1 - 10 of 109 resultaten
Algoritmische beslissingen door de fiscus en de rol van menselijk toezicht Universiteit Antwerpen
In deze bijdrage wordt nagegaan op welke wijzen de vereiste van de menselijke tussenkomst bij het maken van geautomatiseerde beslissingen (uit de Algemene Verordening Gegevensbescherming) in de praktijk kan worden ingevuld
Leader attentive communication Universiteit Antwerpen
Effective communication is a foundational leadership skill. Many leadership theories implicitly assume communication skills, without investigating them behaviorally. To be able to research leader communication as a building block of effective leader behavior, we propose a new concept, i.e., leader attentive communication which refers to “an open-minded, attentive demeanor while in a conversation with an employee”. Instead of focusing on the ...
‘Boss, are you still listening?’ Universiteit Antwerpen
Call for papers voor G&O-themanummer 2023 Universiteit Antwerpen
Leader psychological need satisfaction trickles down Universiteit Antwerpen
This article addresses the impact of leader psychological need satisfaction on employees. We draw on the self-determination theory (SDT) and leader-member exchange (LMX) theory to investigate if and how leader psychological need satisfaction trickles down to employee psychological need satisfaction. Adopting a multi-actor, multilevel design, results from 1036 leader–employee dyads indicate that employee-rated LMX mediates the trickle-down effect ...
Fundamental tax principles and the role of market states in the digitalized economy Universiteit Antwerpen
Taxation of the digital economy: long prelude to an inevitable fundamental reform Universiteit Antwerpen
Constitutional limits on international double taxation: the perspective of complexity theory Universiteit Antwerpen
Morality of lobbying for tax benefits Universiteit Antwerpen
Multinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and ...