Classroom Games: Candidate Convergence

This article details an experiment that is easily run in the classroom. It demonstrates how two-candidate elections quickly converge to an equilibrium. It points out that the equilibrium is centered on the median voter. Finally, it illustrates what happens when preferences or institutions change. Material associated with conducting the experiment is provided, as is supplemental material for classroom instruction.     

Italian Debate and Dialogue on Thorstein Veblen

A bstract . In the first quarter of the 20th century, Thorstein Veblen ranked with John Dewey, George H. Mead, and Charles Sanders Peirce among the topmost American original and creative thinkers. In Italy he was the subject of much debate and dialogue but the perception of his scholarly work evolved through several phases. He was seen first as a forerunner of Franklin Delano Roosevelt's New Deal. Then as a leading figure in institutional economics. Finally as a social scientist pioneering in the interdisciplinary approach to analysis and to the formulation of public policy , as well as an early Futurologist But his considerable influence in America contrasts with his lack of influence in Italy, probably because cultural differences hamper understanding.     

Moral ethics v. tax ethics: The case of transfer pricing among multinational corporations

In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics (Josephson, 1988). Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision.This paper examines the compatibility of tax minimization goals, following a code of professional conduct, with moral ethics, using the transfer pricing problem in a multinational environment. A case that presents a common scenario for international firms is used as a vehicle to discuss the underlying tax and ethical ramifications.Don R. Hansen is Professor of Accounting at Oklahoma State University, Stillwater, OK, USA.Rick L. Crosser is Associate Professor of Taxation and Coordinator of Graduate Programs at Weber State University, Ogden, UT, USA.Doug Laufer is Associate Professor and Willard Eccles Accounting Research Fellow at Weber State University, Ogden, UT, USA.     

Beyond the enterprise: trade union representation of freelances in the UK

Interest has grown in the methods that trade unions can use to organise and represent the substantial proportion of the workforce engaged in ‘contingent work’. This article examines trade union representation of self‐employed freelances in the UK. Empirical material is presented from case studies of the media and entertainment unions, with their long history of representing freelances, and more recently established unions representing freelance tour guides, interpreters and translators. The analysis indicates that there is a distinctive form of freelance unionism in the UK which is distinguished by its emphasis on organising and representing workers in the external labour market where they seek work and develop a mobile career. This orientation ‘beyond the enterprise’ distinguishes freelance unionism from the dominant form of unionism in Britain.     

2010年报业的三大发展趋势——提交给美国贸易委员会的证词

我的职责就是研究新闻界的状况，尤其是报业的状况，包括其当前的情势和未来的趋势。我想，这让我成了“当前的圣诞幽灵”（the Ghost of Christmas present）。很不幸，目前该行业的财务状况与鲍勃·克拉齐特家庭（Bob Cratchit＇s family）当时的状况有着很多类似之处。在很多大城市中，