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Article
Publication date: 12 June 2009

Luisito Bertinelli, Olivier Cardi, Teoman Pamukçu, Eric Strobl and Robert Thornton

The purpose of this paper is to investigate the patterns and determinants of excess labour turnover (churning) in the Luxembourg labour market using a rich employer‐employee…

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Abstract

Purpose

The purpose of this paper is to investigate the patterns and determinants of excess labour turnover (churning) in the Luxembourg labour market using a rich employer‐employee matched data set.

Design/methodology/approach

The paper formulates a model to explain churning rates using three sets of explanatory variables: various worker characteristics, establishment characteristics, and two‐digit sector‐specific characteristics. The data used are from the Luxembourg social security system for the period 1992‐2003.

Findings

The findings show that there are high churning levels in Luxembourg, that their determinants vary significantly across sectors, and that much of this variation can be explained by worker‐ and establishment‐specific features.

Research limitations/implications

A major question, still undecided in the research literature, is whether churning is simply the result of random job‐worker mismatches.

Originality/value

There are relatively few prior studies that have examined which employee and employer characteristics are associated with excess worker turnover, and the paper is the first to analyze the phenomenon of churning in the Luxembourg labour market. Luxembourg has recently experienced impressive employment growth (about 3.5 percent annually) since the beginning of the 1990s; and, Luxembourg being a small economy, it was feasible to analyze the entire population of workers and firms.

Details

International Journal of Manpower, vol. 30 no. 3
Type: Research Article
ISSN: 0143-7720

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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

101260

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 21 May 2009

Xiaowen Tian and Shuanglin Lin

Using panel data of 11324 firms in China from 1996 to 1999, the study finds that FDI tends to generate positive technology spillovers to domestic firms within the same industry…

616

Abstract

Using panel data of 11324 firms in China from 1996 to 1999, the study finds that FDI tends to generate positive technology spillovers to domestic firms within the same industry, but adversely affect productivity of domestic firms in other industries. It is also found that both the positive and the adverse effects are more significant at the local than the national level. Evidence from China thus suggests that FDI technology spillovers are in favor of domestic firms within the same industry rather than domestic firms in other industries, and are most likely to affect domestic firms within the same locality. The finding has significant implications for the study of the interaction between MNEs and local firms in emerging markets.

Details

Journal of Asia Business Studies, vol. 3 no. 2
Type: Research Article
ISSN: 1558-7894

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Book part
Publication date: 22 November 2017

Duane Windsor

This chapter examines the ethics and business diplomacy of legal tax avoidance by multinational enterprises (MNEs).

Abstract

Purpose

This chapter examines the ethics and business diplomacy of legal tax avoidance by multinational enterprises (MNEs).

Design/methodology/approach

The methodology assembles the relevant literature and examines alternative interpretations of corporate tax strategy. Key topics include business ethics and responsibility, business sustainability, economic patriotism and corporate inversions, tax havens, and possible solutions.

Findings

The debate concerns whether legal tax avoidance is unethical and/or poor business diplomacy. There are three possible strategies for MNEs. One strategy is intentional tax avoidance. Another strategy is business–government negotiation concerning tax liability. Another strategy is business diplomacy aimed at maximizing the social legitimacy of the firm across multiple national tax jurisdictions.

Social implications

The chapter assesses four possible solutions for corporate tax avoidance. One solution is voluntary tax payments beyond legal obligations whether out of a sense of ethics or a strategy of business diplomacy. A second solution is international tax cooperation and tax harmonization in ways that minimize opportunities for tax avoidance. A third solution is increased stakeholder pressure emphasizing business diplomacy and tax cooperation and harmonization. The fourth solution is negotiated tax liabilities between each business and each jurisdiction.

Originality/value

The chapter provides an original systematic survey of the key aspects of corporate international tax avoidance in an approach in which business ethics and business diplomacy are better integrated. The value of the chapter is that it provides information and assembles relevant literature concerning corporate international tax avoidance, and addresses possible solutions for this problem.

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Article
Publication date: 18 January 2016

Kurt Matzler, Andreas Strobl and Franz Bailom

Under certain conditions, a mass of people can be smarter than the best expert – even if the expert is part of the group. In this paper we show how leaders can improve decision…

2149

Abstract

Purpose

Under certain conditions, a mass of people can be smarter than the best expert – even if the expert is part of the group. In this paper we show how leaders can improve decision making by tapping into the collective intelligence of their organization.

Design/methodology/approach

Based on James Surowiecki’s four conditions of collective intelligence (cognitive diversity, independence, utilization of decentralized knowledge, and effective aggregation of dispersed knowledge), we discuss how leaders can tap into the wisdom of the crowd of their organizations.

Findings

We show how leaders can increase cognitive diversity in decision making, access decentralized knowledge in their organizations, encourage individuals to contribute their knowledge without interference from peer pressure, conformity or influence from superiors, and how knowledge can effectively be aggregated to make wiser decisions.

Originality/value

While various tools exist to reap the collective intelligence of a group, we argue that leaders also must change their attitudes and leadership styles. Using evidence from various studies and several examples we show what leaders can do to make smarter decisions.

Details

Strategy & Leadership, vol. 44 no. 1
Type: Research Article
ISSN: 1087-8572

Keywords

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Book part
Publication date: 8 April 2010

Nickie D. Phillips

Purpose – This chapter explores the commercially successful and critically acclaimed motion picture The Dark Knight as a cultural artifact that both reflects and influences…

Abstract

Purpose – This chapter explores the commercially successful and critically acclaimed motion picture The Dark Knight as a cultural artifact that both reflects and influences popular notions of crime and justice in the aftermath of the September 11, 2001, terrorist attacks.

Design/methodology/approach – From a cultural criminological perspective, this chapter examines ideological messages pertaining to crime and justice presented in the film, including the framing of conflict as one between good and evil, justifications for extralegal violence, and reliance on absolute power as a means of social control. This chapter assesses reactions to the film as a “ritual moral exercise” in which viewers assuage their anxieties and insecurities in a post-9/11 world.

Findings – This chapter investigates representations of justice in the film, including the construction of the villain as “other,” the perception of constitutional procedures as impediments to justice, the embrace of vigilantism, and the willingness to sacrifice transparency of government authorities while accepting widespread surveillance in a time of crisis. Such themes resonated with some viewers who interpreted the film as offering explicit vindication for many of the questionable tactics used in the war on terror.

Originality/value – This chapter argues that popular media, specifically fictional entertainment media, play a role in reflecting and informing collective sentiments of justice. It offers an analysis of The Dark Knight as celebrating individualized, American-style retributive justice in a post-9/11 context.

Details

Popular Culture, Crime and Social Control
Type: Book
ISBN: 978-1-84950-733-2

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Book part
Publication date: 28 February 2025

Leena Helavaara Robertson

Abstract

Details

Completing Your EdD: The Essential Guide to the Doctor of Education, Second Edition
Type: Book
ISBN: 978-1-83608-814-1

Available. Content available
Article
Publication date: 18 January 2016

Robert Randall

142

Abstract

Details

Strategy & Leadership, vol. 44 no. 1
Type: Research Article
ISSN: 1087-8572

Available. Content available
Article
Publication date: 18 January 2016

Catherine Gorrell

158

Abstract

Details

Strategy & Leadership, vol. 44 no. 1
Type: Research Article
ISSN: 1087-8572

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Article
Publication date: 24 May 2022

Diba Erdem and Joachim Rojahn

This study examines the importance of financial literacy in explaining financial resilience in four continental European countries during the coronavirus disease 2019 (COVID-19…

1184

Abstract

Purpose

This study examines the importance of financial literacy in explaining financial resilience in four continental European countries during the coronavirus disease 2019 (COVID-19) crisis while controlling for a wide set of additional determinants.

Design/methodology/approach

Variable importance may vary with the technique applied. Therefore, different classification techniques, such as logistic regression, partial proportional odds regression, and conditional random forest, have been employed. The analysis relies on the Survey of Health, Ageing and Retirement in Europe in the context of COVID-19, collecting 4,781 observations from France, Germany, Italy, and Spain.

Findings

In line with previous studies, financial resilience is found to increase with financial literacy that consistently ranks in the midfield in terms of variable importance among all explanatory variables.

Practical implications

The findings reveal the most important features that improve financial resilience. Financial literacy is one of the few determinants of financial resilience that can be actively shaped. To increase preparedness for future crises, a policy mix of financial education, regulation, and nudging may help increase financial literacy and, subsequently, financial resilience.

Originality/value

The better the financial literacy, the more protected individuals are from macroeconomic shocks. However, most previous studies do not rely on data samples that cover such crises. Moreover, most of the previous studies rely on single classification techniques, while this study applied traditional and data-mining techniques to assess feature importance.

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