Social networks and occupational choice: the endogenous formation of attitudes and beliefs about tax compliance

The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when individuals interact in a social network. It develops a model in which taxpayers possess a range of individual characteristics – including attitude to risk, potential for success in self-employment, and the weight attached to the social custom for honesty – and make an occupational choice based on these characteristics. Occupations differ in the possibility for evading tax. The social network determines which taxpayers are linked, and information about auditing and compliance is transmitted at meetings between linked taxpayers. Using agent-based simulations, the analysis demonstrates how attitudes and beliefs endogenously emerge that differ across sub-groups of the population. Compliance behaviour is different across occupational groups, and this is reinforced by the development of group-specific attitudes and beliefs. Taxpayers self-select into occupations according to the degree of risk aversion, the subjective probability of audit is sustained above the objective probability, and the weight attached to the social custom differs across occupations. These factors combine to lead to compliance levels that differ across occupations.

Nuclear Mentalities? Strategies and Beliefs in Britain, France and the FRG

This is volume II of my two-volume study of the nuclear strategies/strategy preferences of Britain, France and West Germany in the Cold War. It shows that the great variable is the mentalities, culture, and particular interpretations of particular historical experiences of these three countries. These mental frameworks are reconstructed, in the tradition of the French Annales/Mentalite schools (that in turn is rooted in anthropology) by looking at a very large nunber of public texts in the context of the public discourse about nuclear strategy in each country.

Beliefs, cultures, proliferation and use of nuclear weapons

This article demonstrates the centrality of mentality, culture, beliefs and historical lessons for nuclear prolifertion. Using the historical casestudies of Britain, France, and West Germany, it encourages researchers to look at the mentality/culture of potential proliferators rather than apply a culture-less "Realist" IR theory approach that assumes that desicion-makers the world over think like Bismarck.

Peaceful coexistence? The role of religious schools and NGOs in the growth of female secondary schooling in Bangladesh

Bangladesh Rural Advancement Committee (BRAC), a non-governmental organisation (NGO), runs a large number of non-formal primary schools in Bangladesh which target out-of-school children from poor families. These schools are well-known for their effectiveness in closing the gender gap in primary school enrolment. On the other hand, registered non-government secondary madrasas (or Islamic schools) today enrol one girl against every boy student. In this article, we document a positive spillover effect of BRAC schools on female secondary enrolment in registered madrasas. Drawing upon school enrolment data aggregated at the region level, we first show that regions that had more registered madrasas experienced greater secondary female enrolment growth during 1999–2003, holding the number of secular secondary schools constant. In this context we test the impact of BRAC-run primary schools on female enrolment in registered madrasas. We deal with the potential endogeneity of placement of BRAC schools using an instrumental variable approach. Controlling for factors such as local-level poverty, road access and distance from major cities, we show that regions with a greater presence of BRAC schools have higher female enrolment growth in secondary madrasas. The effect is much bigger when compared to that on secondary schools.

What determines religious school choice? Theory and evidence from rural Bangladesh

This paper looks at the determinants of school selection in rural Bangladesh, focusing on the choice between registered Islamic and non-religious schools. Using a unique dataset on secondary school-age children from rural Bangladesh, we find that madrasah enrolment falls as household income increases. At the same time, more religious households, and those that live further away from a non-religious school are more likely to send their children to madrasahs. However, in contrast to the theory, we find that Islamic school demand does not respond to the average quality of schools in the locality.

Relationship between classroom authority and epistemological beliefs as espoused by primary school mathematics teachers from the very high and very low socio-economic regions in Thailand

This article presents findings of a larger single-country comparative study which set out to better understand primary school teachers’ mathematics education-related beliefs in Thailand. By combining the interview and observation data collected in the initial stage of this study with data gathered from the relevant literature, the 8-belief / 22-item ‘Thai Teachers’ Mathematics Education-related Beliefs’ (TTMEB) Scale was developed. The results of the Mann-Whitney U Test showed that Thai teachers in the two examined socio-economic regions espouse statistically different beliefs concerning the source and stability of mathematical knowledge, as well as classroom authority. Further, these three beliefs are found to be significantly and positively correlated.

The relationship between parent and child dysfunctional beliefs about sleep and child sleep

Cognitive theories emphasise the role of dysfunctional beliefs about sleep in the development and maintenance of sleep-related problems (SRPs). The present research examines how parents' dysfunctional beliefs about children's sleep and child dysfunctional beliefs about sleep are related to each other and to children's subjective and objective sleep. Participants were 45 children aged 11 -12 years and their parents. Self-report measures of dysfunctional beliefs about sleep and child sleep were completed by children, mothers and fathers. Objective measures of child sleep were taken using actigraphy. The results showed that child dysfunctional beliefs about sleep were correlated with father (r=.43, p<.05) and mother (r=.43, p<.05) reported child SRPs, and with Sleep Onset Latency (r=.34, p<.05). Maternal dysfunctional beliefs about child sleep were related to child SRPs as reported by mothers (r=.44, p<.05), and to child dysfunctional beliefs about sleep (r=.37, p<.05). Some initial evidence was found for a mediation pathway in which child dyfunctional beliefs mediate the relationship between parent dysfunctional beliefs and child sleep. The results support the cognitive model of SRPs and contribute to the literature by providing the first evidence of familial aggregation of dysfunctional beliefs about sleep.

Teacher beliefs about listening in a foreign language

This study investigated, through a questionnaire, the stated beliefs and stated practices of 115 foreign language teachers in England regarding listening pedagogy: whether such beliefs and practices reflect the literature on listening, whether beliefs and stated practices converged, and what factors might underpin them. Responses indicated a mismatch between teachers’ stated belief in the importance of teaching learners how to listen more effectively, and the lack of evidence in their stated practice of such teaching, with a focus instead on task completion. Findings are discussed against the accountability agenda of the study’s context, and its implications for teacher development highlighted.

Spiritual capital: the co-evolution of an ethical framework based on Abrahamic religious values in the Islamic tradition

Purpose – The aim of this paper is to investigate how values from within Abrahamic religions could be adopted to improve liberal market economies’ (LMEs’) corporate governance business practices. Design/methodology/approach – The concept of spiritual capitalism is explained from an Islamic perspective by adopting three universal Abrahamic values to critically analyse LMEs and offer an ethical alternative to current capitalism concerns. Findings – It is found that LMEs can be improved by considering all stakeholders, putting ethics before economics, and introducing shared risk/reward plus lower debt. Originality/value – The paper compares LMEs/Co-ordinated market economies (CMEs)/Islamic countries economies (ICEs) within an ethical framework for LMEs.