scholarly journals Teaching Ethics Using Tax Evasion Survey Data as a Case Study

Author(s):  
Robert W. McGee
2021 ◽  
pp. 204275302110229
Author(s):  
Rhett Loban

This article explores the use of modding as a formal tool for learning history. The article examines data from a formal analysis of Europa Universalis IV (EUIV), a survey of 331 EUIV forum participants and a case study of 18 university participants. Significant quantitative survey data indicated that 45% (149/331) of participants had modified EUIV, and of the 125 participants who responded with comments about modding, a significant number (86/125 responses or 68.8%) explained how they had learnt about history, geography or other subjects through the modding process. Closer analysis of survey and case study responses and mods reveals the variety of ways participants learnt and critiqued history through the modding process. The article discusses the data and the pedagogical affordance of modding in a few steps. First, the article briefly explores the evidence that indicates modding is popular within the EUIV gaming community. In this instance, it examines whether given the popularity of gaming practice, modding might also be seen as a new casual form of engagement with games. Second, the article reviews the modding process in EUIV and examines how both playing and creating mods may be beneficial for learning history. Modding is examined in terms of its pedagogical importance and the unique educational opportunities it may offer that are not otherwise accessible through other forms of game-based learning. Finally, the article explores how and what the case study participants learnt when they were tasked with creating and implementing playable mods to demonstrate their understanding of history. Overall, the article considers the growing importance of mods, how learners can create and represent history using mods and how mods can provide a platform for learners to develop their own critique and analysis of official history.


2015 ◽  
Vol 6 (1) ◽  
pp. 47-56
Author(s):  
Matej Kacaljak

Abstract This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.


2018 ◽  
Vol 56 (4) ◽  
pp. 1447-1491 ◽  
Author(s):  
Olivier Coibion ◽  
Yuriy Gorodnichenko ◽  
Rupal Kamdar

This paper argues for a careful (re)consideration of the expectations formation process and a more systematic inclusion of real-time expectations through survey data in macroeconomic analyses. While the rational expectations revolution has allowed for great leaps in macroeconomic modeling, the surveyed empirical microevidence appears increasingly at odds with the full-information rational expectation assumption. We explore models of expectation formation that can potentially explain why and how survey data deviate from full-information rational expectations. Using the New Keynesian Phillips curve as an extensive case study, we demonstrate how incorporating survey data on inflation expectations can address a number of otherwise puzzling shortcomings that arise under the assumption of full-information rational expectations. (JEL D04, E24, E27, E31, E37)


1988 ◽  
Vol 15 (2) ◽  
pp. 100-101 ◽  
Author(s):  
Mark R. McMinn

A case-study simulation program designed to assist instructors in teaching ethics in psychology is described. The program is generic, allowing instructors to develop their own case studies to use with the software. Two case-study texts have been prepared for use with the program.


Author(s):  
Rosilyn H. Overton

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">A financial planning program should inform about ethical regulations and inspire students to internalize ethical standards so they become trustworthy. This case study discusses one teaching method for engaging student interest.</span></span></p>


2021 ◽  
Vol 22 (1) ◽  
pp. 296-312
Author(s):  
Timofte Cristina (Coca) ◽  
Socoliuc Marian ◽  
Grosu Veronica ◽  
Coca Dan-Andrei

The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies and societies all over the world. The main purpose of this paper is focused on shaping and obtaining a model that can detect fraud/tax evasion risk, that could be useful both to fiscal authorities as part of the risk assessment analysis regarding the taxpayer behavior, and to auditors and even to entities from the private sector in the due diligence phase, when selecting potential business partners. The study focuses on regional data from the North-Eastern part of Romania. The main finding is that such a model should include financial, fiscal and nonfinancial variables.


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