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The purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly applied, including cases where an offender evades tax on lawful income.

Apply FATF conditions for money laundering to the tax evasion facts in United States v. Walter Anderson. In this case, the USA alleges that Anderson attempted to evade $200m of taxes on lawful income.

Anderson’s tax evasion actions met all the FATF’s conditions for money laundering. FATF Recommendations imply that tax evasion, even on lawful income, is a form of money laundering. Tax evasion produces criminal tax savings and simultaneously launders those criminal proceeds.

The FATF effectively classified all tax evasion as money laundering when it designated tax evasion among predicate offenses thereto. The FATF stopped short of explicitly stating this result. The FATF should seriously consider taking the next step: formally recognize tax evasion as one form of money laundering, and thus codify a single crime that covers both offenses. A single-crime approach may be unfamiliar to prosecutors, but it could enable a more effective multiagency approach to fighting financial crime. It could simplify prosecution, eliminate overlapping statutes and reduce concerns over double jeopardy.

To the best of the authors’ knowledge, this is the first tax case analysis to indicate that tax evasion completely incorporates money laundering within the FATF framework.

The purpose of this article is to chronicle the publication events in the 1980s and 1990s that framed the development of the series of controversies in marketing that are known as the “philosophy debates”.

The article uses a participant’s retrospective approach.

The article finds that seven publication events are key to understanding marketing’s philosophy debates. The seven are the publication of the “little green book” by Grid, Inc. in 1976; the philosophy of science panel discussion held at the Winter American Marketing Association Educators’ Conference in 1982; the special issue of the Journal of Marketing on marketing theory in 1983; three articles on the “critical relativist perspective” by the Journal of Consumer Research in 1986 and 1988; the “blue book” by South-Western in 1991; a trilogy of articles on truth, positivism and objectivity in the Journal of Marketing and the Journal of Consumer Research in 1990-1993; and an article on “rethinking marketing” in the European Journal of Marketing in 1994.

Chronicling the key publication events enables readers to understand what the debates were about and provides readers a starting point for further investigating the issues in the debates.

This study explores the applicability of Anderson's (1999) code of the street framework to an Asian context by examining the relationship between residents' perceptions of police ineffectiveness, nationality, and street codes in foreigner-concentrated areas in South Korea.

The authors used survey data from 1,865 residents of diverse nationalities living in 20 foreigner-concentrated areas in South Korea. Mixed-effects ordinary least squares (OLS) regression and moderation analysis were used to examine (1) the association between residents' perceptions of police ineffectiveness and their street codes and (2) how this association varies across nationality groups.

The study findings overall indicated that higher resident perceptions of police as ineffective tended to correspond with greater levels of street codes. However, the interaction analysis results found that this relationship was conditioned by nationality. Specifically, perceptions of police ineffectiveness were associated with greater levels of street codes among foreign residents, particularly Korean-Chinese residents, whereas this was not the case among Korean residents.

The relationship between perceptions of the police and street codes described by Anderson (1999) has primarily been examined in the context of the U.S. To the best of the authors' knowledge, this study represents the first attempt to explore the link between residents' perceptions of the police and street codes by different nationality groups within an Asian setting.

In a world‐wide environment strongly influenced by the issues and perspectives of globalization, internationally‐based business firms must be focused on transformational leadership team‐building across the cultural boundaries with which they are involved. The purpose of this paper is to juxtapose the leadership dimensions and national culture dimensions, and particularly to explore one aspect of that transformational leadership team‐building process, the application of the key paradigm of leadership style balance and support within the parameters of an operational team.

Based on a literature review the paper identifies four basic leadership styles, the strengths and weaknesses of each of the styles are identified, communication preferences are discussed, primary back‐up styles that come into focus due to high levels of stress are analyzed, and the all‐important skill of style flex is described. These dimensions will be examined in association with the case of UnitedTel Ltd (a pseudonym), and also include observations relating to the authors' experiences in several other arenas that have been encountered in management and consulting activities.

Two interactive dimensions at the heart of a leader's behavior – assertiveness and responsiveness – are foundations of that person's leadership style. The basic interactive dimensions of assertiveness and responsiveness thereby form the two axes of the framework of the leadership styles paradigm and the four primary quadrants, which represent the four leadership styles – analyzer, director, creator, and connector.

The paradigm of leadership styles can be a valuable tool for the further research, and understanding of, the process of transformational teambuilding across cultural boundaries.

Importantly, it is not enough just to understand one's leadership style or the style of others in a leadership team; one must also exercise style flex that can enable the parties to function in a mutually‐beneficial situation congruent with the needs of the individuals and the organization.

The leadership styles paradigm can be a very important reference point in the process of transformational teambuilding across cultural boundaries. An interesting view and contribution of the paper are the way that the leadership styles and cultural dimensions can be linked.

This paper aims to advance understanding of the role of informal controls for governing day-to-day interactions in the execution phase of interfirm collaborations. It explores the nature of these informal controls and how they are used by the firm’s partners during this phase.

In-depth case study of a lateral relationship between a car manufacturer and its suppliers, based on interviews, observations and archival material, and using concepts from the field of psychology.

The results reveal an interfirm collaboration in which the supplier, in particular, relies on so-called informal interpersonal controls for micro-contracting and solving the control problems of its day-to-day interactions. Specifically, the study finds that the collaboration partners rely on interpersonal influence tactics for influencing behavior, coordinating the activities of the collaboration partners, and mitigating collaborative risks. Depending on the specific individual, in terms of, for example, their “mood”, and the contingencies of the explicit interaction, such as contradicting flanking contractual agreements, the actors engage in different activities, including ingratiation, pressure or rational persuasion.

This study illuminates the role of informal controls in interfirm settings by distinguishing analytically between interpersonal and interorganizational informal controls. By mobilizing the psychological concepts of interpersonal influence tactics, the extant research in this field is complemented through the illustration of how the actors use informal control mechanisms, depending on their corresponding counterpart, and the specific situation of the interaction. The findings thereby highlight the situated nature of governance, suggesting that governance between collaboration partners is not a static condition, rather an ongoing process in which the actors use, and alternate between, distinct tactics in their daily interactions.

Corporate restructuring has had a profound impact on the US economy. While the problems of restructuring have been discussed in great detail, the solutions are elusive. What can or should be done to mitigate the impacts of restructuring on workers, communities, and society at large? The stumbling‐block to finding an answer to this question is the lack of a satisfactory ethical framework for evaluating restructuring decisions. The purpose of this essay is to develop such a framework. The first part of the paper reviews the ethical guidance provided by the standard theory of the firm. The second part explores an alternative framework based on the work of Elizabeth Anderson. Her “expressive theory of rational action” offers a more promising framework for evaluating management decisions with significant costs to society.

Has the public affairs function significantly changed the way major U.S. corporations meet the growing external challenge to traditional corporate practices? Examining in detail the actions of Exxon (Valdez) and Union Carbide (Bhopal), this paper raises some questions as to whether the difference between public affairs and traditional public relations is a real one or merely a matter of semantics. Then, utilizing an unpublished corporate public affairs survey conducted by Central Michigan University, the writer argues that the problem with the public affairs function lies not with the function itself, but in its implementation by corporations.

Qualified immunity is a defense available to law enforcement officials in Section 1983 lawsuits alleging constitutional violations. Whether qualified immunity is granted hinges on the objective reasonableness of the officer’s actions; that is, on what a reasonable officer would have done under the circumstances. However, when a plaintiff alleges a Fourth Amendment violation, another objective reasonableness test is used. The result can be a paradoxical finding of reasonably unreasonable conduct. The present study examines this quizzical feature of civil liability law and seeks to clarify the role that both objective reasonableness tests play. In doing so, it examines the varying definitions of objective reasonableness, reviews a number of court decisions where the Fourth Amendment and qualified immunity have collided, and makes recommendations for minimizing future confusion.

The impact of market liberalization on management accounting in a post-socialist context is explored by focusing upon a key regional trade unit of the Polish Gas Company, a former state monopoly undergoing transformation.

Insights are provided through a contingency theory framework, as modified through a configuration-sequential lens that considers management accounting as an expression of adaptation to a specific configuration of external and internal contingencies.

In the transitional context, the authors found that the direction, pace and manner of management accounting change were characteristic of a late adopter defending against market liberalization. There was a need here to overcome more barriers than in the case of a more established market economy, including through achieving a sufficient level of technological and institutional maturity.

The study focuses on an early phase of liberalization illuminating impacts through a case study of a regional trade unit in the key gas sector company in Poland. Little research has been done in this area following this approach and scarcely anything to the best of our knowledge on the empirical focus.

By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company.

To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector.

The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors.

The designed model is compared to other models presented in the literature.

This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations.

As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.