The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs)....

The organization has certain characteristics that both man and other living beings have. These include the primary basic types of organization, or organizational configurations, as well as organizational context variables such as environment, power, age, size, business strategy, and technical...

Dass unsere billigen Konsumangebote eine weniger glitzernde Kehrseite haben, dringt kurz in unser Bewusstsein, wenn wieder mal eine Fabrik z.B. in Bangladesch einstürzt, wo Textilarbeiterinnen zu Hungerlöhnen für den Export produzieren (vgl. H. Holdinghausen: "Dreimal anziehen, weg damit",...