9 resultados para Volunteer workers in income tax return preparation
em BORIS: Bern Open Repository and Information System - Berna - Suiça
Resumo:
The supposed rise of inequality in income and wealth is a much-discussed issue. Since in a number of industrialized countries a trend towards more inequality was observed over the last decades, it is often assumed that Switzerland has experienced a similar development. Yet, although a variety of studies exists that provide inequality estimates for the Swiss society at different points in time, no conclusive picture of the changes in inequality can be drawn from these studies. For example, recent estimates by the Swiss Federal Statistical Office indicate that – against expectations – inequality in disposable equivalent-incomes has not risen since the end of the 1990ies, whereas other studies indicate that earnings from employment – especially top salaries – have become more unequal. The reasons for the inconclusive picture are manifold. For example, trends might have been different for different income types and results might strongly depend on the quality of the used data. To close the knowledge gap in inequality research in Switzerland a new Swiss National Science Foundation project by the University of Bern and the Bern University of Applied Sciences has been started in 2013. Individual tax data from cantons will be analyzed along with aggregate data from the Swiss Federal Tax Administration, covering a period from the early 1970ies to the present. The goal is to gain a systematic overview of the development of inequality in income and wealth in Switzerland as a whole and within cantons, and to determine how changes can be explained. In our talk we will present first results from this project.
Resumo:
This paper utilizes a novel database collected by the authors to document features of the progressivity of personal income tax systems across 209 countries for the years 1980-2009. We measure progressivity in several ways. First, we associate it with the increase in effective average (marginal) tax rates between a wage of zero and ten times the average wage in a country. Second, we consider the curvature of the tax schedule expressed as the difference between the effective average (marginal) tax schedule from a wage of zero to ten times the average wage and a linear average tax schedule and, alternatively, the diference between the effective average (marginal) tax schedule from the minimum positive taxable income, to ten times the average wage as opposed to a linear average tax schedule. Moreover, the paper assesses patterns regarding the conditional correlation of country-specifc tax progressivity measures with a host of economic and political country-specific characteristics and find the labor supply elasticity and the income replacement rates for the unemployed to be key determinants of progressivity around the globe, in line with economic theory.
Resumo:
The goal of this project is the development of international cooperation for fostering solutions to provide better access to basic healthcare services.
Resumo:
Seventy percent of the population in Myanmar lives in rural areas. Although health workers are adequately trained, they are overburdened due to understaffing and insufficient supplies. Literature confirms that information and communication technologies can extend the reach of healthcare. In this paper, we present an SMS-based social network that aims to help health workers to interact with other medical professionals through topic-based message delivery. Topics describe interests of users and the content of message. A message is delivered by matching message content with user interests. Users describe topics as ICD- 10 codes, a comprehensive medical taxonomy. In this ICD-10 coded SMS, a set of prearranged codes provides a common language for users to send structured information that fits inside an SMS.
Resumo:
Volunteers are the most important resource for non-profit sport clubs seeking to bolster their viability (e.g. sporting programs). Although many people do voluntary work in sport clubs, stable voluntary engagement can no longer be granted. This difficulty is confirmed by existing research across various European countries. From a club management point of view, a detailed understanding of how to attract volunteers and retain them in the long term is becoming a high priority. The purpose of this study is (1) to analyse the influence of individual characteristics and corresponding organisational conditions on volunteering in sports clubs as well as (2) to examine the decision-making processes in relation to implement effective strategies for recruiting volunteers. For the first perspective a multi-level framework for the investigation of the factors of voluntary engagement in sports clubs is developed. The individual and context factors are estimated in different multi-level models based on a sample of n = 1,434 sport club members from 36 sport clubs in Switzerland. Results indicate that volunteering is not just an outcome of individual characteristics such as lower workloads, higher income, children belonging to the sport club, longer club memberships, or a strong commitment to the club. It is also influenced by club-specific structural conditions; volunteering is more probable in rural sports clubs whereas growth-oriented goals in clubs have a destabilising effect. Concerning decision-making processes an in-depth analysis of recruitment practices for volunteers was conducted in nine selected sport clubs (case study design) based on the garbage can model. Results show that the decision-making processes are generally characterised by a reactive approach in which dominant actors try to handle personnel problems of recruitment in the administration and sport domains through routine formal committee work and informal networks. In addition, it proved possible to develop a typology that deliver an overview of different decision-making practices in terms of the specific interplay of the relevant components of process control (top-down vs. bottom-up) and problem processing (situational vs. systematic). Based on the findings some recommendations for volunteer management in sport clubs are worked out.
Resumo:
Volunteers are still the most important resource for amateur football clubs. However, stable voluntary engagement can no longer be granted. This difficulty is confirmed by existing research across various European countries. From a club management point of view, a detailed understanding of how to attract volunteers and retain them is becoming a high priority. The purpose of this study is (1) to analyse the influence of individual characteristics and corresponding organisational conditions on volunteering and (2) to examine the decision-making processes in relation to implement effective strategies for recruiting volunteers. To answer these questions, the current state of research is summarised and then a multi-level-framework is developed which is based on the structural-individualistic social theory. The individual and context factors for volunteering are estimated in different multi-level models based on a sample of n=1,434 sport club members from 36 sport clubs in Switzerland. Results indicate that volunteering is not just an outcome of individual characteristics such as lower workloads, higher income, children belonging to the sport club, longer club membership, or a strong commitment to the club. It is also influenced by club-specific structural conditions. Concerning decision-making processes an in-depth analysis of recruitment practices for volunteers was conducted in selected clubs (case study design). based on the garbage can model. The results show that systematically designed decision-making processes with a clear regulation of responsibilities seem to solve personnel problems more purposefully and more quickly. Based on the findings some recommendations for volunteer management in football clubs are worked out.