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The purpose here is to show how the “shadow” economy has grown in scale and impetus in recent years, though even before modern times it has been present (e.g. the City of London, Shaxson, 2011) since at least the middle ages. The reasons for this have become complicated, but we can identify some “deep structures” that are common. Firstly, “globalisation” made it easier for multinationals to escape national regulatory regimes. Secondly, one of the ways neoliberal trading regulations allowed such actors to augment their assets was by means of what they initially called “transfer-pricing” but which now is officially known as “profit shifting” through tax havens. Thirdly, the growth in international trade in legal and illegal ways caused money laundering – even by otherwise respectable banks – to grow across borders. Conversely, from the supply-side, tax haven status was increasingly accessed by jurisdictions that sought to achieve economic growth by supplying tax haven services, both Delaware and Ireland as exemplars of a “developmental” fiscal policy.

This paper adopts a “pattern recognition” design, an approach that is abductive, meaning interpretive, as shown in the observation that explanation can be valid or reliable without direct observation. This is shown in the indirect observation that “rain fell because the terrace has puddles” or “ancient glaciers once carved this valley”.

Reviewing the European Union’s (EU) list of non-co-operating jurisdictions in support of the OECD’s review of base erosion and profit-shifting activity, Collin concluded the EU’s listing “moved the needle” somewhat but was only a modest success. This is because of its reluctance to sanction its own members or large economies like the USA. Data on foreign direct investment and offshore banking assets suggest listed jurisdictions did not suffer notably from being named and shamed. In all cases studied, this contribution found legally damaging, fraudulent, conflict of interest and corrupt practice activities everywhere.

The originality is found in three spheres. Firstly, the pattern recognition method was vindicated in yielding hard to research results. Secondly, the “assemblage-thirdspace” theory was found advantageous in demonstrating the uneven geography of tax haven clusters and their common history in turbocharging economic development. Finally, the empirics showed the ruses executed by cluster members in tax havens to circumvent the law from global management consultancies to micro-firms consisting of tax lawyers and other experts interacting in knowledge supply chains of dubious morality.

Counterproductive work behavior (CWB) imposes significant costs on organizations, thus antecedents of CWB are of particular interest to both practitioners and academics. The authors examine how one’s own narcissism interacts with co-worker narcissism to influence willingness to engage in retaliatory CWB against a co-worker.

The data for this study were obtained from Amazon Mechanical Turk participants and Master of Business Administration students, representing a cross-section of employee representatives.

The authors find that employees expect narcissistic co-workers to engage in continuing future CWB and this, in turn, increases employees' willingness to engage in retaliatory CWB. That is, non-narcissistic employees are provoked to engage in organizationally-destructive behaviors by peers perceived as narcissists. This affect is attenuated by the employee’s own narcissism. Relative to non-narcissists, narcissistic employees find a narcissistic co-worker more likeable, which reduces their willingness to engage in retaliatory CWB against the co-worker.

For corporations and HR managers, this study demonstrates the caution necessary when considering hiring and operational practices. Specifically, non-narcissists demonstrate increased willingness to engage in organizationally-destructive behaviors after interpersonal conflict with a narcissistic co-worker.

The authors extend prior research about interpersonal drivers of CWB, which primarily considered superior-subordinate dyad, by examining the joint effects of individual and co-worker narcissism in peer-to-peer relationships.

Analysis of architectural space is commonly conducted by examining architectural drawings that project spatial information by means of walls and partitions. To capture the lived experience of space, which is richer than what we can see from drawings, a new method is proposed to quantify the cognitive dimension of space and re-present it as an audible format.

Using an urban vernacular house in Seoul as a case study, this research takes a syntactic approach to quantify one's changing perception through their movement from the main gate to the most private reception room. Based on Luigi Moretti's theory of hollow space, a new method is proposed to measure the level of spatial pressure exerted on a navigating body. The numerical data of spatial pressure are then converted to a sound using musical techniques of the chromatic scale and chorale textures.

Building on Moretti's abstract concept, it has been shown that a rule-based quantification of users' spatial perception is possible. In addition, unlike conventional approaches of treating architecture as a static entity, this study showed an alternative approach to represent it as a sequence of sensorial experience that can be readily converted to a sound of music.

This research developed a quantification method to measure the perception of pressure inside buildings by revisiting Luigi Moretti's theory proposed in 1952. It has been also demonstrated that the visual stimuli in space can be translated into an audible experience. This new method is applicable to a wide range of buildings including important historic architecture.

This study uses social exchange theory to describe, explain and propose the influence of dyad partners' leadership position structure, which includes the roles they play and their existing and prospective common experience, on their commitment to their dyad and their cooperation.

The study uses the case of equally empowered co-CEOs in a family business, who play the roles of family member, owner and executive; co-CEOs in a startup firm, who play the roles of owner and executive; and co-CEOs in a merger and acquisition (M&A), who play the role of executive. Co-CEOs in family businesses benefit from longer existing and longer prospective dyad longevity than co-CEOs in startups, who, in turn, benefit from longer existing and longer prospective dyad longevity than co-CEOs in M&As.

The study proposes that the roles the partners play in the dyads, and the existing and prospective longevity of their relationship, positively influence the partners' commitment to the dyad and their level of cooperation.

The study offers a model that has the potential to direct scholars at the formulation of the theory of top management symmetric formal power dyads dynamics and assist family business owners, startup partners, board of directors and co-CEOs in formulating and implementing upper echelons leadership plans to enhance cooperation and coordination between equal partners.

The purpose of this study is to critically explore the linkage between adolescent work, parent–child relationships and offspring career choice outcomes in a family business context. It examines the aforementioned in light of the stay/go decision faced by adolescent family members.

Findings are derived from semi-structured interviews with 15 individuals from five Italian families operating family catering businesses in Yorkshire (UK). The approach represents a sample spanning four generations, designed to capture data from individuals who had experienced adolescent work at the family business.

The findings offer evidence that the “familiarity” of family business impacts on offspring career choices, providing a safety net or a trap which can impede exit decisions. Returning after periods of study leave that represent the transition from adolescence to adulthood, offspring continue to use the family business as a base from which to explore their career options. Alternatively, when parent–child relationships break down, family business escape strategies assume priority for offspring.

The study focussed exclusively on migrant Italian families within the catering sector. The sample included different generational representations among the five families. It lays the ground for future research of a similar nature among other family business ethnicities and across other economic sectors.

This paper contributes to understanding offspring career choice outcomes in a family business context. The empirical evidence suggests that parent–child relationships are instrumental to understanding the stay/go decision as well as previous stages of the socialisation process of embedding in the family business.

This article examines the strategic actions of multinational corporations (MNCs) in creating social value at the base of the pyramid (BoP), providing insights into novel business models (BMs) and tactics employed for poverty alleviation.

This conceptual article links three relevant pieces of literature – creating shared value (CSV), the three-value creation logic and the three core values of social development – to analyze the current research and real-world examples of MNCs implementing the BoP BMs.

The article identifies four strategies and 11 tactics used by MNCs to adapt BMs elements (value proposition, value constellation and value capture) and generate social value at the different levels (coverture of basic needs, self-esteem and freedom from servitude) by following the distinct value creation logics (chain, shop and network).

This article provides a conceptual framework that links relevant literature and sheds light on the strategic actions that MNCs apply in their BMs to tackle the multidimensionality of poverty in the BoP markets.

This work aims to demonstrate the feasibility of fully preserving the historical heritage at the same time reordering the cities and their traffic.

This paper describes the sustainable solution designed for the landscape change required and to maintain the bridge integrity by excavating under the pier with the maintenance of traffic during its execution.

It is concluded that the elimination of urban motorways on the surface often leads to the excavation of tunnels under the existing buildings, with little coverage in most of them. This complicates the implementation of burials in cities with an important historical heritage, which must be given conservation priority in the choice of technical solutions.

The Segovia Bridge over the Manzanares River, the oldest bridge in Madrid, was built in the 16th century. With the burial of the M-30 motorway, it has been necessary to build a tunnel immediately under one of the bridge piers, practically without lining between the foundations and the upper slab of the tunnel.

This paper is intended to assess the developments conducted on the master plan of Old Najaf, mainly in three areas: the Imam Ali Holy Shrine and its surroundings, the Great Market Area and the location of the Town of Visitors.

In order to analyse the implementation of the transformation phases in Old Najaf, the Strengths, Weaknesses, Opportunities, and Threats (SWOT) technique was used to identify and organise the strengths, weaknesses, opportunities and threats related to the examined case study of the city's historic centre. At the first stage, all available data (photographs, maps, documents and reports) were collected from different sources, including previous studies by governmental institutions, departments and agencies. Ultimately, the SWOT analysis was used for each identified phase in the morphological evolution of the historic centre. This can offer an opportunity to observe the implications of urban planning practices in Old Najaf from the mid-20th century to the present day. In order to identify the well-organised urban design practices and appropriate strategies, the implemented studies and projects were examined by the four factors of the SWOT analysis.

The current results have revealed important urban transformations, already made and/or ongoing, of those aforementioned three main areas, which imply a great loss of the city's traditional character and urban heritage. Further, the environmental and socio-economic issues should be involved in the analysis to evaluate how they have influenced the current outcomes of Old Najaf in relation to the urban configuration and orientation.

The rich cultural and architectural heritage of Al-Najaf historic centre is dramatically neglected and seriously threatened to be lost. Hence, conservation on both tangible and intangible levels is urgently needed. It is the first paper which focussed on this problem and tries to learn from the British Conservation Experiences in this field.

This paper is intended as an original contribution to researching ESG from a PR perspective, as well as offering a case study of the use of letters as a mode of corporate communication.

The methodology is interdisciplinary but is centred on a critical discourse analysis of the organizational rhetoric on ESG in the annual letters of BlackRock CEO Larry Fink from 2018 to 2023. The article also considers the content of the BlackRock letters alongside the campaign rhetoric deployed by opponents to ESG over the same period.

The analysis of the letters showed up a difference in tempo and tone between the courteous, collaborative and somewhat “corporate” style of text in the Fink letters and the more urgent and confrontational tone of opponents that adopted a populist line of argumentation against ESG in general and Larry Fink and BlackRock in particular.

While advantages can accrue to CEOs and corporations for speaking out on issues, there are also perils awaiting in the contemporary environment for opinion. The findings suggest it is also important to gauge the intensity of cultural and political division in society when speaking out on contentious issues and make a judgement on whether to proceed based on that analysis. Moreover, in countries where the middle ground of public opinion has eroded, ideology and cultural affiliations can prevail instead of openness to argument and counter-argument on topics such as climate change.

The paper presents a fresh case study of a CEO who has been prominent in shaping the discourse on ESG, which has itself become is a matter of contemporary relevance to public relations. The findings offer original insights that are additive to existing guidance and criteria for CEOs deciding to speak out on issues on behalf of their organizations.

This study aims to determine the key indicators affecting the resilience of the construction supply chain to flooding and calculate the resilience of the urban construction supply chain in three cases city.

This study combines expert opinions and literature review to determine key indicators and establish a fuzzy EWM-GRA-TOPSIS evaluation model. The index weight was calculated using the entropy weight method, and GRA-TOPSIS was used for comprehensive evaluation.

The results of the study show that the three cities are ranked from the high to low in order of Hangzhou, Hefei and Zhengzhou.

The innovative method adopted in this study comprising EWM-GRA-TOPSIS reduced the influence of subjectivity, fully extracted and utilized data, in a way that respects objective reality. Further, this approach enabled the absolute and relative level of urban construction supply chain resilience to be identified, allowing improvements in the comprehensiveness of decision-making. The method is relatively simple, reasonable, understandable, and computationally efficient. Within the approach, the entropy weight method was used to assign different index weights, and the GRA-TOPSIS was used to rank the resilience of the construction supply chain in three urban cities. The development of resilience provides a robust decision-making basis and theoretical reference, further enriching research methods, and having strong practical value. The study serves to improve risk awareness and resilience, which in turn helps to reduce losses. It also provides enhanced awareness regarding the future enhancement of supply chain resilience for urban construction.