Proposed changes to the value added tax: implications for tax revenue and price distortions

This paper examines changes to the value added tax (VAT) system proposed recently by the Indonesian Ministry of Finance-in particular that the exemptions for certain sectors be ended. Using the input-output relationships in the economy as a basis, it analyses the implications of these changes for tax revenue and for price distortions. It also considers other feasible changes to the VAT exemptions that could be advantageous. The paper concludes that the estimated revenue impacts of the proposed changes are small relative to the apparent scope for revenue increases from improved administration of the system as it stands.     

Images of Globalisation in the Mass Media

Increasing flows of goods, capital and labour across various national borders have signalled the ever‐increasing integration or ‘globalisation’ of international markets. The impacts of globalisation are complex and multidimensional and have been intensely debated in the academic literature. Likewise, globalisation and its impacts have also gained attention in the mass media. Yet findings on the way globalisation has been portrayed in the mass media are mixed. In this paper, we examine the conceptual evolution and overall progression of tone of globalisation coverage in the Associated Press from 1984 to 2004. We find that AP reporters have weaved a number of key themes in their stories: growth and efficiency, poverty, employment, environment and migration among others. More‐over, we find ‘balance’ in reporting to the extent that both sides of an argument are presented in an article. However, in absolute terms reporting is skewed in favour or against a specific issue depending on story narrative employed. Our empirical results go some way to reconciling why news organisations feel they present balanced and objective coverage while proponents and opponents on a specific issue feel that coverage is biased one way or the other.     

Export tariffs in central African Countries

In recent years the export tariff has Increasingly been abandoned as a policy tool by the developed countries, yet it has been maintained by the less developed countries.     

Per Capita Funding: The Next Step to Better Schools

Changes to the state funding of education through Local Education Authorities must be gradual but are urgently required to improve standards. Dr John Marks, a member of the Hillgate Group which produced Whose Schools?, presents the argument for per capita grants to schools as a halfway-house between local authority funding and vouchers.     

Employability and the ICT worker: a study of employees in Scottish small businesses

This article reports on the changing nature of employment and employability for high‐tech workers in Scotland over the last decade. A somewhat stagnated industry has led to extrinsic rewards such as a good work–life balance, being prioritised over creative work and skills development. The sector is now dominated by small, specialist organisations providing limited training for the few remaining graduates.     

Debugging the system: the impact of dispersion on the identity of software team members

This paper looks at the impact of dispersion of groups of software workers on team and organizational identification. The paper examines at two case studies of software organizations operating in Scotland. One case study is drawn from a software division of a large national telecommunications company, the other from a medium-sized indigenous software firm. Within each organization we examined groups of employees based within and outwith their employing organizations. Our results were broadly consistent with established work within other sectors in finding that the team largely replaced the organization as a focus for identification. However, we also found that there was no difference in the salience of organizational identification between dispersed employees and those based within their employing organization. For many employees the focus on the team as opposed to the organization was a way of reducing subjective uncertainty within a changing corporate environment. Finally, we established that it is team identification rather than organizational identification for software workers that is a greater determinant of affective outcomes such as job satisfaction. The results of this study impact upon contemporary theories of HRM, which promote the design of work systems in order to engender commitment to, and identification with, the organization.     

How did you get up and running? Taking a Bourdieuan perspective towards a framework for negotiating strategic fit

This article suggests a theoretical framework for illustrating significant iterative processes that need to be strategically managed when entering a new field or changing a social position within a field. Applying a process-relational perspective, the framework theoretically underpins what propels individuals to change their behaviour conceptualized as constructing a strategic fit between personal structure and fields. Using Bourdieu’s concepts of habitus, field and capitals as a lens the analysis reveals how capital transformations eventually can lead to a social construction of this temporary strategic fit. The article argues that the performance of habitus expresses temporary field specific social positioning as a social materialization of macrostructures (gender, age, class, etc.). This suggested framework is applied to conceptualizing how nascent entrepreneurs successfully negotiate entrepreneurial processes. It is concerned with a small aspect: how to physically start a business (its registration and the start of trading). In this context, the article unpacks how the transformation of capitals mediates nascent entrepreneurs’ social positioning. This article contributes to the growing ‘social turn’ research situating entrepreneurial processes within social relations and context and the emerging Entrepreneurship as Practice field. It offers practical implications for business support and research directions.     

Influences of Comparative Law in Uruguayan Consumer Protection Law

Journal of Consumer Policy - Uruguay was the last country in MERCOSUR to pass a consumer Protection Law in 2000. The purpose of this article is to analyse the origins and influences of the Law on...