Business Groups and Corporate Social Responsibility

We present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in taxpayer discussions. The model comprises several main actors (tax laws, tax authority, tax practitioners, and the taxpayer’s social network) and describes the multiple ways in which they relate to taxpayers’ behaviour. We also conduct a more focused analysis to show that the majority of taxpayers seem unconcerned with many of the variables that have been the focus of tax behaviour research (e.g. audits, penalties, etc.), and that most people are motivated to be compliant and are more concerned with how to comply than whether to comply. Moreover, we discuss how these ‘real-world’ tax discussions question common assumptions in the study of tax behaviour and how they inform our understanding of business ethics more generally.     

The Determinants of Plant Exit: the Evolution of the U.S. Refining Industry

This paper analyzes the exit and expansion of U.S. petroleum refineries using plant-level data from 1947 to 2013. We find that small refineries and refineries owned by a multi-plant firm are more likely to close. If a multi-plant firm closes a refinery, it closes a smaller one. Unlike previous research, we find no clear relationship between a firm’s share of national refining capacity and the probability of refinery exit. We also find that refineries close when the industry as a whole has low capacity utilization. In total, firms close small, likely inefficient, refineries when refinery utilization is low.     

Betreuungsrecht: Hier hakt’s

Zusammenfassung  Vollmacht oder Rechtliche Betreuung — Wenn Menschen aufgrund einer psychischen Krankheit oder einer k?rperlichen, geistigen oder seelischen Behinderung nicht mehr in der Lage sind, ihre pers?nlichen Angelegenheiten zu regeln, ben?tigen sie eine Person, die diese Aufgaben für sie übernimmt. Existiert keine Vorsorgevollmacht, bestellt das Vormundschaftsgericht auf Antrag oder von Amts wegen einen Rechtlichen Betreuer.     

Response style corrected market segmentation for ordinal data

Survey data collected for market segmentation studies is typically ordinal in nature. As such, it is susceptible to response styles. Ignoring response styles can lead to market segments which do not differ in beliefs, but merely in how segment members use survey answer options and which possibly occur in addition to the belief segments. We propose a finite mixture model which simultaneously segments and corrects for response styles, permits heterogeneity in both beliefs and response styles, accommodates a range of different response styles, does not impose a certain relationship between the response style and belief segments, and is suitable for ordinal data. The performance of the model is tested using both artificial and empirical survey data.     

A Four-Country Study of the Associations Between Bribery and Unethical Actions

The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data gathering, we controlled for social desirability response bias in the responses of the students who participated in our study. Our data indicate significant differences between the views of the students from Colombia, Ecuador, and South Africa when compared to the views of the students from the United States. The analysis indicates that, for all four dilemmas, the most significant variable was the belief about how ethical it was to pay a bribe to avoid a traffic ticket. In addition, in three of our four dilemmas, Paulhus’ Impression Management Subscale, which measures social desirability response bias, was the second most significant variable. Finally, in three of the four dilemmas, the students from Colombia, Ecuador and South Africa thought the actions described in the dilemmas were less ethical than the students from the United States.

The impact of education,experience and inner circle advisors on SME performance: insights from a study of public development centers

In this study, we investigate the effects of entrepreneurial human capital on SME performance using data on 2,713 SMEs within the European Union. Performance was measured in two ways: profitability as ROA and productivity as revenue per employee. Results indicate that both profitability and productivity are positively related to industry-specific knowledge possessed by the CEO-owner prior to starting up the firm and the general business knowledge acquired once the firm is up and running. Experience as a result of having previously worked in a firm in the same industry before starting a business was related to productivity, but there is no relation with profitability. There is a link between performance and inclusion of other CEO-owners in the founder’s inner circle of advisors. This relationship is positive when the advisor’s venture has experienced failure and negative when the advisor’s venture has been successful. We discuss the significance of these findings for research and practice.     

Hat Deutschland ein Marktmachtproblem?

The long-term development of market power and business concentration is attracting considerable international attention. This is being driven by an intersectoral increase in market power — particularly in the USA but also in other countries — as observed in current empirical research. This is seen as a cause for macroeconomic developments. The Monopolies Commission — which has the mandate in Germany to report on business concentration — concluded in its current report that although the concentration of turnover in Germany has recently been relatively constant, the price-cost markups of companies have risen significantly after the crisis. In addition, indirect corporate links via institutional investors represent a potential competition problem.     

Does inter-firm learning and trust promote firm innovativeness?

This paper elaborates on a theoretical framework that assesses the effects of inter-firm trust and learning on firm’s subsequent innovation output. We argue that joint problem solving arrangements play an intermediate role in firm innovativeness by promoting the sharing of complex and difficult-to-codify knowledge and information. Using survey data from a sample of 194 firms from the mainland of China, we find that inter-firm trust and learning have positive impacts on both buyer innovativeness and seller innovativeness. It is also found that there is a positive interactive relationship between trust and learning. Furthermore, their inter-effect and complementarity facilitate innovativeness by promoting joint problem solving at the firm level. Based on these findings, theoretical and managerial implications are discussed.     

Umgang mit psychischen Phänomenen in der Pflege

Zusammenfassung  Krankheiten aus dem Bereich der Psychiatrie — Es gibt immer mehr Menschen, die an psychischen Beschwerden leiden oder psychische Ph?nomene zeigen, wie Orientierungsverlust, Hoffnungslosigkeit oder selbstverletzendes Verhalten. Das hat verschiedene Ursachen und ver?ndert auch den pflegerischen Umgang mit Betroffenen, die wegen anderer Erkrankungen behandelt werden. Thema dieses Beitrages ist die Hoffnungslosigkeit. Literatur bei den Verfassern     

Corruption and Its Effects on FDI: Analysing the Interaction Between the Corruption Levels of the Home and Host Countries and Its Effects at the Decision-Making Level

This study furthers our understanding of how corruption affects the decision-making process of allocating foreign direct investment. Drawing on the responses of 28 managers in charge of establishing operations in a highly corrupt host country, we argue that those firms based in home countries with low levels of corruption are more proactive in preparing to face corruption abroad than those based in countries with high corruption levels. This means that firms from less corrupt home countries have strategies in place to deal with high corruption abroad. This finding is based on the fact that these firms have stronger pressures to not engage in corruption from their home stakeholders. Also, these firms might not have the experience of dealing with corruption at home, which hinders their potential to deal with corruption abroad. On the other hand, those firms based in highly corrupt home countries do not have clear strategies to deal with corruption abroad. This assertion is based on the fact that these firms might have familiarity in dealing with corruption and thus, might not see it as an obstacle to operating abroad.