Birdthistle, Naomi(University of Jyvaskyla Finland, 2009)
Objectives: The main aim of this paper is to examine what can be done to plan for divorce should divorce arise for members of a family business in Ireland. A number of objectives have been formulated; firstly the research ...
Killian, Sheila(The Tax Institute, Australia, 2003)
An environmental levy recently introduced in Ireland imposes a tax at the point of retail sale on lightweight plastic bags used by shoppers, previously supplied free of charge by retailers. This paper assesses the measure ...
Killian, Sheila(Critical Issues in Environmental Taxation, 2004)
This paper examines at a levy on plastic bags introduced in Ireland in 2002, and a
comparable measure phased in by South Africa from 2003. It looks at the approach
taken by the Revenue in each case, and isolates key ...
Business networks are used by firms as a tool for organising interdependent business
activities, where such networks are defined as a cooperative arrangement between independent business organisations that can vary from ...
O'Sullivan, Michelle; MacMahon, Juliet(Oxford University Press, 2010)
This paper seeks to identify, for the first time, trends in claimant use of the Irish Employment Equality Acts 1998–2008. Specifically, we examine types of claimant representation, the sectoral origin of claims and the ...
The Mid West is considerably underdeveloped relative to other Irish regions and international economies, largely due to the region’s low value added service sector and a leakage of highly skilled labour, including graduates ...
Taxation is about far more than revenue-raising: it concerns power and impacts taxpayer behaviour. It is pivotal in enhancing accountability and participation in young states through the bargaining process between a ...
O'Dwyer, Michele; Risquez, Angelica; Ledwith, Ann(Emerald Group Publishing Limited, 2010)
Purpose – This paper seeks to contribute to entrepreneurship education research by exploring entrepreneurship students' views of plagiarism, and their ability to recognise and avoid plagiarism.
Design/methodology/approach ...