Tina Ting Swan, Bruce Qiang Sun and Frederick Floss
The purpose of this paper is to show how the taxation effect on cross-state smuggling can be a valid instrumental variable for lagged and future consumption together with the…
Abstract
Purpose
The purpose of this paper is to show how the taxation effect on cross-state smuggling can be a valid instrumental variable for lagged and future consumption together with the local price series.
Design/methodology/approach
On the same grounds, the authors raise the question using the rational-addiction model by noticing that the neighboring price differentials really capture the possible smuggling or bootlegging effects.
Findings
Moreover, the authors look into the extended model to test the key condition that the expected future financial consequences will affect the current consumptions.
Originality/value
This supports the rational-addiction model, which can be used to plan the taxation for the forward-looking consumptions.
Details
Keywords
The rise of the ‘green movement’ in Europe over the last 10 years has been quite astonishing. From being dismissed as cranks and eccentrics, they have reached the position where…
Abstract
The rise of the ‘green movement’ in Europe over the last 10 years has been quite astonishing. From being dismissed as cranks and eccentrics, they have reached the position where they are either important pressure groups (as in the UK) or have real political power (in those countries that have proportional representation). This pressure and power has implications for the way in which businesses carry out their activity. We are already seeing the ‘greening’ of commerce, starting with those organisations who are nearest to the end user such as retail stores. This ‘greening’ process will move backwards up the supply chain over the next few years to influence many organisations.
VINE is produced at least four times a year with the object of providing up‐to‐date news of work being done in the automation of library housekeeping processes, principally in the…
Abstract
VINE is produced at least four times a year with the object of providing up‐to‐date news of work being done in the automation of library housekeeping processes, principally in the UK. It is edited and substantially written by The Information Officer for Library Automation based in Southampton University Library and supported by a grant from the British Library Research and Development Department. Copyright for VINE articles rests with the British Library Board, but opinions expressed in VINE do not necessarily reflect the views and policies of the British Library. The subscription for 1983 for VINE is £22 for UK subscribers and £25 for overseas subscribers. The first copy will be charged at normal rate, but all others will be supplied for only £12 per year UK and £14 per year overseas. VINE is available in either paper copy or microfiche and all back issues are available on microfiche.
There has been ample research on the antecedents and consequences of workplace sexual harassment (WSH), a volatile issue in contemporary labor markets. There is, however, a…
Abstract
Purpose
There has been ample research on the antecedents and consequences of workplace sexual harassment (WSH), a volatile issue in contemporary labor markets. There is, however, a lingering gap in the scholarly literature regarding the organizational practices involved in contending with WSH incidents following their occurrence. By exploring the practices and challenges of sexual harassment commissioners, a mandatory role performed by Israeli human resource practitioners, this study aims to unpack the embedded power dynamics, which construct how WSH is both deciphered and handled within organizations.
Design/methodology/approach
In-depth semi-structured interviews were conducted with 45 sexual harassment commissioners (SHCs) in various business organizations in Israel to explore practitioners' conceptions of the challenges underlying their role. A grounded theory approach was utilized.
Findings
The findings demonstrate that, while SHCs seemingly are empowered by their exclusive authority to inquire into an intricate organizational matter, counter practices have emerged to undermine their authority and influence. This negatively affects their ability to reduce the prevalence of WSH. SHCs' attempts to approach WSH utilizing a power discourse are eroded by systematic barriers that channel them toward adoption of the default legal discourse. The latter frames WSH in terms of individual misconduct rather than as a phenomenon stemming from and expressive of organizational and societal gender inequalities.
Research limitations/implications
This study does not represent the voices of WSH complainants or of top executives. The data focused on SHCs' descriptions of their role challenges.
Practical implications
Implications are suggested regarding the academic education and training of SHCs.
Originality/value
This study sheds light on covert and unspoken barriers to gender equality in the labor market.