The impact of company-car taxation policy on travel behavior

This paper explores the impact of company car taxation on travel behavior. It focuses on a nationwide case study in Israel, which experienced a massive growth in the extent of company cars and which has implemented various policy changes in the taxation of company cars. A survey of 400 employees who have a company car and 230 employees who have only a privately owned car clearly points out the significant impact exerted by company cars on travel behavior, negatively affecting sustainable transportation development. The practice of and taxation policy in regard to the company car result in considerable extra mileage and encourage car usage by the employee's entire household. Changes in the taxation of a company car as well as in employer's policy toward company car usage may bring about a significant change in drivers' decisions regarding the willingness to have a company car and their travel behavior.     

Evaluating Moral Issues in Motivation Theories: Lessons from Marketing and Advertising Practices

Motivation theories in the management and organizational behavior literature represent researchers’ attempts to understand the processes that cause people to act productively in the context of the employment relationship, for the benefit of their employers (Miner Organizational behavior, performance and productivity New-York: Random-House 1988). These theories attempt to develop tools that will enable managers to make their employees’ behavior cost-effective and directed toward the achievement of the organization’s goals. From this perspective, motivational and marketing practices are quite similar, especially if we compare motivational and advertising practices. The goal of both is to propel people into behaving in a way that will benefit the organization. This paper examines what the well-developed criticism of advertising and marketing practices can teach us about the use of motivational practices in work organizations. Following Bishop’s (Business Ethics Quarterly 10: 371–398, 2000) framework of the moral issues raised by ads, this paper critically investigates the moral meaning of classic motivational theories and practices and their implications for both theoreticians and practitioners.     

Uneasy Alliances: Lessons Learned from Partnerships Between Businesses and NGOs in the context of CSR

Interest in Corporate Social Responsibility (CSR) has proliferated in academic and business circles alike. In the context of CSR, the spotlight has traditionally focused on the role of the private sector particularly in view of its wealth and global reach. Other actors have recently begun to assume more visible roles in the context of CSR, including Non-governmental organizations (NGOs) which have acquired increasing prominence on the socio-economic landscape. This article examines five partnerships between businesses and NGOs in a developing country context that fall in the realm of CSR. The article starts with a literature review, delineating foundational underpinnings that have to be carefully designed and crafted to promote the success of collaborative ventures. An empirical study of five selected partnerships between businesses and NGOs in Lebanon is then presented, allowing to derive interesting insights into types of existing alliances, their relational characteristics as well as salient factors considered most determinant of success or failure in this regard.     

Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms

Under a formulary apportionment system of taxing multinational corporate income, U.S. tax liabilities would be based on the product of a multinational firm's worldwide income and the fraction of their real activities that occur in the United States – typically, an average of asset, payroll, and sales shares. This analysis utilizes financial reporting data for 50 large U.S. multinational firms to analyze how tax payments would change under a possible formulary system, updating Shackelford and Slemrod (1998). Our time period is 2005–2007 instead of 1989–1993. We find that tax payments under formulary apportionment would increase modestly overall but by a lower magnitude than found by Shackelford and Slemrod. Given the changes in the international tax environment since the earlier time period, this is a puzzling finding; we speculate regarding possible explanations.     

Factors Inducing National Media Coverage for Tourism in Rural versus Urban Areas: The Role of Public Relations

This study examines the relationship between media coverage patterns of rural and urban tourist spaces in Israel, the characteristics of these spaces, and the way in which public relations (PR) are conducted to promote rural tourism in those areas. Using geographical distance, population size and type of tourist products for the spatial variables, PR financial budgets and PR practice types for the PR variables, the study examines their relative importance for rural versus urban tourism promotion. Results show that ongoing professional PR is crucial for the success of rural destinations in receiving large and positive national media coverage.     

Relationships among Strategic Capabilities and the Performance of Women-Owned Small Ventures

This study of small, life-style ventures owned by women focuses on the strategic, firm-level factors related to business performance. A theoretical model drawing on the resource-based theory is developed and tested empirically. The model includes strategic capabilities, management styles, and their relation to performance. It is tested empirically on a sample of 220 Israeli female business owners. Analysis reveals that life-style venture performance is highly correlated with certain aspects of the business owner's skills as well as the venture&apops;s resources. Paradoxically, the owner/managers in the sample rate their skills and their venture's resources as being weak in precisely those areas that correlate positively with business performance. These findings suggest that performance of life-style ventures owned by women depends more on marketing, financial, and managerial skills than on innovation.     

Maturing born globals and their acquisitive behaviour

Born globals are becoming more common in our interconnected world. While a body of knowledge exists regarding the establishment and early growth of born globals, we know less about how these companies develop. Arguing that acquiring new knowledge, technologies, and products will enable companies to survive beyond their initial success, the current study specifically aims to explore the value of technology-motivated acquisitions, and their effect on performance. To this end, the study employs a hybrid methodology; statistically studying 108 acquisitions conducted by 45 maturing, technology-based born globals in Israel over a period of 10 years, and further substantiate the findings with an in-depth case analysis of four sample companies. The results indicate that technology-motivated acquisitions are valuable in terms of both financial performance and independent survival, but that there likely exists an optimal threshold, indicating that such a strategy, though beneficial, should be carefully managed.     

Borders of Peace in Policy and Practice: National and Local Perspectives of Israel-Jordan Border Management

Border-management policies are designed to balance national interests of border control with the costs of monitored cross-border interaction. These policies, formulated by national authorities, are often based on constructed definitions and interests of national security rather than wider understandings of the components of human security. This is especially evident in post-conflict borders where local initiatives of economic, social and environmental cross-border interaction are posed to contribute to regional stability and security. This article analyzes civilian cross-border cooperation in the southern section of the Israel-Jordan border region, distinguishing between local and national perspectives regarding border management. Focusing mainly on Israel's policies the article demonstrates how despite the vision of good neighbourly relations and their potential contribution towards regional prosperity and stability, local cross-border initiatives have been inhibited in the name of national security. The case study demonstrates the mechanisms and ramifications of exclusive securitisation policies of post-conflict border management.     

Dancing as fast as they can: Israeli high‐tech firms and the Great Recession of 2008

This article shows that the Israeli economy weathered the Great Recession of 2008 rather well. Macroeconomic data show that Israel, with international trade that is highly dependent upon small, high‐tech multinationals, increased its outgoing foreign direct investment (FDI), outgoing greenfield investments, and exports during 2008 and attained good results compared to the European Union and the United States. The explanation offered is based on the predominance of high‐tech, born global companies and small high‐tech multinationals in Israel. Business strategies based on (1) size and flexibility, (2) focusing and tailoring, and (3) innovativeness and globalization allowed many of Israel's small, high‐tech multinationals to continue growing and attain their goals despite the Great Recession of 2008. Five case studies are presented to exemplify this argument. The continuing success of the high‐tech sector and its contribution to Israel's economy explains, among other things, why Israel was relatively unaffected by the crisis. © 2011 Wiley Periodicals, Inc.