A Knight without a Sword? The Effects of Audit Courts on Tax Morale

The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland, with its variety of audit-court competence among the cantons, has been analysed. With data from the ISSP [1998] (Swiss data 1999), evidence has been found that higher audit-court competence has a significantly positive effect on tax morale. Thus, the results in Switzerland suggest that in the cantons where audit courts are not just knights without swords; they help improve taxpayers' tax morale and thus citizens' intrinsic motivation to pay taxes.

The impact of tax morale and institutional quality on the shadow economy

This paper uses a multivariate analysis to examine how countries‘ tax morale and institutional quality affect the shadow economy. The literature strongly emphasizes the quantitative importance of these factors in understanding the level of and changes in the shadow economy. Newly available data sources offer the unique opportunity to further illuminate a topic that has received increased attention. After controlling for a variety of potential factors, we find strong support that a higher tax morale and a higher institutional quality lead to a smaller shadow economy.

Local autonomy, tax morale, and the shadow economy

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is an alternative bottom-up approach that decentralises political power to those who are close to the problems. This paper analyses the relationship with local autonomy. We use data on tax morale at the individual level and macro data on the size of the shadow economy to analyse the relevance of local autonomy and compliance in Switzerland. The findings suggest that there is a positive (negative) relationship between local autonomy and tax morale (size of the shadow economy).

Tax morale, Eastern Europe and European enlargement

This study tries to remedy the current lack of tax compliance research analyzing tax morale in 10 Eastern European countries that joined the European Union in 2004 or 2007. By exploring tax morale differences between 1999 and 2008 we show that tax morale has decreased in 7 out of 10 Eastern European countries. This lack of sustainability may support the incentive based conditionality hypothesis that European Union has only a limited ability to influence tax morale over time. We observe that events and processes at the country level are crucial to understanding tax morale. Factors such as perceived government quality, trust in the justice system and the government are positively correlated with tax morale in 2008.

Nursing practice environment, quality of care and morale of hospital nurses in Japan

The purpose of this study was to describe Japanese hospital nurses’ perceptions of the nursing practice environment and examine its association with nurse-reported ability to provide quality nursing care, quality of patient care and ward morale. A cross-sectional survey design was used including 223 nurses working in 12 acute inpatient wards in a large Japanese teaching hospital. Nurses rated their work environment favorably overall using the Japanese version of the Practice Environment Scale of the Nursing Work Index. Subscale scores indicated high perceptions of physician relations and quality of nursing management, but lower scores for staffing and resources. Ward nurse managers generally rated the practice environment more positively than staff nurses except for staffing and resources. Regression analyses found the practice environment was a significant predictor of quality of patient care and ward morale, whereas perceived ability to provide quality nursing care was most strongly associated with years of clinical experience. These findings support interventions to improve the nursing practice environment, particularly staffing and resource adequacy, to enhance quality of care and ward morale in Japan.

Boosting morale and improving performance in the nursing setting

AIM AND BACKGROUND: While the importance of morale is well researched in the nursing literature, strategies and interventions are not so prolific. The complexities of interpersonal relationships within the clinical domain, and the critical issues faced by nurses on a daily basis, indicate that morale, job satisfaction and motivation are essential components in improving workplace efficiency, output and communication amongst staff. Drawing on educational, organizational and psychological literature, this paper argues that the ability to inspire morale in staff is a fundamental indicator of sound leadership and managerial characteristics. EVALUATION AND KEY ISSUES: Four practical concepts that could be implemented in the clinical setting are proposed. These include: role preparation for managers, understanding internal and external motivation, fostering internal motivation in nursing staff, and the importance of attitude when investing in relationships.

A importância da solidão no Zaratrusta de Nietzsche

Esta dissertação tem o objetivo de analisar a importância da solidão em Assim falou aratustra. Entretanto, para isso, abordamos a questão do método genealógico como crítica aos valores morais, em A genealogia da moral. Também estudamos o problema da moralidade e da consciência a partir da crítica genealógica de Nietzsche, com o intuito de analisar as relações entre solidão e imoralismo. Outrossim, analisamos como a solidão é o estilo do caráter, com o qual alguém se torna o que se é, representada por Zaratustra. A solidão é, portanto, o estilo de Zaratustra como aquele que afirma a transitoriedade e a contraditoriedade na luta de forças. Tal é o estilo daquele que assume a vida como vontade de potência, ou seja, vontade de assimilação, de expansão e apropriação do que é estranho. Entretanto, a vontade é entendida como movimento de expansão das forças. Ela não é apenas um desejo, mas é a propensão das forças em constante batalha. Tal movimento, que é a vontade, ora produz o niilismo, que nega a existência, ora demanda na afirmação da vida. Nesse caso, Zaratustra é a personagem que dá estilo ao seu caráter porque afirma a vida como vontade de potência, como um jogo entre composições de forças posicionais, perspectivas.

Missionary morale by George A Miller, Bishop

Boston University Theology Library

Léo Strauss: art d'écrire, politique, philosophie

L'ouvrage examine la pensée de Léo Strauss (1899-1973) et étudie à partir d'elle les stratégies d'exposition et de dissimulation de la philosophie. Les études qu'il réunit mesurent la portée de l'hypothèse d'un "art d'écrire oublié" et examinent la fécondité et les limites de la conception straussienne de l'écriture philosophique.

La préformation du germe dans la philosophie biologique du XVIIIe siècle

info:eu-repo/semantics/published

Des anguilles à la philosophie mécanique: deux réfutations peu connues du système de la Nature

info:eu-repo/semantics/published

Le pur et l’impur: (sur deux questions d’histoire de la philosophie dans L’Etre et l’événement)

Paris