Inheritances create a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into an optimum income taxation model with bequests motivated by joy of giving, and show that a tax on inherited wealth is equivalent to a tax on expenditures, i. e. to a uniform tax on consumption plus bequests. These taxes have a positive effect on intertempora...

Information and Communication Technologies (ICT) are increasing in importance every day, especially since the 90’s (last decade of birth for the Millennials generation). While social interactions involving the Millennials generation have been studied, a lack of investigation remains regarding the use of the ICT by this generation as well as the impact on outcomes in education and professional t...

Relationships between firms often involve actions which put one party or the other at risk. Firms need some assurance that the obligations of their trading partners will be met. A well functioning legal system may provide that assurance. With this in mind, developing and transition countries are reforming legal systems at a rapid pace. But court systems which efficiently serve the needs of busi...

This paper has as its objective to put forward a profile for the ‘manager of the future’. It draws on a review of the literature and on a series of unstructured interviews with 12 trainers, recruiters, directors and young graduates. Research carried out in large global companies in the fields of industry and multimedia confirms the under-exploitation of certain competences and the immergence of...

This paper has as its objective to put forward a profile for the ‘manager of the future’. It draws on a review of the literature and on a series of unstructured interviews with 12 trainers, recruiters, directors and young graduates. Research carried out in large global companies in the fields of industry and multimedia confirms the under-exploitation of certain competences and the immergence of...

Existing evidence seems to indicate that Muslims in Scotland have constructed hyphenated or hybrid identities that draw on religion, ethnicity and nationality. However, minor attention has been given to the differences in importance, meanings, and strengths of these identities, or the significance of their identity markers. Ethnic minority people can be identified with both their ethnic groups ...

The main purpose of this study is to address the attributes that explain younger generations’ (Generation Y) store loyalty to a shop in the traditional marketplace in Indonesia. This paper acts as the preliminary study with the primary goal in producing hypotheses on Generation Y store loyalty for traditional marketplace shopping in Indonesia. The result of the study will be useful for further ...

a Centre for Population Health Sciences, University of Edinburgh, Scotland, UK b Metabolic Unit, Western General Hospital, Edinburgh, UK c Centre for Cardiovascular Science, University of Edinburgh, Scotland, UK d Division of Cardiovascular and Medical Sciences, University of Glasgow, Scotland, UK e Centre for Cognitive Ageing and Cognitive Epidemiology, University of Edinburgh, Scotland, UK f ...

Some findings are reported from the three-year Researchers of Tomorrow study of research behaviour among doctoral students in ‘Generation Y’. Commissioned by the British Library and UK Joint Information Systems Committee, it is the most intensive study of its kind to date. Generation Y doctoral students are sophisticated information-seekers and users of complex information sources, highly compe...

Disclaimer: The information in this publication does not constitute legal or professional advice and the Scottish Government cannot accept any liability for actions arising from its use. The views expressed within this report are those of the authors and do not necessarily reflect the opinion of the Scottish Government. Acknowledgements We would like to thank all the consultees who gave freely ...