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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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Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams

Colin C Williams

The under-declaration of work ranges from employers using unregistered employees, through the under-declaration of income by the formal self-employed and formal businesses, to the misuse of collaborative platforms and the digital economy to conceal the full amount of incomes and social security due.

The objective of this thematic discussion on under-declared employment in the European Union is: (i) to exchange information on what works and what does not, (ii) to generate knowledge about under-declared employment, and (iii) to explore how the Platform activities can contribute to tackling under-declared employment.

The intention is to focus upon two types of under-declaring work: …

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Morality In Organizations: Ethics, Meaning, And God At Work, Elizabeth Ann Luckman

Arts & Sciences Electronic Theses and Dissertations

This dissertation explores morality in organizations through three distinct research projects. In Chapter 1, I begin to examine a century of business ethics research conducted across business functions in order to bridge the silos of research and teaching that have evolved over time. Preliminary findings suggest that the field of management has produced comparatively more business ethics research than other functions, and that marketing and accounting have examined the ethical implications of their professional responsibilities. Chapter 2 examines the effect of meaning at work on unethical behavior. Through three studies, I find evidence to suggest that individuals with a stronger …

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Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams

Colin C Williams

When explaining and tackling the undeclared economy in Central

and Eastern Europe, participants have been conventionally viewed

as rational economic actors. They engage in undeclared work

when the benefits outweigh the costs. Participation is thus

deterred by increasing the sanctions and/or probability of being

caught. Recently, however, an alternative social actor approach

has emerged which views participants as engaging in undeclared

work when their norms, values and beliefs (i.e. citizen morale) do

not align with laws and regulations (i.e. state morale). Here, therefore,

initiatives to develop greater symmetry between civic and

state morale are pursued. To evaluate the validity and …

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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 the …

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The People And Purpose Of Business: The Philosophical View Of The Workings Of A Corporation From A First-Year Business Student, Jared Beach

Undergraduate Voices

A person with a goal needs careful and thoughtful planning and execution if he or she is to attain success. There exist multiple layers of decision making, management, and maintenance to provide continuity, growth, and prosperity (McCormack, 1990). While in theory everything should run smoothly, the real may not function to the sights we envision. In the instance of running businesses, the process of turning thoughts on paper into profit will never be as easy as inhaling and exhaling. It takes a large investment of time and resources to guide a company towards achieving what one sets out to accomplish. …

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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 …

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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, …

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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 …

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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 …

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When The Far East Becomes The Near East, Kylan Rutherford

Marriott Student Review

America is in a critical stage of change in its international roles. The world has shifted away from the dated Cold-War binaries and surface-level, orientalist understandings of the East. The rising generation in America has the potential to connect with the international world in unprecedented ways, but for that to happen we have some homework to do.

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Ethics And Effectiveness Of Microloans For Women In Developing Countries, Elizabeth Erika Killion

Honor Scholar Theses

No abstract provided.

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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 …

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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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How Applying Instrumental Stakeholder Theory Can Provide Sustainable Competitive Advantage, Thomas M. Jones, Jeffrey S. Harrison, Will Felps

Management Faculty Publications

Instrumental stakeholder theory considers the performance consequences for firms of highly ethical relationships with stakeholders, characterized by high levels of trust, cooperation, and information sharing. While research suggests performance benefits, an obvious question remains: If instrumental stakeholder theory-based stakeholder treatment is so valuable, why isn't it the dominant mode of relating to stakeholders? We argue that the existing instrumental stakeholder theory literature has three shortcomings that limit its ability to explain variance in performance. (1) Little theory exists around how instrumental stakeholder theory-based stakeholder management could provide sustainable competitive advantage. (2) The literature has largely neglected the potential downsides (i.e., …

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How Applying Instrumental Stakeholder Theory Can Provide Sustainable Competitive Advantage, Thomas M. Jones, Jeffrey S. Harrison, Will Felps

Management Faculty Publications

Instrumental stakeholder theory considers the performance consequences for firms of highly ethical relationships with stakeholders, characterized by high levels of trust, cooperation, and information sharing. While research suggests performance benefits, an obvious question remains: If instrumental stakeholder theory–based stakeholder treatment is so valuable, why isn’t it the dominant mode of relating to stakeholders? We argue that the existing instrumental stakeholder theory literature has three shortcomings that limit its ability to explain variance in performance. (1) Little theory exists around how instrumental stakeholder theory–based stakeholder management could provide sustainable competitive advantage. (2) The literature has largely neglected the potential downsides (i.e., …

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Perceptions Of Followers About Ethical Leadership And Attendant Effects On Organizational Success, Adejobi S. Odeneye, Stephanie N. Hoon, Karla S. Phlypo

Journal of Sustainable Social Change

Attainment of goals without consideration for the needs of stakeholders remains the focus of leaders. Ethical leadership (EL) studies’ focus on leaders’ perspectives represented a research gap that necessitated this study. Followers are the least researched among stakeholders; thus, this study explored EL from their viewpoints. Stakeholder theory, social learning theory, eudaimonia, and utilitarianism were the conceptual frameworks that guided this study. Twenty participants drawn from followers in a public organization in New Jersey were questioned about their experiences and expectations of EL using open-ended interview questions. Participants with shared experiences were selected based on convenience, snowball, and criterion sampling …

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Full-Text Articles in Business

Explaining And Tackling Under-Declared Employment In Fyr Macedonia: The Employers Perspective, Colin C. Williams, Slavko Bezeredi

Colin C Williams

Tackling Under-Declared Employment In The European Union: Input Paper To Thematic Discussion Of European Platform Tackling Undeclared Work, Colin C. Williams

Colin C Williams

Morality In Organizations: Ethics, Meaning, And God At Work, Elizabeth Ann Luckman

Arts & Sciences Electronic Theses and Dissertations

Evaluating Competing Perspectives Towards Undeclared Work: Some Lessons From Bulgaria, Colin C. Williams

Colin C Williams

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

The People And Purpose Of Business: The Philosophical View Of The Workings Of A Corporation From A First-Year Business Student, Jared Beach

Undergraduate Voices

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

Colin C Williams

Elements Of A Preventative Approach Towards Undeclared Work: An Evaluation Of Service Vouchers And Awareness Raising Campaigns, Colin C. Williams

Colin C Williams

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

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

Colin C Williams

When The Far East Becomes The Near East, Kylan Rutherford

Marriott Student Review

Ethics And Effectiveness Of Microloans For Women In Developing Countries, Elizabeth Erika Killion

Honor Scholar Theses

Starting-Up Unregistered And Firm Performance In Turkey, Colin C. Williams

Colin C Williams

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

Colin C Williams

How Applying Instrumental Stakeholder Theory Can Provide Sustainable Competitive Advantage, Thomas M. Jones, Jeffrey S. Harrison, Will Felps

Management Faculty Publications

How Applying Instrumental Stakeholder Theory Can Provide Sustainable Competitive Advantage, Thomas M. Jones, Jeffrey S. Harrison, Will Felps

Management Faculty Publications

Perceptions Of Followers About Ethical Leadership And Attendant Effects On Organizational Success, Adejobi S. Odeneye, Stephanie N. Hoon, Karla S. Phlypo

Journal of Sustainable Social Change