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The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction.

A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans.

Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax.

This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.

Negotiation is crucial to business alliances, but this process can become more complicated if there are language barriers and differences in cultural values, customs, and lifestyles, such as Western businesses negotiating in the People’s Republic of China (PRC). Previous studies have presented models of the Chinese negotiating process but these are primarily from the US. This study examines the negotiating experiences of selected New Zealand investors who have had experiences negotiating either Foreign Direct Investment (FDI) or short‐term sales agreements in the PRC to create two conceptual models. The results provide some interesting insights for doing business in China.

In this special issue, we present a research forum on current issues in cross cultural management in New Zealand, Australia and the Asian‐Pacific Region. Our theme is new horizons in cross cultural management, which is reflected in both topic and approach. Our topics are related to the Asia Pacific Region and its relations with the rest of the world, such as with Africa (South‐Africa), America (US) and Europe (The Netherlands). They are interdisciplinary in nature; our approach focuses on promoting culture‐specific perspectives. Moreover, the research forum intends to push forward knowledge toward new boundaries by means of developing new models and paradigms for comparing cultures and management practices.

Using aggregated data at the municipality level allows the authors to assess the role of relative deprivation (RD) – a measure of income inequality – on top of absolute income in shaping internal migration in Austria.

In this study, the authors analyse the effect of regional income inequality on emigration rates of Austrian municipalities using a unique spatial dataset that is constructed based on Austrian administrative register data. The register-based data contain information on the municipality of residence of all individuals aged 16 and over that have their main residency in Austria, as well as their income and socio-demographic characteristics.

The authors find that increases in relative deprivation in a municipality are related to higher emigration from the municipality. Allowing for heterogeneous effects across income, education and age groups reveals that the effect is stronger among those with comparably low levels of income and among low-skilled and young individuals.

The unique spatially disaggregated perspective is based on novel data from Austrian administrative registers, which comprehensively capture the economic situation and geographic movements of the whole Austrian population. Most importantly, this approach allows for measuring income inequality within local communities and for a direct identification of social groups that are more sensitive to inequality.

The paper aims to examine the theory that trade unions' functions in a transitional economy are characterised by “path dependency”.

The research is based on case studies of employment relations in enterprises operating in Moldova. The approach is realist (critical materialism). An ethnographic approach is taken to analysing social relations in three locally and foreign‐owned companies in the clothing sector. The case studies explore union responses to managerially driven re‐structuring.

The research established that these forms of trade unionism exhibit considerable heterogeneity within continued commitment to their welfare functions. This may indicate that the “integrating collectivist” form does not presage a new “path” for Moldovan trade unionism but does demonstrate the bounded diversity within the existing paradigm.

The research studies the unionised sector. Future research might look into non‐unionised Greenfield sites. The research has established that networks are being reconstructed between workers. Whether this will generate a new path for unionism and challenge managerial control remains to be established.

Findings indicate that the welfare function corresponds to workers' historic expectations and may provide a base for unions from which other, more conflictual activity may be conducted. Conversely, it suggests that attention to local norms is essential for employer's strategies aimed at combining efficiency with quality and fairness.

The research unveils the failures of employment relations' institutions to address women workers needs in the area calling for all stakeholders to act on this issue to prevent negative consequences (poverty, migration, turnover).

Institutionalist research on transition has stressed continuity and neglected agency. This research asks how far actors have wished and have been able to reconstitute institutions across time. To this end it has established dialogues with workers and managers making comprehensive sense of their views. Findings are relevant to unionists and employers as well as other stakeholders in transformation societies.

In this paper, women entrepreneurs are seen as leaders and women leaders as entrepreneurial, making both groups an easy target of postfeminist expectations, governed by calls to embody the entrepreneurial self. Acknowledging that the entrepreneurial self has its roots in the universal, rational and autonomous subject, which was shaped in a male form during the Enlightenment, the purpose of this study is to conceptualise feminist resistance as a process through which the autonomous subject can be de-stabilised.

Empirically, this study draws on an extensive research project on women’s rural entrepreneurship that includes 32 in-depth interviews with women entrepreneurs in rural Sweden. This study interpreted expressions of resistance from the women by using an analytical framework the authors developed based on Jonna Bornemark’s philosophical treatise.

Feminist resistance unfolds as an interactive and iterative learning process where the subject recognises their voice, strengthens their voice and beliefs in a relational process and finally sees themselves as a fully fledged actor who finds ways to overcome obstacles that get in their way. Conceptualising resistance as a learning process stands in sharp contrast to the idea of resistance as enacted by the autonomous self.

This study helps researchers to understand that what they may have seen as a sign of weakness among women, is instead a sign of strength: it is a first step in learning resistance that may help women create a life different from that prescribed by the postfeminist discourse. In this way, researchers can avoid reproducing women as “weak and inadequate”.

Through the re-writing of feminist resistance, the masculine entrepreneurship discourse including the notion of the autonomous self is challenged, and a counternarrative to the postfeminist entrepreneurial woman is developed. Theorising resistance as a learning practice enables a more transforming research agenda, making it possible to see women as resisting postfeminist expectations of endless competition with themselves and others.

The purpose of this paper is to contribute to the ongoing discussion on how the field of facility management is changing and the role a regional innovation system (RIS) can take place to support this change, with a specific focus on the role of gender and innovation.

The study builds partly on interactive research, and as a complement, qualitative semi-structured telephone interviews have been conducted.

The role of gender and innovations in facility management does matter due to the fact that if aiming at creating innovations, it is necessary to break free from established institutions, both formal and informal. Working with gender demands a norm-critical approach, and to be critical towards what we take for granted might create new solutions.

The study is conducted in a Swedish context.

This paper brings gender issues in facility management to the forefront in an effort to engage the industry.

The paper contributes to the ongoing discussions how the field of facility management is changing and the importance of including gender in the innovation discussions.

The purpose of this paper is to consider the relationship between “entrepreneurial segregation” – self‐employment in a gender typical or atypical sector – and social capital.

This paper is based on analysis of data from the 2006 wave of the European Social Survey (ESS). A sample of 2,214 male and female business owners is extracted from the dataset. The sample comprises four sub‐samples – females in female‐dominated industries (n=283); females in male‐dominated industries (337); males in male‐dominated industries (n=1,476) and males in female‐dominated industries (n=118). Regression analysis is used to determine the impact of business owners' gender and the sector of their firm upon their levels of social capital.

Women who operate firms in traditionally female sectors are found to have the highest levels of social capital. In stark contrast, those individuals – men and women – working in traditionally male sectors exhibit lower levels of social capital, measured in terms of trust, community engagement and social networks. Furthermore, self‐employment in a gender traditional or non‐traditional sector is found to be a significant predictor of social capital.

This paper adds to the literature on female entrepreneurship in general but also contributes to the embryonic body of work that is concerned with segregation in self‐employment. To date, very little research has been conducted on women in atypical enterprises, or on the nature of their activities. This paper is a preliminary step towards filling this academic gap. No prior study has assessed the social capital men and women entrepreneurs operating traditional and non‐traditional enterprises.

Eastern Europe and the Commonwealth of Independent States are going through deep and dramatic changes and are entering a new era. The development of high‐technology industries is considered crucial to help revitalize the economies of Bulgaria, Czech Republic, Slovakia, the eastern provinces of Germany (former German Democratic Republic), Hungary, Poland, Romania, and the old Soviet Union. Moreover, the current status, operation, and progress of the information processing industry represent the most fascinating areas of old East Bloc industrialization. It is widely known that the majority of industries in these countries are obsolete in comparison with the Western countries. Computer and communications technologies comprise this branch of industry where the technological gap between East and West is the widest. Catching up with western countries would take eastern countries ten years for software and supercomputers, eight years for mainframes, six years for microprocessors, and five years for minicomputers. Western countries consider this necessity to catch up as one of the main obstacles to future European integration.

The purpose of this paper is to make readers aware of the extensiveness of healthcare fraud in the USA and how it involves and affects the government, healthcare providers, insurance companies, patients and the public. In addition, recommendations are made that may help control this pervasive type of fraud.

A range of different journal publications, information from government health institutions and law enforcement websites, healthcare fraud cases and healthcare laws are used as a basis to provide information about how fraudsters are committing healthcare fraud and how to prevent this fraud from occurring.

Despite increased funding and prosecution efforts by the government, healthcare fraud continues to be a major threat to the US economy and public. While healthcare fraud will never be eradicated, specific efforts can be deployed to help rein in these complex fraud schemes.

The paper provides a useful resource of information on healthcare fraud for healthcare providers, insurance companies, patients and the public that may help combat healthcare fraud and prevent financial losses.

Every dollar saved from combating fraud could be used to improve access to more or better health services and can, thereby, save lives.

This paper provides recommendations regarding healthcare fraud that could help prevent this large drain on the US economy.