Search results

1 – 10 of over 8000
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Book part
Publication date: 12 December 2022

Mollie T. Adams, Kerry K. Inger and Michele D. Meckfessel

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table…

Abstract

The purpose of this chapter is to serve as a resource for accounting faculty seeking tax-related cases to include in their courses. This annotated bibliography provides a table and discussion of 50 educational tax cases published in six major accounting journals from 2003 to 2021. Cases are classified and discussed by recommended course placement. In addition, the authors make observations about trends in case content and format. This chapter complements the Fogarty (2022) review and commentary on tax cases published in this volume.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-80382-727-8

Keywords

Access Restricted. View access options
Book part
Publication date: 15 July 2019

Peter Boxall, Meng-Long Huo, Keith Macky and Jonathan Winterton

High-involvement work processes (HIWPs) are associated with high levels of employee influence over the work process, such as high levels of control over how to handle individual…

Abstract

High-involvement work processes (HIWPs) are associated with high levels of employee influence over the work process, such as high levels of control over how to handle individual job tasks or a high level of involvement at team or workplace level in designing work procedures. When implementations of HIWPs are accompanied by companion investments in human capital – for example, in better information and training, higher pay and stronger employee voice – it is appropriate to talk not only of HIWPs but of “high-involvement work systems” (HIWSs). This chapter reviews the theory and practice of HIWPs and HIWSs. Across a range of academic perspectives and societies, it has regularly been argued that steps to enhance employee involvement in decision-making create better opportunities to perform, better utilization of skill and human potential, and better employee motivation, leading, in turn, to various improvements in organizational and employee outcomes.

However, there are also costs to increased employee involvement and the authors review the important economic and sociopolitical contingencies that help to explain the incidence or distribution of HIWPs and HIWSs. The authors also review the research on the outcomes of higher employee involvement for firms and workers, discuss the quality of the research methods used, and consider the tensions with which the model is associated. This chapter concludes with an outline of the research agenda, envisaging an ongoing role for both quantitative and qualitative studies. Without ignoring the difficulties involved, the authors argue, from the societal perspective, that the high-involvement pathway should be considered one of the most important vectors available to improve the quality of work and employee well-being.

Access Restricted. View access options
Article
Publication date: 1 August 2002

Pawan Budhwar, Andy Crane, Annette Davies, Rick Delbridge, Tim Edwards, Mahmoud Ezzamel, Lloyd Harris, Emmanuel Ogbonna and Robyn Thomas

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce �…

64582

Abstract

Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.

Details

Management Research News, vol. 25 no. 8/9/10
Type: Research Article
ISSN: 0140-9174

Keywords

Access Restricted. View access options
Book part
Publication date: 18 December 2016

Jade Wong, Andreas Ortmann, Alberto Motta and Le Zhang

Policymakers worldwide have proposed a new contract – the ‘social impact bond’ (SIB) – which they claim can allay the underperformance afflicting not-for-profits, by tying the…

Abstract

Policymakers worldwide have proposed a new contract – the ‘social impact bond’ (SIB) – which they claim can allay the underperformance afflicting not-for-profits, by tying the private returns of (social) investors to the success of social programs. We investigate experimentally how SIBs perform in a first-best world, where investors are rational and able to obtain hard information on not-for-profits’ performance. Using a principal-agent multitasking framework, we compare SIBs to inputs-based contracts (IBs) and performance-based contracts (PBs). IBs are based on a piece-rate mechanism, PBs on a non-binding bonus mechanism, and SIBs on a mechanism that, due to the presence of an investor, offers full enforceability. Although SIBs can perfectly enforce good behaviour, they also require the principal (i.e., government) to relinquish control over the agent’s (i.e., not-for-profit’s) payoff to a self-regarding investor, which prevents the principal and agent from being reciprocal. In spite of these drawbacks, in our experiment SIBs outperformed IBs and PBs. We therefore conclude that, at least in our laboratory test-bed, SIBs can allay the underperformance of not-for-profits.

Details

Experiments in Organizational Economics
Type: Book
ISBN: 978-1-78560-964-0

Keywords

Available. Content available
Book part
Publication date: 22 April 2024

Rob Noonan

Free Access. Free Access

Abstract

Details

Capitalism, Health and Wellbeing
Type: Book
ISBN: 978-1-83797-897-7

Access Restricted. View access options
Book part
Publication date: 3 December 2014

Douglas H. Constance, William H. Friedland, Marie-Christine Renard and Marta G. Rivera-Ferre

This introduction provides an overview of the discourse on alternative agrifood movements (AAMs) to (1) ascertain the degree of convergence and divergence around a common ethos of…

Abstract

This introduction provides an overview of the discourse on alternative agrifood movements (AAMs) to (1) ascertain the degree of convergence and divergence around a common ethos of alterity and (2) context the chapters of the book. AAMs have increased in recent years in response to the growing legitimation crisis of the conventional agrifood system. Some agrifood researchers argue that AAMs represent the vanguard movement of our time, a formidable counter movement to global capitalism. Other authors note a pattern of blunting of the transformative qualities of AAMs due to conventionalization and mainstreaming in the market. The literature on AAMs is organized following a Four Questions in Agrifood Studies (Constance, 2008) framework. The section for each Question ends with a case study to better illustrate the historical dynamics of an AAM. The literature review ends with a summary of the discourse applied to the research question of the book: Are AAMs the vanguard social movement of our time? The last section of this introduction provides a short description of each contributing chapter of the book, which is divided into five sections: Introduction; Theoretical and Conceptual Framings; Food Sovereignty Movements; Alternative Movements in the Global North; and Conclusions.

Details

Alternative Agrifood Movements: Patterns of Convergence and Divergence
Type: Book
ISBN: 978-1-78441-089-6

Access Restricted. View access options
Article
Publication date: 1 February 1978

J.B. Wilkinson

Previous papers have discussed ‘public‐funded’ information resources. We should remind ourselves that public funds come from the economic resource of the country—and that comes…

60

Abstract

Previous papers have discussed ‘public‐funded’ information resources. We should remind ourselves that public funds come from the economic resource of the country—and that comes from Industry and Commerce.

Details

Aslib Proceedings, vol. 30 no. 2
Type: Research Article
ISSN: 0001-253X

Access Restricted. View access options
Article
Publication date: 1 November 1917

The unsatisfactory state of the law with regard to prosecutions for impoverished milk has been further exemplified in a series of prosecutions at Oldham. Three farmers were…

25

Abstract

The unsatisfactory state of the law with regard to prosecutions for impoverished milk has been further exemplified in a series of prosecutions at Oldham. Three farmers were summoned for having sold milk “ not of the nature, substance and quality demanded by the purchaser,” and the evidence produced showed that the milk in each case was not only deficient as compared with the standard set by the Board of Agriculture, but even more deficient when compared with mixed samples taken at the farm. The Deputy Town Clerk, who conducted the prosecution, pointed out that the case of Wilkinson v. Clark clearly showed that the Inspectors were justified in going to the farm for a second sample, if the second was comparable with the first, and were entitled to rely on the Public Analyst's certificate for both samples. He argued that, in view of the enhanced price of milk, it was very necessary that the purchaser should be adequately protected and that he should obtain what he paid for — pure unadulterated milk. The defence in the first case was a denial of the milk having been tampered with, it being sold “ as it came from the cow.” Results of experiments at the Yorkshire College for Agricultural Education were quoted to show that wide variations in the quality of the milk might occur for which the farmer ought not to be held responsible. In the present case it was admitted that one of the cows was not milking satisfactorily, and had a “ hard udder.” The milk from this cow when examined closely, was stated in the defendant's evidence to be “ more like water.” This had only been found out on the morning when the first sample had gone into the churn for sale. The Bench, after consultation, expressed themselves satisfied that the milk had not been tampered with, and dismissed the summons.

Details

British Food Journal, vol. 19 no. 11
Type: Research Article
ISSN: 0007-070X

Access Restricted. View access options
Book part
Publication date: 19 October 2020

Lixuan Zhang, Eric Smith and Andrea Gouldman

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data collected…

Abstract

This study examines the impacts of three individual values on the willingness to pay and perceived fairness of use tax on Internet purchases. Analysis of survey data collected from 114 taxpayers reveals that while a strong sense of national identity is significantly correlated with fairness perceptions of use tax, it is not significantly related to perception of willingness to pay use tax. Our findings suggest that taxpayers with a high level of religiosity are more willing to pay use tax, although they do not perceive the use tax to be fair.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-83909-185-8

Keywords

Access Restricted. View access options
Article
Publication date: 1 April 2003

Lynn Godkin, Graeme Doughty and Brooke Hoosier

Japanese‐focused management papers were examined to answer four questions: (1) Has there been a relative increase in the proportion of Japanese‐focused papers published? (2) Has…

207

Abstract

Japanese‐focused management papers were examined to answer four questions: (1) Has there been a relative increase in the proportion of Japanese‐focused papers published? (2) Has there been a relative increase in the proportion of Japanese‐focused Organizational Behavior (OB) papers published? (3) What is the nature of Japanese‐focused OB papers? and (4) Are there “gaps” in the Japanese‐focused OB literature? The paper particularly reports current content appearing between 1994 and 2001 juxtaposed with that reported earlier by Godkin, Endoh, and Cahill (1995) appearing between 1981 and 1993.

Details

The International Journal of Organizational Analysis, vol. 11 no. 4
Type: Research Article
ISSN: 1055-3185

1 – 10 of over 8000
Per page
102050