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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
21

Comportamentos de indisciplina: um estudo com a 4a. série do ensino fundamental / Misbehavior in classroom: a study with the 4th grade of basic education

Yasumaru, Vital Toshio 06 June 2006 (has links)
Made available in DSpace on 2016-04-28T20:57:01Z (GMT). No. of bitstreams: 1 Dissertacao VITAL TOSHIO YASUMARU.pdf: 473360 bytes, checksum: 83064cf39ed00040ea184374eeef6507 (MD5) Previous issue date: 2006-06-06 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / As regards to the problems faced by the teachers, misbehavior in classroom is today one of the most boarded subjects. Although it is considerable the amount of works of reflection on the subject, is scarce the number of empirical research that aims to study this phenomenon as it occurs in the classroom. This research, which has as main purpose the understanding of the occurrence of misbehaviors in classroom, aims to comprehend why they occur, identifying the more recurrent ones, the antecedent situations and how teachers act ahead of these behaviors. We work with teachers and students of five classes at Basic Education of two public schools at São Paulo. In the data collection, we made use of the observation in classroom, with cursive register of the occurrence. Our analysis of data is based on the Functional Analysis of the teachers and students interaction. Therefore, the relations between the behaviors of indiscipline with its antecedents and consequences were identified. It was verified that student s most recurrent behavior, in all the groups, was talking and walking in classroom. The occurrence of violent or aggressive behaviors is practically inexistent. Also was verified that teachers propose small quantity of lessons in a long period of time, lessons which showed up repetitive (copy-exercise-correction at the blackboard) and that didn t demand students active involvement. Such situations promote the misbehavior occurrence. It was noticed that two of the teachers excessively demand the silence of the students in classroom, while the other three had revealed more permissive. All of them, however, had presented a coercitive intervention model, what is not effective at misbehavior decrease or elimination. The occurrence of misbehaviors is related to the didactic-pedagogical performance of the teachers. If the teachers do not demand suitable activities in order to keep the students engaged in academic activities to the available time, misbehaviors occur. Nevertheless, the teachers need act in function of the student learning instead of being acting constantly in function of discipline maintenance in classroom / A indisciplina em sala de aula é hoje um dos principais temas abordados no que diz respeito aos problemas enfrentados pelos professores, sejam eles do Ensino Médio ou do Ensino Fundamental. Apesar de ser considerável a quantidade de trabalhos de reflexão sobre o tema, é escasso o número de pesquisas empíricas que buscam estudar este fenômeno tal como ocorre na sala de aula. Este trabalho, que tem por objeto de estudo os comportamentos de indisciplina em sala de aula, visa compreender porque ocorrem, identificando os mais recorrentes, as situações que lhe são antecedentes e as formas de atuação do professor diante de sua ocorrência. Os sujeitos desta pesquisa foram professores e alunos de cinco turmas da 4ª série do Ensino Fundamental de duas escolas estaduais de São Paulo. Foi utilizada, na coleta dos dados, a observação em sala de aula, com registro cursivo do ocorrido. Nossa proposta de análise do ocorrido baseia-se na Análise Funcional da interação entre professores e alunos. Para tanto, identificam-se as relações entre os comportamentos de indisciplina com seus antecedentes e conseqüentes. Como resultados verificou-se que os comportamentos mais recorrentes dos alunos, em todas as turmas, foram conversar e andar em sala de aula. É praticamente inexistente a ocorrência de comportamentos violentos ou agressivos. Verificou-se que os professores propõem poucas atividades para o tempo disponível, atividades que apresentam um padrão repetitivo (cópia-exercício individual-correção na lousa) e que não exigem a participação ativa do aluno, situações estas favorecedoras da ocorrência de comportamentos de indisciplina. Quanto à forma como os professores atuam, notou-se que dois professores exigem excessivamente o silêncio dos alunos em sala de aula, sendo que os outros três mostraram-se mais permissivos. Todos eles, no entanto, apresentaram um padrão de intervenção que é coercitivo, e que é pouco eficaz na diminuição e na eliminação de comportamentos indisciplinados. Diante dos dados analisados, há indicadores de que a emergência de comportamentos de indisciplina está relacionada à atuação didático-pedagógica dos professores. Se o professor não apresenta atividades adequadas ao tempo de aula disponível de modo a manter o aluno engajado em atividades acadêmicas, há emergência dos comportamentos indisciplinados. Ainda, a exigência de silêncio indica que os professores, em vez de estarem agindo constantemente em função do aprendizado do aluno, agem em função da manutenção da disciplina em sala de aula
22

"Security at the Physical and MAC Layers in Wireless Networks"

El Hajj Shehadeh, Youssef 12 April 2013 (has links)
No description available.
23

Behavioral Dissonance and Contested Classroom Spaces: Teachers' and Students' Negotiations of Classroom Disciplinary Moments

January 2014 (has links)
abstract: The purpose of this study was to answer the following question, How does one's conceptualizations of misbehavior account for the way classroom misbehavior is constructed, interpreted, and negotiated between teachers and students? The literature on school disciplinary inequities from 2000 to 2010 was systematically reviewed. Utilizing qualitative research methods, this study drew insights from sociocultural theory and symbolic interactionism to investigate discipline inequities in moment-to-moment interactions between students and teachers during classroom conflicts. Fieldwork lasted approximately one school year and involved five male students and their two respective teachers. Data collection procedures included surveys, face to face and stimulated recall interviews, and direct and video observations. Findings revealed misbehavior is a ubiquitous notion in classroom everyday life; it is also malleable and dependent on contextual factors. In addition, classroom disciplinary moments between teachers and students are greatly influenced by intra and interpersonal factors. The situated intricacies and sophistication of teachers' and students' interpretations of negotiated classroom disciplinary moments are also reported. This study also sheds new insights into the situated nature of misbehavior as it arises from teachers' and students' sense making of classroom disciplinary moments and the findings have implications for teachers, school administrators, policy makers, students, and parents/guardians. / Dissertation/Thesis / Ph.D. Curriculum and Instruction 2014
24

The Attitudes, Beliefs, and Perceptions of Classroom Teachers and School Administrators Regarding Corporal Punishment in Rural Texas Schools

Price, Anthony D. 01 January 2017 (has links)
The purpose of this qualitative case study was to explore the perspectives that classroom teachers and school administrators have regarding corporal punishment as an alternative method to correct or change negative classroom behaviors. With the passage of the No Child Left Behind Act, schools have been forced to identify instructional and administrative practices that will increase student achievement while decreasing students' negative classroom behaviors. Negative classroom behaviors among students can interfere with the learning process and impede teachers' instructional delivery. The theories of Piaget and Kohlberg provided a conceptual basis for understanding the behaviors and developmental changes of school-age children. The research questions examined the perceptions of classroom teachers and school administrators concerning corporal punishment use or nonuse as a deterrent to negative student classroom behaviors. Data collection involved 5 survey questions, one-on-one interviews with teachers and administrators, and review of archival records provided by Texas rural school districts. Data for this case study were analyzed at 2 levels. At the first level, the specific analytical techniques of coding and categorization were used, and at the second level, the comparative method was used to analyze the coded and categorized data to determine emerging themes that served as the basis for the findings of the study. The study has positive implications for social change in the educational environment, in that the findings may be applied to efforts to control negative classroom behaviors and may thus promote academic excellence, leading to improved grades and standardized test scores.
25

Why do consumers choose to be an accomplice? : Explaining counterfeit brand purchase in developing countries

Malik, Aneela 09 September 2011 (has links)
Cette recherche vise à identifier les principaux facteurs susceptibles de motiver les consommateurs à acheter les marques de contrefaçons. Cette recherche adopte une combinaison de données qualitatives (des entretiens en profondeur) et quantitatives (une enquête par questionnaire) pour examiner la perception des consommateurs quant à l’utilisation des marques contrefaites. Notre modèle conceptuel comprend cinq variables explicatives (par exemple, la congruence avec le concept de soi, la perception de marques globales et locales, la propension à l'éthique, la volonté à prendre des risques sociaux). Ces variables explicatives prédisent l'attitude envers les marques contrefaites et leur intention d’achat. L'ethnocentrisme des consommateurs a été proposée comme un modérateur sur la relation entre la perception de marques globales et l’attitude envers les marques contrefaites et l’orientation collectiviste / individualiste joue un rôle modérateur sur la relation entre la volonté de prendre des risques sociaux et l'attitude envers les marques contrefaites. Ce modèle a été bâti dans le cadre du comportement des consommateurs de marques contrefaites dans les pays en développement ou les contrefaçons sont produites et très accessibles et dans lesquels la lutte contre la contrefaçon est extrêmement faible.Les résultats obtenus grâce à la modélisation d'équations structurelles montrent que la congruence avec le concept de soi, la perception de marques globales et la volonté de prendre des risques sociaux influence positivement les attitudes des consommateurs envers les marques contrefaites. La propension à l'éthique a une influence négative sur les attitudes. La perception des consommateurs sur les marques locales n'a pas un effet significatif sur leurs attitudes. Nous constatons que la relation entre la perception du consommateur sur les marques globales et l’attitude envers les marques contrefaites devient plus forte pour les consommateurs faiblement ethnocentriques et vice versa. Contrairement à nos attentes, la relation entre les consommateurs ayant la volonté à prendre des risques sociaux et leurs attitudes envers les marques contrefaites devient plus faible pour les consommateurs collectivistes. Ces résultats permettent d'enrichir la littérature relative à la marque et fournir des recommandations utiles aux praticiens afin de mieux lutter contre la contrefaçon / Counterfeiting impacts upon all industries and economies and is a global phenomenon rapidly increasing worldwide. The thesis focuses on the non-deceptive counterfeit brands which resemble the genuine brands but are typically of lower quality in terms of performance and reliability. The pervasiveness of counterfeit brands’ manufacturing, their wide and easy availability makes it crucial to deal with their ever-increasing demand because of its importance in the context of consumers’ choice processes. The thesis explores the problem of counterfeit brands from a consumers’ perspective. The current research investigates the increase in the sales of counterfeit brands especially in developing countries, since the production, purchase and consumption of counterfeit brands are the disreputable attributes of Southeast Asian consumers; the research also attempts to identify the major factors motivating them to purchase these brands. Following an initial literature review of the counterfeiting phenomenon and marketing, the thesis details an empirical investigation. To achieve this purpose, the present research adopts a combination of qualitative (in-depth interviews) and quantitative (field-survey) research to examine the respondents in terms of how they view their own and other consumers’ use of counterfeit brands. In the proposed research model consumers’ self-congruity (SC), their perception about global brands (PGB)/about local brands (PLB), proneness to ethics (PE) and readiness to take social risk (RSR) have been identified as the predictors forming consumers’ attitude toward counterfeit brands (ACB) leading to their purchase intention (PI). Further consumers’ ethnocentrism plays its role as a moderator on the relationship between their perception about global brands and attitude toward counterfeit brands; similarly their collectivistic/individualistic orientation moderates the relationship between their readiness to take social risk and attitude toward counterfeit brands. Structural equation modeling has been used to measure the psychometric properties of the scale and to test the proposed hypotheses. The results show that consumers’ self-congruity, their perception about global brands and readiness to take social risk positively, whereas their proneness to ethics negatively influence their attitude toward counterfeit brands. Consumers’ perception about local brands is found to have no significant effect on their attitude toward counterfeit brands. Concerning the moderating variables it is found that the relationship between consumers’ perception about global brands and attitude toward counterfeit brands is stronger for low ethnocentric consumers and vice versa; further, contrary to our expectation, the relationship between consumers’ readiness to take social risk and attitude toward counterfeit brands was weaker for consumers having more collectivistic orientation. The research contributes a comprehensive understanding of the determinants of consumers’ choice process in a more complex context, i.e. where the markets abound in counterfeit brands, this will enrich the branding literature. The worldwide substantial growth of counterfeit brands has aroused concern and interest among the academic researchers and policy-makers. For the academicians and the managers’ understanding of illicit consumption activities, the research presents the implications. These highlight the factors that affect consumers’ proneness to counterfeit brands for the practitioners. For the academicians, they show that brand influence should not be ignored in exploring consumer behavior in the context of counterfeit brands
26

Strategie zvládání problémových situací na středních odborných školách / Strategies of managing misbehavior at secondary vocational schools

Houšková, Jana January 2012 (has links)
The theoretical part of the thesis outlines the most important published aspects, which are involved in the development of problem behavior (misbehavior), and present different strategies, how to prevent or manage these situations. The empirical part describes all factors which can cause the problem behavior and depicts how teachers deal with such a behavior. In the research conducted at five secondary vocational schools, in nine classes, was used a method of video analysis of behavior (observation), an interview with teachers and a questionnaire for students. The research confirmed that there are many variables affecting the elimination of misbehavior - teacher's personality, her/his experiences, teaching methods, a subject, a composition and arrangement of a class, a number of students in a class. Respect, authority but also a positive attitude to a student is required in a relation between a student and a teacher. Communication between teachers and students should be clear and should have defined and adhered rules. As the fastest and the most effective strategy of managing misbehavior appears a non- verbal communication. From verbal strategies it is tactical to express teacher's attitudes and feelings to problematic student's behavior, to explain students, why they cannot behave that way, and to...
27

國中生人格特質、師生互動關係與偏差行為之關係

石文宜, Shih,Wen-Yi Unknown Date (has links)
本研究旨在瞭解師生互動關係的概況、探討師生背景變項及學生人格特質與師生互動關係間的關係、以及師生互動關係及滿意度與學生偏差行為表現間的關係,乃以國中學生800人為研究對象,再採用人格特質量表、師生互動關係及滿意度量表及偏差行為量表等研究工具,獲取所需資料,再以描述統計、卡方考驗、多變量變異數分析、區別分析、皮爾森積差相關、單因子變異數分析、二因子變異數分析、scheffe’之事後考驗、多元逐步迴歸分析等統計方法進行分析。 本研究之主要發現如下: 1.當前國中師生互動關係偏向「影響力」較多,「接近性」中等的情形,若進一步分為四種類型來看,又以「低影響低接近型」及「高影響高接近型」的互動關係最多;「低影響高接近型」最少。 2.性別不同的學生與教師間的師生互動關係(影響力、接近性及類型),並無顯著差異存在。 3.教師對來自不同家庭社經地位學生的「影響力」及師生互動關係類型,並無顯著差異存在。然而,教師與來自高社經地位家庭的學生的「接近性」,較多於來自中社經地位家庭者。 4.性別不同的教師與學生間的師生互動關係(影響力、接近性及類型),並無顯著差異存在。 5.不同性別組合的師生,其間互動關係的「影響力」及師生互動關係類型,並無顯著差異存在。然而,男學生與男教師在互動時,其間的「接近性」,顯著高於男學生與女教師,且女學生與男教師在互動時,其間的「接近性」,顯著高於男學生與女教師者。 6.學生的五大人格特質與師生互動關係之「影響力」間存有顯著正相關的關係;學生的和善性、嚴謹自律性、外傾支配性及聰穎開放性,與師生互動關係之「接近性」間存有顯著正相關的關係;且以學生人格特質區別師生互動關係類型的正確率為42.5%。 7.當教師對學生之影響力或接近性越少時,學生會表現越多的偏差行為。且「低影響低接近型」的師生互動關係,學生的偏差行為表現顯著多於「高影響高接近型」的師生互動關係。 8.當教師對學生之影響力或接近性越多時,學生對師生互動關係越滿意。且「高影響高接近型」的師生互動關係,學生滿意度高於其他三種類型的互動關係;而「低影響低接近型」者,學生滿意度低於其他三種類型的互動關係。 9.師生互動關係與滿意度會交互影響學生偏差行為表現。 10.對整體學生而言,能有效預測其偏差行為表現的變項各有不同,預測力在17.8%至18.0%之間。 11.對男學生而言,能有效預測其偏差行為表現的變項各有不同,預測力在18.8%至19.6%之間。 12.對女學生而言,能有效預測其偏差行為表現的變項各有不同,預測力在16.3%至17%之間。 最後,本研究根據研究結果進行討論,並對教師、學校及未來研究,提出具體建議,供後續實務工作及研究參考。 / The main purposes of this study were to investigate the styles of teacher-student interaction in junior high school and to explore the relationships among personalities of junior-high-school students, teacher-student interaction, students’ satisfaction and misbehaviors. The participants included 800 junior high school students in Taiwan. The employed instruments were Personality traits Inventory, Teacher-Student Interaction Inventory, and Activity Experiences Inventory. The applied analysis methods were Descriptive statistics, Chi-square test, MONOVA, Discriminant Analysis, Pearson Correlation, One-way ANOVA, Two-way ANOVA, Scheff’s Method and Multiple Regression. The main findings in this study were as following: 1.Teacher-student interaction in junior high school was high “Influence” and middle “Proximity”, and further, the most frequently styles of teacher-student interaction were “Low-influence Low-proximity”, and “High-influence High- proximity”; the least is “Low-influence High- proximity”. 2.For students, there were no significant gender differences on teacher-student interaction. 3.There were no significant SES differences on influence and styles of teacher-student interaction, however, SES had negative influences on proximity of teacher-student interaction. 4.For teachers, there were no significant gender differences on teacher-student interaction. 5.There were no significant gender differences on influence and styles of teacher-student interaction, however there were significant differences on proximity of teacher-student interaction, more specially, interaction of male students and male teachers had higher proximity than male students and female teachers, and interaction of female students and male teachers had higher proximity than male students and female teachers. 6.Personalities of students and influence of teacher-student interaction had significant positive correlations. Agreeableness, conscientiousness, extraversion and openness to experience of personalities of students and proximity of teacher-student interaction had significant positive correlations, and personalities of students can correctly discriminate 42.5% styles of teacher-student interaction. 7.Influence and proximity of teacher-student interaction had negative influences on students’ misbehaviors, in addition, the style of “Low-influence Low- proximity” leads to high students’ misbehaviors. 8.Influence and proximity of teacher-student interaction had positive influences on students’ satisfaction, and students mostly satisfy the style of “High-influence High- proximity”, and dissatisfy the style of “Low-influence Low- proximity. 9.Teacher-student interaction and students’ satisfaction effect reciprocally student’s misbehaviors. 10.For whole students, many different variables could effectively predict student’s misbehaviors about 17.8% to 18%. 11.For male students, many different variables could effectively predict student’s misbehaviors about 18.8% to 19.6%. 12.For female students, many different variables could effectively predict student’s misbehaviors about 16.3% to 17%. Finally, after discussion, the researcher proposed some suggestions for educational instruction and future studies.
28

How Does Jay-customer Affect Employee Job Stress And Job Satisfaction?

Kim, Gawon 01 January 2012 (has links)
Guest-contact employees interact with various types of customers, and they are often exposed to stressful conditions caused by the deviant, or jay-customers. The purpose of this study is to examine how jay-customer behaviors (customer incivility and customer aggression) affect employees’ job stress, and consequently, job satisfaction. Surveys of 210 participants, currently working as guest-contact employees in the hospitality industry, were analyzed for the study. The results of hierarchical multiple regression analyses show a positive relationship between the experience of customer incivility and employees’ job stress. Additionally, the results indicate a full mediation effect of employees’ job stress on the relationship between customer incivility and employees’ job satisfaction. Unfortunately, the study was not able to analyze customer aggression, because the majority of the participants did not report customer aggression. The findings of this study make a contribution to the hospitality service management literature by providing empirical evidence of customer incivility and its negative impact on guest-contact employees. Hospitality managers should acknowledge the existence of jay-customer behaviors and recognize their significant impact on employees’ job stress and job satisfaction
29

Desvio de conduta: um estudo exploratório sobre atitudes antiéticas de empregados do setor industrial

Assad, Marta Maria Nogueira 03 May 2007 (has links)
Made available in DSpace on 2010-04-20T20:48:44Z (GMT). No. of bitstreams: 3 154736.pdf.jpg: 11167 bytes, checksum: c54429c7a19993eb1a0d8c317d47e577 (MD5) 154736.pdf: 793144 bytes, checksum: 6ff2b730403c9bd9d9e6890986bc3ac4 (MD5) 154736.pdf.txt: 256846 bytes, checksum: 718e16e7c731050f8c866fb834e0a273 (MD5) Previous issue date: 2007-05-03T00:00:00Z / This work approaches some of the behaviors revealed by the industrial employees from the region of the medium Vale do Paraíba, State of São Paulo, which can be characterized as behavior deviation inside the organization, because they are in disagreement with the internal codes – implicit or explicit ones – and that result in losses for the organization. The research aims at identifying its decisive and significant factors. This is an exploratory study which uses the questionnaire technique, applied to a sample of 1.450 employees, and the interview as well. The statistic pattern utilized to determine the behavior deviation incidence, submitted to the evaluation, has been considered useful for the deviation foresight. Among the results are the identification of the behavior deviation incidence, with 63% of occurrence related to the amount of the 936 participators that returned valid questionnaires; the identification of the decisive factors – the organizational and ethical environment, the subjective and the economic factors –; and the proposal of a cycle that represents the dynamics that guides the behavior deviation and its determiners that encloses the following steps: the decisive factor, the occurrence of the behavior deviation, the losses for organization-employee, the feedback of the process. The participators profile is related to the behavior deviation issue, according to their instruction level and their work area. The results obtained with the interviews have pointed that employees of the enterprises considered in this research are involved in extra activities, usually to complement their wages. There is a disconnection between employee and employer, what can suggest communication failures and inadequacy of behaviors codes and rules; there is a culture of the behavior deviation. The research has pointed that: (1) it is possible to use that cycle to identify and predict the behavior deviation, since this behavior is considered conflicting with the enterprise interests; (2) the organizational culture may be incorporated in order to develop the ethical behaviors of the employees and consequent competitive advantages for the organization; (3) it is necessary to create a planning process that regards all the involved social actors, having as basis the ethical principles applied to the behaviors codes formation, in order to encourage the development of the character values. / A ética, nos dias de hoje, ocupa um lugar primordial no campo organizacional, como também em toda a sociedade. A primeira metade do século XX se caracterizou, de certa forma, por um período em que predominou a abordagem mecanicista. A máquina, como foco de atenções, parecia se sobrepor ao ser humano. Na segunda metade do século XX o empregado passou a ser valorizado enquanto pessoa. Isso fortaleceu a abordagem psico-sociológica. Uma das questões que se coloca é: como as organizações podem transcender a mera produção de bens e serviços e a geração de valor econômico, e como harmonizar os interesses das empresas, da sociedade e das pessoas? A resposta a esses questionamentos passa por se considerar, de maneira incisiva, o homem no ambiente profissional, sua postura ética, e os fatores que dominam a sua relação com a empresa que o emprega. Esta tese tem como objetivos proporcionar uma visão da problemática do desvio de conduta na organização, mostrar quais são os seus fatores determinantes, e de que maneira tais fatores operam na incidência do desvio de conduta. O espaço de análise considerado foram empresas industriais localizadas na região do Médio Vale do Paraíba, no Estado de São Paulo. Utilizou-se a pesquisa bibliográfica como fonte de embasamento teórico-conceitual e um estudo exploratório, com abordagens qualitativa e quantitativa. A análise qualitativa indicou, como resultado, os fatores determinantes do desvio de conduta. A análise quantitativa forneceu um modelo estatístico que descreve a relação entre os fatores determinantes e a incidência do desvio. O modelo obtido, submetido a validação, foi considerado útil para previsão do desvio de conduta. Concluiu-se que é necessário um processo de planejamento que envolva todos os atores sociais, com base em princípios éticos aplicados à formação de códigos de conduta, voltados a incentivar o desenvolvimento dos valores de caráter.
30

企業不端行為與避稅天堂的關聯 / Corporate wrongdoing and tax havens

張瑋芩, Chang, Wei Chin Unknown Date (has links)
隨著2016年巴拿馬文件(Panama Paper)的曝光,社會對避稅天堂的關注度在此時達到高峰。由於使用避稅天堂是一種法律及道德上處於灰色地帶的商業手段,因此本研究欲探討是否具有不端行為的企業會較容易使用避稅天堂。過去研究指出,一間具有不端行為而導致形象轉為負面的企業,會因此失去商譽、銷售下跌或失去合作夥伴等。而為了挽救上述影響所帶來的損失,有過不端行為的企業有較高機會再次利用具有爭議性的方法來彌補虧損。由於避稅天堂通常具有低稅率或完全免稅的特徵,也具有極高的資訊隱蔽性,因此面臨經營困難的企業可以容易利用避稅天堂來降低交易成本,如匯集資金、避稅,甚至用來隱藏賄賂等不法行為。 本研究採用台灣上市公司做為樣本,進行量化實證分析,結果顯示,企業不端行為件數、勞資關係不端行為件數及企業犯罪件數皆與企業到避稅天堂設立的子公司數呈現正向關係。曾具有勞資關係不端行為的企業,設立在避稅天堂的子公司數愈多,尤其是經主管機關處以罰鍰的企業,與避稅天堂的關聯性也愈高。 / The public’s concern about tax havens has peaked as the leak of “Panama Papers.” Since setting up subsidiaries in tax havens is an ethically dubious and controversial business practice, this study would like to examine whether there is a relationship between corporate wrongdoing and the usage of tax havens. Prior studies have shown that corporate wrongdoing would lead to impairment in goodwill, reduction in sales or losing partnership. In order to recover from the losses occur from the effects mentioned above, companies would have a higher incentive to involve in controversial behaviors. Tax haven, with its unique characteristic such as extremely low tax rate or tax free, and a high degree of concealment regarding sharing information with other governments, enables companies to avoid some market transaction costs and gives them an opportunity to easily pool money, evade tax, and even hide illegal conducts such as bribery. This study uses a quantitative method to investigate on listed companies in Taiwan. The result shows that the amount of corporate wrongdoing, labor related misbehavior and illegal corporate behavior all have a positive relationship with the possibility that corporates use tax haven. Also, corporates, which have past records in labor related dispute, tend to set up more subsidiaries in tax havens; especially those fined by the authorities.

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