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Business Law, Public Responsibility, and Ethics

Selected Works

Business ethics

Articles 1 - 4 of 4

Full-Text Articles in Social and Behavioral Sciences

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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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 …

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Taxonomy Of Business Ethics Theories, Grace S. Thomson Feb 2009

Taxonomy Of Business Ethics Theories, Grace S. Thomson

Dr. Grace S. Thomson

An increasing interest on ethics in business has resulted in a fruitful production of scholarly research that provides business leaders and decision-makers with references to bridge theory and practice (Cherry, Lee, and Chien, 2003). For an effective application of business ethics theories, it is necessary to comprehend their domains, their external and internal logic, and the specific applications to the ethical issues under analysis (Wempe, 2008).

This document presents a taxonomy of 11 ethical theories applied to business ethics that incorporate grounded theory and conceptual frameworks. As a basis for the construction of this taxonomy, the selection of the theories …

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"Islamic Banking And Finance: Moral Beliefs And Business Practices At Work", Karen Hunt Ahmed Dec 2008

"Islamic Banking And Finance: Moral Beliefs And Business Practices At Work", Karen Hunt Ahmed

Karen Hunt Ahmed

The religion of Islam has existed for 1400 years but Islamic economic theory and its financial institutions emerged as an industry only in the 1970s. Islamic financial institutions (IFIs) are designed to help Muslims conduct business internationally while simultaneously upholding traditional Islamic values related to trade finance and currency movement. The basis for their existence is the Islamic moral prohibition on charging interest—interest is a central component of capitalist banking—yet IFIs conduct billions of dollars of business annually in the world economy and the de facto Islamic banking transaction is—in most cases—virtually identical to a capitalist banking transaction. Business practices …

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