Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (University of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- (and profession-) specific test, and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the tax-specific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons.     

The Effects of Environmental Factors on the Behavior of Chinese Managers in the Information Age in China

This paper examines the effects of environmental factors on the ethical behavior of managers using computers at work in Mainland China. In this study, environmental factors refer to senior management, peer groups, company policies, professional practices, and legal considerations. Ethical behaviors include attitudes to disclosure, protection of privacy, conflict of interest, personal conduct, social responsibility, and integrity. A questionnaire survey was used for data collection, and 125 mainland Chinese managers participated in the study. The results show that peer groups, professional practices, and legal considerations do influence the ethical behavior of mainland Chinese managers in the areas of social responsibility, integrity, and accountability. A discussion of the implications of the results is also provided in this paper.     

What Makes Apple Golden

The mass market is supposed to bedead, but you would never know it from Apple. In February the iTunes Store be-came the second-largest music retailer inthe U.S., right behind Wal-Mart. The i-Pod is to music players what Kleenex isto tissue or Xerox is to copiers. Almosteverything Apple makes transcends gen-     

By the teeth: A critical examination of James Scott's The moral economy of the peasant

Peasant households in Southeast Asia and elsewhere live on the margin of subsistence. Their survival strategies make them technological conservatives and weavers of reciprocal webs of social obligation and dependence. James C. Scott has argued that the fabric of this “moral economy” both guarantees subsistence for the peasants and forms the touchstone on which their judgements of social justice are tested. When those who should offer succor withdraw it, peasants are outraged and from their anger springs peasant rebellion. Two South Asian peasant rebellions of the 1940s (Telengana and Tebhaga) fail to support Scott's account and raise major questions about his historical method. Two others case studies focused on the early years of colonial contact (the Padri Wars and the capitalist transformation of the Kaveri delta) lead the authors to question sharply the existence of a “moral economy of the peasant” and to suggest that Scott has inadvertently presented a landlord's view of peasant society.     

Systematic Price Differences Between Successive Auctionsare no Anomaly

Identical cases of wine are often auctioned one immediately after another. Ashenfelter (1989) reports that on average, the later lots fetch less. Such a systematic price difference seems anomalous, the more so because it is shown here that rational expectations imply not equal, but rising, prices. Risk aversion is an obvious way of reconciling the evidence with rational behavior. There is an alternative explanation. The auctions observed by Ashenfelter involved a buyer's option, whereby the first-round winner could purchase further cases at the same price. It is shown that this feature may both account for the observed price trajectory and raise seller revenue.     

MAKING ARCHIVAL CHOICES FOR BUSINESS HISTORY

To become more proactive in their acquisition of the archives of Victorian business, the University of Melbourne Archives adapted a methodology pioneered by the Minnesota Historical Society. This enabled them to establish criteria to identify industrial sectors, and target specific companies within them, which match the strengths of the Victorian economy; and to determine the type of records required to adequately document both company and sector.     

A Final Appraisal of ‘Bridlington’? An Evaluation of TUC Disputes Committee Decisions 1974–1991

Abstract : This paper reviews decisions of TUC Disputes Committees from 1974 to 1991. It considers whether the rather different conclusions of studies of earlier periods are still valid and assesses the effectiveness of 'Bridlington' in resolving disputes over new issues, in particular 'single-union deals'. It concludes that there is still a role for a voluntary disputes resolution mechanism of this kind, although recent experience has shown that it has its [imitations. TUC-affiliated unions will therefore lose a useful mechanism for promoting the efficient use of their resources if the 1993 change in the law leads to Bridlington being abandoned.     

Trade Openness and Growth: Who Benefits?

We investigate the relationship between economic growth andforeign trade, testing whether the benefits of trade vary overtime and across countries. Our results confirm previous findingsthat specialization in primary exports is bad for growth. Whiletrade openness promoted convergence in the 1960s and 1970s,we find that since 1980 the benefits of trade accrued mostlyto the richer economies, with little benefit to the less developedeconomies. Most of the dynamic benefits of trade are obtainedthrough productivity growth, with a small contribution comingthrough increased investment.