Christian attitudes toward ethics of tax evasion: a case study

2019 ◽  
Vol 26 (1) ◽  
pp. 74-94 ◽  
Author(s):  
Robert W. McGee ◽  
Serkan Benk

Purpose The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded 30,000. Various demographic variables were also examined, such as gender, age, marital status, education level, income level, social class, position on the political spectrum and others. Findings This study found that although there was widespread opposition to tax evasion, it could be justified sometimes. Not all Christian sects had the same view of tax evasion. Some sects were less severe in their opposition than others. This study ranked the various sects from least to most opposed. Originality/value The present study expands the religions literature by showing that differing Christian sects have opinions on the ethics of tax evasion that differ significantly, and that it cannot be said categorically that the more conservative Christian sects are either more opposed or less opposed to tax evasion than are the liberal or moderate sects.

Author(s):  
Robert W. McGee ◽  
Serkan Benk

This chapter summarizes and analyzes the latest World Values Survey data on attitudes toward tax evasion in Turkey. In addition to examining the overall viewpoints of the 1601-person sample, we examine ethical attitudes from the perspective of the following demographic variables: gender, age, marital status, education level, employment status, occupation, social class, income level, happiness, position on the political spectrum, sector of employment, and confidence in government. Comparisons with other studies will be made to determine the similarities and differences between Turkish attitudes and the attitudes of people in other countries.


Author(s):  
Eleanor MacKillop

Purpose – The purpose of this paper is to explore power-resistance plays, or organisational change (OC) politics, from a discourse theory perspective to deepen our understanding of the political and emotional dimensions of these phenomena. Design/methodology/approach – The paper deploys Laclauian concepts of hegemony, fantasmatic narrative and empty signifiers alongside a recently-developed logics of critical explanation approach in the case study of an English local authority formulating a project of integrated commissioning in response to austerity. Findings – The paper demonstrates how OC politics are played out in multiple ways, from social and political negotiations over the meaning of commissioning to the refuelling of the authority’s fantasmatic narrative. Originality/value – The paper’s key value is to illustrate how and why discourse theory can contribute, alongside other discursive frameworks, to the in-depth qualitative and political study of organisational issues such as change.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Clotilde Coron

PurposeThe literature on HR metrics does not address the political issues that surround the definition and interpretation of these metrics. However, the need for agreement about HR metrics between different stakeholders is underlined by the framework of the sociology of quantification. This research aims to complement the literature on HR metrics by studying the process of defining and interpreting appropriate HR metrics, focusing on the example of the gender pay gap.Design/methodology/approachA case study with interviews and participant observation is conducted on a French company.FindingsThe results show that HR metrics are essential to prove the existence of inequalities. However, there are disagreements between management, unions and gender equality referents concerning appropriate HR metrics and their use.Originality/valueContrary to the literature on the subject, which remains predominantly positivist and normative, this article sheds light on the political issues surrounding the definition and use of HR metrics and shows the importance of involving a range of actors (managers, unions and employees) in the entire process.


2019 ◽  
Vol 12 (5) ◽  
pp. 952-965
Author(s):  
Safar Ghaedrahmati ◽  
Foad SHahsavari

Purpose This paper aims to address housing right for female-headed households in Iran housing plans. Design/methodology/approach This research was conducted on female-headed households by a demographic attribute’s analysis. This paper tries to address housing right for female-headed households in housing plans. The analysis is done in the following three steps: (1) demographic variables analysis of female-headed households. Demographic variables include economic, social and health attributes. The statistical information related to the female-headed households in Tehran used in this step is based on the statistics of the Statistical Center of Iran; (2) share of female-headed households in Tehran in proportion to the total households. Also, the activity of female-headed households in Tehran; and (3) share of housing right for female-headed households in Iran Housing Plans. In this step, a questionnaire has been developed for 30 experts in which housing right for female-headed households have been asked for Iran housing plans. Findings The results show that with the increase in female-headed households in Tehran, they spend about 49 per cent of their income on housing, which influences the quality and quantity of other essential requirements of them such as food, clothing, health and education. The lack of adequate housing and increased housing rentals have forced them to live in informal settlements and low-quality homes. Based on Women Housing Right, adequate and affordable housing for them has not been considered in Iran’s housing plans. Social implications In spite of the emphasis on strengthening the position of female-headed households in the fourth, fifth and sixth development plans of Iran, this has not practically happened. The unfavorable status of female-headed households in the housing system is not due to their lack of problem-solving susceptibility, but their systematic exclusion in housing policy and practice in Tehran. Originality/value This paper has not been published in any journal.


2018 ◽  
Vol 25 (2) ◽  
pp. 81-91
Author(s):  
Kerstin Kuyken ◽  
Mehran Ebrahimi ◽  
Anne-Laure Saives

Purpose This paper aims to develop a better understanding of intergenerational knowledge transfer (IKT) practices by adopting a context-related and comparative perspective. Design/methodology/approach A qualitative case study design involving 83 interviews and non-participative observation in German and Quebec organizations has been chosen. Findings Two distinctive archetypes of IKT emerge from both national contexts: “we-individualizing” (Germany) and “I-connecting” (Quebec), leading to an eightfold taxonomy of IKT practices. Research limitations/implications This research is limited to young and senior workers and to high-tech sectors. Originality/value Comparative and inductive study of IKT, adaptation of IKT practices to national contexts, retaining younger workers. This inductive and comparative study allows a better adaptation of IKT practices to national contexts and therefore a better retention of younger workers.


2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.


2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.


2014 ◽  
Vol 13 (3) ◽  
pp. 123-126
Author(s):  
Bev White ◽  
Gary Browning ◽  
Javier Bajer

Purpose – Ten years ago Penna, the global HR services group, needed a radical business and culture re-invention if it was to survive. This article aims to tell the story behind Penna's journey and describe how a sustainable culture change intervention became the cornerstone of a successful business. Design/methodology/approach – This case study is the result of an initial ethnographical research followed by concrete and systemic interventions. Findings – The case study identifies four elements that sustained the business impact of a culture change program over a significant period of time. Originality/value – This longitudinal case study follows a culture change program in an organizational context over a period of ten years.


2016 ◽  
Vol 76 (1) ◽  
pp. 119-139 ◽  
Author(s):  
Marie-Christine Bélanger

Purpose – This paper is based on a crop insurance implementation currently undergoing in Haiti. The purpose of this paper is to present the development of a program tailored to rice production in the Artibonite Valley, the challenges and opportunities that are arising from the exercise as well as pitfalls and ways to avoid them. Design/methodology/approach – The Système de Financement et d’Assurances Agricoles en Haïti’s approach for the development of crop insurance is in accordance with 13 concepts considered essential in the implementation of agricultural insurance programs. The case study is presented through each of these 13 fundamental concepts. Findings – The paper provides an insight on challenges any organization will face when implementing crop insurance for smallholder farmers. It points out notably that close collaboration of executing agencies with local partners is essential from data collection through insurance development and delivery and that all participants should receive a specific training tailored to their level of education and understanding. Social implications – Haiti is one of the poorest countries on the planet. Smallholder farmers could benefit a lot from crop insurance. It could help them stabilize their income when facing crop losses due to natural hazards or uncontrollable natural events. Originality/value – This paper fulfills an identified need to share real case studies exposing challenges faced when implementing crop insurance for smallholder farmers.


2014 ◽  
Vol 29 (1) ◽  
pp. 44-64 ◽  
Author(s):  
Virginia Fisher ◽  
Sue Kinsey

Purpose – The aim of this paper is to explore the nature and power of the academic boys club. In many organisations, the political significance of the boys club goes largely unremarked and unacknowledged. Yet, the way that male colleagues intimately relate to each other, sometimes called homosocial desire, is crucial to their success at gaining and retaining power at work. Design/methodology/approach – Feminist, poststructuralist, ethnographic, qualitative, and longitudinal data were collected over a five-year period from male and female academics in a British university. Findings – The boys club is still a powerful feature of British universities. Their apparent invisibility shrouds the manner in which they can and do promote and maintain male interests in a myriad of ways, including selection and promotion. These findings have resonances for all organisations. Research limitations/implications – Researching the intimacies between male colleagues requires time-intensive field work and insider access to men interacting with each other. Practical implications – Meaningful gender equality will not be achieved unless and until the more sophisticated forms of female exclusion are revealed and deconstructed. Originality/value – This research makes an unusual and crucial contribution to the study of gender, men and masculinities by providing longitudinal, rich, detailed data, observing men at the closest of quarters and then analysed by a feminist and poststructuralist gaze.


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