The criminal justice program in a community college located in the southwestern United States had experienced an increase in student plagiarism. However, the current teaching practices of criminal justice instructors to prevent and manage the increased student plagiarism have not been effective. The purpose of this study was to explore criminal justice college instructors' experiences, perceptions, and teaching strategies related to undergraduate student plagiarism using Goleman's emotional intelligence theory and Daloz's mentoring theory. Employing a qualitative instrumental case study design, data were collected through semistructured interviews with 10 criminal justice college instructors. Member checking and reflective journaling ensured accuracy and credibility with initial findings from the interview data. The interview data were coded and analyzed using matrix and thematic analysis. Findings revealed 6 categories: professional development, instructor-student relationships, Turnitin reports, policy enforcement, instructor discretion, and mentoring students. To address the findings, a department plagiarism policy was proposed through a position paper to key stakeholders at the community college. The implementation of the department plagiarism policy has the possibility to create positive social change by promoting ethical writing standards and providing support for students' future academic success.

Since the late 1970s, the world has experienced a wave of microeconomic reform that has resulted in the privatisation of many previously State-owned assets, as well as other reforms directed at improving the efficiency of government business enterprises. This dissertation focuses on one important instrument of reform: outsourcing of public-sector service provision. Despite the prevalence of outsourcing, there has been relatively little empirical work analysing the effects of outsourcing at the contract level. This dissertation addresses three important empirical issues related to outsourcing. First, analysis of the magnitude and sources of cost savings associated with outsourcing was undertaken using a present value costing framework. Unlike other studies, this study includes transaction costs and considers how costs change over the life of the contract. The results indicate that savings of 37 per cent were achieved in the first year of contract operation ?savings that were achieved through a combination of reductions in pay and conditions, labour-saving technological change and reductions in inefficiency. Secondly, the dissertation considered why the level of savings achieved fell to 24 per cent following contract variations at the end of year 1. Some evidence indicated that this may have been due to opportunistic behaviour or hold-up: that the contract service provider may have taken advantage of contractual incompleteness and increased its price during the course of contract renegotiations. Although hold-up is an important theme in the literature on contracts, little empirical work has been undertaken in verifying its existence. Thirdly, the impact of contract design on the efficiency of outsourcing arrangements was analysed. It is well known that contract theory predicts a trade-off between incentives and risk. Using the standard principal-agent framework, a simple model is developed to analyse the effects of demand uncertainty on the risk-incentive trade-off. This model is then tested using data from maintenance services contracts at two corporatised water retailers in Melbourne: an environment that is characterised by high levels of both cost and demand uncertainty. Using a general linear regression model, the results obtained indicate that the moral hazard effect dominated the risk premium effect.

PROBLEM INVESTIGATED: Methodological issues and policy implications arising from the application of interrupted time series (ITS) analyses to assess the impact of Pharmaceutical Benefit Scheme (PBS) subsidisation policies on drug utilisation in Australia. PROCEDURES FOLLOWED: A critical review of methodological issues relating to the application and analysis of ITS designs was undertaken. This included an examination of drug utilisation data sources in Australia. The PBS policies examined were: (i) the introduction of copayments in 1990; (ii) the introduction of re-supply limits in 1994 and (iii) the introduction of a form of reference pricing in 1998. Monthly aggregate drug utilisation data was obtained from the Australian Department of Health and Ageing. Segmented regression analyses incorporating autocorrelated errors were implemented and statistical diagnostics applied to ensure correct ITS model specification. Alternative seasonal modelling approaches were compared. RESULTS OBTAINED: The copayment ITS evaluation found that while these copayments produced a reduction in the utilisation of essential and discretionary medications, this effect was stronger for discretionary drugs. An unintended policy effect was a large anticipatory increase in drug utilisation during the month prior to the copayments. Repatriation PBS data was also utilised due to the limited number of pre-intervention data points in the Community series. The re-supply limit ITS evaluation found that the 20-day rule markedly reduced the size of the seasonal increase during the month of December. However, logistic regression analyses showed that the size of this reduction attenuated over time, highlighting the need to consider alternative analysis strategies when applying a ITS approach. The reference pricing ITS evaluation found that this policy had achieved its drug utilisation objectives for H2RAs and ACE Inhibitors. However with regard to CCBs, no increase in the utilisation of benchmark priced drug was apparent, which probably reflected clinical concerns at the time about the safety of these drugs. MAJOR CONCLUSIONS: Well implemented ITS analyses provide a valuable tool for evaluating the impact of PBS subsidisation policy change on drug utilisation in Australia. As with any methodology, however, different design and data integrity issues will affect the quality of information provided.

This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany. Chapter 2 deals with two studies on effective income taxation, based on representative micro data sets from tax statistics. The first study analyses the effective income taxation at the individual level, in particular with respect to the top incomes. It is based on an integrated micro data file of household survey data and income tax statistics, which captures the entire income distribution up to the very top. Despite substantial tax base erosion and reductions of top tax rates, the German personal income tax has remained effectively progressive. The distribution of the tax burden is highly concentrated and the German economic elite is still taxed relatively heavily, even though the effective tax rate for this group has significantly declined. The second study of Chapter 2 highlights the effective income taxation of functional income sources, such as labor income, business and capital income, etc. Using income tax micro data and microsimulation models, we allocate the individual income tax liability to the respective income sources, according to different apportionment schemes accounting for losses. We find that the choice of the apportionment scheme markedly affects the tax shares of income sources and implicit tax rates, in particular those of capital income. Income types without significant losses such as labor income or transfer incomes show higher tax shares and implicit tax rates if we account for losses. The opposite is true for capital income, in particular for income from renting and leasing. Chapter 3 presents two studies on business taxation, based on representative micro data sets from tax statistics and the microsimulation model BizTax. The first part provides a study on fundamental reform options for the German local business tax. We find that today’s high concentration of local business tax revenues on corporations with high profits decreases if the tax base is broadened by integrating more taxpayers and by including more elements of business value added. The reform scenarios with a broader tax base distribute the local business tax revenue per capita more equally across regional categories. The second study of Chapter 3 discusses the macroeconomic performance of business taxation against the background of corporate income. A comparison of the tax base reported in tax statistics with the macroeconomic corporate income from national accounts gives hints to considerable tax base erosion. The average implicit tax rate on corporate income was around 20 percent since 2001, and thus falling considerably short of statutory tax rates and effective tax rates discussed in the literature. For lack of detailed accounting data it is hard to give precise reasons for the presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany as of 1999. First, we describe the scientific, ideological, and political background of the ecological tax reform. Further, we present the main findings of a first systematic impact analysis. We employ two macroeconomic models, an econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany’s ecological tax reform helps to reduce energy consumption and CO2 emissions without having a substantial adverse effect on overall economic growth. It could have a slightly positive effect on employment. The reform’s impact on the business sector and the effects of special provisions granted to agriculture and the goods and materials sectors are outlined in a further study. The special provisions avoid higher tax burdens on the energy-intensive production. However, they widely reduce the marginal tax rates and thus the incentives to energy saving. Though the reform of special provisions 2003 increased the overall tax burden of the energy-intensive industry, the enlarged eligibility for tax rebates neutralizes the ecologic incentives. Based on the Income and Consumption Survey of 2003, we have analyzed the distributional impact of the ecological tax reform. The increased energy taxes show a clear regressive impact relative to disposable income. Families with children face a higher tax burden relative to household income. The reduction of pension contributions and the automatic adjustment of social security transfers widely mitigate this regressive impact. Households with low income or with many children nevertheless bear a slight increase in tax burden. Refunding the eco tax revenue by an eco bonus would make the reform clearly progressive. / Diese Habilitationsschrift fasst verschiedene empirische Studien zu Steuerlastverteilung und Steuerreformen in Deutschland zusammen. In Kapitel 2 werden zwei Studien zur effektiven Einkommensteuerbelastung dargestellt. Die erste Studie analysiert die effektive Einkommensteuerbelastung auf der persönlichen Ebene, insbesondere bei Personen mit hohen Einkommen. Grundlage der Analyse ist ein integrierter Mikrodatensatz aus Haushaltserhebungen und Steuerstatistik, der die vollständige Einkommensverteilung zuverlässig abbildet. Trotz erheblicher Steuerbegünstigungen und Senkungen der Spitzensteuersätze wirkt die deutsche Einkommensteuer klar progressiv, auch wenn die Belastung der Top-Verdiener in den letzten Jahren deutlich gesunken ist. Die zweite Studie in Kapitel 2 analysiert die effektive Einkommensteuerbelastung von verschiedenen funktionalen Einkommensquellen. Auf Grundlage von steuerstatistischen Mikrodaten und Mikrosimulationsmodellen analysieren wir die Anteile der Einkunftsarten an der Steuerbelastung für verschiedene Aufteilungsregeln unter Berücksichtigung von Verlusten. Die Wahl der Aufteilungsregel wirkt sich spürbar auf den Steueranteil und die impliziten Steuersätze von Einkommensarten aus, wenn Verluste berücksichtigt werden, vor allem bei den Vermögenseinkommen. Kapitel 3 enthält zwei Studien zur Unternehmensbesteuerung, die auf repräsentativen Einzeldatensätzen der Steuerstatistik und dem Mikrosimulationsmodell BizTax basieren. Zunächst wird eine Mikrosimulationsanalyse zu grundlegenden Reformmodellen für die Gewerbesteuer vorgestellt. Die Ergebnisse zeigen, dass die starke Konzentration des Gewerbesteueraufkommens auf die Unternehmen mit höheren Gewinnen deutlich vermindert werden kann, wenn die Bemessungsgrundlagen verbreitert werden, durch Einbeziehung aller Unternehmen und eine Ausweitung auf weitere Komponenten der betrieblichen Wertschöpfung. Diese Reformszenarien verteilen das Steueraufkommen je Einwohner deutlich gleichmäßiger über die Regionen. In der zweiten Studie des Kapitels 3 analysieren wir das Unternehmensteueraufkommen vor dem Hintergrund der gesamtwirtschaftlichen Unternehmensgewinne. Ein Vergleich der steuerlichen Bemessungsgrundlagen mit den entsprechenden Unternehmensgewinnen der Volkswirtschaftlichen Gesamtrechnungen ergibt eine beträchtliche Besteuerungslücke. Die durchschnittliche effektive Unternehmensteuerbelastung dürfte sich seit 2001 um 20 Prozent bewegt haben. Dies ist deutlich niedriger als die nominalen tariflichen Steuersätze und die effektiven Steuersätze, die in der Literatur ermittelt werden. Mangels detaillierter statistischer Erfassung der steuerlichen Gewinnermittlung ist es derzeit nicht möglich, diese Besteuerungslücke genauer aufzuklären. In Kapitel 4 werden verschiedene Studien zur ökologischen Steuerreform dargestellt. Zunächst werden die wissenschaftlichen, ideologischen und politischen Hintergründe dieser Reform erläutert. Danach wird eine erste systematische Wirkungsanalyse dargestellt. Dabei werden zwei makroökonomische Modelle eingesetzt, ein ökonometrisches Input-Output-Modell und ein empirisches rekursiv-dynamisches allgemeines Gleichgewichtsmodell. Die Ergebnisse zeigen, dass die ökologische Steuerreform den Energieverbrauch und die CO2-Emissionen spürbar senken kann, ohne dass dies nennenswerte Wachstumseinbußen nach sich ziehen würde. Ferner löst die Reform leicht positive Beschäftigungseffekte aus. Die Wirkungen der ökologischen Steuerreform nach Wirtschaftsbereichen und die Wirkungen der Steuervergünstigungen für Landwirtschaft und Produzierendes Gewerbe werden in einer weiteren Studie analysiert. Die Steuervergünstigungen vermeiden höhere Belastungen in den energieintensiven Produktionsbereichen. Zugleich reduzieren sie die Grenzbelastungen und somit die Anreize zum Energiesparen in diesen Branchen weitgehend. Die Reform der Steuervergünstigungen hat zwar die Belastungen für die energieintensive Wirtschaft seit 2003 erhöht. Die zusätzlichen Anreizwirkungen wurden aber durch die Ausweitung des „Spitzenausgleichs“ konterkariert. Die Effekte der ökologischen Steuerreform auf die Einkommensverteilung wurden auf Grundlage der Einkommens- und Verbrauchsstichprobe 2003 untersucht. Die erhöhten Energiesteuern wirken klar regressiv bezogen auf das verfügbare Einkommen. Familien mit Kindern werden relativ stärker belastet. Die Senkung der Rentenbeiträge und die automatische Anpassung von Sozialleistungen mildern die regressive Belastungswirkung. Bei Haushalten mit niedrigen Einkommen oder bei Familien mit vielen Kindern bleiben jedoch Nettobelastungen bestehen. Eine Rückerstattung des Ökosteueraufkommens durch einen „Ökobonus“ würde die gesamten Verteilungswirkungen der Reform deutlich progressiv machen.

In the higher education environment today, lack of agreement about background checks between campus community members, fueled by unresolved tensions between security and privacy, has led many universities to adopt a patchwork of fragmented background check policies. Many of these policies have been created and accepted without careful consideration of the wide array of risks and complexities involved with background checks. This policy analysis examined the experiences and history behind Georgia Institute of Technology’s adoption of background check policy. This was achieved through interviewing relevant constituents and analyzing of all available/related official policy documents associated with Georgia Tech’s Pre-employment Background Check Policy and Program. This dissertation presents a chronological account of the events and influences associated with Georgia Tech’s adoption and revision of background check policy. Results of this study offer valuable insights and recommendations for further study in order to assist higher education policy makers and HR professionals at other universities in making more informed decisions regarding the challenges involved with background check, and similar, policy. Some of these insights include an awareness of societal tensions that exist between privacy and security policy; the importance of understanding how national, local, and organizational level triggering events have shaped and contributed to higher education background check policy that is based on a general concern for security; and my recommendation for further study into background check policy as it will relate to the higher matriculation process.

The changes in the behaviour of the innovating firm that would not have been the case in the absence of the public support, behavioural additionality, is investigated in this thesis. The theoretical foundations of the concept along with the existing evaluation attempts worldwide are analysed. The need for evaluation in Turkey is established. The design of the T&Uuml / BiTAK-TEYDEB programme in question along with the related policy context is described to form a basis for the evaluation of the behavioural additionality. It is revealed that the need for an evaluation of behavioural additionality for the legitimacy of the programme from the data analysis. Finally, given such inputs, the thesis develops a methodological proposal for a framework to evaluate the behavioural additionality of the public support to private R&amp / D in Turkey.

<p>This licentiate’s thesis consists of two essays on immigrant self-employment and labour supply.</p><p>The first essay (co-author Mats Hammarstedt), Intergenerational transmissions in immigrant self-employment: Evidence from three generations, reviews intergenerational transmissions in immigrant self-employment over three generations. More precisely, we study whether self-employment is transferred both from grandfather to grandson and from father to son, as well as if there are any differences between immigrant groups and differences between immigrants and natives. In addition, we investigate the importance of the intergenerational transfer of general and specific human capital for choice of business line. The results show that having a self-employed father and self-employed grandfather have a strong positive effect on self-employment propensities for male third-generation immigrants. On the other hand, natives were found to transfer self-employment from father to son, but not from grandfather to grandson. The results also indicate that immigrants inherit self-employment abilities from their self-employed fathers increasing the self-employment propensity, but not necessarily in the same business line. In contrast, native self-employed fathers transfer human capital to their sons making them more prone to become self-employed in the same business line as the father is in.</p><p>The second essay, Female immigrant labour supply: The effect of an in-work benefit, focuses on immigrant labour supply, and evaluates the effect of a recently introduced in-work benefit, the so called job deduction, on the labour supply of single immigrant women. In this study, we address the following questions: What is the effect of the in-work benefit on the labour supply of single immigrant women? Does the effect of the in-work benefit on working hours differ between immigrant groups? The results show that, on average, there is no major effect of the in-work benefit on the labour supply of single immigrant women. However, households with the lowest incomes increase their working hours quite strongly. Furthermore, on average, there appears to be no difference in the effect of the in-work benefit between immigrant groups. In the low-income households, though, immigrants from non-European countries and from Southern and Eastern European countries, increase their labour supply relatively more than immigrants from Nordic countries and Western Europe. Finally, the relatively large increase in working hours for single immigrant women with the lowest incomes appears, above all, to be a result of increased participation in the labour market. However, part of the effect is related to an increase in the number of working hours of already employed women.</p>

published_or_final_version / Housing Management / Master / Master of Housing Management

Climatic change has sparked a broad range of responses on all societal levels. New initiatives and negotiations, scientific findings, and technological developments, have established a novel framework for policymaking and industrial abatement investments. Lessons on the evolving framework should be analysed and utilised to handle the dynamic reality of climate policymaking processes. Governments in the majority of economies only have an indirect and long-term influence on reducing industrial emissions, as they do not own the emitting operations. As representing one-third of the global carbon dioxide emissions, industry is therefore a key stakeholder group in whether or not the political agenda will be fulfilled. How industry perceives that obstacles and opportunities affect investment calculi are thus important. Hence, policymakers should facilitate policy learning (PL) to aid the creation of effective and efficient political agendas. This is important to acknowledge the policy and investment experiences of industrial actors and to deal with a number of plausible investment obstacles identified under the novel framework. Taking stock of PL and other policy theories, this thesis is aimed to develop recommendations for facilitating PL and thus contributing to more effective and efficient climate policy frameworks. The results highlight the role of industry in abatement and political strategies where policymakers need to gain knowledge on how industries perceive abatement investment obstacles and how these may be bridged. The intrinsic learning values of government-industry negotiated agreements (NAs) are emphasised and a framework for operationalising PL through NA designs is developed. PL is furthermore identified as important, and NAs are recommended as a policy instrument, to fill knowledge gaps identified in two case-studies of promoting complex and novel industrial operations. This thesis also recommends a participatory policy evaluation tool that is sensitive to industrial competitiveness and establishes a forum for discussions on perceived investment obstacles and opportunities under different conditions. The results are not aimed to provide a blueprint for a comprehensive climate policy framework but as a contribution to literature and the incremental learning that this thesis strongly promotes.

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