scholarly journals Explaining and Tackling Under-Declared Employment in FYR Macedonia: The Employers Perspective

2018 ◽  
Vol 13 (2) ◽  
pp. 19-31 ◽  
Author(s):  
Colin C. Williams ◽  
Slavko Bezeredi

Abstract The aim of this paper is to evaluate how employers who illegally under-report their employees’ salaries to evade paying the full tax and social contributions owed can be explained and tackled. These employers have been conventionally explained as rational economic actors doing so when the benefits outweigh the costs, and thus the solution is to increase the sanctions and/or probability of detection. An alternative social actor approach, however, explains employers as under-reporting salaries because of their lack of both vertical trust (i.e., their beliefs are not in symmetry with the laws and regulations) and horizontal trust (i.e., they believe many others are non-compliant). Reporting a 2015 survey of 450 employers in FYR Macedonia, the finding is that there is no strong association between employers under-reporting salaries and their perceived level of penalties and risks of detection, but a strong significant association with both their level of vertical and horizontal trust. The theoretical and policy implications are then discussed.

2019 ◽  
Vol 2 (1) ◽  
pp. 63-75
Author(s):  
Colin C Williams

AbstractThis paper provides an evidence-based evaluation of the competing ways of explaining and tackling the informal economy. Conventionally, participants have been viewed as rational economic actors who engage in the informal economy when the benefits outweigh the costs, and thus participation is deterred by increasing the sanctions and/or risks of detection. Recently, however, an alternative social actor approach has emerged viewing participation to result from a lack of vertical trust (i.e., their norms, values and beliefs are not in symmetry with the laws and regulations) and horizontal trust (i.e., they believe many others are non-compliant). Reporting 2,000 face-to-face interviews conducted in Croatia in 2015, only a weak and partial association is found between participation in the informal economy and the perceived level of penalties and risks of detection, but a strong significant association with both the level of vertical and horizontal trust. Those who perceive a larger proportion of the population to be engaged in the informal economy, and those whose norms differ to the laws and regulations, display a significantly greater likelihood of participating in the informal economy. The theoretical and policy implications are then discussed.


2021 ◽  
Author(s):  
◽  
Mary Redmayne

<p>Over the last decade the use of cellphones has increased dramatically among the young adolescent population. In New Zealand, most children of this age also use a cordless phone. With the rapid proliferation in children‘s use of these devices, there has been increasing concern about whether children are more vulnerable than adults to possible adverse outcomes if such effects do result from wireless phone radiofrequency exposure.  This is the first study of young New Zealanders‘ wireless phone habits, focusing particularly on the extent of use, and the relationship of that use with well-being. Two studies were undertaken: a census of schools with Year 7 and 8 classes in the Wellington Region of New Zealand to ascertain what rules were in place regarding cellphones at school, and a cross-sectional survey of students from the same region, using a representative sample of 373 students aged 10.3-13.7years. Both studies were conducted by the author independently from any research group.  The primary research appears in Part II. Chapter 5 presents wireless phone user-habits. The large majority of young adolescents were already using cellphones and cordless phones regularly in 2009, although use was generally light or moderate. A small group (5%) was using both phone types extensively (≥ 30 minutes cordless daily plus ≥ 10 cellphone calls weekly); almost a quarter used a cordless phone ≥ 30 minutes daily, and 6% reported, on average, 1¼ hours or more use daily. This extent of use over 4 or more years has been associated in several major studies with an increased risk of glioma. Both the MoRPhEUS data and this study‘s data (Appendix 1 and Chapter 5) showed that use of the two phone types is positively correlated, increasing the comparative and actual radiofrequency exposure in heavy users. Cellphone use during school was compared with school expectations, discussed in chapter 6, showing there was a considerably greater level of illicit use than that of which principals were aware. This use was adjacent to the lower abdomen, and a brief review of relevant fertility literature suggested that cellphone use, or even carriage, in that position may impair sperm quality and duration of use like this appeared consistent with reduced fertility.  A novel observation is explored in chapter 7. The mental process in recalling the extent of cellphone use was not linear. It parallels that found in many types of magnitude estimation, using a logarithmic mental number line. This carried implications for epidemiology methods that use recall data, particularly the need to record the geometric rather than arithmetic mean when a range of estimated use is provided. Not doing so put almost 5% of participants in an incorrect category when estimated use was split into tertiles.  Recall estimation has a large variance. Chapter 8 presents a Bayesian method of reducing estimation bias in recall data. It should be applicable for use by studies that conform to the method‘s requirements. Chapter 9 presents the results of logistic regression analysis of the participants‘ reported well-being with respect to their wireless phone use. A dose-response relationship with frequent headaches confirmed findings elsewhere. Tinnitus and tiredness results suggested that responses were different depending upon phone type. This is the first study to explore and demonstrate different well-being responses according to cordless phone frequency or modulation. There was a strong association between being woken by the cellphone in the night and being tired at school.  This research carries implications for young people‘s wireless phone use, including the advisability of limiting daily use to no more than 15 minutes daily. The relevance of researchers considering cellphone exposures, compared to that of cordless phones, is questioned. Further research on bio-sensitive frequencies, modulations and exposures is needed.  An important recommendation is for the inclusion of education about wireless technology in schools and school communities and for child-health practitioners.</p>


2019 ◽  
Vol 31 (8) ◽  
pp. 1119-1135 ◽  
Author(s):  
Deanna Cann ◽  
Deena A. Isom Scott

Sex offender residence restrictions (SORRs) have been widely implemented across the United States since the 1990s. A common concern regarding the implementation of SORRs is the decrease in viable housing options for registered sex offenders, which could potentially lead to homelessness. The vast application of SORRs across the United States, in addition to the known association between homelessness and crime, necessitates a deeper understanding of how SORRs impact rates of homelessness among this population. Utilizing data from South Carolina’s Sex Offender Registry, this study describes patterns of homelessness among this population. Specifically, using an interrupted time series analysis, we examine whether the state’s implementation of its SORR has an effect on the proportion of registered sex offenders reported as homeless. Our findings reveal a strong association between the implementation of residence restriction policies and rates of homelessness for registered sex offenders in South Carolina. Policy implications are discussed.


2019 ◽  
Vol 24 (01) ◽  
pp. 1950002 ◽  
Author(s):  
COLIN C. WILLIAMS ◽  
BO LIU

To advance understanding of the relationship between entrepreneurship and the informal sector, the aim of this paper is to evaluate and explain variations in the extent to which formal enterprises witness competition from unregistered or informal enterprises across Latin American and Caribbean countries. Reporting World Bank Enterprise Survey (WBES) data on 31 Latin American and Caribbean countries, this reveals that two-thirds (65.5 percent) of formal enterprises witness competition from informal sector enterprise. To explain the cross-country variations, four competing theories are evaluated, which variously view the prevalence of the informal sector to be determined by either: economic under-development (modernization theory); high taxes and state over-interference (neo-liberal theory); too little state intervention (political economy theory), or an asymmetry between the laws and regulations of formal institutions and the unwritten socially shared rules of informal institutions (institutional theory). A probit regression analysis confirms the modernization, political economy and institutional theories, but not the neo-liberal theory. Beyond economic under-development, therefore, it is too little state intervention and whether the laws and regulations developed by governments are in symmetry with the norms, values and beliefs of entrepreneurs. The paper concludes by discussing the theoretical and policy implications of these findings.


2019 ◽  
Vol 18 (4) ◽  
pp. 401-421
Author(s):  
Azmat Gani ◽  
Alia Al-Fori

Abstract This study aims to investigate the effect of economic development, measured by per capita incomes, on women’s well-being by relating a country’s per capita GDP with several dimensions that affect women’s affluence and well-being within the economic, social, and political context. The analysis is based on the theoretical framework of the modernisation-neoclassical approach. Regression analysis is conducted on data from a sample of the countries in the low- and middle-income category to determine the effect of economic development on several indicators of women’s well-being. The results provide strong evidence that economic growth was associated with improvements in some economic and social indicators of women’s well-being in low- and middle-income countries. However, the results do not reveal any strong association between economic development and women’s political participation. Some policy implications are drawn.


2019 ◽  
Vol 24 (02) ◽  
pp. 1950009 ◽  
Author(s):  
COLIN C. WILLIAMS ◽  
BRUNILDA KOSTA

This paper evaluates three waves of institutional theory that have variously explained participation in informal sector entrepreneurship. The first wave of institutional theory explains informal entrepreneurship as resulting from formal institutional failures. This second wave of theory explains it as resulting from an asymmetry between the laws and regulations of formal institutions and the unwritten socially shared rules of informal institutions. Finally, a third wave of theory as resulting from a lack of both vertical and horizontal trust has explained informal entrepreneurship. To evaluate these waves of institutional theory, this study reports evidence from a 2015 survey of businesses in Albania. This finds that 30 percent of turnover of Albanian businesses is under-reported and that this percentage is higher in smaller firms. In terms of the institutional failures that explain participation in informal entrepreneurship, the regression analysis reveals a strong association between annual under-reporting of turnover and the red tape involved in dealing with the tax administration and the frequent visits of tax inspectors. Moreover, it shows both vertical and horizontal trust are strongly associated with participation in informal entrepreneurship. The paper concludes by discussing the theoretical and policy implications.


2018 ◽  
Vol 23 (03) ◽  
pp. 1850019 ◽  
Author(s):  
COLIN C. WILLIAMS ◽  
SLAVKO BEZEREDI

In recent years, a new institutionalist theory has emerged to explain the prevalence of informal sector entrepreneurship. This argues that formal institutional failures lead to the emergence of an asymmetry between the formal rules (laws and regulations) and the norms, values and beliefs of entrepreneurs regarding the acceptability of participating in the informal sector, which in turn leads to the prevalence of informal entrepreneurship. The aim of this paper is to evaluate this social actor approach by reporting evidence from 453 face-to-face interviews with a nationally representative sample of entrepreneurs in FYR Macedonia. This reveals not only a significant association between participation in the informal economy and the non-alignment of entrepreneurs’ views with the formal rules, but specific formal institutional failings that are significantly associated with the acceptability of informal entrepreneurship, namely poor quality public services, a lack of tax fairness, corruption and instability in the formal institutions. The theoretical and policy implications are then discussed.


2020 ◽  
Vol 7 (4) ◽  
pp. 191-197
Author(s):  
Mohammad Azizur Rahman ◽  
Mohammad Rafiul Azam Khan

The paper aimed at investigating the existing status and the impact of giving promotion on women’s position in the banking industry. The stud was used purposive sampling on 250 employees serving the public, private and specialized banks. Normal frequency distribution as well as inferential statistics (χ2-test) was applied to analyze data. For examining the effect of the number of promotion received by employees on gender position they hold chi-square test statistic was used. The study reveals that there was 85% of male and 15% of female employees worked in the banking industry. It was observed that female employees worked 16.7% of state-owned commercial (SOBs), 13.5% of private commercial (PCBs), and 13.08% of specialized (SPBs) banks (shown in Table 5). Consequently, a few numbers of female employees were at the senior level. The entry level female employees were 25% of female observed. The study also found that there was a strong association between the women’s position and the number of promotion they up gradated. The study has suggested for managerial as well as policy implications the study suggested for further study to treat equally sustaining in the competitive field of financial institutions. Int. J. Soc. Sc. Manage. 7(4): 191-197.


2021 ◽  
Author(s):  
◽  
Mary Redmayne

<p>Over the last decade the use of cellphones has increased dramatically among the young adolescent population. In New Zealand, most children of this age also use a cordless phone. With the rapid proliferation in children‘s use of these devices, there has been increasing concern about whether children are more vulnerable than adults to possible adverse outcomes if such effects do result from wireless phone radiofrequency exposure.  This is the first study of young New Zealanders‘ wireless phone habits, focusing particularly on the extent of use, and the relationship of that use with well-being. Two studies were undertaken: a census of schools with Year 7 and 8 classes in the Wellington Region of New Zealand to ascertain what rules were in place regarding cellphones at school, and a cross-sectional survey of students from the same region, using a representative sample of 373 students aged 10.3-13.7years. Both studies were conducted by the author independently from any research group.  The primary research appears in Part II. Chapter 5 presents wireless phone user-habits. The large majority of young adolescents were already using cellphones and cordless phones regularly in 2009, although use was generally light or moderate. A small group (5%) was using both phone types extensively (≥ 30 minutes cordless daily plus ≥ 10 cellphone calls weekly); almost a quarter used a cordless phone ≥ 30 minutes daily, and 6% reported, on average, 1¼ hours or more use daily. This extent of use over 4 or more years has been associated in several major studies with an increased risk of glioma. Both the MoRPhEUS data and this study‘s data (Appendix 1 and Chapter 5) showed that use of the two phone types is positively correlated, increasing the comparative and actual radiofrequency exposure in heavy users. Cellphone use during school was compared with school expectations, discussed in chapter 6, showing there was a considerably greater level of illicit use than that of which principals were aware. This use was adjacent to the lower abdomen, and a brief review of relevant fertility literature suggested that cellphone use, or even carriage, in that position may impair sperm quality and duration of use like this appeared consistent with reduced fertility.  A novel observation is explored in chapter 7. The mental process in recalling the extent of cellphone use was not linear. It parallels that found in many types of magnitude estimation, using a logarithmic mental number line. This carried implications for epidemiology methods that use recall data, particularly the need to record the geometric rather than arithmetic mean when a range of estimated use is provided. Not doing so put almost 5% of participants in an incorrect category when estimated use was split into tertiles.  Recall estimation has a large variance. Chapter 8 presents a Bayesian method of reducing estimation bias in recall data. It should be applicable for use by studies that conform to the method‘s requirements. Chapter 9 presents the results of logistic regression analysis of the participants‘ reported well-being with respect to their wireless phone use. A dose-response relationship with frequent headaches confirmed findings elsewhere. Tinnitus and tiredness results suggested that responses were different depending upon phone type. This is the first study to explore and demonstrate different well-being responses according to cordless phone frequency or modulation. There was a strong association between being woken by the cellphone in the night and being tired at school.  This research carries implications for young people‘s wireless phone use, including the advisability of limiting daily use to no more than 15 minutes daily. The relevance of researchers considering cellphone exposures, compared to that of cordless phones, is questioned. Further research on bio-sensitive frequencies, modulations and exposures is needed.  An important recommendation is for the inclusion of education about wireless technology in schools and school communities and for child-health practitioners.</p>


2021 ◽  
Vol 7 (2) ◽  
pp. 401-430
Author(s):  
Hasanul Banna ◽  
Md Rabiul Alam

This paper examines the nexus between digital financial inclusion (DFI) and levels of bank risk-taking, using a sample of 283 commercial banks (Islamic and conventional) from six countries over the period 2011 to 2019 and deploying panel-corrected standard errors, two-stage least squares-instrumental variables and dynamic panel two-step generalized method of moments estimators. The findings suggest that Islamic banks take more risks than their counterpart conventional banks. The empirical evidence also indicates that an increase in the DFI index score reduces the overall level of bank risktaking and increases that of banking stability for commercial and conventional banks compared to Islamic ones. A strong association between DFI and bank risk-taking suggests that DFI not only reduces the default risk, leverage risk and portfolio risk of banks, but also increases financial mobility in the sample countries. Consequently, an inclusive digitalised banking industry ensures sustainable economic growth, which is likely to help maintain financial sustainability in times of crisis such as the Covid-19 pandemic. Our results are shown to be robust by various robustness checks. The study contributes to both the Islamic and conventional banking, as well as the digital financial inclusion, literature. The findings of the study provide various policy implications for policymakers and standard-setters in the countries examined.


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