United Nations (UN) leaders suggest that the world is not on track to meet the Sustainable Development Goals (SDGs) by 2030. The purpose of this paper is to explore whether the SDGs provide a valuable platform to call for a basic income (BI) globally. Adopting a critical historical studies approach, the article traces the evolution of ‘development’, including the UN decades of development, the Millennium Development Goals, and the SDGs. It subsequently describes the structural adjustment and poverty reduction efforts (...) by the World Bank and International Monetary Fund, and then outlines why the SDG framework may be helpful in advancing a BI. We argue that as climate-related disasters increase, a BI will be vital in providing a modicum of security in an increasingly unstable world. Calls for BI must be anchored to a broader change agenda that recognizes the causes of poverty and income inequality, and seeks their dismantling and redress. (shrink)

Income inequality has been empirically linked to interpersonal competition and risk-taking behaviors, but a separate line of findings consistently shows that individuals have inaccurate perceptions of the actual levels of income inequality in society. How can inequality be both consistently misperceived and yet a reliable predictor of behavior? The present study extends both these lines of research by evaluating if the scope of input used to assess income inequality (i.e., at the national, state, county, or postal (...) code level) can account for perception discrepancies and if actual/perceived inequality is associated with female intrasexual competition. Female participants recruited online from the general US population (_n_ = 691) provided demographic information, measures of perceived income inequality, and measures of intrasexual competition attitudes and behavior. Actual and perceived income inequality (at any level) did not predict negative attitudes toward other women or female weighting of physical appearance as a desirable trait. Perceived income inequality and actual county-level inequality was, however, predictive of female competition in the form of self-sexualization clothing choice. Further analyses found that age and importance placed on physical attractiveness also predicted women’s clothing choices. Perceptions of income inequality were predicted not by actual Gini indices, but by beliefs about the levels of poverty and income gaps. These results highlight the importance of better understanding the proximate cues by which people perceive environmental features such as inequality, and how those cues are used to adjust interpersonal behaviors. (shrink)

Priority setting presents one of the biggest challenges policy makers in low-income countries have to deal with on a daily basis. Extreme lack of resources in these contexts introduces non-state stakeholders whose priorities may not necessarily reflect the national priorities. This raises concerns about the legitimacy of the non-state stakeholders' involvement in priority setting. To date, the meagre literature on priority setting in low-income countries has not focused on the question of the legitimacy of the non-state stakeholders, (...) specifically, the development partners. This article fills this gap in the literature. We provide an overview of some of the health sector priority setting approaches, of relevance to low-income countries, including the processes, the stakeholders and their roles, and the priority setting challenges. These factors are explored, in-depth, using the case of Uganda. The sources of legitimacy of development assistance partners' involvement in priority setting is assessed based on current literature on sources of legitimacy and legitimacy in priority setting. The article concludes that both the government and development assistance partners need to work together to foster and maintain their legitimacy through; having fair priority setting processes with wide representation of all relevant stakeholders, explicit priority setting processes and a balance of decision making powers with commitment to accountability and transparency. (shrink)

Based on European National Transfer Accounts data from 2010, this paper quantifies and evaluates the balance of intergenerational transfer flows in 16 EU countries, including transfers in the form of unpaid household work. On average, the value of net transfers received by a child amounts to sixteen times the labour income of a full-time worker, and the net transfers received by an elderly person to six times the labour income of a full-time worker. Intergenerational transfers can be (...) regarded as the reciprocal exchange between two generations: the size of the transfers to the child generation determines their potential to generate income and finance public transfers to the elderly population once they enter employment. We develop and calculate an indicator to analyse if there is a balance between transfers to children and transfers expected by the elderly population. The results indicate that in most of the analysed countries the human capital investments in children are far too low to finance the generous transfers to the elderly population in the future. (shrink)

Historians and economists will find here what their fields have in common - the movement since the 1950s known variously as 'cliometrics', 'economic history', or 'historical economics'. A leading figure in the movement, Donald McCloskey, has compiled, with the help of George Hersh and a panel of distinguished advisors, a highly comprehensive bibliography of historical economics covering the period up until 1980. The book will be useful to all economic historians, as well as quantitative historians, applied economists, historical demographers, business (...) historians, national income accountants, and social historians. (shrink)

Doctoral education is regarded as a crucial engine for development by the knowledge economies, thereby making the research capacity of scholars play a critical factor towards development. Widening participation within doctoral education is seen as a way of enhancing this capacity. However, African scholars produce only 1.4% of all published research, indicating that Africa lacks research capacity. Even though both men and women contribute to the development of their continent and their countries, the number of women holding doctoral degrees on (...) the African continent remains low across all nationalities. In high-income countries, there are 3963 PhDs per million people, whereas in some African countries (such as Tunisia, Egypt and Kenya), the number ranges from 100 to over 1500; however, in most low-income countries (such as Ethiopia, Uganda and Tanzania), the number is less than 100. Much research in doctoral education examines the reasons for low graduation rates and high attrition rates, but little research examines the contributors to the doctoral study for African women, especially in these times when doctoral education is viewed as a driver of the economy. Based on a qualitative study that interviewed 14 women from African countries, this article aimed to investigate how women account for completing doctoral studies. Data were gathered through semistructured interviews and analysed thematically using a capabilities approach as a theoretical framework. The findings suggest that institutional support, peer support and academic support played a role in their achievement. Contribution: The article contributed to doctoral education scholarship of African women and indicated that religion contributed to African women’s success in doctoral programmes, granting them strength to push until completion. This research may greatly encourage more women to enrol in doctoral programmes when reading other women’s success stories. (shrink)

The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that (...) 80 of our sample organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

There are many general economic policies I favour such that I would feel significantly ashamed were I to succumb to bribery, or to institutional pressure short of physical threat, to publicly support their opposites. Here are a few of these policies: (1) Rich countries should not impose trade barriers, including subsidies for their own producers, against imports from poor countries. (2) Leaders of poor countries should be regarded as irresponsible when they imply to their people that their economic difficulties arise (...) principally from wickedness and exploitative behavior on the part of rich countries – the moral urgency of (1) notwithstanding. (3) Much freer movement of people across national borders for purposes of labour should be allowed everywhere. (4) Destitution is an unduly severe penalty for laziness, lack of talent or intelligence, or bad luck. More productive people should provide the lazy, the unskilled and the unlucky with as large a basic income grant as is compatible with maximizing net social productivity (which no present society comes very close to doing, partly due to confused social morality and partly due to incentive-distorting tax systems). (shrink)

Drawing on findings from an original national survey experiment, we unpack Americans’ views on the employment of mothers and fathers with young children. This study provides a fuller account of contemporary attitudes than is available from surveys such as the General Social Survey. After seeing vignettes that vary the circumstances in which married mothers, single mothers, and married fathers make decisions about paid work and caregiving, the respondents’ views swing from strong support to deep skepticism about a parent’s work (...) participation, depending on the parent’s specific job conditions and family circumstances. When a mother, whether married or single, is satisfied with her job and her family depends on her income, respondents overwhelmingly support the option to work. Conversely, when a father is dissatisfied with his job and the family does not depend on his income, respondents generally support the option to stay home. These findings provide insight regarding the “gender stall” thesis by showing that Americans’ views depend heavily on the circumstances they believe parents are facing. This more nuanced view highlights the importance of social context in the allocation of paid work and caregiving for both mothers and fathers. (shrink)

Frontiers of Justice: Disability, Nationality, Species Membership, by Martha Nussbaum, Harvard University Press, 2006. How should we measure human development? The most popular method used to be to focus on wealth and income, as when international development agencies rank countries according to their per capita gross domestic product. Critics, however, have long noted shortcomings with this approach. Consider for example a wealthy person in a wheelchair: her problem is not a financial one, but a lack of access to public (...) spaces. Even if she were to hire porters to carry her in and out of stores and libraries, that would not really address her situation. There is a basic sense of dignity and self-respect that comes with being able to move around on one’s own. Even for a disabled millionaire, that will only be possible when public buildings are wheelchair accessible. To fully grasp what the handicapped need, we have to look beyond purely economic measures of well-being, and take into account the actual capabilities people can exercise in their daily lives. The example of the well-off person in a wheelchair illustrates what Martha Nussbaum calls the capabilities approach to human development. It was first pioneered in economics by Amartya Sen (who came up with the wheelchair example), and Nussbaum has for years been associated with a more philosophical variation, which uses the idea of capabilities to outline basic political principles. In Frontiers of Justice: Disability, Nationality, Species Membership Nussbaum takes this project even further, and applies the capabilities approach to issues of justice involving not only the disabled and the global poor, but animals as well.Yet for a philosophy called the capabilities approach, it is surprising how little theoretical work capabilities do in Nussbaum’s overall account. (shrink)

What’s in a Price? History of Economic Ideologies vs. History of Economic Ideas. This paper suggests applying the approach of a historical epistemology to the field of economics. We observe that an assumedly fundamental opposition between the market and the state dominates popular images of the history of economic ideas. Two conflicting ideologies are roughly assigned to the two opposing sides in the Cold War. To this historical narrative the paper opposes a different view. The argument is that when taking (...) the technical practices of economic knowledge production in the twentieth century into view, similarities abound across ideological ruptures. The chief characteristic change in the recent history of economics was a radical turn towards quantification, measurement, and mathematical modelling. A historical epistemology of economics could show how deeply both, admirers of the state and of the market, share a history. The paper concludes that to‐date critique of political economy should also take into consideration a critical perspective towards the unfolding of this measurement revolution in the social sciences. (shrink)

This the first part of a study (in two parts) devoted to Piketty’s theses on the history of capitalism. A summary of Pikety’s analysis is first presented, concerning the dynamics of total wealth (measured as a ratio to national income) and its components, and the tendency of wealth and income inequalities within major capitalist countries. The amplitude of the fall of total wealth in the United-Kingdom and France during World War I is questioned. Piketty explains the profile (...) of these variables concerning wealth and wealth inequalities in reference to historical mechanisms in which the rate of growth of output, the rate of savings, and the return on wealth are considered. The relevance of these mechanisms is basically questioned. We interpret the third component of wealth, other domestic capital, as a form of the capital of enterprises and substitute an alternative, more performing, model to account for the profile of this variable. (shrink)

We examine the extent to which host country income inequality influences multinational enterprises’ (MNE) expansion strategy for foreign production investment, depending on their specific strategic objectives. Applying a transaction cost framework, we predict that national income inequality has an inverted U-shaped relationship with foreign production investment. As inequality increases, MNEs accrue lower transaction costs arising from interactions with various local actors, leading to higher probability of investment. As income inequality increases further, its effect on location attractiveness (...) will become negative, as its attraction effect is increasingly offset by additional monitoring, bargaining, and security costs owing to the more fractious nature of high inequality societies. In addition, we suggest that the impact of income inequality is contingent on investment objectives: The inverted U-shaped relationship is stronger for efficiency-seeking investment but weaker for market-seeking and competence-enhancing investments. We find substantial support for our hypotheses through an analysis of 27 years (1986-2012) of data on Japanese MNEs’ overseas production entries. (shrink)

Financial statements are the main source of information showing the performance of an enterprise and its financial state. They are need for business management, analysis, internal and external audit, owners and state, investors, society. The set of financial statements is prepared by summarizing the company's financial year data. To prepare accountability, data is pre-accumulated and grouped in accounting records, synthetic and analytical accounting registers according to general principles: continuity, periodicity, permanence, prudence, monetary measure, accumulation, neutrality, relevance of content, (...) importance of information. These accounting principles are followed in the EU countries. According to A. Ivanauskienė, an annual stocktaking must be carried out before the annual financial statements are drawn up [3]. Accounting policy part includes accounting principles and a brief description of accounting methods and rules that are used by the entity in accounting and financial reporting. [2]. Accounting policies are general accounting principles, accounting methods, and rules intended for accounting management, formation and submission of financial accountability" - the definition is provided by A. Ivanauskienė [3]. For more information on accounting policies is written 6 BAS - the explanatory note of the accounting policy part should state that 'financial statements are prepared in accordance with business accounting standards. Other legal acts that have been used for accounting management and financial reporting purposes [1] are also included. At the end of the company's financial year, we have to prepare not only financial statements, but also to analyze it properly. Because only by submitting an annual analysis of financial statements we will be able to evaluate the company's performance and position. We will be able to determine whether the company's performance is profitable, whether by putting together and discussing all the reports, there is a risk for the company's future plans. Problem and Relevance - it is very important that the financial accountability reports would be prepared correctly and would perform their intended purpose. Accurate accumulation and systematization of accounting information allows to account correctly assets, capital, income and expenses. Otherwise, false information will result in distorted analysis results and its users will make wrong decisions. The aim of the work is to analyze the content of financial statements, principles of formation and use of data. Research object - financial accountability. Research objectives: 1. To analyze the essence and importance of financial accountability, to provide a systematic description of financial accountability. 2. To provide a procedure for regulating accountability and how to allocate it. 3. To set requirements for financial reporting. 4. To prove the importance of financial reporting with respect to companies. Research methods - analysis of scientific literature, including the comparison of theoretical statements, methods of generalization, logical and graphical representation. Conclusions: Financial statements should reflect fair information about the financial position and performance of the entity, as well as provide necessary information to internal and external users and disclose relevant information about significant events occurring during the reporting period. Preparation of financial statements is regulated by: Law on Accounting of the Republic of Lithuania, Law on Financial Accountability of the Republic of Lithuania, Consolidated Financial Accountability Compilation of the Republic of Lithuania, International Business Accounting Standards, National Business Accounting Standards, Accounting Policies shaped in the company. The data presented in the annual financial statements shall be prepared in accordance with the general accounting principles. The information received in the reports must be compared to the previous reporting periods and to the performance of other companies. The data obtained are needed for economic analysis, audit, planning of the company performance and forecasting. (shrink)

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of (...) justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice. (shrink)

While useful proposals to reform International Financial Institutions (IFIs) have been widely discussed, the lack of meaningful financial accountability has received little attention. Considering the substantial damage done by IFIs, this is surprising both from an ethical and an economist's point of view. In a market economy anyone must face the economic consequences of their actions and decisions. If consultants give advice negligently or without obeying minimal professional standards, they have to pay compensation for the damage they have caused. (...) class='Hi'>National liability and tort laws serve the purpose of compensating those suffering unlawful damages and of deterring such behavior. By contrast, tortious damage caused by IFIs must be paid by IFIs' borrowers, including many of the world's poorest people. IFIs may even gain financially from their own negligence by extending new loans necessary to repair damages done by their prior loans. One failed adjustment program calls for the next. This mechanism makes IFI-flops generate IFI-jobs and additional income. This perverted incentive system rewarding errors, negligence, and even violations of the very constitutions of IFIs is absolutely at odds with the principles on which Western market economies rest. It must be brought to an end. This essay presents the idea of financial accountability, showing how easily reforms making IFIs financially accountable could be implemented. Moreover, embracing financial accountability would bring IFI operations closer to the intentions of their founders, who wanted IFIs subject to the basic legal and economic concepts of financial accountability not exempt from it. The market mechanism and its beneficial incentive system must finally be brought to IFIs. (shrink)

For economists, sustainability and environmental valuation are connected in two ways. At the micro level, proper environmental valuation is required if projects are to be approved and rejected consistently with sustainability requirements. This is cost benefit analysis. At the macro level, many take the view that sustainability requires that national income measurement be modified so as to account for environmental damage. Such natural resource accounting is possible only if environmental damage is valued for incorporation into the economic (...) accounts. The paper reviews the techniques that economists have developed for environmental valuation. In regard to cost benefit analysis and sustainability, it is noted that the technique on which most interest focuses, the Contingent Valuation Method, involves the extension of the domain of consumer demand analysis to include the natural environment. Contributions questioning the appropriateness of this are reviewed, and it is argued that they merit more attention from economists than they have received to date. In regard to natural resource accounting, it is argued that while there is little prospect of it achieving what its proponents claim for it, the modelling that it necessarily implies has the potential to both clarify valuation issues and play an important role in informing the policy process. (shrink)

There is, at present, little precise understanding of the relative contributions of the various income streams used by impoverished rural households in southern Africa. The impact of household profiles on overall income also is not well understood. There is, therefore, little consideration of these factors in national economic accounting. This paper is an attempt to reduce this gap in knowledge by reflecting on the relative contribution of agro-pastoralism, secondary woodland resources, and formal and informal cash (...) class='Hi'>income streams to households in the semi-arid rural village of Thorndale, Limpopo Province, South Africa. In the absence of jobs and confronted with high migrant labor, households with open access to natural resources derived more benefits from land-based livelihoods than cash income streams (i.e., 57.5 % vs. 42.5 %). Total livelihood income was valued at US$2887 per household per annum. A significant correlation between monetary values derived from crops and formal wages was established, and it was found that households with high cash incomes tended to invest more in crop production. Over 80 of households were male-headed. Of these heads of household, more than 60 were long-term migrants to urban areas, leaving household decision-making to the women. The low literacy rates of women have deprived them of paid jobs outside the area and, therefore, have increased their dependence on crops (62%) and secondary woodlands resources (60%). This was further reflected in the proportion of households in which females were the main contributors of cash income (9.7%), or joint contributors with men (24.4%). Various positive correlations were established between the number of women per household and the three land-based livelihoods. This implied that women’s total control over such activities was mostly a result of the absence of men and not a typical phenomenon. In spite of this control, it was not positively reflected in the lives of majority of the women. Households differed in their participation in livelihood activities. Household size influenced the level of production and was positively correlated with the value of secondary woodland resources and crops. The study shows the interdependence of land-based livelihood sources and the impact of household features on production and consumption. Policies that focus on livelihood options need to recognize and accommodate associated household dynamics. (shrink)

The sixth volume of the Collected Works of Micha/l Kalecki, one of the twentieth-century's pre-eminent economists, contains his empirical studies of the capitalist economy, published primarily in pre-war Poland. The first part of the book collects together reviews of business conditions in commodity markets, studies of the structure and operations of large companies and cartels, and articles on international economic relations. These studies, written between 1928 and 1935, demonstrate Kalecki's keen insight into the international consequences of the Great Crisis of (...) 1929-33, and into the developments in Nazi Germany. The second part contains Kalecki's papers on the methodological problems of examining business fluctuations and on constructing indicators of economic trends. Part 3 comprises, Kalecki's estimates of the national income in Poland and of its structure. These studies, conducted between 1931 and 1935, were unique at the time in taking into account the distribution of aggregate income between the main social classes. The editorial notes and annexes at the end of the volume not only provide invaluable background information and explanatory glosses on the main text, but also give invaluable insights into the development of Kalecki's thought. (shrink)

Environmental functions are defined as the possible uses of the non-human-made physical surroundings on which humanity is entirely dependent. Competing functions are by definition economic goods, indeed the most fundamental humanity disposes of. Environmental sustainability is defined as the dynamic equilibrium by which vital environmental functions remain available for future generations. Environmentally sustainable national income (eSNI) is defined as the maximum attainable production level by which vital environmental functions remain available for future generations. Thus the eSNI provides information (...) about the distance between the current and a sustainable situation. In combination with the standard national income (NI), the eSNI indicates whether the part of the production that is not based on sustainable use of the environment is increasing or decreasing in the course of time. Calculation of the eSNI involves the use of environmental models and a static general economic equilibrium model. It is shown that asymmetric entries are obscuring what is happening with both environment and production and that there is no conflict between employment and safeguarding the environment. (shrink)

A 121-nation study of societal collectivism and a 174-nation study of political autocracy show that parasitic stress does not account for any variation in these components of culture once the interactive impacts of climatic demands and income resources have been accounted for. Climato-economic livability is a viable rival explanation for the reported effects of parasitic stress on culture.

In terms of income and wealth (and a variety of other measures), citizens of the United States are significantly less equal than their peers in Canada and Europe. In addition, American society is becoming increasingly less equal. Some theorists argue that this inequality is inefficient. Others claim that is unjust. Many Americans, however, are less concerned with the potential inefficiency and injustice of growing inequality. Distinguishing as Milton Friedman does between equality of result and equality of opportunity, many claim (...) that American inequality is greater because our social and political institutions hold individuals responsible for their decisions. There is nothing unjust about holding individuals responsible for their choices or preferences. This political philosophy builds from the popular idea that, in the words of Dennis Prager of the Heritage Foundation, “American individualism and the Judeo-Christian notion of personal accountability gave us the extraordinary nation that we built here.” At least since the publication of the Republican Party’s Contract with America, every prominent Republican (and many Democrats) has affirmed the importance of personal responsibility. The idea of personal responsibility plays a central role in debates over how to structure U.S. society. For these reasons, this paper considers a group of theories that Elizabeth Anderson labels “luck egalitarian.” These theories remain the most influential philosophical attempts to incorporate personal responsibility into a theory of justice. This essay takes as its staring point Anderson’s widely discussed criticisms for these theorists, and considers several of the best and most sustained responses to these criticisms (and related claims by Samuel Scheffler, Jonathan Wolff, and others). The goal is not to provide a summary of different luck egalitarian accounts of justice, a task others have performed admirably (Knight 2009, Knight and Stemplowska 2011). Furthermore, this paper will not attempt to decide which luck egalitarian theory best withstands these criticisms. Instead, this paper makes a philosophically and empirically informed case regarding how policy makers ought to utilize a principle that plays a prominent role in current American public policy debates: the role of personal responsibility. In order to make this case, I must weave normative and empirical analysis, and consider the ways in which social position in the status quo United States does not trace personal responsibility. From this analysis, I suggest three policy priorities for those interested in redeeming the oft-celebrated claim about American society: that an individual is responsible for her social position. This work promises to be of interest to any theorist or policy maker concerned with the practical implications of recent work in the moral and political philosophy of personal responsibility, or, really, anyone interested in making American society comparatively just. (shrink)

Having been recognised as a “resource-intensive” economy, the People’s Republic of China has been experiencing major implications in terms of ecological environment degradation, which continuously harms the health of the Chinese people and the productivity of China’s economy. Among the political efforts set forth by the Chinese central authorities, the claim of promoting a “National Ecological Accounting and Auditing Scheme” has been drawing nationwide attention. Through a series of critical discourse analysis on relevant written texts produced by the (...) central authorities, mainstream media and the Chinese academics, this paper sets out to analyse the historical evolution of the institutional context in relation to the establishment of such a scheme, and further, to decipher the ideological underpinnings that have shaped this context. The findings indicate that the signification of NEAAS goes far beyond the environment protection, in that, this scheme constitutes a fundamental institutional reform that the Communist Party of China seeks to conduct. (shrink)

When studying the feasibility and justice of basic income, researchers usually assume that policymakers would be introducing the unconditional benefit to a closed economic entity. When contemplating the introduction of a universal policy, few researchers take into consideration the fact that citizens and foreigners migrate, and that this movement alters the size and skill structure of the population. This article addresses this oversight by analyzing how basic income schemes based on residence or citizenship may affect tax base, wages, (...) and employment while incorporating migration incentives. The discussion is based upon neoclassical labor supply and migration theory and informed by the conjectured economic effects from a normative perspective. This research suggests that a basic income would create migration incentives that reduce the tax base, leading us to question this policy’s feasibility. Moreover, the flow-on effects of migration call into question the justice of both residence-based and citizenship-based basic income schemes. Therefore, this article sheds light on how basic income’s feasibility and justice relate to each other and identifies the benefits and further opportunities for interdisciplinary social policy research. (shrink)

The United States has long been a model for accessible, affordable education, as exemplified by the country's public universities. And yet less than 60 percent of the students entering American universities today are graduating. Why is this happening, and what can be done? Crossing the Finish Line provides the most detailed exploration ever of college completion at America's public universities. This groundbreaking book sheds light on such serious issues as dropout rates linked to race, gender, and socioeconomic status. Probing graduation (...) rates at twenty-one flagship public universities and four statewide systems of public higher education, the authors focus on the progress of students in the entering class of 1999--from entry to graduation, transfer, or withdrawal. They examine the effects of parental education, family income, race and gender, high school grades, test scores, financial aid, and characteristics of universities attended. The conclusions are compelling: minority students and students from poor families have markedly lower graduation rates--and take longer to earn degrees--even when other variables are taken into account. Noting the strong performance of transfer students and the effects of financial constraints on student retention, the authors call for improved transfer and financial aid policies, and suggest ways of improving the sorting processes that match students to institutions. An outstanding combination of evidence and analysis, Crossing the Finish Line should be read by everyone who cares about the nation's higher education system. (shrink)

It is well documented that the language skills of preschool children differ substantially and that these differences are highly predictive of their later academic success and achievements. Especially in the early phases of children’s lives, the importance of different structural and process characteristics of the home learning environment (HLE) has been emphasized and research results have documented that process characteristics such as the quality of parental interaction behavior and the frequency of joint activities vary according to the socio-economic status (SES) (...) of the family. Further, both structural and process characteristics are associated with children’s language development. As most of the studies focus on single indicators or didn’t take the dynamics of parenting behavior across age into account, the present paper aims to investigate the associations of different characteristics of the home learning environment as well as their potentially changing impact on the language skills of 2-year-old children. Using data of 2.272 families of the infant cohort study of the German National Educational Panel Study (NEPS), longitudinally assessed process characteristics (sensitivity in the sense of maternal responsivity to the child’s behavior and signals in mother–child interaction; maternal stimulation behavior which goes beyond the child’s actual level of action and development; frequency of joint picture book reading) and structural characteristics (mother’s education, equivalised household income, parental occupational status) were considered. Language skills (vocabulary and grammar) of the children at the age of two were measured by a standardized and validated parent report instrument (child language checklist). Results showed that (1) all three process characteristics of the home learning environment (HLE) are associated with the family’s SES; (2) across three assessment waves nearly all process characteristics predicted children’s vocabulary and grammar skills with some process-specific changes across waves; (3) despite separate direct effects of nearly all HLE-process characteristics in each wave, the amount of explained variance in a joint model including the HLE facets from each wave is hardly higher than in the separate models; and (4) socioeconomic background predicted both language facets of the children in each model even when controlling for the assessed process characteristics of the home learning environment. (shrink)

This article explores how and why high levels of income inequality result from configurations of different types of entrepreneurial activities and elements of the institutional context in a multicountry sample. A configurational approach is used to unpack the complexities associated with how income inequality arises from different types of entrepreneurial activities embedded in different institutional contexts associated with Whitley’s national business systems dimensions. The findings from fuzzy-set qualitative comparative analysis reveal that high levels of both high-growth and (...) necessity entrepreneurial activity are associated with income inequality in certain contexts that are characterized by distinct institutional complementarities. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Beyond the Ethics of Wealth and a World of Economic InequalityMark D. WoodAnalyzing the ethics of wealth and the relationship between the dominant ethics of wealth and economic inequality is vital to creating a humane mode of global life. We are living during a period in which the unequal concentration of wealth—which is to say, the unequal concentration of the resources that make human existence, development, and fulfillment possible—has (...) never been greater.1 The World Bank reports that almost “1.3 billion people remain below the extreme poverty line with an income of US $1.25 or less a day. Close to 2.5 billion—more than one-third of the world’s population—live on less than US $2 a day, another common measurement of deep deprivation,”2 and a staggering 80 percent of the world’s population struggles to survive on less than US $10 dollars a day.3 Credit Suisse’s 2012 Global Wealth Report indicates “the bottom half of the global population [or more than 3.5 billion persons] possess barely 1 percent of total wealth... In sharp contrast, the richest 10 percent own 86 percent of the world’s wealth, with the top 1 percent alone accounting for 46 percent of global assets.”4 Given the history of international colonial and neocolonial relations, it comes as no surprise that wealth is highly concentrated in Western Europe and North America, while the overwhelming majority of individuals living in poverty are concentrated in Africa, India, Asia, and Central and South America.5The wealth gap between the top 10 percent and the bottom 90 percent is, however, also reaching record levels in developed nations. While in 2012, the United States had the seventh highest average wealth holdings per adult in the world, “among nations with at least a quarter-million adults, only Russia, Ukraine, and Lebanon are more unequal” than the United States.6 A Reuters investigative report published in 2012 reveals that “inequality has risen not just in plutocratic hubs such as Wall Street and Silicon Valley, but also in virtually every corner of the world’s richest nation: Inequality has increased in 49 of 50 states since 1989,” with Mississippi being the only exception, even as it still “ranks worst in the nation on both counts.”7 In 2010, “the top 1 percent of households (the upper class) owned 35.4 percent of all privately held wealth, and the next 19 percent (the managerial, professional, and small business stratum) had 53.5 percent, which means that just 20 percent of the people owned a remarkable 89 percent, leaving only 11 percent of the wealth for the bottom 80 percent [End Page 125] (wage and salary workers).”8 In The Price of Inequality (2012), Nobel Prize–winning economist Joseph E. Stiglitz indicates that the “six heirs to the Walmart empire command wealth of $69.7 billion dollars, which is equivalent to the entire wealth of the bottom 30 percent of U.S. society.”9 In short, six individuals possess more wealth than do ninety-six million individuals—though this figure is misleading inasmuch as most of the ninety-six million own almost nothing but mounting debt. Most significantly, the top 10 percent own between 81 percent and 94 percent of all stocks, bonds, trust funds, and business equity, and almost 80 percent of non-home real estate.10 G. William Domhoff makes the vital point that inasmuch as “financial wealth is what counts as far as the control of income-producing assets,” that is, control of the means of producing wealth, “we can say that just 10 percent of the people own the United States of America.”11 Meanwhile, according to the latest census, fifty million Americans qualify as poor and another 100 million qualify as low income.12The concentration of the lion’s share of wealth in the hands of a tiny fraction of humanity is devastating for the majority of people living on the planet and ultimately for everyone. On the ground, capitalism’s champagne glass–shaped distribution of wealth means that hundreds of millions of persons have barely enough of the basics necessary to exist. Between 24,000... (shrink)

While citizens of developed countries enjoy lives of unmatched affluence, over a billion people struggle to subsist on incomes of less than $1/day. Can't we conclude that their poverty constitutes a glaring injustice? The answer almost certainly is yes—but not because some countries are rich, nor because of inadequate levels of redistribution. Liberal political theory traditionally maintains that persons are rights-holders, and the primary duty owed them is noninterference. Corrupt and tyrannical governments flagrantly violate the liberty rights of their captive (...) populations. External governments conspicuously fail to respect noninterference, however, when they erect barriers to trade between foreign nationals and their own citizens, subsidize domestic industries, prevent innocent movement across borders by would-be workers, and when they tender assistance to abusive states (such as foreign aid that lines the pockets of kleptocrats and enhances their power). The theory advanced here is similar to that of Rawls in rejecting an international difference principle, but unlike Rawls it advances an account of international justice as continuous with domestic principles of justice. (shrink)

For most of the vast span of human history, economic growth was all but nonexistent. Then, about two centuries ago, some nations began to emerge from this epoch of economic stagnation, experiencing sustained economic growth that led to significant increases in standards of living and profoundly altered the level and distribution of wealth, population, education, and health across the globe. The question ever since has been--why? This is the first book to put forward a unified theory of economic growth that (...) accounts for the entire growth process, from the dawn of civilization to today. Oded Galor, who founded the field of unified growth theory, identifies the historical and prehistorical forces behind the differential transition timing from stagnation to growth and the emergence of income disparity around the world. Galor shows how the interaction between technological progress and population ultimately raised the importance of education in coping with the rapidly changing technological environment, brought about significant reduction in fertility rates, and enabled some economies to devote greater resources toward a steady increase in per capita income, paving the way for sustained economic growth. Presents a unified theory of economic growth from the dawn of civilization to today Explains the worldwide disparities in living standards and population we see today Provides a comprehensive overview of the three phases of the development process Analyzes the Malthusian theory and its empirical support Examines theories of demographic transition and their empirical significance Explores the interaction between economic development and human evolution. (shrink)

Next SectionReproductive medical tourism is by some accounts a multibillion dollar industry globally. The seeking by clients in high income nations of surrogate mothers in low income nations, particularly India, presents a set of largely unexamined ethical challenges. In this paper, eight such challenges are elucidated to spur discussion and eventual policy development towards protecting the rights and health of vulnerable women of the Global South.

This paper reconstitutes and addresses critically the deontological and consequentialist arguments given by the French government to justify the denial of the national guaranteed minimum income support to young people under 25 years old. The deontological arguments express a concern for distributive justice and suggest that young people do not deserve income support. The consequentialist arguments; on the other hand; emphasise social efficiency: they draw on the alleged negative outcomes that the extension of income support to (...) young people would bring about. After analysing each argument; this paper concludes that the denial of RSA to young people is an illegitimate discrimination. It then proposes that we understand our duties towards young people through an account of prudence that reconciles both concerns of distributive justice with concerns for social efficiency and concerns for inter- and intragenerational justices. (shrink)

The development of vaccines against SARS-CoV-2 (COVID-19) presented a unique set of challenges. There was a global need for safe, effective vaccines against a new virus. In response to the development of vaccines for COVID-19 (some of which used novel technologies), there was a proliferation of no-fault compensation schemes (NFCS) for COVID-19 vaccine injuries. We identified 28 national vaccine injury NFCS operating in December 2019. Just 2 years later, over 130 countries had some NFCS coverage for COVID-19 vaccines. This (...) rapid expansion was primarily driven by the creation of three multinational schemes. The COVID-19 Vaccines Global Access (COVAX) scheme covers vaccines given under the COVAX framework in 92 low and middle-income countries across the globe. The African Vaccines Acquisition Trust (AVAT) scheme covers vaccines administered under the AVAT framework in 36 African and Caribbean countries. The UNICEF scheme covers vaccines administered by UNICEF in 18 Asian countries.Because of the sudden expansion of no-fault compensation for vaccine injury, especially in developing economies, more research on the foundations, procedures and outcomes of NFCS is needed. In this article, we examine how these NFCS meet the needs of individual claimants and society more widely. To do so, we first review the rationales offered to support the creation of vaccine injury NFCS. We then argue that, in order to achieve their function as compensation mechanisms, NFCS should be accessible and offer substantive and procedural justice to claimants. Finally, we focus on transparency and accountability as necessary requirements to allow scrutiny over existing NFCS and their wider impacts. (shrink)

The origins of U.S. corporate taxation are often associated with the 1909 corporate excise tax. Scholars who have investigated the beginnings of this levy have mainly focused on the legislative history of the 1909 corporate tax to argue that it was either an expression of the Progressive Era impulse to regulate large-scale corporations or an attempt to use corporations as remittance devices to collect taxes aimed at wealthy shareholders. This Article broadens the conventional historical accounts of the emergence of American (...) corporate taxation by revisiting the 1909 U.S. corporate tax from a comparative perspective. The aim is to look both below and beyond the American nation-state to determine how and why U.S. state governments and other Western industrialized nations tried to tax corporations at the turn of the twentieth century. This Article investigates a small slice of subnational and transnational comparative examples: corporate tax laws and policies in a few representative nineteenth-century industrializing American states, and in turn-of-the-century England and Germany. Building on the well-known insights of comparative business history, this Article contends that historically-determined political interests, social ideas, and cultural beliefs help explain the American obsession with disciplining large-scale business corporations through the use of nominally punitive tax laws and policies. Comparative-historical analysis shows how differences in the organizational structures of big businesses across place and time have led to variations in political economy that were ultimately expressed in the legal ideas and cultural attitudes toward corporate capitalism. These variations, in turn, shaped the transnational distinctions in corporate tax law and policies. Greater attention to the comparative-historical development of law and political economy may help us understand the stubborn persistence of American corporate taxation, particularly in the face of recent global changes and the relentless economic critiques of the double taxation of corporate income. (shrink)

Current strategies to address global inequities in access to life-saving vaccines use averaged national income data to determine eligibility. While largely successful in the lowest income countries, we argue that this approach could lead to significant inefficiencies from the standpoint of justice if applied to middle-income countries, where income inequalities are large and lead to national averages that obscure truly needy populations. Instead, we suggest alternative indicators more sensitive to social justice concerns that merit (...) consideration by policy-makers developing new initiatives to redress health inequities in middle-income countries. (shrink)

This research uses data from 18 countries to investigate cross-national differences in the effect that men’s income relative to their spouses has on their involvement in housework. The author hypothesizes that gender expectations will be more salient in men’s household bargaining in contexts where the traditionally masculine and breadwinning-related activities of paid work and earning income are highly valued. Results from analyses of International Social Survey Program data support this hypothesis: Men’s behavior is more consistent with a (...) gender deviance neutralization account than an exchange-bargaining account in cultural contexts where paid work and income are highly valued. The analyses point to the role that expectations about masculinity play in men’s involvement in housework and highlight the significance of cultural context for understanding the link between paid and unpaid work. (shrink)

Employees often experience ethical dilemmas throughout their service in an organization. This study utilized a multilevel standpoint to address employees’ differences in ethical reasoning. Hierarchical linear modeling was used to analyze responses from 40,485 full‐time employees across 54 countries. Drawing from Durkheim's concepts of the homo duplex, socialization process, and social conditions, this study found a positive relationship between employees’ income level and unethical reasoning. Furthermore, the results indicate that modern social regulation, technological advancement, economic development, and economic change (...) moderate the relationship between income and ethical judgment. The study findings contribute to the Durkheimian model by validating the effects of individual‐ and country‐level factors on employees’ ethicality. Considering that the results contradict Durkheim's initial propositions, another concept and theory are proposed, which may complement Durkheim's arguments. Practical implications for organizations and society are further discussed to reinforce employees’ ethics. (shrink)

National greenhouse-gas accounting should reflect how countries’ policies and behaviours affect global emissions. Actions that contribute to reduced global emissions should be credited, and actions that increase them should be penalized. This is essential if accounting is to serve as accurate guidance for climate policy. Yet this principle is not satisfied by the two most common accounting methods. Production-based accounting used under the Kyoto Protocol does not account for carbon leakage — the phenomenon of countries (...) reducing their domestic emissions by shifting carbon-intensive production abroad1. Consumption-based accounting2,3 does not credit countries for cleaning up their export industries, and it also punishes some types of trade that could contribute to more carbon efficient production worldwide. We propose an improvement to consumption-based carbon accounting that takes technology differences in export sectors into account and thereby tends to more correctly reflect how national policy changes affect total global emissions. We also present empirical results showing how this new measure redraws the global emissions map. (shrink)

Education can be seen as an investment that brings higher incomes to individuals. People with higher levels of education collect important earnings premium in the labour market. On the other hand, the expansion of education is a major trend that characterizes evolution of societies, with important positive effects at the level of social and economic development. This paper aims to explore the influence of educational attainment on subjective incomes of individuals, while taking into account other relevant personal factors, as well (...) as the phenomenon of education expansion at national level. We build our analysis on data from the World Values Survey Wave 7 collected from individuals around the world in various national settings. Our results are useful for better understand the influences of increasing participation to education on the earnings structure at both individual and national levels. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:ECHIC—The European Consortium for Humanities Institutes and Centres 2023 Annual ConferenceIlenia Vittoria CasmiriEcological Mindedness and Sustainable Wellbeing, ECHIC—The European Consortium for Humanities Institutes and Centres 2023 Annual Conference, May 25–27, 2023, University of Ferrara, ItalyThis year’s annual conference of the European Consortium for Humanities Institutes and Centres (ECHIC) invited international scholars with diverse backgrounds to explore visions of a desirable future world that is both environmentally sustainable and socially (...) just. In stressing the social and political relevance of the humanities in Europe today, the main goal of the Consortium, as it is articulated on the conference website, is the pursuit of the highest international standards of excellence with a spirit of innovation and exploration of new research areas:Since the World Commission on Environment and Development published Our Common Future (1987) [commonly known as the Brundtland Report], the notion of... sustainability has been expanded to incorporate environmental, cultural, legal, and economic features of a low-carbon future and to encompass the wellbeing of all living species, which involves material aspects such as the social acceptance of resource-efficient transitions and immaterial ones such as flourishing human capabilities. [End Page 625]The participants of the 2023 ECHIC conference on Ecological Mindedness and Sustainable Wellbeing presented original, multidisciplinary perspectives, and offered valuable opportunities to develop holistic approaches to the prismatic issue of environmental sustainability. Bringing together cultural diversity as well as local and global perspectives, keynoters and panelists addressed the vast array of challenges imposed by the perpetuation of anthropocentric worldviews. Their challenge to traditional demarcations between the humanities, the social sciences, economy, law, architecture, engineering, and the life and medical sciences, generated synergies for exploring interconnections between life forms, resources, and heritage. While the theoretical frameworks varied considerably, they all advocated for the need to overcome ideological, cultural, and spatial barriers in favor of broader, more inclusive approaches to other disciplines, other cultures, other humans, other species. Overall, the conference not only exposed the cultural and economic roots of social inequality and of uneven distribution of resources, thanks to unsustainable modes of capitalist production and consumption, but also highlighted the media’s positive effect in eliciting pro-environmental behaviors.Toward More Sustainable FuturesThe prismatic nature of the concept of sustainability inspired keynote speakers Alexa Weik von Mossner (University of Klagenfurt), Adrian Ivakhiv (University of Vermont), Tim Waterman (University College London), and Antonio López (John Cabot University) to address climate apocalypse impacts on the human physical and psychological well-being from diverse personal and academic backgrounds.In the opening keynote lecture, “Growing Hope: Narratives of Food Justice and Sustainability,” Weik von Mossner explores the psychological implications of affect and emotion in the communication of environmental issues. Her diachronic account illustrates the rise and fall of the South Central Farm in Los Angeles, a sanctuary for locals by providing fresh produce, stimulating a sense of community, and representing a symbol of resilience against systemic inequalities. Weik Von Mossner elucidates the psychological benefits accruing from exposure to such a sustainably inhabited space. Her analysis of Scott Hamilton Kennedy’s documentary, The Garden (2008), affirms that climate change narratives across media may prompt food justice activism (Retzinger 2011, 337) by eliciting the emotional engagement of its audience. [End Page 626]However, observes von Mossner, the greater the popularity of the Farm, the greater the threat posed to its existence. Through documentaries, news articles, and online campaigns, the South Central Farm has received national and international attention. At the same time, media have shed light on the struggles faced by marginalized communities and provided a solid basis for discussions on social justice, environmental activism, and the value of communal spaces. She explains that activists used social media to voice their concerns about the potential eviction and the loss of a vital resource for the local community, leading to an outpouring of support from environmentalists and celebrities who had realized to what extent the predominantly low-income, minority community was affected by limited access to fresh food and green spaces.Adrian Ivakhiv, delivering his keynote “How to Face the Angel of History: A Call to Anthropocenic Conscience” the following day, suggests that a pervasive lack of an emotional... (shrink)

This article investigates the effects of firm size, profitability, industry affiliation, and the business cycle on retailer philanthropy. The importance of industry and firm effects on giving was analyzed with regression models using industry-fixed effects as well as firm strategy variables. The analysis included instrumental variables methodology to account for simultaneity in the charitable giving–profits relationship. Data were gathered from the IRS Corporate Statistics of Income Sourcebook, data that provide firm size class measures covering the entire firm size distribution (...) ranging from small retailers up to large multi-national retail firms. Retailer philanthropy was measured as the ratio of charitable contributions to total receipts. Important findings include a cubic relationship between retailer philanthropy and firm size; industry effects stronger than those observed for retail profit; and the absence of business cycle effects. The empirical research relating retail charitable giving to firm attributes including firm size and advertising, industry and business cycle factors are unique in the business ethics literature. Prior studies regarding the importance of industry on charitable giving utilized data across broad sectors of the economy. Firms from different sectors could be expected to differ in philanthropic approach due to differences in public contact as well as differences in public relations exposure. The strong industry effects reported for this sample of exclusively retail firms, with similar public contact, provide strong evidence for the importance of industry in determining firms’ charitable strategies. (shrink)

The United States (U.S.) and Jordan launched negotiations for a free trade agreement in 2000.The US-JO FTA includes a preamble, nineteen articles, three annexes, joint statements, memorandums of understanding, and side letters. In addition to the interesting articles on labor and environment, the US-JO FTA provides the opportunity for Jordanian nationals to come to the U.S. to make investments and participate in trade. Under certain conditions, Jordanian nationals can enter the U.S. to render professional services. The purpose of this article (...) is to examine in detail article 8 of the US-JO FTA which relates to entry of nationals of one party into the territory of the other. The article starts by providing a brief background of the negotiation and conclusion of the US-JO FTA. Then, the article analyzes in detail the specific provision related to temporary entry of nationals. The article draws a comparison between US-JO FTA with the North American Free Trade Agreement (NAFTA) and the more recent trade agreements between the U.S., Oman, Bahrain, and Morocco. Finally, the article observes that although the US-JO FTA, like all US FTAs, is designed to permit temporary entry, without intent to establish permanent residence, of persons, the U.S. should have provided Jordan with special and differential treatment for entry of its nationals. Taking into account the special circumstances of Jordan as a developing country with low-income status, high unemployment rate, and lack of resources, movement of business visitors, investors, intra-company transferees, and professionals should have been dealt with leniency so that the FTA could generate effective and real market access. (shrink)

Background: Predatory publishing poses a fundamental threat to the development of nursing knowledge. Previous research has suggested that authors of papers published in predatory journals are mainly inexperienced researchers from low- and middle-income countries. Less attention has been paid to contributors from high-income countries. Aim: To describe the prevalence and characteristics of Swedish authors publishing in predatory nursing journals. Design: Quantitative descriptive case study. Participants and research context: Descriptive statistics were used to analyse the academic positions and academic (...) affiliations of the authors of 39 papers published in predatory nursing journals during 2018 and 2019. Predatory nursing journals with Swedish contributors were identified by searching public listings of papers and applying a set of criteria. Journal site archives were used to identify additional papers with Swedish authors. Ethical considerations: This study was conducted in accordance with national regulations and ethical principles of research. Results: Almost two-thirds of Swedish authors publishing in predatory nursing journals hold senior academic positions. A small group of higher education institutions account for a majority of academic affiliations. Findings suggest that higher education institutions and experienced nursing researchers from Sweden make substantial contributions to predatory nursing journals, but that predatory publication habits might be concentrated in a limited number of academics and research milieus. A year-to-year comparison indicates that the prevalence of publishing in predatory journals might be diminishing. Discussion: Swedish nurse researchers help legitimize predatory journals, thus jeopardizing the trustworthiness of academic nursing knowledge. Substandard papers in predatory journals may pass as legitimate and be used to further academic careers. Experienced researchers are misleading junior colleagues, as joint publications might become embarrassments and liabilities. Conclusion: While the academic nursing community needs to address the problem of predatory publishing, there is some hope that educational efforts might have an effect on combating predatory publishing in nursing. (shrink)