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The impact of DC (defined contribution) scheme structure and communication policies: a bounded rationality framework
(2015-09-11)
Concepts from bounded rationality, particularly biases, are frequently used to
explain the successes and the failures of pension scheme defaults. This
research suggests that pension literature has focused on pension ...
A needs and resources assessment of fiscal equalisation in the Irish local government system
(Economic and Social Studies, 2015)
In 2000 the central government in Ireland introduced a formula-based needs and resources
equalisation model in its local government system to ensure that the allocation
of general purpose grants to local authorities was ...
Report to government Working Group on the Protection Process on improvements to the protection process, including direct provision and supports to asylum seekers, Final Report, June 2015
(Department of Justice and Equality, 2015)
[No abstract available]
Tax professionals at work in Silicon Valley
(Elsevier, 2015-10-21)
This paper analyses a previously unexamined but nonetheless important facet of modern society the nature and impact of the relationship between in-house tax professionals in large multinational organizations, and the ...
Pension scheme defaults: questionable foundations and unconsidered outcomes
(2015-03-27)
Inertia, the behaviour of doing nothing and allowing the current situation to prevail, is
reported in many empirical pension studies. However, the reasons for the behaviour are
not agreed. Various explanations include: ...
Relational theory and choice rhetoric in the Supreme Court of Canada
(2015)
The issue of personal choice has become central to Canadian family law. Much of the debate derives from the competing models of autonomy posited by neoliberal and feminist theorists. Neoliberalism, which currently dominates ...
Review of Steve Peers, Tamara Hervey, Jeff Kenner and Angela Ward (eds), The EU Charter of Fundamental Rights: A Commentary (Hart Publishing 2014)
(Irish Society for European Law, 2015)
This is not just the latest commentary on the EU Charter of Fundamental Rights (the Charter)1
but the
definitive commentary, at least until it is overtaken by developments in the European courts and
requires an update. ...
Audit quality threatening behaviours: perceptions of auditees
(Irish Accounting and Finance Association, 2015)
Previous research has found that audit staff engage in audit quality threatening behaviours (QTB). Auditee personnel interact with audit staff during fieldwork, and their perceptions of QTB are reported in this paper. ...
E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
(Wiley, 2015-09-16)
e-Government in the Irish Revenue: The Revenue On-Line Service (ROS) a success story? AbstractThe Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of ...
How do firms present choice to consumers? Some unusual decision constructs along the B2C transaction process
(2015)
Certain features amongst some online retailers are atypical of ‘good’ design; the
transaction process presents consumers with optional extras that not only slowed the
process down, but also stressed and agitated consumers. ...