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Article
Publication date: 3 December 2019

Maik Huettinger and Jonathan Andrew Boyd

The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx…

Abstract

Purpose

The purpose of this paper is to approach the issue of taxation of robotic process automation (RPA) through an interpretive lens provided by both Adam Smith and Karl Marx. Both scholars have affected the understanding and attitudes of generations of economists, and their ideas have considerable influenced modern economic policy. It will be argued that Smith and Marx have much to offer to help contemporary economists understand the taxation of RPA, and their writings on machines, automation, and their impact on the human labor force will be discussed from their primary texts.

Design/methodology/approach

The paper interprets the works of Marx and Smith in relation to contemporary debates on automation, particularly, proposals to tax technological innovations to offset the social costs of automation’s displacement effects.

Findings

In the case of Adam Smith, there is not enough evidence to suggest that he would support a specific taxation of RPA; however, he very well might agree with a modest taxation of capital goods. Marx would very likely support a taxation in the short-run, however, would be inclined to caution that the ownership of robots should in the long run be transferred to society.

Originality/value

This paper uses primary texts from the discipline of history of economic thought to spark a discussion about compensating the externalities of technological innovation.

Details

International Journal of Social Economics, vol. 47 no. 1
Type: Research Article
ISSN: 0306-8293

Keywords

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Book part
Publication date: 12 November 2018

Maurice C. Taylor

The purpose of the chapter is to develop a typology of bad behaviors characteristic of governing boards and to compare the bad behaviors identified in the typology to the…

Abstract

The purpose of the chapter is to develop a typology of bad behaviors characteristic of governing boards and to compare the bad behaviors identified in the typology to the governing boards’ expected roles and responsibilities. Several examples of bad governing board behaviors that have occurred at historically Black colleges and universities (HBCUs) are explored through the lens of the typology. The author argues that the bad behavior of governing boards responsible for the nations’ HBCUs inhibits strategic planning, undermines growth and development, and threatens the long-term viability of these institutions. Finally, recommendations intended to minimize the impact of bad board behaviors are proposed.

Details

Underserved Populations at Historically Black Colleges and Universities
Type: Book
ISBN: 978-1-78754-841-1

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Article
Publication date: 1 May 1964

IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a…

Abstract

IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a practitioner whose income for many years was provided by those he denigrates.

Details

New Library World, vol. 65 no. 11
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

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Book part
Publication date: 8 July 2021

Rebecca Bednarek, Miguel Pina e Cunha, Jonathan Schad and Wendy Smith

Over the past decades, scholars advanced foundational insights about paradox in organization theory. In this double volume, we seek to expand upon these insights through…

Abstract

Over the past decades, scholars advanced foundational insights about paradox in organization theory. In this double volume, we seek to expand upon these insights through interdisciplinary theorizing. We do so for two reasons. First, we think that now is a moment to build on those foundations toward richer, more complex insights by learning from disciplines outside of organization theory. Second, as our world increasingly faces grand challenges, scholars turn to paradox theory. Yet as the challenges become more complex, authors turn to other disciplines to ensure the requisite complexity of our own theories. To advance these goals, we invited scholars with knowledge in paradox theory to explore how these ideas could be expanded by outside disciplines. This provides a both/and opportunity for paradox theory: both learning from outside disciplines beyond existing boundaries and enriching our insights in organization scholarship. The result is an impressive collection of papers about paradox theory that draws from four outside realms – the realm of belief, the realm of physical systems, the realm of social structures, and the realm of expression. In this introduction, we expand on why paradox theory is ripe for interdisciplinary theorizing, explore the benefits of doing so, and introduce the papers in this double volume.

Details

Interdisciplinary Dialogues on Organizational Paradox: Learning from Belief and Science, Part A
Type: Book
ISBN: 978-1-80117-184-7

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Book part
Publication date: 18 May 2021

Judy Rollins

Abstract

Details

‘Purpose-built’ Art in Hospitals: Art with Intent
Type: Book
ISBN: 978-1-83909-681-5

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Book part
Publication date: 9 October 2020

Ellie Chapple, Kathleen Walsh and Yun Shen

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 1 November 1997

John S. Jahera and David A. Whidbee

The global banking environment is experiencing significant change as regulatory and geographical barriers to competition are reduced. As these barriers are removed…

Abstract

The global banking environment is experiencing significant change as regulatory and geographical barriers to competition are reduced. As these barriers are removed, greater integration of banking services is developing throughout the world affecting the performance and structure of banking institutions. This research examines the stock returns and volatility of stock returns for a sample of banks in the United States, Europe, Canada and Japan. The general focus is to identify factors influencing the return and risk and to examine cross‐country differences in these factors. The results suggest that while size does not affect return volatility for any of the categories of banks, it does affect returns for banks in Japan, the U.S. and other non‐universal banking systems. Likewise, the investment in fixed assets appears consistently to adversely affect returns. A number of differences are found across country borders and across type of institutions (i.e. universal versus non‐universal banks).

Details

Managerial Finance, vol. 23 no. 11
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

Keywords

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Article
Publication date: 1 June 1969

TWO Government reports in one week—one at first unobtainable because of a union dispute, the other a vast opus of three volumes, with three separate volumes of maps—this…

Abstract

TWO Government reports in one week—one at first unobtainable because of a union dispute, the other a vast opus of three volumes, with three separate volumes of maps—this was the fate of librarians in Britain during the second week of June 1969. So long to wait for these reports of Dainton and Maud, then so much to read.

Details

New Library World, vol. 71 no. 1
Type: Research Article
ISSN: 0307-4803

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