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If employers are having a hard time finding capable employees today, just wait until tomorrow. Those responsible for recruiting entry‐level staff in the 1990s and beyond will have their hands full. Demographic studies show that companies will be hard pressed to find an adequate supply of properly skilled young people from the generation that is about to enter the job market.
Since 2008-2009, the governments in France and Great Britain have encouraged more rigorous penalization of tax evaders. This paper aims to investigate the implementation…
Since 2008-2009, the governments in France and Great Britain have encouraged more rigorous penalization of tax evaders. This paper aims to investigate the implementation of these policies on the basis of an important and original empirical material.
The study done in France relies on interviews conducted with representatives of law enforcement agencies on public statistics and on an innovative database compiled from nearly 600 cases submitted to the judiciary. The comparison with Great Britain is developed through interviews conducted with different participants in the fight against tax fraud and statistical information.
This paper describes the recent evolution of the machinery for screening tax-related wrongdoings in France and in the UK. It demonstrates that whilst publicly calling for harsh punishment against tax dodgers, in practice, both governments tend to seek a balance between the growing demand for tax equality and the belief that the State should not intervene in the economic realm. This strategy leads to the over-representation of certain categories of taxpayers. Despite the commonalities resulting from the numerous filters before prosecution, the penal strategy takes on two different shapes on either side of the Channel: whereas the British institutions support an “exemplary punitive” system, French regulatory system favours a “quasi-administrative” treatment. The French tax authority continues to use the criminal procedures mainly as a financial instrument for the improved restitution of stolen taxes. The policy of Her Majesty’s Revenue and Customs, supported by the “Sentencing Guidelines”, aims much more at obtaining exemplary convictions.
Based on a large empirical material, this paper highlights the different outcomes of the criminal trials against tax evaders in the two countries.
In the quest to maximize treatment gains, recent research has shifted focus from treatment itself to the context in which treatment takes place. Such investigations have…
In the quest to maximize treatment gains, recent research has shifted focus from treatment itself to the context in which treatment takes place. Such investigations have alluded to rehabilitative climate, therapeutic alliance, prison social climate, and the efficacy of group process. The purpose of this paper is to review peer-support as a mechanism via which these goals might be reached.
A review of the literature on peer-support in carceral settings was undertaken in February 2017.
While there is very little research exploring peer-support in the context of offender rehabilitation, there are some promising signs from many qualitative investigations that peer-led roles can bridge many gaps in support within the therapeutic context.
More research on the potential negative impact of peer-support in carceral setting is needed.
This paper proposes that the implementation of peer-support programs that operate alongside treatment interventions represent an encouraging direction for the future. It is argued that prisoner-led peer-support initiatives that are characterized by shared problem solving and reciprocal emotional support can greatly reduce the anxiety prisoners face surrounding treatment. It is suggested that, through peer-support, treatment gains may be enhanced and better assimilated into program-completers’ lives.
Peer-support may assist current treatment approaches with sexual offenders and could therefore potentially contribute to reductions in recidivism.
This paper is the first to review peer-support in the context of imprisonment and offender therapy. It therefore provides an important status update for future researchers wishing to investigate this topic, and outlines several priorities that such research might interrogate further.
Succession planning has become an event of magnificent proportions. Typically, thousands of managerial hours are expended to prepare flashy presentations and lengthy tomes…
Succession planning has become an event of magnificent proportions. Typically, thousands of managerial hours are expended to prepare flashy presentations and lengthy tomes identifying candidates for jobs that probably will not exist in three years and developmental plans that no more equip tomorrow's managers to win the global fight for competitive position than a Dick‐and‐Jane reading primer.
A banker friend and I were discussing what corporate raiders look for in the management teams of the companies they pursue. He told me that raiders buy sardines. Some fit the raider's idea of a balanced diet, some cause indigestion, others just sit on the dock and smell.
From Crossroads in American Education (a 1989 report from the Educational Testing Service) comes this sobering news: “Sixty‐one percent of the 17‐year‐old students could not understand relatively complicated material. … Nearly one half appear to have limited mechanical skills and abilities that go little beyond adding, subtracting, and multiplying with whole numbers. More than half could not evaluate the procedures or results of a scientific study.”
Let's start with a subject we're all committed to—our children. When my child was very young, my wife and I learned, as do most parents, that there are several approaches to dealing with crying at night. First, you can let a child cry. After all, life is full of ups and downs and terrors of the night. In the business world, we call them by other names—downsizing, layoffs, career plateaus, political hot soup. But kids will have to learn how to deal with them. You can't expect sympathy later, so why expect it now?
Since much of civil society groups’ attention has been on pressurising specifically corporate companies to take up their responsibility towards society, it has been an…
Since much of civil society groups’ attention has been on pressurising specifically corporate companies to take up their responsibility towards society, it has been an area of focus that is attracting increasing debate. Today companies’ corporate social responsibility (CSR) ranges from ‘going green’ to supporting local charities. However, one thing is increasingly clear: it is not a choice any longer. Employees expect it, and companies need it. What used to be considered good public relations, or window dressing for community relations, is in fact linked to how well a company's employees perform. In fact, in a Global Workforce study done by Towers Perrin (2009) it was found that CSR is the third most important driver of employee engagement overall. For companies in the United States (US), an organisation's stature in the community is the second most important driver of employee engagement, and a company's reputation for social responsibility is also among the top 10 drivers. Importantly, this is one example of the increasing authoritative influence of a rising global civil society in international affairs.
All readers of this journal will know of the Griffiths Inquiry and its Report. The main concern of Griffiths was to change the ‘management style’ of the British National Health Service (NHS). This was to be achieved by the introduction of ‘general managers’ at national, regional, district and unit levels. General managers would provide a focus of authority and accountability, and their integrating role would replace the team ‘consensus’ management which had been orthodox doctrine in the NHS since the 1974 reorganisation, if not before. But Griffiths also had advice on the reform of financial management and control in the NHS. It advocated annual cost‐improvement programmes, and also the use of ‘management budgeting’.