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1 – 10 of 243
Open Access
Article
Publication date: 6 December 2023

Binh Tran-Nam, Cuong Le-Van, Van Pham-Hoang and Thai-Ha Le

Abstract

Details

Fulbright Review of Economics and Policy, vol. 3 no. 2
Type: Research Article
ISSN: 2635-0173

Article
Publication date: 1 April 1996

Brian Dollery and Joe Wallis

Clem Tisdell is one of Australia’s pre‐eminent economists who has made decisive contributions in several areas of economics, perhaps most notably development economics…

Abstract

Clem Tisdell is one of Australia’s pre‐eminent economists who has made decisive contributions in several areas of economics, perhaps most notably development economics, environmental economics and natural resource economics. Tisdell is presently Professor of Economics at the University of Queensland in Brisbane, Australia, and is also a long‐standing member of the editorial advisory board of the International Journal of Social Economics. This interview, which falls in the tradition of Klamer, was recorded in his Brisbane home in November 1995 and seeks to explore Tisdell’s extraordinary career, the development of his thinking about economics in general and his prodigious research output in particular. Tisdell answered the questions in his customary quietly‐spoken and good‐humoured manner.

Details

International Journal of Social Economics, vol. 23 no. 4/5/6
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 February 1985

Ike Mathur

Just a few years ago, active management of foreign exchange risks was confined to a relatively small number of multinational firms. With saturation of domestic markets, though…

Abstract

Just a few years ago, active management of foreign exchange risks was confined to a relatively small number of multinational firms. With saturation of domestic markets, though, many firms have turned their attention to product markets abroad. Some have gone abroad in search of lower production costs. Second, since 1973, foreign exchange rates have fluctuated widely, oftentimes wildly. Finally, recent financial accounting reporting requirements have made corporate gains and losses due to foreign exchange transactions much more visible. All of these factors have served to magnify the importance of managing foreign exchange risks.

Details

Managerial Finance, vol. 11 no. 2
Type: Research Article
ISSN: 0307-4358

Open Access
Article
Publication date: 3 October 2023

Binh Tran-Nam

This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in…

Abstract

Purpose

This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries.

Design/methodology/approach

This paper utilizes a positivist research framework and adopts a theoretical method of analysis, although secondary data will also be mentioned to support theoretical arguments whenever it is appropriate to do so.

Findings

A high rate of collusive tax corruption is inevitable in developing countries.

Research limitations/implications

The model is static and needs to be extended into a dynamic model.

Practical implications

Traditional enforcement tools such as higher audits or a higher penalty regime against tax evasion do not work. Tax simplification can lessen the incidence of tax corruption.

Social implications

Fighting tax corruption requires significant changes in the attitudes of taxpayers and tax auditors.

Originality/value

This paper combines the literature on Kantian economics and tax compliance in an innovative fashion.

Details

Fulbright Review of Economics and Policy, vol. 3 no. 2
Type: Research Article
ISSN: 2635-0173

Keywords

Article
Publication date: 21 August 2017

Roger Layton

This paper is focused on my search over nearly 60 years for an understanding of marketing – not just as a management technology, but as a social discipline which gives meaning and…

Abstract

Purpose

This paper is focused on my search over nearly 60 years for an understanding of marketing – not just as a management technology, but as a social discipline which gives meaning and purpose to the technology.

Design/methodology/approach

This paper illustrates my life as an academic in context, which began with a strong focus on marketing in contemporary management and went on to conclude that marketing is much more than management. It was my travels across the world to widely differing markets and marketplaces that led me to this conclusion. I saw individuals, groups and organizations linking with each other in the voluntary exchange of economic and social value, self-organizing into increasingly complex networks that in the end become the institutions that frame marketing action.

Findings

I gradually came to see marketing in a much wider, intensely human setting, and to realize some of the complexities of the networks that marketing activities generate.

Practical implications

My story may be of assistance to younger scholars beginning a career in marketing.

Social implications

Marketing is much more than management and if re-framed should/could stand alongside other social sciences in considering social and economic policy.

Originality/value

To build on my recollections of an unplanned life spent in search of marketing to highlight the need for younger scholars to think about marketing in a dynamic ever-changing systems setting.

Details

Journal of Historical Research in Marketing, vol. 9 no. 3
Type: Research Article
ISSN: 1755-750X

Keywords

Article
Publication date: 1 January 1979

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still…

Abstract

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

Details

Managerial Law, vol. 22 no. 1
Type: Research Article
ISSN: 0309-0558

Article
Publication date: 24 June 2005

Bernadette Baker

The two articles that comprise this analysis springboard from the availability and increased popularity of the term genius to nineteenth and twentieth century educational scholars…

Abstract

The two articles that comprise this analysis springboard from the availability and increased popularity of the term genius to nineteenth and twentieth century educational scholars and its (temporary) location along a continuum of mindedness that was relatively new (i.e., as opposite to insanity). Three generations of analysis playfully structure the argument, taking form around the gen‐ root’s historical association with tropes of production and reproduction. Of particular interest in the analysis is how subject‐formation, including perceptions of non‐formation and elusivity, occurs. I examine this process of (non)formation within and across key texts on genius, especially in relation to their narrative structures, key binaries and sources of authority that collectively produce and embed specific cosmologies and their moral boundaries. The argument is staged across two articles that embody the three generations of analysis.

Details

History of Education Review, vol. 34 no. 1
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 16 July 2009

Douglas Fry

Cross‐cultural studies show that most, but not all, human societies engage in warfare. Some non‐warring societies cluster as peace systems. The existence of peace systems, and…

Abstract

Cross‐cultural studies show that most, but not all, human societies engage in warfare. Some non‐warring societies cluster as peace systems. The existence of peace systems, and non‐warring societies more generally, shows that warfare is not an inevitable feature of human social life. This article considers three peace systems in some detail: Brazil's Upper Xingu River basin tribes, Aboriginal Australians, and the European Union. A primary goal is to explore features that contribute to peace in each of the three non‐warring systems. What do these peace systems suggest about how to prevent war? Provisionally, key elements would seem to be the promotion of interdependence among the units of the peace system, creation of cross‐cutting links among them, the existence of conflict resolution procedures, and belief systems (including attitudes and values) that are anti‐war and pro‐peace.

Details

Journal of Aggression, Conflict and Peace Research, vol. 1 no. 2
Type: Research Article
ISSN: 1759-6599

Keywords

Article
Publication date: 1 November 1906

IT is fitting that a new series of this magazine should be introduced by some reflections on the whole question of book selection, both for the general public and libraries.

Abstract

IT is fitting that a new series of this magazine should be introduced by some reflections on the whole question of book selection, both for the general public and libraries.

Details

New Library World, vol. 9 no. 1
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 April 1986

Carl Gersuny

Generally industrialists are interested only in the net product of their operations and aim to maximise this product by turning the private costs of doing business into social…

Abstract

Generally industrialists are interested only in the net product of their operations and aim to maximise this product by turning the private costs of doing business into social costs, to be borne by others, usually the employees in the form of hazards. The objective of protective labour legislation has been abatement of this avoidance of private costs at the expense of third parties. But the goal of minimising enterprise costs is at odds with this goal of public policy. 1986 marks the 150th anniversary of the case of Priestly v. Fowler in which a suit for damages was brought against an employer by an employee. The present examination of class conflict over work and health begins with this case. The Union Carbide (India) Ltd disaster in Bhopal is also examined. Although laws are enacted, conflict between employers and employees is simply transferred to the courts or enforcement agencies. Workers' compensation and the implications of deregulation in the 1980s is examined.

Details

International Journal of Sociology and Social Policy, vol. 6 no. 4
Type: Research Article
ISSN: 0144-333X

Keywords

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