Search results

1 – 10 of over 1000

Abstract

Details

Advances in Industrial & Labor Relations
Type: Book
ISBN: 978-0-76230-853-8

Article
Publication date: 31 December 2003

Daniel J. Mitchell

Refers to the conclusion by the US Central Intelligence Agency (CIA) and State Department that low‐tax jurisdictions do not attract a disproportionate share of dirty money; the…

Abstract

Refers to the conclusion by the US Central Intelligence Agency (CIA) and State Department that low‐tax jurisdictions do not attract a disproportionate share of dirty money; the Financial Action Task Force agrees, even though it is part of the Organisation for Economic Cooperation and Development (OECD), notorious for its anti‐tax haven initiative. Points out that in fact so‐called tax havens are not money laundering centres, and that most money in tax havens is institutional investment; all rating systems of money laundering find that non‐tax havens outnumber tax havens. Argues that high‐tax nations’ laws against money laundering are not very successful, as the US Treasury estimates that 99.9% of the criminal money in the USA is laundered successfully; the laws tend to focus on process rather than results. Makes suggestions for improving international cooperation against money laundering.

Details

Journal of Financial Crime, vol. 11 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 February 1993

Mitchell Kapor and Daniel J. Weitzner

Discusses the importance of developing a national (USA)communication and information infrastructure that meets near‐term needsand capabilities. Describes the current status of…

Abstract

Discusses the importance of developing a national (USA) communication and information infrastructure that meets near‐term needs and capabilities. Describes the current status of Electronic Frontier Foundation′s Open Platform Proposal (OPP). Discusses the OPP pros and cons. Makes recommendations for public policy criteria for evaluating different infrastructure proposals.

Details

Internet Research, vol. 3 no. 2
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 1 July 2004

Edward J.W. Park

Shows how the US economy has witnessed both a massive influx of immigrant workers and a sharp decline in organized labour. Examines the struggles of Latino workers in Los Angeles…

699

Abstract

Shows how the US economy has witnessed both a massive influx of immigrant workers and a sharp decline in organized labour. Examines the struggles of Latino workers in Los Angeles, USA and shows just how immigrant workers and labour unions have a complicated relationship there. Explains how the problems were eventually eased.

Details

International Journal of Sociology and Social Policy, vol. 24 no. 7/8
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 1 April 2002

Terry Dwyer

Offshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as…

1032

Abstract

Offshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as facilitating criminal activities such as laundering drug money as well as tax evasion and tax avoidance by residents of high‐tax welfare states. While there are good reasons for nation states to cooperate to suppress criminal activity, this is not true in relation to tax competition. The notion that by engaging in ‘harmful’ tax competition, offshore financial centres are damaging the legitimate interests of OECD nations has no sound foundation in economic theory. Competition in tax matters is beneficial and world welfare enhancing. Governments of offshore financial centres serve their own and the world's interests by providing zero or low tax environments for global business and investment and they are right to insist that treaties on criminal matters should not be used to enforce other countries' tax claims.

Details

Journal of Money Laundering Control, vol. 5 no. 4
Type: Research Article
ISSN: 1368-5201

Book part
Publication date: 12 March 2002

David Lewin and Bruce E Kaufman

Abstract

Details

Advances in Industrial & Labor Relations
Type: Book
ISBN: 978-0-76230-853-8

Book part
Publication date: 12 March 2002

Abstract

Details

Advances in Industrial & Labor Relations
Type: Book
ISBN: 978-0-76230-853-8

Abstract

Details

Contingent Valuation: A Critical Assessment
Type: Book
ISBN: 978-1-84950-860-5

Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Article
Publication date: 1 May 1989

Karen Legge

The monograph analyses (a) the potential impact of informationtechnology (IT) on organisational issues that directly concern thepersonnel function; (b) the nature of personnel’s…

1018

Abstract

The monograph analyses (a) the potential impact of information technology (IT) on organisational issues that directly concern the personnel function; (b) the nature of personnel’s involvement in the decision making and activities surrounding the choice and implementation of advanced technologies, and (c) their own use of IT in developing and carrying out their own range of specialist activities. The monograph attempts to explain why personnel’s involvement is often late, peripheral and reactive. Finally, an analysis is made of whether personnel specialists – or the Human Resource Management function more generally – will play a more proactive role in relation to such technologies in the future.

Details

Personnel Review, vol. 18 no. 5
Type: Research Article
ISSN: 0048-3486

Keywords

1 – 10 of over 1000