Search results for "corruption"

showing 10 items of 144 documents

Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe?

2020

Tax evasion is a pernicious phenomenon, very widespread in the world, which is closely linked to the system of taxes and fees. This is considered to be a response to the excessive fiscal pressure exerted on taxpayers. Bypassing the law is also closely related to the phenomenon of corruption and its removal is a difficult target, under the existing conditions. The main purpose of this paper is to study the influence of corruption and fiscal pressure on the phenomenon of tax evasion, materialized by the shadow economy indicator. The analysis is carried out over a period of 18 years, namely 1999-2016, for six countries of South-Eastern Europe, member states of the European Union, divided into …

MacroeconomicsTax revenueIndex (economics)Corruptionmedia_common.quotation_subjectEconomicsRevenuemedia_common.cataloged_instanceEuropean unionEvasion (ethics)Gross domestic productmedia_commonShadow (psychology)KnE Social Sciences
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On Martial Law at 50 : Fact-Checking the Marcos Story, Countering the EDSA History

2022

To fact-check and counter the historical denialism of the Marcos family, there is need for a counterfactual history analysis of the failings of the 1986 EDSA People Power Revolution. nonPeerReviewed

Marcos sukucampaignEDSAPhilippinesfaktantarkistuscorruptionelectionhuman rightshallitsijatSoutheast Asiaconstitutiondisinformationpoikkeusolotmartial lawkorruptioautoritaarisuusFilippiinitMarcospoliticsperheetdevelopment
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The general theory of culture, entrepreneurship, innovation, and quality-of-life: Comparing nurturing versus thwarting enterprise start-ups in BRIC, …

2016

Abstract This study examines influences on quality-of-life of national cultures as complex wholes and entrepreneurship activities in Brazil, Russia, India, China, Germany, and the United States (the six focal nations) plus Denmark (a small-size, economically-developed, nation). The study tests McClelland's (1961) and more recent scholars' proposition that some cultural configurations nurture entrepreneur startups while other cultures are biased toward thwarting startups. The study applies complexity theory to develop and empirically test a general theory of cultures', entrepreneurship's, and innovation's impact on quality-of-life across nations. Because culture represents a complex whole of…

MarketingEntrepreneurshipEconomic growthCorruptionmedia_common.quotation_subject05 social sciencesDeveloping countryDevelopment theoryNature versus nurtureBRIC0502 economics and business050211 marketingSociologyChinaDeveloped country050203 business & managementmedia_commonIndustrial Marketing Management
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The impact of corruption on sport demand

2020

PurposeThe article presents an empirical analysis that evaluates the effects of a systemic corruption scandal on the demand in the short and the long run. In 2006, the Calciopoli scandal uncovered the match rigging in the Italian soccer first division. The exemplary sportive sanction of relegating the primary culprit to the second division imposed further negative externalities on the other clubs. Should we prefer the sportive sanction on the team or the monetary fines for the club?Design/methodology/approachWe estimated two log-linear models of the demand side (stadium attendance) using a fixed effect estimator, on two panel data set made of all the Italian soccer clubs in the first and se…

MarketingLabour economicsCorruptionmedia_common.quotation_subjectAttendanceFixed effects modelStadiumEconomicsSanctionsClubBusiness and International ManagementFinanceExternalityCorruption sanctions sport governance externalities Calciopolimedia_commonPanel data
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La utilidad de los informes de sostenibilidad en entidades públicas y privadas en Colombia

2021

El aumento en la divulgación de información social y medioambiental (de sostenibilidad) genera preguntas sobre su utilidad y materialidad, lo que implica conocer las expectativas de los stakeholders. El stakeholder engagement permite señalar que la participación de los grupos de interés no solo debe centrarse en la producción de la información en las empresas, sino también en la definición de los marcos y estándares que estructuran estos reportes. Este trabajo busca caracterizar las expectativas y la percepción que tienen diversos stakeholders, sobre la utilidad de los informes de sostenibilidad emitidos por organizaciones públicas y privadas en Colombia. A partir de dos cuestionarios respo…

Materiality (auditing)InequalityCorruptionmedia_common.quotation_subjectPolitical scienceWelfare economicsSustainabilityStakeholderStakeholder engagementGeneral MedicineAuditmedia_commonContaduría Universidad de Antioquia
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Interrelations between competitiveness and responsibility at macro and micro level

2008

PurposeThe purpose of this paper is to emphasize that the growing of competitiveness at any level may be possible through more responsibility (business ethics) on the one hand and less corruption (as lack of business ethics) on the other.Design/methodology/approachThe objective of the paper is to identify the double‐way relationships between competitiveness and the responsible (beyond ethics) behaviour. In order to do this, the authors used correlation indexes CORREL and R2 and the graphic representation able to illustrate the above‐mentioned interrelations.FindingsThe authors observed that there is a strong and direct correlation between GCI, RCI and CPI – at national level, and six possib…

Micro levelPerformance managementCorruptionmedia_common.quotation_subjectManagement Science and Operations ResearchGeneral Business Management and AccountingCompetitive advantageOrder (exchange)EconomicsCorporate social responsibilityMarketingBusiness ethicsMacroIndustrial organizationmedia_commonManagement Decision
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Emergenza criminale e diritto amministrativo. L’amministrazione pubblica dei beni confiscati

2017

Il libro approfondisce la disciplina speciale elaborata dal legislatore italiano in ordine alle modalità di gestione e di destinazione dei beni confiscati alla criminalità organizzata, tenendo conto della trasformazione del diritto della sicurezza pubblica che ha condotto alla formazione del diritto amministrativo dell'emergenza criminale.

ORGANIZED CRIME - PREVENTION OF CORRUPTION - ASSETS CONFISCATED - PUBLIC ADMINISTRATIONSettore IUS/10 - Diritto AmministrativoEMERGENZA CRIMINALE - PREVENZIONE DELLA CORRUZIONE - BENI CONFISCATI - PUBBLICA AMMINISTRAZIONE
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Open government data portal usability: A user-centred usability analysis of 41 open government data portals

2021

Abstract Open government data, as a phenomena, may be considered an important and influential innovation that has the potential to drive the creation of public value via enabling the prevention of corruption, increase in accountability and transparency, and driving the co-creation of new and innovative services. However, in order for open government data to be fully taken advantage of, it must be found, understood, and used. Though many countries maintain open government data portals, the usability of said portals can vary greatly; this is important to understand as the usability of a portal likely impacts the eventual reuse of the data made available there. Acknowledging the importance of …

Open governmentComputer Networks and CommunicationsComputer sciencebusiness.industryCorruptionmedia_common.quotation_subjectUsabilityTransparency (behavior)World Wide WebRankingAccountabilityPublic valueElectrical and Electronic EngineeringbusinessStrengths and weaknessesmedia_commonTelematics and Informatics
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Research and Clinical Routine in the next Century,Segregation or Cooperative Networks?

2001

Reading the daily newspaper one gets the impression that German universities and clinical research in particular are in a deep crisis, and that German professors are to be blamed for it. In medicine, additional insufficiencies of the system are obvious, beginning with corruption cases brought up against clinicians and ending with conflicts of interest due to the fact that clinical professors in addition to research and teaching devote much of their time to the special care of private patients. These headlines in the news tend to let us forget that during the last decade grant moneys for research projects stagnated whereas the number of grant applications has increased out of proportion. In …

Operations researchCorruptionbusiness.industrymedia_common.quotation_subjectPublic relationsClinical routinelanguage.human_languageNewspaperGermanBalance (accounting)State (polity)Ambulatory careReading (process)languageMedicinebusinessmedia_common
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Corporate social irresponsibility: review and conceptual boundaries

2017

PurposeThe purpose of this paper is to carry out a review of the academic literature about corporate social irresponsibility (CSIR) highlighting aspects that help us to define socially irresponsible behaviour and its relationship with socially responsible behaviour.Design/methodology/approachThrough a Boolean search of studies related to terms of irresponsibility undertaken from 1956 to October 2016, the authors develop a review of the literature focussing on the main perspectives used for defining the term of CSIR.FindingsThe paper provides a framework of three main dimensions for understanding the differences in the literature that defines CSIR: who defines irresponsible behaviour, an imp…

Organizational Behavior and Human Resource ManagementStrategy and Managementmedia_common.quotation_subjectlcsh:BusinessOriginalityddc:6500502 economics and businesslcsh:Financelcsh:HG1-9999SociologyBusiness and International ManagementCorporate social responsibilitymedia_commonMarketingFirm strategyM14business.industry05 social sciencesFraudPublic relationsCorruptionTourism Leisure and Hospitality ManagementCorporate social irresponsibilityCorporate social responsibility050211 marketingbusinessUnethical behaviourlcsh:HF5001-6182Social responsibility050203 business & managementFinanceCorporate social irresponsibilityEuropean Journal of Management and Business Economics
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