Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management.     

Relationships among consumer vanity,gender, brand sensitivity,brand consciousness and private self‐consciousness

The purpose of this study was to examine relationships among consumer vanity, gender, brand sensitivity, brand consciousness and private self‐consciousness within a context of social comparison theory. The four dimensions of consumer vanity are concern for and positive view of physical appearance and concern for and positive view of achievement. Participants were 400 college students (284 women; 116 men). Participants above the median in three of the four dimensions of vanity (except vanity achievement view) were more sensitive to and more conscious of brand names. Participants above (vs. below) the median in vanity achievement view scored higher on private self‐consciousness. Women scored higher on brand sensitivity, brand consciousness and private self‐consciousness than men. There was a significant correlation between brand sensitivity and brand consciousness. Results support the notion that consumers’ decisions, especially regarding brand names, may be guided by vanity‐related concerns and views.     

Social networks and electronic commerce in China∗

Communications technologies that make up the emerging global information infrastructure have the power to regulate online behavior. Social networks in Chinese society have survived the growth of formal legal institutions and liberalization of China's economy, but it is not clear whether they can survive the regulatory pressures created by global information technology networks. The spread of electronic commerce technologies in China may strengthen legal institutions and open local markets to international competition, but is likely to be resisted by all the same interests that resist those changes in other contexts. The Chinese response to the spread of electronic commerce might take several forms: assimilation; marginalization; or localization of new forms of commercial activity that rely on new technologies.     

Influences on technology strategy in the uk oil- and gas-related industry network

In the course of the last 25 years the UK has seen the emergence of a new, technologically advanced network of organisations underpinning the technical needs of the oil and gas extraction industry.The euolution of this industy network has taken place within a public policy framework which has had too central objectives: to maximize UK industrial involvement in the industry and to maximize. North Sea oil and gas extraction. The extent to which this framework has encouraged the development of new, technology-based firms has not been systematical stuided. This study examines the extent of indigenous incoltlement in the network and the influence of the currrent pressures of economic and policy changes on the performance and strategic planning of these compnies.     

Shaanxi Impressions

Ancient, but longing to be modern
In most people＇s eyes, Xi＇an, the capital of Shaanxi, a province in western China, is an alias for ＂Ancient China＂, which is also what Patricia from Arizona, U.S., who was sitting next to me on my Xi＇an flight thought as well. ＂My husband and I managed to spend one precious day there in our busy China trip schedule, just to have a look at the great Terra Cotta Warriors,＂ Patricia＇s eyes were glimmering as we set off flying towards history. The Terra Cotta Warriors are the masterpiece of the First Qin Emperor, whose dynasty dates back to BC 221 - BC 207. Actually, I would prefer to refer to the city as ＂Chang＇an＂, which used to be the city＇s name in the Tang dynasty （AD 618 - 907） when it served as China＇s capital during the most prosperous period in ancient Chinese history.     

Individual efficiency and club performance: a panel analysis of professional baseball

This paper investigates whether players' individual‐ and club‐level efficiency has substantial impact on club performance in the Chinese Professional Baseball League (CPBL). Using data from 1990 to 2000, and a stochastic frontier model, we propose a different way to measure club‐level efficiency. Our empirical results indicate that club‐level efficiency is crucial to club performance, measured by the winning percentage. Although the literature shows that some inefficient clubs with abundant resources are still very successful on the diamond, our results confirm that club‐level efficiency has a moderate impact on the success of a baseball club in the CPBL. Copyright © 2010 John Wiley & Sons, Ltd.     

Economic importance and statistical significance: Guidelines for communicating empirical research

Abstract

A critical objective for many empirical studies is a thorough evaluation of both substantive importance and statistical significance. Feminist economists have critiqued neoclassical economics studies for an excessive focus on statistical machinery at the expense of substantive issues. Drawing from the ongoing debate about the rhetoric of economic inquiry and significance tests, this paper examines approaches for presenting empirical results effectively to ensure that the analysis is accurate, meaningful, and relevant for the conceptual and empirical context. To that end, it demonstrates several measurement issues that affect the interpretation of economic significance and are commonly overlooked in empirical studies. This paper provides guidelines for clearly communicating two distinct aspects of “significance” in empirical research, using prose, tables, and charts based on OLS, logit, and probit regression results. These guidelines are illustrated with samples of ineffective writing annotated to show weaknesses, followed by concrete examples and explanations of improved presentation.     

Common good leadership in business management: an ethical model from the Indian tradition

While dominant management thinking is steered by profit maximisation, this paper proposes that sustained organisational growth can best be stimulated by attention to the common good and the capacity of corporate leaders to create commitment to the common good. The leadership thinking of Kautilya and Ashoka embodies this principle. Both offer a common good approach, emphasising the leader's moral and legal responsibility for people's welfare, the robust interaction between the business community and the state, and the importance of moral training of leaders in identifying and promoting the common good. We argue that the complex process of re‐orientating corporate priorities towards the common good requires alertness and concerted effort if both business and society are to truly benefit. As Ashoka said: ‘A good deed is a difficult thing’.     

Defensible Space on the Move: Revisiting the Urban Geography of Alice Coleman

This article traces the movement of the concept of ‘defensible space’ from New York City in the 1970s, where it was developed by the Canadian architect/planner Oscar Newman, to London in the 1980s and into design interventions in British public housing in the 1990s, through British geographer Alice Coleman, who acted as an especially powerful transfer agent. In focusing on this urban design ‘concept’ on the move we contribute to existing scholarship on policy mobility and city building in a number of ways. First, we explore an instance of the movement/mobility of a planning concept in a historical period (the recent past) largely overlooked to date. Secondly, we demonstrate that this movement was the result of a disaggregated series of expert knowledge transfers and localized translations of pre‐policy expert knowledge, generated through university‐based research work and networks. We theorize this instance of urban planning mobility by way of the interlinked insights offered by the sociology of science and policy‐mobilities literatures. As this is an instance of university research shaping public policy it also offers an opportunity to reflect upon the meaning of ‘evidence‐based policy’ and the impact agenda in contemporary higher education.