Search results

1 – 10 of 13
Open Access
Article
Publication date: 11 July 2017

Jennifer Anna Stark and Erich Kirchler

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…

4156

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Sociology and Social Policy, vol. 37 no. 7/8
Type: Research Article
ISSN: 0144-333X

Keywords

Book part
Publication date: 22 December 2016

Jennifer E. Rivera and William F. Heinrich

This study aimed to match high-impact, experiential learning with equally powerful assessment practices.

Abstract

Purpose

This study aimed to match high-impact, experiential learning with equally powerful assessment practices.

Methodology/approach

We observed three examples of programs, analyzing individual student artifacts to identify multiple learning outcomes across domains through a novel approach to assessment.

Findings

Important outcomes from this effort were boundary-crossing qualities made visible through a multi perspective assessment process.

Research limitations/implications

Future research should focus on the nature of experiential learning and measurement thereof.

Practical implications

Learning design should consider experiences as a means to reflection, which complement content delivery. Instructors may restructure course credit loads to better reflect additional learning outcomes.

Social implications

Learners with this feedback may be able to better articulate sociocultural learning.

Originality/value

Describes learning in experiential and high-impact education; novel assessment of experiential learning in university setting.

Details

Integrating Curricular and Co-Curricular Endeavors to Enhance Student Outcomes
Type: Book
ISBN: 978-1-78635-063-3

Keywords

Book part
Publication date: 2 July 2020

Dawn L. Rothe and Victoria E. Collins

The inherent violence of the patriarchal spectacle is at times decried through mass social movements such as the #MeToo or black lives matter movements in response to overt…

Abstract

The inherent violence of the patriarchal spectacle is at times decried through mass social movements such as the #MeToo or black lives matter movements in response to overt political displays of power or policies reinforcing inequalities of gender, race and ethnicity. While critical criminologists and feminists have spent decades on topics such as these, what is, more often than not, ignored is the banal patriarchal oppression women across the globe endure during their everyday lives. Moreover, women, most notably in the Global North and the United States in particular, assent to their oppression through the willingness of allowing the innate violence of an unequal patriarchal system of harm and violence. Our specific focus is on the routinisation of everyday life women participate in reinforcing the status quo of the patriarchal carceral state. We also suggest that social change must be more than reactions and demands for processes of change within the social structure that maintain the overall patriarchal state and structure of society: rather resistance must equal revulsion and rejection for a revolutionary social change to the innate violent system.

Details

The Emerald Handbook of Feminism, Criminology and Social Change
Type: Book
ISBN: 978-1-78769-956-4

Keywords

Content available
Book part
Publication date: 19 October 2020

Abstract

Details

Transformative Leadership in Action: Allyship, Advocacy & Activism
Type: Book
ISBN: 978-1-83909-520-7

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Article
Publication date: 12 April 2011

Lyn Murphy and William Maguire

The purpose of this paper is to report on the decision process that the authors follow in applying mixed methods research to evaluate the benefits and costs of conducting…

1905

Abstract

Purpose

The purpose of this paper is to report on the decision process that the authors follow in applying mixed methods research to evaluate the benefits and costs of conducting sponsored clinical trials in a publicly funded New Zealand hospital.

Design/methodology/approach

A simultaneous parallel mixed method design was adopted. This design builds on a health outcomes study that involves a retrospective cohort study of changes in participants' health status and mortality rates. Although a team of medical researchers conducted that study (i.e. the current authors were not involved), it is one of the three strands of the current research as it forms the platform for the other two strands, namely the multiple stakeholder perception strand and the economic outcomes strand. In the multiple stakeholder perceptions strand, qualitative methods were used to explore the benefits and costs perceived by stakeholders. In the economic outcomes strand, quantitative methods were used to estimate the benefits and costs of clinical trials.

Findings

The economic outcomes strand and the multiple stakeholder perceptions strand are complementary. Each strand delivers dimensions to the analysis that are not apparent from the other.

Originality/value

The value of the paper lies in improved understanding of the process of mixed method research through communicating choices and decisions made in response to the challenges faced.

Details

Qualitative Research in Accounting & Management, vol. 8 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 23 August 2013

Rebecca C. Den Hoed and Charlene Elliott

Despite their responsibility for mitigating the influence of commercial culture on children, parents' views of fun food marketing aimed at children remain largely unexplored. This…

1460

Abstract

Purpose

Despite their responsibility for mitigating the influence of commercial culture on children, parents' views of fun food marketing aimed at children remain largely unexplored. This article aims to probe parents' views of supermarket fun foods and the packaging used to promote them to children.

Design/methodology/approach

In total 60 in‐depth interviews were conducted with parents from different educational backgrounds, living in three different Canadian cities. Interview responses were analyzed and coded thematically using an iterative process in keeping with grounded theory.

Findings

Parents generally discussed the promotion of supermarket fun foods to children as either an issue of the nutritional quality of foods promoted to children and/or in light of the communication quality of marketing aimed at children. Parents were also divided along education lines: parents with higher educational backgrounds were more likely to oppose fun foods and praise more pastoral ideals food production and consumption, while those with less education more often praised fun foods.

Research limitations/implications

These findings cannot be generalized to other parents or parents in other countries. The findings, however, suggest that a more nuanced consideration of differences within and across parents' views is warranted in debates about responsible marketing to children.

Originality/value

This article provides a qualitatively rich snapshot of the views of 60 Canadian parents regarding child‐targeted food marketing, and raises important questions about how to incorporate parents' views into discussions about responsible marketing, rather than presuming they are all of one mindset.

Details

Young Consumers, vol. 14 no. 3
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 17 April 2009

Jennifer Tang

This paper aims to focus on a group of films that were made during a little‐known period of Hollywood filmmaking known as the “pre‐Code” era. It seeks to provide an overview…

736

Abstract

Purpose

This paper aims to focus on a group of films that were made during a little‐known period of Hollywood filmmaking known as the “pre‐Code” era. It seeks to provide an overview, historical background, and a general discussion about censorship and the cinema.

Design/methodology/approach

This research examines key actors, directors, and films that exemplify the characteristics of “pre‐Code”. The criteria for inclusion set by this study take into account not only their subject matter, but their availability on home video.

Findings

This comprehensive bibliography includes information on some of the actors who appeared in these films as well as summaries of select films. Commercial web sites that distribute and sell pre‐Code films are also presented. Key actors, directors, films, and companies that were involved in the production of pre‐Code films are identified and discussed. General reference works about film are highlighted as well as web sites, blogs, and other online resources that provide reviews and detailed discussions of pre‐Code Hollywood films.

Originality/value

The article offers guidelines for building a pre‐Code video collection and discusses why its subject matter is of interest to academia, especially in regard to women's and ethnic studies courses.

Details

Collection Building, vol. 28 no. 2
Type: Research Article
ISSN: 0160-4953

Keywords

Book part
Publication date: 30 March 2016

Ann Shola Orloff and Talia Shiff

In recent decades, it is possible to point to a new and evolving debate among analysts of sexuality, political economy, and culture, focused on the implications of feminism’s…

Abstract

In recent decades, it is possible to point to a new and evolving debate among analysts of sexuality, political economy, and culture, focused on the implications of feminism’s changing relations to institutions of state power and law in the United States. According to these analysts, to whom we refer as the critics of feminism in power, the alliances formed between some feminists and neoliberal and conservative elites, coupled with the installation of feminist ideas in law and state institutions problematize the once commonly held assumption, shared by second-wave feminists, that all women, regardless of differences in social location, face certain kinds of exclusions. With women entering formal positions of power from states to NGOs to corporations, this assumption cannot stand. Critical analysts of feminists in power insist that we consider the implications of advancing a feminist politics not from the margins of society but from within the precincts of power. They shine a light on a change in feminism’s relation to institutions of state power and law as reflected in new political alliances forming between feminists and neoliberal and conservative elites, and the political and discursive uses to which feminist ideas and ideals have been put. Building on work on inequalities and hierarchies among women, these critics take up specifically political questions concerning the kind of feminist politics to be promoted in today’s changed gendered landscape. Perhaps most notably, they make explicit a concern shared by radical political movements more generally: what does it mean when the ideas of those who were once considered political outsiders become institutionalized within core sites of state power and law? At the same time, the very broad-brush narratives concerning the cooptation of feminism by neoliberalism put forth by some of these analysts could be complemented with historical and empirical research on specific instances of feminism’s reciprocal, though still unequal, relationship with neoliberalism and state power.

Details

Perverse Politics? Feminism, Anti-Imperialism, Multiplicity
Type: Book
ISBN: 978-1-78635-074-9

Keywords

Article
Publication date: 1 June 1951

WE look before and after at the beginning of 1951. The three cardinal dates in the history of the public library movement—which is only the larger part of the national library…

Abstract

WE look before and after at the beginning of 1951. The three cardinal dates in the history of the public library movement—which is only the larger part of the national library service—were 1850 which saw the legal origin of the movement; 1919 when it was set free from the enforced poverty of sixty‐nine years, and 1950 when it reached what until today was its veritable apotheosis. General recognition, such as authority from the Crown to the humblest journal gave to public libraries, was something undreamed of not more than thirty years ago. Perhaps, now that some of the splendour of the commemoration has taken more sober colours, it is well to consider what was gained by it. First, the recognition is there and can scarcely be belittled by anyone hereafter; we stand on a somewhat different platform now. We have the extremely valued recognition of our colleagues from libraries overseas. From these advantages all libraries and not only public libraries will in their own way profit.

Details

New Library World, vol. 53 no. 6
Type: Research Article
ISSN: 0307-4803

1 – 10 of 13