...Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach Colin C. Williams & Ioana A. Horodnic To cite this article: Colin C. Williams & Ioana A. Horodnic (2015) Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach, Baltic Journal of Economics, 15:2, 81-98, DOI: 10.1080/1406099X.2015.1114714 To link to this article: http://dx.doi.org/10.1080/1406099X.2015.1114714 © 2015 The author(s). Published by Routledge Published online: 12 Nov 2015. Submit your article to this journal Article views: 1004 View related articles View Crossmark data Full Terms & Conditions of access and use can be found at http://www.tandfonline.com/action/journalInformation?journalCode=rbec20 Download by: [95.158.49.18] Date: 20 April 2016, At: 09:43 Baltic Journal of Economics, 2015 Vol. 15, No. 2, 81–98, http://dx.doi.org/10.1080/1406099X.2015.1114714 Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach Colin C. Williamsa* a and Ioana A. Horodnicb Management School, University of Sheffield, Sheffield, UK; bFaculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, Iași, Romania Downloaded by [95.158.49.18] at 09:43 20 April 2016 (Received 26 November 2014; accepted 28 October 2015) To explain the shadow economy in the Baltic states of Estonia, Lithuania and Latvia, this paper evaluates the relationship...
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...thoughts, writings, inventions, as one’s own. It includes the incorporation of another person’s work from published or unpublished sources, without indicating that the material is derived from those sources. It includes the use of material obtained from the internet. (Senate Regulations 6.46)I confirm that I adhere to the School’s Policy on plagiarism. | The Unknown Economy Student Number: Supervisor: Degree Programme: BSc (Hons) Business and Management (Accounting) Department: Brunel Business School Date Submitted: 8th March 2012 Word Count: 7823 Abstract The rise in activity within the unknown economy in the middle of a global financial crisis is of no surprise to economists and researches. The majority of research is focused on defining the unknown economy, size, causes, and effects of government policies on unknown economic activities. However no evidence exists which focuses on any particular group within society hence this quantitative study examines the student population within Brunel University to determine the size, causes, ethical attitudes of respondents in regards to the unknown economy. Furthermore perceptions regarding policies are discussed which could be adopted to help reduce unknown economic activity. The study shows significant difference in perceptions towards the causes of the unknown economy and policies, which should be adopted to reduce the unknown economy. However the findings confirm morality and attitudes held by respondents...
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...Punks with cockscomb and full metal jackets My personal opinion on this case is that punks should be allowed to be punks. Each generation have its own style and way to live. You can’t deny the youth to be themselves; this would result in a new generation of country-loving nutcase’s adults. Which I think we already had one generation to many of right? If you want your guardians to allow you to express in whatever way you want. Ask them, challenge them, torture them until you get an answer how their parents reacted when they found out their children listened to Pink Floyd, Jimmy Hendrix, The Doors, Led zeppelin and so on. Their parents would scream shout tear their hair out cry over how their small angel children could be seduced by this devil music. And still your parents as the tiny evil creatures they are sneak away listen to the music they thought fit to them best. There loving helpful careful parents thought they kids had become mentally deranged. When they wore “cool” outfits and listened to “cool” music. And now maybe you will be allowed to listen to the music you want to listen to ;) Just ask they are not that evil sly monsters you think they are (or at least most of them have a tiny bit of goodness far down into the abyss of their heart). They might even remember how it was like to be a kid back in the stone ages. Just a bird that have lost its wings (Broken down angel by Nazareth) Red strings of the cotton maze of life. She stretched after her...
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...Allison's office (except for her chair) is covered - no, buried - in paper: printed-out emails, regular mail, departmental memos, receipts from the last conference she attended, a decade's worth of professional journals...well, you get the idea. The place is a monument to the paper products industry. Now, given that Allison does her clinical work in the operating room and doesn't see patients in her office, you might think that the mess is without consequence. After all, it only affects her, not the surgeons or the patients. Moreover, it only interferes with the administrative aspects of her job, not critical patient care issues. But you'd be wrong. Allison's hospital is also a teaching hospital, which means that she's expected to write grants to bring in funds for academic research and she's supposed to publish her findings. Want to guess how many A papers Allison has published in the past two years? Zero. She justifies her lack of academic productivity by explaining that her clinical responsibilities are so onerous that she has no time to find available grants and apply for them. To be fair, she does work a long day and she doesn't get as much academic time as she'd like. But when you watch her for a while, you see that's not the whole story. Paper shuffling It turns out that on days Allison works in her office, she's awfully busy. She spends time moving paper from the left side of the desk to the right side. She spends time...
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...Motivation Beginning your career during a recession can be a real drag, for a really long time. Finding a job is obviously harder and even once you find a job, the pay is substantially smaller. According to research by Yale labour economist Lisa Kahn, people who graduate during a recession have a starting salary that is on average about 25% lower than it would have been during a boom (Kahn, 2009). Seventeen years later, those people are typically earning about 10% less than their peers who started during a better economy. As such, we can see that prolonged slowdowns, like the one currently being experienced these days, not only make their mark through the immediate pain of joblessness and depressed earnings but they have a permanent and largely malignant impact. For the overall economy, a prolonged recession can be especially bad because of the effects on people’s lives – their job prospects, their lifetime earnings, the shift in family dynamics when one parent is unemployed becomes the personal catastrophe of unemployment, which when spread out across the economy, can become a national tragedy. This is especially pernicious at a time when then the American economy is attempting to deleverage the debt from the housing crisis. With high unemployment prevalent in most markets, a lot of people are considering leaving jobs that are tenuous and re-entering the world of academia for Masters of PhD courses to become more eligible for an ever more competitive employment...
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...baccalaureate degree level. In this paper, I will discuss some of the important differences between the two levels of education and try to determine if one is really better than the other. First of all, when considering the difference between the two types of degrees, it is important to recognize that at either level, a nurse must be able to pass the same NCLEX examination in order to become licensed. Therefore, it is safe to say that a nurse from either type of program must have the basic knowledge required to safely take care of patients as an entry level nurse. So, why bother getting a baccalaureate degree if you can do the same job with less time and money put into your education? Let’s explore some of the advantages. Ask any working nurse if they would have more job opportunities if they had a baccalaureate degree and they will most likely tell you “yes”. Although you can get a job with an associate’s degree, many jobs require that you have baccalaureate degree in order to hold the position. The reason for this is that many positions for nurses require that they be able to be a strong leader in the work environment. Continuing past the associates degree level, a nurse can really learn how to use their knowledge in a leadership role. Many studies have shown that nurses trained at the baccalaureate level are more prepared to care for patients in a way that provides lower risk to the patient. One example of this is the research study outlined in the August 2008...
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...Bhamani 5-6 English (Creative Writing) Tuesday, March 29, 2005 45 mins Shape Poem The Student will be able to: 1=Share and write more creactive ideas. 2=Describe different objects Papers Pens Charts Markers Colours OHP(OHT)for the presentation of sample poem(WB can be used too) PRESENTATION: The Teacher will ask the student following questions.(How many of you like butterfly/balloon? Why ou like balloons/butterfly? Do you love poems(yes/no) well,then lets try to write one. Teacher will show an example or two like of balloon(MY RED BALLOON IS LIKE AN AEROPLANE WITHOUT WINGS.IT FLOATS LIKE A BIRD IN THE SKY.A STRONG WIND MAKES MY BALLOON RUN FAST AND TO THE GROUND.POP!OHNO..PIECE OF RUBBER DRIFTING TO THE GROUND)Than SS will asked to choose shapes draw it and write a peom inside that shape) for production you can display all the shapes poems on the school board /bulletin board/soft board.. production stage could be considerd as evaluation Evaluation Lesson Plan Teacher Class Subject Date Duration Topic Objectives Material Needed Methodology Sonia Sham Dupte grades 3-4 language arts Tuesday, March 01, 2005 30 mins telling a story Students will learn how to use descriptive and imaginative language to tell a story. * Telling a Story pictures (allow each student to choose their own picture) * paper * pencils Discuss with students the structure of a good story. Stress that a good story has a beginning, middle, climax, and end. Read a sample story to the class. Have the class discuss...
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... Troy University April 30, 2014 Abstract In 2013, China, the second largest economy in the world, has experienced a banking crisis that had severely consequences on China itself and several other countries. This resulted from a rapidly rise of short-term lending from the shadow banking system, which has been considered an unofficial lending market that operates outside the scope of regulations and has recently been plunged into crisis. This paper synthesizes the overall indexes and information about the ongoing banking crisis in China, which includes: recent China economic analysis, how the crisis impacts on domestic and global economy, comparing China’s banking system to several countries in the world and the forecast for China in the near future. How the crisis took off In today’s globalized world, no country is immune from the financial crisis, even the second largest economy of the world. An increase in risky and complicated financial practices in China can possibly drive the economy to a terrible crisis. The financial crisis resulted from a rapidly rise of short-term lending from the shadow banking system. It was not easy for small and medium enterprises to access to China's formal banking system, unlike large state-owned enterprises. They had no choice but to find informal lenders to fund their activities, the interest rate went up to 70% per year. However, it appears that those enterprises...
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...For my career development research project I decided to shadow Candice Jackson (College of Charleston Women’s Basketball Head Coach), Amanda Taylor (Athletic Trainer for Women’s Basketball at the College of Charleston), and Marc Pronto (Strength and Conditioning Coach for both Men’s and Women’s Basketball teams at the College of Charleston). I selected job shadowing because it is a very useful activity that allows a person to explore a career that they are interested in by spending time with a professional working in that field. It provided me more insight rather than just reading a job description or even asking an employee to describe what they do. While job shadowing, I was able to ask questions and experience the trials, triumphs, and normal day-to-day activities that Marc Pronto, Candice Jackson, and Amanda Taylor might experience while working in their jobs. I was able to experience how the professional approaches the job, the necessary social cooperation, standard operating procedures, and the tools that I need in order to perform the job successfully. Normally, job shadowing usually lasts only a day, but in...
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...“Extraordinary Measures” we where told to watch for the differences between the uses of chemistry for “Bad” or “Good” purpose and how it affected the movie in general. Through out the remainder of this paper I would like to highlight a quick summary on the movies we watched and how chemistry came into play through out the movies. The first movie we watched was the blockbuster film “I Am Legend”, where Robert Neville (played by Will...
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...ethics and moral obligations are identified, the greater good to the communities is demonstrated through a primary theme; individual practices addressing social responsibilities within the communities that strengthen an ethical and moral lens. Our comparative analysis will address critical thinking processes defining conceivable responsibilities of the individuals to the communities, communities’ responsibilities to the individuals, and effects of social responsibilities on the communities. We will focus on the diverse Texas communities of the Shady Mountain sub-division of Leander (rural), the Shadow Glen sub-division of Manor (suburban), and the Kyle neighborhood (urban) (City of Kyle, n.d. and ShadowGlen HOA, 2014 and United States Census Bureau, 2010). Community Profiles Aside from venue differences, the Kyle neighborhood and Shadow Glen communityabideby formal Home Owner’s Association (HOA) agreements (City of Kyle, n.d. and ShadowGlen HOA, 2014). Comparably,the Shady Mountaincommunity has embraced individual social responsibility through adopting a framework of rules similar to an HOA. The communities abide by mandated and implied contractual agreements affordingleadership platforms, enabling individualistic ethics, and establishing a sense of community responsibilities...
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...their country. What are the reasons that the government does not want undocumented students to continue pursuing an education after they graduate from High School? The government does not focus on what undocumented students dream of becoming in the future. What they do focus on are the jobs they are taking from our country. Undocumented students are being denied the privilege of attending college because they are unaware of their rights to attend college. Every year, there are many undocumented students from different countries migrating to the United States. They migrate from El Salvador, Honduras, and Guatemala in search for a better life. However, once they arrive to the United States they are faced with many obstacles that they did not know existed. Many undocumented students graduate from high schools, but only a few get the opportunity to pursue the American Dream because they do not have the right documentations. I believe the government should give undocumented student a visa in order for them to pursue their dreams. Chicanos and Latinos students are being affected by this situation because most of them end up going back to their countries. Other students end up working in low wage jobs for example, in restaurants like McDonald’s and construction. However, most of them get deported back to their country after their parents have found ways to bring them to the United States. Many of them end up going back to their country because they realize that they do not have a future...
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...engineering as my lifelong pursuit. My formal advanced education in chemistry started with my undergraduate program in Applied Chemistry at the College of Chemistry and Chemical Engineering of XX University. As is often said, the journey of exploring the realm of knowledge and probing into the unknown is infinite and strenuous. However, to me, the desire to fulfill ambitions and the joy from discoveries prevailed over any sense of hardship. My undergraduate program was as rewarding as it was joyful. I believed that the most important task as a undergraduate was to lay a firm groundwork in terms of the basic knowledge and experimental techniques so that more advanced studies could be pursued. Based on this awareness, I decided that a good job in all the core courses, including experiment courses, was primary. I tried to understand the principle underlying each chemical phenomenon and how each principle was derived. To do so, I had to understand the textbooks thoroughly and supplement my classroom education with information from the Internet, the library, the lectures and other sources. This way of learning allowed me to become familiar not only with the core courses like Physical Chemistry, Principles of Chemical Engineering, Analytical Chemistry, Inorganic Chemistry, Chemical Engineering Analysis,...
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...* * * * * * * Historical Development of Nursing Science Timeline Paper * Stacey Simmons * NUR/513 * February 3, 2014 Rebecca Gesler Historical Development of Nursing Science Timeline Paper The historical development of nursing science began with Florence Nightingale’s influential Notes on Nursing. The science of nursing has grown and developed into an academically sound and proven study of nursing care. In the 150 years following Florence Nightingale’s innovative approach to nursing care, many influential nursing theorists have emerged. This paper will discuss the Florence Nightingale, the pioneer theorists from the 1950’s, the transitional theorists from the 1960’s, and the research theorists from the 1990’s. The Historical Development of Nursing Science and Theory Nursing science and theory began with Florence Nightengale’s Notes on Nursing. Florence Nightingale is remembered for building the foundations of modern nursing establishing nursing as a profession. “Her book, Notes on Nursing (Nightingale 1859) first published in 1859, was the first nursing text book. She wrote the first modern nursing curriculum for St Thomas's Hospital, London when she instituted nurse education there in 1860 and followed these with a number of other books, reports and pamphlets. (Stanley, D., 2007). However, it would be decades before her insights, observations and educational model would be acknowledged...
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...recommendations of a think tank of 15 leading financial economists in an attempt to provide direction on financial system reforms that might help anticipate and alleviate future Systemic Crisis. The report was written in 2008 in response to the crisis that was ongoing at that time. It is good to note that getting 15 scholars to agree on 37 recommendations is something worth of appraisal. However, one cannot but point that the report is somehow disjoint in its arrangement of chapters. I articulate that this slight disorder is because of the limitations of making 15 experts agree. This disjoint attribute has not prevented the report from being very constructive and direct in addressing very important policies and sensible issues relevant to reform. The paper has two central principles that the recommendation have been built on. The first is that policymakers have to consider how new regulations will affect not only individual firms, but also the financial setup as a whole. The second principal states that firms should be responsible for the costs of their failure and excessively risky positions. This principal aims at protecting taxpayers, the innocent bystanders, from the wrong doings of irresponsible corporate planning on the behalf of greedy market participants. These two principles can be considered the core of what is really the Squam Lake Group’s philosophy. Yet the report has its shortcomings. The...
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