This chapter aims to provide a succinct overview of the important challenges facing researchers seeking to perform firm-level research, along with an outline of the different data sources that may be used, and some techniques that can be employed to ensure that data are robust. An emphasis is put on the linked importance of research design and choice of data. We discuss quantitative data and, more specifically, the measures used to observe firm performance, and present different types of data sources that researchers may use when studying firm-level data, i.e. self-report data, official statistics, commercial data, combinations of data and big data. We examine potential problems with data, from measurement to respondent and researcher errors. Finally, some key points and some avenues for future research are briefly reviewed.
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Josh Siepel and Marcus Dejardin
Lise Aaboen, Hans Landström and Roger Sørheim
In this chapter we introduce the book. The chapters of the book provide examples of short initiatives from European research-based universities which show what activities they use, how they have developed and how they seek to contribute to the entrepreneurial activities at their universities. The contributing authors provide practical advice regarding how to organize similar initiatives. We conclude the chapter by presenting lessons learned and suggestions for future development of short entrepreneurship education initiatives.
The Value of 7-Day Entrepreneurship Courses
Edited by Lise Aaboen, Hans Landström and Roger Sørheim
This chapter provides a comprehensive guide to the treatment of hybrid entities under the ATAD. Despite the complexity of the rules, this contribution answers the most important technical questions in what regards double deduction cases involving simple hybrid entities and cases of non-taxation involving reverse hybrid entities, as provided in Articles 9(1) and Article 9a respectively. In doing so, it points to the inconsistencies and the interpretative lacunae that arise from the ATAD with regard to hybrid entities, which often require recourse to the BEPS Action 2 materials.
This contribution provides a comprehensive analysis of the anti-hybrid rules introduced in the ATAD with a focus on hybrid financial instruments, stressing the main challenges related to their implementation both from a practical and from a tax policy perspective.
Brian Christopher Jones
Constitutional ‘moments’, as forms of higher law-making that operate beyond the realm of ordinary politics, are inescapably linked with constitutional idolatry. The idea that a moment should be something more than a necessary, ordinary and practical change in response to events; that a moment is something special, exceptional, even transformative in the life of a nation, is what sustains this connection to idolatry. This language, and more importantly this idea, has infested and dominated constitutional scholarship, perhaps to the point of no return. It has over-dramatised and needlessly immortalised what should be a routine and unsurprising feature of every state: constitutional upkeep. The more citizens disavow notions of constitutional idolatry and higher-level constitution making, the more they can actively save these human documents from irrelevance and antiquity, and ultimately retain ownership and authorship of the constitution going forward.
Confronting breaches of academic integrity by students has always been fraught with emotions for academic staff. Student cheating represents a transgression of accepted academic norms and brings into potential conflict the pedagogical and personal relationship with the student. The increased prevalence of contract cheating, defined as the outsourcing of assessment tasks to third parties and submitted by students as their own work, brings additional emotional, cognitive and professional workloads. When making a decision on whether to follow institutional procedures to formally report contract cheating, staff must now face the challenge of substantiating what is at times a nebulous and challenging case. Emotions contribute significantly to decision-making, whether in direct response to the situation or as a latent effect of the context in which the judgement occurs. Issues of workload, professional identity and interactions with a reporting and decision-making process that may be perceived as inconsistent and focused on commercial rather than pedagogical factors, may directly influence educators’ decisions regarding academic integrity. If formally reporting cases of contract cheating is fundamental to a fair and quality-assured system, research is required to determine how emotional responses are affecting judgement and decision-making by academic staff when confronted by these types of breaches of academic integrity.
The free-market model was in 1880 well suited to the analysis of income distributions in European or American countries dominated by laissez-faire policies. State intervention was minimal and the percentage of public expenditure in GDP very low. Kuznets explained the successive narrowing and widening of inequality in this period by the massive migration of people from the countryside (with low wages) to urban areas (with higher wages). Here this model is discussed using data for six European countries. The 1880s–1930s experienced a radical shift in public policy where social expenditure dramatically increased, reaching more than 1% of GDP in several European countries. During the First World War, wages remained frozen; likewise, in France property rents were stable for a long period. New sources of income mainly acquired by rich households were redistributed to poorer ones. All these liberal changes had a decisive impact on income distribution, which cannot, however, be easily explained by the Kuznets model. GDP per capita is not the whole story. While global inequalities in income began to improve only around 1990, inequalities in well-being had already done so throughout the whole of the twentieth century, indeed to the extent that they led to ameliorations in citizens’ welfare.
This chapter focuses on individual employee exercise of voice, both informally and formally, through two internal channels, namely, unionized and non-union grievance procedures. Unionized grievance procedures are long-standing, and substantial empirical research shows that they are regularly and frequently used by unionized employees. By contrast, the emergence and growth of non-union grievance procedures is a relatively recent development. While most industrial relations scholars expected that these non-union procedures would be meagerly used by non-union employees, empirical evidence indicates that they are in fact quite widely used by non-union employees, though to a somewhat lesser extent than by unionized employees. The specific institutional arrangements - mechanisms - through which unionized and non-union employee exercise voice are closely examined in this chapter. This is followed by analysis of the actual use of such mechanisms by unionized and non-union employees. Attention then turns to the consequences of employee use of voice or, in other words, post-employment dispute resolution outcomes; in particular, job performance, job promotion and retention/turnover. The chapter concludes with recommendations for new research on individual employee exercise of voice.
Deirdre O’Shea and Kevin R. Murphy
The concept of voice applies to a wide range of behaviors and situations, from informally offering opinions to influence organizational decisions, to formally discussing performance appraisal and development evaluations. In this chapter, the authors draw on theory and research from organizational behavior to examine voice from the perspective of the individual. They examine the individual’s willingness to express voice in both informal contexts (for example, within work groups, in interactions between employees) and formal contexts (for example, expressing voice in performance appraisal and performance management settings). Finally, the authors develop a model of willingness to express voice in formal and informal context and use this model to make suggestions regarding future voice research.