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The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance.

The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities.

The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper.

Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.

This paper aims to examine the relationship between surface acting (SA), deep acting (DA) and organizational commitment (OC).

Guided by affective events theory, the study adapted emotional labour scale and three components model to profile 373 teachers from 30 schools around Peninsular Malaysia. A list-based simple random sampling technique was used to select respondents. Structural equation modeling (SEM) was used to test hypotheses, and the proposed model was assessed through renowned fit indices.

OC was hypothesized as a second-order construct. SEM result indicates that both SA and DA have significant negative relationship with OC. Fit indices of the hypothesized model showed χ²/df ratio (560.069/265) = 2.113, RMSEA (0.055), and CFI (0.936). This result provides empirical support for the data collected.

The study provides new insight on the ongoing debate about SA and DA. Therefore, it advances body of research in this regard. The implication for HR managers is that strategic polices can be institutionalized to buffer the consequences of SA and DA. This is due to the fact that SA and DA may not be abolished for service employees like teachers. The practical implication for teachers is the understanding that emotional regulation process is inevitable because teaching is profoundly an emotional activity job. Besides being a cross-sectional study, the sampled population may have limited the study’s outcomes.

Given existing inconsistent results on the consequences of SA and DA, this study shows that not only SA can lead to negative after-effects, DA can also cause the same. Future study can explore spiritual intelligence to examine how best SA and DA can be performed at reduced consequences on OC.

The study aims to determine how the relationship among links, fit and sacrifice (dimensions of job embeddedness) influence employees' intention to quit in the case of professionals belonging to Generation Y.

A quantitative correlational study was conducted with a cross-sectional dimension of time. The survey technique was applied through a certified online panel. The sample consisted of 211 members of Generation Y.

It has been verified that the only significant dimension for Generation Y is sacrifice.

It is necessary to extend the study of the dimensions of job embeddedness and their influence on employees' intention to quit in different demographic groups. It would be advisable to conduct longitudinal studies to observe the dynamics of job embeddedness throughout the years.

Organizations concerned with retaining the talent of young professionals can focus on the development of policies and benefits that encourage sacrifice.

The finding that the sacrifice dimension is the one that would reduce the intention to leave for Generation Y will help to ensure that organizations retain the workforce that they value.

The study is important to gain a better understanding of Generation Y behavior. In addition, in response to the demand from the literature, the sample considered only Generation Y with work experience.

Domestic abuse (DA) is a major issue with serious psychological, social, societal and economic impacts. Consequently, there has been an increased focus by policymakers and multiple statutory and third-sector agencies on addressing harms associated with DA and fostering healthy intimate and domestic relationships. This paper details the development and implementation of a whole family approach to DA set within a community social services setting.

A detailed description of the development and implementation of a new whole family approach is provided. This includes a focus on the equilibrium programme, an accredited strengths-based, solution-focused group element that has been devised and established for those engaging in harmful behaviours.

The importance of governance, programme support and practitioner supervision are discussed along with the ways these are used by the service. The evaluation framework presented will enable the impact of the programme to be determined over the coming years.

There is clear need to address the significant problem of DA/intimate partner violence. This paper provides a model and accredited treatment approach to implementing a whole family approach to DA set within a community social services setting. This provides an opportunity for early intervention based on a strengths-based, solution focussed approach to addressing harmful behaviours and building skills and resilience.

This paper details a whole system approach to early intervention with families in which there is DA. Providing input via social care child and family support services prior to legal involvement provides an opportunity to avoid an escalation of harms. It also enables solutions to conflict to be found which take account of the relationship between parents and children.

Is it possible to consider organizational entrenchment (OE) and continued commitment (CC) as the same phenomenon? Are there enough differences between CC and affective commitment (AC) to defend that they cannot be part of the same construct? The objective of this study was to examine the convergence of validated measures between OE and CC and their discrimination to AC. The authors’ aim was to compare two models of antecedents and their consequences: the model that includes OE and AC, and the one that includes CC and AC.

An extensive cross-sectional study was conducted with a sample of 1,648 respondents (the majority lived in the Northeast region of Brazil, worked in private services companies, were female, single, under 35 years old, had, at least, begun college studies and received up to five times the minimum wage). A six-point Likert scale was used in this study. To measure OE, CC and AC, the authors used reduced versions of validated measures. To test the hypotheses, first, the authors used Pearson's correlation analysis and then, structural equation modeling, comparing two models of antecedents and consequences (one including OE and AC, and the other, including CC and AC).

As expected, affective commitment had a positive impact on the desired behavior (intention for commitment, defense, staying), whereas entrenchment and continuance commitment had a negative or non-significant impact on these behaviors. Results show the existence of a conceptual and empirical overlap between organizational entrenchment and continuance commitment and indicate that the continuance dimension is not part of commitment but rather part of organizational entrenchment.

The fact that this is a cross-sectional study sets a limitation on the results, for not allowing greater understanding of the dynamics and the causal direction of relationships. Additionally, it follows the trend of studies in the organizational behavior field of utilizing self-reported data, which results in problems related to perceptual bias (Morrow, 2011).

The practical implications of this study regard a greater clarification on which behaviors are expected from either committed and entrenched workers, and which drivers may lead to each of these bonds. Therefore, a better understanding of the phenomenon contributes to the training of managers and to the design of organizational policies and practices.

The clarity of bonds also allows its application to different contexts beyond business organizations, as a step to reach better understanding of commitment and entrenchment in different settings, economical and national realities.

It is expected that these findings add a higher precision to the research on commitment, thus contributing to the validity of the measures. Given these results and confirmation that OE and CC represent the same bond, it is considered appropriate to designate this type of bond simply as OE. Additionally, the results of this study represent a further argument in favor of prioritizing the AC than CC in research and in management of organizational commitment.

The purpose of this paper is to pinpoint some key variables that help shape the notion of older workers as a source of organizational wisdom capital.

Toward that end, the paper reviews a selective bibliography in order to support its arguments.

The evidence garnered throughout this paper – fundamentally through different lens of analysis – suggests that older workers may be considered as valuable assets. Furthermore, a sizeable number of members of this cohort continue, even in the latter stages of their careers, to be willing, well-equipped, and able to enhance, if properly utilized, companies to achieve other patterns of performance. Accordingly, it is advocated here that their knowledge and expertise constitutes an authentic source of organizational wisdom capital that deserves careful attention from organizations to maintain by means of suitable incentives and training.

This paper highlights other aspects that should not be disdained by organizations such as career-ending, work characteristics, and mastery-avoidance goals. Thus, companies that are interested in keeping older talents must be attuned to their wishes and aspirations, as well as being proactive by offering tailor-made job-products to them.

Given the trend of aging workforce, it is likely that organizations will be increasingly impacted by societal demands and public policies toward benefiting and respecting older talents.

This paper advocates that older workers are usually living memories of organizational life. Rather, they tend to keep in their minds those failures and successful ideas, projects, initiatives, and leaderships, which added or not value throughout their trajectories, as well as things that worked out or not. Fundamentally, they are able to provide answers to vital questions.

This study aims to examine the potentially important effects of academic embeddedness on college of business student retention and performance as well as the mediating effects of self-efficacy on the academic embeddedness student outcomes relationships. Improvements in student retention and performance reduce costs for students and universities and lead to higher incomes for graduates.

Data were gathered from students in an entry-level business course at a public university in a rural western state. Approximately 45% of the students were female, and the average age of participants was 20 years old. A survey was administered midsemester to gather data on academic embeddedness and self-efficacy. Retention was indicated by a student enrolling in a business course in a subsequent semester. Performance was measured using end-of-semester course grades. Logistic and linear regression as well as mediation analysis were used to test the hypotheses.

Academic embeddedness was found to positively predict both retention and performance, while self-efficacy was found to positively mediate the academic embeddedness retention relationship. The direct effect of embeddedness on performance was not found when controlling for self-efficacy.

Student retention and performance are important to both students and academic administrators. The findings of this study suggest that retention and performance can both be improved by focusing on factors that more strongly embed students to their colleges.

Embeddedness has been found to have high predictive validity in the employment context. This is one of the first studies to consider the effects of embeddedness in the academic context.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

This paper aims to draw attention to a broad range of experimental institutional initiatives which operate in the absence of a global antitrust regime. The purpose of this paper is to offer food for thought to scholars in other fields of international trade law facing challenges from divergent national regimes.

Taking inspiration from political science literature on institutions, this paper crafts a broad analytical lens which captures various organisational forms (including networks), codes (including soft law) and culture (including epistemic communities). The strength and shortcomings of traditional “bricks and mortar” institutions such as the European Union (EU) and General Agreement Tariffs and Trade/World Trade Organisation are first examined. Then, the innovative global network of International Competition Network (ICN) is analysed.

It highlights the value of the global antitrust epistemic community in providing a conducive environment for extensive recourse to “soft law”. Examples from the EU and the ICN include measures which find expression in enforcement tools and networks. These initiatives can be seen as experimental responses to the challenges of divergent national antitrust regimes.

It is desktop research rather than empirical field work.

To raise awareness outside the antitrust scholarly community of the variety of experimental institutional initiatives which have evolved, often on a soft law basis, in response to the challenges experienced by national enforcement agencies and businesses operating in the absence of a global antitrust regime.

It offers some personal reflections on the ICN from the author’s experience as a non-governmental advisor. It draws attention to the ICN’s underappreciated range of educational materials which are freely available on its website to everyone. It submits that the ICN template offers interesting ideas for other fields of international trade law where a global regime is unrealisable. The ICN is a voluntary virtual network of agencies collaborating to agree ways to reduce clashes among national regimes. Its goal of voluntary convergence is portrayed as standardisation rather than as absolute congruence. Even if standardisation of norms/processes is too ambitious a goal in other fields of international trade law, the ICN model still offers inspiration as an epistemic community within an inclusive and dynamic forum for encouraging debate and creating a culture of learning opportunities where familiarity and trust is fostered.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.