Ethical Frameworks, Corey A. Ciocchetti

Corey A Ciocchetti

This article discusses the three prominent business ethics theories of Utilitarianism, Deontology and Virtue Ethics. This is a short primer on these theories.


India - Censorship For A Good Cause?, Judith Schrempf-Stirling May 2013

India - Censorship For A Good Cause?, Judith Schrempf-Stirling

Robins Case Network

Information technology (IT) companies face significant censorship challenges in countries such as China and India. This case deals with the ethical issues associated with government censorship, and specifically whether corporations that comply with such censorship are complicit in violating basic human rights. The context is India, and the case provides a summary of relevant cultural and legal issues in this very turbulent country.


Can Ethical Business Behavior Be Legislated?, Emily C. Owens Apr 2013

Can Ethical Business Behavior Be Legislated?, Emily C. Owens

Senior Honors Theses (Management)

Throughout the history of the United States, there have been landmark business laws established with the intent to shape business practices and procedures in a way that we as a country deem ethical. In this paper I discuss some of the most important landmark acts passed by U.S. lawmakers in order to establish standards for ethical business practices and values that we strive to maintain and improve upon in corporate America today. My research question is, "Can ethical business behavior be legislated?" There are five dominant themes that emerge from this study. First, it is often a corporate scandal ...


Building Ethical Business Cultures: Bric By Bric, Alexandre Ardichvili, Douglas Jondle Ph.D., Jack Wiley Ph.D., Edgard Cornacchione Ph.D., Jessica Li Ph.D., Thomas Thakadipuram Ed.D. Mar 2013

Building Ethical Business Cultures: Bric By Bric, Alexandre Ardichvili, Douglas Jondle Ph.D., Jack Wiley Ph.D., Edgard Cornacchione Ph.D., Jessica Li Ph.D., Thomas Thakadipuram Ed.D.

Ethics and Business Law Faculty Publications

As the economies of Brazil, Russia, India, and China (BRICs) continue to grow both in size and clout, and their resident multinational corporations become major players in global markets, questions pertaining to trust and integrity, and of universally shared standards for ethical business behavior become important concerns for numerous stakeholders. Whether or not managers and employees behave ethically depends on how one defines ethical behavior and applies it to an organization’s culture. We start this article by discussing attributes of ethical business behavior and cultures in each of the four BRICs countries, and then present results of our recent ...


The Merits Of Cooperative Corporate Governance In The Digital Age, Meredith-Anne Kurz Jan 2013

The Merits Of Cooperative Corporate Governance In The Digital Age, Meredith-Anne Kurz

Meredith-Anne Kurz

No abstract provided.


Leadership Ethics, Joanne B. Ciulla, Mary Uhl-Bien, Patricia H. Werhane Jan 2013

Leadership Ethics, Joanne B. Ciulla, Mary Uhl-Bien, Patricia H. Werhane

Bookshelf

Research into the topic of leadership ethics has grown and evolved gradually over the past few decades. This timely set arrives at an important moment in the subject's history. In a relatively new field, such a collection offers scholars more than articles on a topic; it also serves to outline the parameters of the field. Carefully structured over three volumes, the material runs through an understanding of the key philosophic and practical questions in leadership ethics along with a wide range of literature - from disciplines including philosophy, business and political science, to name a few- that speaks to these ...