Tipping is a social norm in many countries and has important functions as a source of income, with significant social welfare effects. Tipping can also represent a form of lost tax revenue, as service workers and restaurants may not declare all cash tips. These interrelationships remain generally insufficiently understood. This paper presents the results of a comparative survey of resident tipping patterns in restaurants in Spain, France, Germany, Switzerland, Sweden, Norway, and the Netherlands. ANOVA and ANCOVA analyses confirm significant variation in tipping norms between countries, for instance with regard to the frequency of tipping and the proportion of tips in relation to bill size. The paper discusses these findings in the context of employment conditions and social welfare effects, comparing the European Union minimum wage model to gratuity-depending income approaches in the USA. Results have importance for the hospitality sector and policymakers concerned with social welfare
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Among politicians and businessmen in the Netherlands, the general feeling is that integrity comes first in their businesslike relationships. Corruption is something that goes on in the Third World. This perception is strengthened annually by Transparency International’s publication of the so-called ‘Corruption Perceptions Index’ (CPI), which ranks the Netherlands, more often than not, among the top ten countries of the world in terms of integrity.What do observers from their posts in international agencies see as the reality? Do they agree? The following documentation contains data and views from sources made available by UNODC, UN Global Compact, OECD, GRECO (Council of Europe), Transparency International, European Union, and others, which do not conform to the prevailing views held by Dutch politicians and businesspeople concerning their own integrity.
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In the preparation of the celebration of the 10th anniversary of the MA CESS all alumni were invited to participate in an alumni survey. The purpose of the survey was to thoroughly investigate the professional activities of MA CESS alumni and the way they build an alumni community. Another reason for starting the project is that it may play a part in maintaining and enhancing a mutually beneficial relationship between MA CESS and its alumni. All over Europe there are graduates working in the social and social political field who experienced the same education and spirit in the MA CESS course. It’s an important thing to reach out to them, renew and encourage a spirit of enthusiasm and desire for continuing education, by creating instruments of communication and networking opportunities. The first part of the report deals with the construction of the alumni survey, namely the background, the assignment, the survey design, the sampling, the research limitations, the influences of gender and age on professional activities and the way of making contacts, facts and figures about the sectors of activity in which the alumni are engaged, what alumni have to say about the international dimension in their professional activities, their ideas about network building, and finally their critiques and suggestions for the MA CESS study programme. The second part contains a reflection about the alumni community, particularly the role of CESSNET (Network of the Comparative European Social Studies Alumni ) in the strategy to reach out to the alumni. The report ends with conclusions and recommendations.