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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.

As the first decade of the 21st century drew to a close, the threats associated with economic crises, social inequalities, and human-induced environmental change focused unprecedented attention on global development trajectories. While questions about how the nature and impact of economic growth should be managed have long featured in environmentalist thought, the stark conditions created a new policy landscape of opportunity for alternative development strategies. National governments around the globe began to disseminate policy statements calling for ‘green growth’ and some, for example the United States, even developed stimulus packages aimed at restructuring economies towards a low carbon future. At the same time international non-governmental organisations such as the United Nations Environment Programme (UNEP) have developed entire initiatives focused on shaping what has come to be termed the ‘green economy’ (UNEP, 2011). Even large multinational corporations, such as Shell and their dialogues mechanism, are engaging with green economy discourses. New partnerships are emerging across governance sectors with Microsoft Corp and UNEP signing an agreement in 2009 to share knowledge collaboratively around green economy issues. In the United States, the BlueGreen Alliance is consolidating activity of labour unions and environmental organisations in order to maximise the number and quality of jobs in the green economy. With such a broad spectrum of actors and interests involved, it is unsurprising that there is no one agreed vision for a green economy. Some argue for development scenarios that promote reduced or no-growth pathways (Scott-Cato, 2009), others see the current crises creating innovation opportunities for new growth in different areas through processes of ‘creative destruction’ (Florida, 2010).

The horror genre is and always has been populated by women, who can be seen to be at once both objectified and empowered. Building off the preexisting gender hierarchies and dynamics embedded in the history of horror cinema, this chapter looks at a number of New French Extremity films that assault audiences with unrelenting scenes of violence, torture and self-mutilation, which are performed almost exclusively upon or by women. Although the films of the New French Extremity have been dismissed as exploitative in their representations of wounded and suffering female bodies, their narratives also offer internal criticisms of the misogynistic portals of victimhood that are prevalent in the genre. Through a close analysis of the films Inside (Bustillo & Maury, 2007) (French title: À L’intérieur) and Martyrs (Laugier, 2008), this chapter will examine how both films deviate from the male monster/female victim dichotomy. Although the women of these films may start off vulnerable, they take charge of their situations, while also compacting the nature of feminine identity.

The chapter explores the role of law in society and its relation to ethical conflicts as reflected through the prism of the film The Third Man. By focusing on the complexities of life in post-war Vienna, the film exposes dilemmas that prevail in ordinary times and in functioning democracies as well. Our analysis suggests that one way to manage these dilemmas and balance the conflicting loyalties and interests they raise is to sustain open channels between the law and other narrative-generating practices from which normative stances are evaluated. The law-and-cinema discourse is one such channel and The Third Man presents, in our eyes, the vitality of that channel, due to its rich aesthetical language and its unique representation of the ethical tensions (and their consequences) in the modern era.

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.

This chapter examines the underpinnings of collective resistance in a nonunion factory. I begin by acknowledging the important contribution made by Randy Hodson and others who have uncovered key material structural underpinnings of collective resistance in workplaces. Such an approach, however, leaves large unanswered questions about collective agency. I argue that a focus upon the potential links between lived culture and collective resistance can bring us closer to an understanding of collective agency. To this end, I present key findings of an ethnographic study of culture and resistance at window-blinds factory. I outline the informal collective resistance enacted by the workers in the factory and offer an analysis of the structural factors underpinning the considerable resistance at this factory. The second half of the chapter is dedicated to outlining the everyday Stayin’ Alive culture on the shopfloor and to analyzing the dotted lines that led from this culture to the collective resistance.