A fair tax (system) or an ethical taxpayer?

An interpretation of fairness based on the equal sacrifice principle is not clear; three taxation rules can be derived from it. Instead of searching for a fair tax system, ethical behavior of the taxpayer should be expected and set as a target. Ethical taxation can be encouraged and the propensity to pay taxes could be reinforced by abolishing the secrecy of individual and family tax returns, setting restrictions on cash operations which are associated with corruption, and gradually eliminating tax havens and offshore areas.

Professional Ethics and Welfare Reform: The Importance of Ethical Competence

This paper explores the professional ethics of welfare reform providers and its influence in the achievement of welfare reform goals. Four themes address the professional ethics and ethical competence of welfare reform providers.

Hotel Managers Identify Ethical Problems: A Survey of their Concerns

This study identified and examined the concerns of hotel general managers regarding ethics in the hospitality industry. Thirty-five managers were interviewed during and immediately following the economic recession to determine which ethical issues in the hotel industry and at their own properties concerned them the most. Results showed that more people and organizations attempted to renegotiate hotel rates, which actions, in turn, led to some lapses in ethical behavior. Managers said that because of the economic downturn, they felt pressure from both private owners and corporate headquarters. They also said a lack of work ethic, low motivation, and low pay caused many workers to underperform in ways that raised ethical issues. Managers also mentioned diversity issues and theft by both guests and employees as ethical issues of concern, and shared stories about their experiences.

The Influence of Social Responsibility Image Relative to Product and Service Quality on Brand Loyalty: An Exploratory Study of Quick-service Restaurants

Social responsibility (SR) is becoming an increasingly significant component of many firms’ strategic planning decisions. Research has shown that consumers tend to reward socially responsible behavior. However, there has been little testing of the construct in the hospitality industry. Additionally, when other important variables that influence consumer brand loyalty are considered, will brand social responsibility image (BSRI) still play a significant role? This study investigates the importance of SR and its impact on brand loyalty, relative to product quality and service quality in the quick-service restaurant industry. The authors were also interested to learn whether BSRI impacted consumers' image of product and service quality. It was found that BSRI had a positive impact on brand loyalty, product quality, and service quality. However, product quality was a significantly stronger predictor of brand loyalty than BSRI. Where the vast majority of studies of SR have utilized scenario analysis of hypothetical firms, this study utilizes consumers' perceptions of a real-world firm.

Essays on the political economy of trade policy and economic *development

This dissertation studies the political economy of trade policy in a developing country, namely Turkey, under different economic and political regimes. The research analyzes the effects of these different regimes on the import structure, the trade policy and the industrialization process in Turkey and derives implications for aggregate welfare. ^ In the second chapter, the effects of trade liberalization policies on import demand are examined. Using disaggregated industry-level data, import demand elasticities for various sectors have been computed, analyzed under different economic regimes, and compared with those of developed countries. The results are statistically significant and reliable, and conform to the predictions of economic theory. Estimation of these elasticities is also a necessary ingredient for the third chapter of the dissertation. ^ The third chapter examines the predictions of the state-of-the-art “Protection For Sale” model of Grossman and Helpman (1994). Employing advanced econometric methods and a unique data set, strong support is found for the fundamental predictions of the model in the context of Turkey. Specifically, the government is found to attach a much higher weight to social welfare than to political contributions. This weight is higher under the democratic regime than under the dictatorship, a result potentially of interest to all researchers in the area of political economy. ^ The fourth chapter looks at the effects of industry concentration and import price shocks on protection, promotion and the choice of policy instruments in Turkey. In this context, it examines and finds support for the predictions of some well-known models in the literature. ^

Information ethics in the age of digital labour and the surveillance-industrial complex

Thee rise of computing and the internet have brought about an ethical eld of studies that some term information ethics, computer ethics, digital media ethics, or internet ethics e aim of this contribution is to discuss information ethics’ foundations in the context of the internet’s political economy e chapter rst looks to ground the analysis in a comparison of two information ethics approaches, namely those outlined by Rafael Capurro and Luciano Floridi It then develops, based on these foundations, analyses of the information ethical dimensions of two important areas of social media: one concerns the framing of social media by a surveillance-industrial complex in the context of Edward Snowden’s revelations and the other deals with issues of digital labour processes and issues of class that arises in this context e contribution asks ethical questions about these two phenomena that bring up issues of power, exploitation, and control in the information age It asks if, and if so, how, the approaches of Capurro and Floridi can help us to understand ethico-political aspects of the surveillance-industrial complex and digital labour

Hegel’s Non-Metaphysical Idea of Freedom

the article explores the putatively non-metaphysical – non-voluntarist, and even non-causal – concept of freedom outlined in Hegel’s work and discusses its influential interpretation by robert Pippin as an ‘essentially practical’ concept. I argue that Hegel’s affirmation of freedom must be distinguished from that of Kant and Fichte, since it does not rely on a prior understanding of self-consciousness as an originally teleological relation and it has not the nature of a claim ‘from a practical point of view’.

The effect on the performance of listed family and non-family firms

Purpose: The purpose of this paper is to examine whether the ownership of public firms is related to accounting and market performance, comparing family and non-family listed firms. Design/methodology/approach: We use regression analysis, considering a sample of Portuguese family and non-family firms for the period between 1999 and 2010. Findings: Overall, the results show that family firms are older, are more indebted and have higher debt costs than non-family firms. However, they present lower levels of risk. The evidence suggests that family firms outperform non-family firms when we consider a market performance measure. The market performance of family-controlled firms is more sensitive to the crisis periods and age, compared to their counterparts. The empirical findings suggest that under economic adversity, the performance is especially compromised by the firms’ age. Research limitations/implications: A limitation of this study is the small size of the sample, which derives from the small size of the Portuguese stock market, the Euronext Lisbon. Originality/value: This paper offers some insights on the ownership of public firms and firm performance by investigating a small European economy. The study also contributes to the stream of firm performance, considering new independent variables as determinants of firm performance, such as operational risk. Finally, the study examines the interaction between ownership and performance under both steady and adverse economic conditions, giving the opportunity to analyze whether firm performance differs according to market conditions.

The Ocean Economic Statistical System of China and Understanding of the Blue Economy

The ocean and its resources are increasingly seen as indispensable in addressing the multiple challenges the planet is facing in the decades to come. It has never been easy to quantify this particular sector of the economy, in any country, given the lack of a detailed, centralized data base with adequate specifics covering the necessary sectors, this article aims to compare the existing ocean economy statistical systems, especially Asia-Pacific, American and European countries, in order to overcome the deficiencies with regard to the diversity of definitions and statistical representations of ocean sectors, establish the standard statistical system and compile data for the global ocean economy.

Valorisation of fish-cannery by-products targeting the recovery of ω3 lipids

Over the past years, ω3 fatty acids, namely EPA and DHA, have been recognized as presenting multiple health benefits. Several studies consider fish oil as the most important source of EPA and DHA. Nowadays, canned fish industry plays a very important role in Portuguese economy. However, expansion of this business brought some environmental concerns due to the high amount of by-products generated. Nevertheless, this problem can be substantially reduced by the recovery of some of the by-product components, diminishing its contamination load and simultaneously obtaining value-added products. This study was born from the growing interest in obtaining new sources of lipids rich in ω3 fatty acids, combined with environmental concerns related to the production of wastes from the fish canning industries, rich in these compounds. It thus intends to evaluate lipid extraction methods in liquid by-products from the fish canning industry, aiming to obtain fractions rich in ω3 fatty acids. Additionally, in a biorefining concept, the protein content of the remaining aqueous fractions was also quantified.

A "Greater Britain": colonial kin in fictions of settlement, 1850-1890

This dissertation traces the ways in which nineteenth-century fictional narratives of white settlement represent “family” as, on the one hand, an abstract theoretical model for a unified and relatively homogenous British settler empire and on the other, a fundamental challenge to ideas about imperial integrity and transnational Anglo-Saxon racial identification. I argue that representations of transoceanic white families in nineteenth-century fictions about Australian settler colonialism negotiate the tension between the bounded domesticity of an insular English nation and the kind of kinship that spans oceans and continents as a result of mass emigration from the British isles to the United States, Canada, New Zealand, and the Australian colonies. As such, these fictions construct productive analogies between the familial metaphors and affective language in the political discourse of “Greater Britain”—-a transoceanic imagined community of British settler colonies and their “mother country” united by race and language—-and ideas of family, gender, and domesticity as they operate within specific bourgeois families. Concerns over the disruption of transoceanic families bear testament to contradictions between the idea of a unified imperial identity (both British and Anglo-Saxon), the proliferation of fractured local identities (such as settlers’ English, Irish Catholic, and Australian nationalisms), and the conspicuous absence of indigenous families from narratives of settlement. I intervene at the intersection of postcolonial literary criticism and gender theory by examining the strategic deployments of heteronormative kinship metaphors and metonymies in the rhetorical consolidation of settler colonial space. Settler colonialism was distinct from the “civilizing” domination of subject peoples in South Asia in that it depended on the rhetorical construction of colonial territory as empty space or as land occupied by nearly extinct “primitive” races. This dissertation argues that political rhetoric, travel narratives, and fiction used the image of white female bourgeois reproductive power and sentimental attachment as a technology for settler colonial success, embodying this technology both in the benevolent figure of the metropolitan “mother country” (the paternalistic female counter to the material realities of patriarchal and violent settler colonial practices) and in fictional juxtapositions of happy white settler fecund families with the solitary self-extinguishing figure of the black aboriginal “savage.” Yet even in the narratives where the continuity and coherence of families across imperial space is questioned—-and “Greater Britain” itself—-domesticity and heteronormative familial relations effectively rewrite settler space as white, Anglo-Saxon and bourgeois, and the sentimentalism of troubled European families masks the presence and genocide of indigenous aboriginal peoples. I analyze a range of novels and political texts, canonical and non-canonical, metropolitan and colonial. My introductory first chapter examines the discourse on a “Greater Britain” in the travel narratives of J.A. Froude, Charles Wentworth Dilke, and Anthony Trollope and in the Oxbridge lectures of Herman Merivale and J.R. Seeley. These writers make arguments for an imperial economy of affect circulating between Britain and the settler colonies that reinforces political connections, and at times surpasses the limits of political possibility by relying on the language of sentiment and feeling to build a transoceanic “Greater British” community. Subsequent chapters show how metropolitan and colonial fiction writers, including Charles Dickens, Anthony Trollope, Marcus Clarke, Henry Kingsley, and Catherine Helen Spence, test the viability of this “Greater British” economy of affect by presenting transoceanic family connections and structures straining under the weight of forces including the vast distances between colonies and the “mother country,” settler violence, and the transportation system.

The impact of event sponsorship on children’s brand image and purchase intentions: The mediator effects of product involvement and brand familiarity

Field lab in marketing: Children consumer behaviour

Portuguese National Accounts : a network approach

In recent years, the Portuguese economy has gone through a severe adjustment process, which aected almost every sector of the economy. Therefore, it is important to study how the structure of the economy changed during this period. To that end, using data on the annual output by industry and product from National Accounts, we developed a network of industries for the years 2010 and 2013. By comparing the Minimal Spanning Trees and a set of topological coecients for the years considered, we evaluate the structural evolution of the economy. In order to get a long term view, we extended the analysis to the period between 1995 and 2010. We found that the industries linked to trade activities maintained their centrality, although they decreased their importance over time. Together with construction activities, they were among the most severely aected industries.

The presence of three Portuguese TV news channels (RTP3, SIC NOTÍCIAS, and TVI24) on facebook

The growing popularity of social networks, and their impact on the daily lives of consumers, contributed to news organizations marking their presence on different online platforms. In the case of Facebook, a social network that began as a personal space, it has gradually transformed into a content-sharing space (Oeldorf-Hirsch & Sundar, 2015). Nowadays, Facebook is the second most viewed website in Portugal (Alexa, 2016), and therefore, it has become crucial for Portuguese news agencies to be present on this social network. Although television continues to be the main information source in Portugal, social networks, and specifically Facebook, are increasingly important in news consumption by users (ERC, 2015). This new way of news dissemination, as well as the proliferation that these contents reach in social networks, led to news agencies exploiting these new channels, both to attract new audiences, and to redirect users to their own websites (Castillo, El-Haddad, Pfeffer, & Stempeck, 2014). Thus, it is important to understand how, and what kind of content these agencies put on their Facebook channels, as well as the strategies they use to share these same contents. This study aims to understand how the main news channels of Portuguese TV (RTP3, SIC Notícias, and TVI24) manage and use the social network Facebook to share news contents. To this end, the authors collected quantitative data of all posts placed on Facebook between February 8 and February 14 2016. Approximately 1063 posts were collected and analysed from the three Facebook pages. The results indicate that two of the three channels extensively used their Facebook pages to share and target content to their official websites. Regarding the news sources and type of media used, the three Portuguese TV news channels use similar strategies. However, in what concerns the main themes and quantity of messages per day, as well as the level of redundancy of information, the three channels manage their pages differently.

The presence of three portuguese TV news channels (RTP3, SIC Notícias, and TVI24) on Facebook

The growing popularity of social networks, and their impact on the daily lives of consumers, contributed to news organizations marking their presence on different online platforms. In the case of Facebook, a social network that began as a personal space, it has gradually transformed into a content-sharing space (Oeldorf-Hirsch & Sundar, 2015). Nowadays, Facebook is the second most viewed website in Portugal (Alexa, 2016), and therefore, it has become crucial for Portuguese news agencies to be present on this social network. Although television continues to be the main information source in Portugal, social networks, and specifically Facebook, are increasingly important in news consumption by users (ERC, 2015). This new way of news dissemination, as well as the proliferation that these contents reach in social networks, led to news agencies exploiting these new channels, both to attract new audiences, and to redirect users to their own websites (Castillo, El-Haddad, Pfeffer, & Stempeck, 2014). Thus, it is important to understand how, and what kind of content these agencies put on their Facebook channels, as well as the strategies they use to share these same contents. This study aims to understand how the main news channels of Portuguese TV (RTP3, SIC Notícias, and TVI24) manage and use the social network Facebook to share news contents. To this end, the authors collected quantitative data of all posts placed on Facebook between February 8 and February 14 2016. Approximately 1063 posts were collected and analysed from the three Facebook pages. The results indicate that two of the three channels extensively used their Facebook pages to share and target content to their official websites. Regarding the news sources and type of media used, the three Portuguese TV news channels use similar strategies. However, in what concerns the main thematic and quantity of messages per day, as well as the level of redundancy of information, the three channels operate their pages differently.