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.

Accountability beyond the headlines : why not-for-profit organisations need to communicate their own expenditure stories

This paper analyses the expenditure patterns of 97 Australian international aid and development organisations, and examines the extent to which they disclose information about their expenditure in order to discharge their accountability. Not-for-profit (NFP) expenditure attracts media attention, with perceptions of excessive costs potentially damaging stakeholder trust in NFP organisations. This makes it important for organisations to be proactive in communicating their expenditure stories to stakeholders, rather than being judged on their performance by standardised expenditure metrics. By highlighting what it costs to ensure longer-term operational capability, NFP organisations will contribute to the discharge of their financial accountability and play a part in educating all stakeholders about the dangers of relying on a single metric.

Are we keeping the bastards honest? Perceptions of corruption, integrity and influence on politics

The words of the late Don Chipp, the founder of the Australian Democrats, have a perennial relevance to politics. When Chipp talked about ‘keeping the bastards honest’, it related to a minor political party playing a role of keeping the major political parties true to their word (Warhurst 1997). Yet it is also a democratic role that citizens play on an ongoing basis, particularly through the mechanism of elections. At the ballot box, governments that are widely perceived to have acted with a lack of integrity are roundly punished. This chapter explores public opinion on issues of integrity, corruption, influence and trust in politics and politicians in Australia. The evidence paints a differentiated picture of a public which sees little sign of overtly corrupt political practices but on the other hand does not feel terribly influential and is not always confident of fair treatment from public officials...

Public Space and the Marginalisation of Children and Young People

Throughout much of the world, urban and rural public spaces may be said to be under attack by property developers, commercial interests and also attempts by civic authorities to regulate, restrict, reframe and rebrand these spaces. A consequence of the increasingly security driven, privatised, commercial and surveilled nature of public space is the exclusion and displacement of those considered ‘flawed’ and unwelcome in the ‘spectacular’ consumption spaces of many major urban centres. In the name of urban regeneration, processes of securitisation, ‘gentrification’ and creative cities initiatives can act to refashion public space as sites of selective inclusion and exclusion. The use of surveillance and other control technologies as deployed in and around the UK ‘Riots’ of 2011 may help to promote and encourage a passing sense of personal safety and confidence in using public space. Through systems of social sorting, the same surveillance assemblages can also further the physical, emotional and psychological exclusion of certain groups and individuals, deemed to be both ‘out of time and out of place’ in major zones of urban, conspicuous, consumption. In this harsh environment of monitoring and control procedures, children and young people’s use of public spaces and places in parks, neighbourhoods, shopping malls and streets is often viewed as a threat to social order, requiring various forms of punitive and/or remedial action. Much of this civic action actively excludes some children and young people from participation and as a consequence, their trust in local processes and communities is eroded. This paper discusses worldwide developments in the surveillance, governance and control of the public space environments used by children and young people in particular and the capacity for their displacement and marginality, diminishing their sense of belonging, wellbeing and rights to public space as an expression of their social, political and civil citizenship(s).

Psychological stress and employee engagement

“The challenge today is not just retaining talented people, but fully engaging them, capturing their minds and hearts at each stage of their work lives” (Kaye & Jordan-Evans, 2003, p. 11). Engaged employees produce positive work outcomes such as increased productivity satisfaction, and reduced turnover (Kahn, 1990, 1992; Saks, 2006). Engaged employees also impact on customers and co-workers’ positive experiences such as increased customer satisfaction (Wagner & Harter, 2006). Further, engaged employees demonstrate higher levels of trust in management and share more positive experiences with co-workers than disengage employees (Payne, Cangemi, Fuqua, & Muhleakamp, 1998). Past studies show that having a high proportion of engaged employees increases organizational performance, such as profitability and reputation (Wagner & Harter, 2006; Fleming & Asplund, 2007; Ketter, 2008). Having experienced the benefits of having engaged employees, organizations have become more aware of this issue and have been focusing on facilitating engagement climate within workplaces. Recently, an interest in positive psychology, instead of negative aspects of human behaviours, has become a focus for both scholars and practitioners. The trend towards positive psychology has led to the emergence of the concept of work engagement(Chughtai & Buckley, 2008). This article reviews literatures in the area of positive psychology and psychological stress, and discusses how organizations can increase work engagement among their organizational members. The remainder of this article is organised in four sections. First, we define work engagement as used in this article and psychological outcomes of work engagement. Second, we identify ways to increase work engagement among employees. Following this, we further discuss how gender roles influence individuals’ engagement at work. The final sections conclude the paper with a discussion of the practical implications.

Duty to the court and the administration of justice : some examples, implications and clarifications

No liberal democracy can survive without popular trust in its judicial system. The legal profession and the judiciary enjoy a level of independence and autonomy from the executive that makes them both powerful and privileged. A UNIQUE AND ORGANIC DUTY: So long as the courts are seen to fulfil their duty to guard against encroachments by the executive on the freedoms and rights of individual citizens with integrity and credibility, they maintain enough public support to retain their normative authority. But support for those with power and privilege is easily undermined. It is contingent upon trust. Lawyers who breach that trust in ways that go to the heart of the legal system ought to expect to be made examples of and to suffer severe penalties. The good news is that the sorts of breach discussed here should be neither difficult to anticipate nor to avoid – in theory. In practice, smart and honest lawyers sometimes fall foul of these duties for all sorts of understandable (if not condonable) reasons. Law does not get practised in a social or cultural vacuum. Lawyers are people, and people have weaknesses, failings and stresses...

CHURNs : freshness assurance for humans

We present CHURNs, a method for providing freshness and authentication assurances to human users. In computer-to-computer protocols, it has long been accepted that assurances of freshness such as random nonces are required to prevent replay attacks. Typically, no such assurance of freshness is presented to a human in a human-and-computer protocol. A Computer–HUman Recognisable Nonce (CHURN) is a computer-aided random sequence that the human has a measure of control over and input into. Our approach overcomes limitations such as ‘humans cannot do random’ and that humans will follow the easiest path. Our findings show that CHURNs are significantly more random than values produced by unaided humans; that humans may be used as a second source of randomness, and we give measurements as to how much randomness can be gained from humans using our approach; and that our CHURN-generator makes the user feel more in control, thus removing the need for complete trust in devices and underlying protocols. We give an example of how a CHURN may be used to provide assurances of freshness and authentication for humans in a widely used protocol.

An architecture for trustworthy open data services

This paper addresses the development of trust in the use of Open Data through incorporation of appropriate authentication and integrity parameters for use by end user Open Data application developers in an architecture for trustworthy Open Data Services. The advantages of this architecture scheme is that it is far more scalable, not another certificate-based hierarchy that has problems with certificate revocation management. With the use of a Public File, if the key is compromised: it is a simple matter of the single responsible entity replacing the key pair with a new one and re-performing the data file signing process. Under this proposed architecture, the the Open Data environment does not interfere with the internal security schemes that might be employed by the entity. However, this architecture incorporates, when needed, parameters from the entity, e.g. person who authorized publishing as Open Data, at the time that datasets are created/added.

Patriotism’s impact on cooperation with the state: An experimental study on tax compliance

Although it seems reasonable to assume that activating patriotism might motivate citizens to cooperate with the state in reaching societal goals, the empirical evidence supporting this contention is based mostly on correlational rather than experimental studies. In addition, little is known on whether patriotism can be manipulated without simultaneously triggering nationalism and on the psychological processes which determine the patriotism-cooperation relation. This current article reports results of one survey and three experiments that manipulate patriotism by displaying either a national flag or national landscapes or by priming national achievements. The outcomes indicate that reported and manipulated patriotism indirectly increase tax compliance, although the national flag also increases nationalism. National achievements, on the other hand, seemingly increases trust in national public institutions and the voluntary motivation to cooperate, whereas national landscapes only increase the voluntary motivation to cooperate. Hence, it is possible to increase social capital in the form of trust and cooperation through patriotism without fostering nationalism as well.

Government entity contribution to an effective partnership privatisation

The partnership form of privatisation is increasingly being used, in particular to carry out complex and evolving bundles of services. These have not previously been privatised because of incomplete contracts and contract management difficulties. Improved performance of the government entity as contract administrator and member of the partnership is crucial to modern service delivery expectations yet the privatisation literature has focused on other aspects of partnerships leaving the understanding of factors impacting the effectiveness of the government entity underdeveloped. This paper proposes the development of knowledge as to the range of factors which impact the effectiveness of the government entity. There is limited data available as to the operation of trust in the partnership relationship, and as to the capability of a range of privatisation forms to achieve stewardship of infrastructure. This research will utilise the findings from that research to build a tentative framework which will be utilised in staged research interrogating first the privatization literature and then the literature of other disciplines and sectors. The combined data will be analysed to provide government and practitioners such as government entity CEO’s with a complete listing of the operation of the factors which impact the effectiveness of the government entity in contributing to improved service delivery.

Consumers and the conceptual and practical appropriation of functional foods

Taking the appropriation of objects as a theoretical starting point, this study makes a distinction between a conceptual and practical level of adopting new objects and products in everyday life. The study applies the concept of appropriation in social food research and examines consumers appropriation of functional foods, i.e., foods developed to improve health and well-being or reduce the risk of disease beyond the usual nutritional effects of foods. The study uses the concept of appropriation to understand the adoption and the process of making functional foods our own . First, the study focuses on the conceptual appropriation by analysing consumers interpretations and opinions on functional foods. Second, it analyses the use of functional foods and examines the role of sociodemographic and food- and health-related background factors in the use of functional foods. Both quantitative and qualitative data were used in the study. Altogether 1210 Finns representative of the population took part in a survey carried out in 2002 as computer-assisted telephone interviews (CATI). The survey examined the acceptability and use of functional foods in Finland. In 2004, eight focus group discussions were organised for 45 users and non-users of cholesterol-lowering spreads. The qualitative study focused on consumers interpretative perspectives on healthy eating and functional foods. The findings are reported in four original articles and a summary article. The results show that the appropriation of functional foods is a multifaceted phenomenon. The conceptual appropriation is related to consumers interpretations of functional foods in the context of healthy foods and healthy eating; their trust in the products, their manufacturers, research and control; and the relationship of functional foods and the ideal of natural foods. The analysis of the practical appropriation of four different types of foods marketed as functional showed that there are sociodemographic differences between users and non-users of the products, but more importantly, the differences are related to consumers food- and health-related views and practices. Consumers ways of appropriating functional foods in the conceptual and practical sense take shape in a complex web of ideas and everyday practices concerning food, health and eating as a whole. The results also indicate that the conceptual and practical appropriation are not necessarily uniform or coherent processes. Consumers interpret healthy eating and functional foods from a variety of perspectives and there is a multiplicity of rationales of using functional foods. Appropriation embraces many opposing dimensions simultaneously: good experiences and doubts, approval and criticism, expectations and things taken for granted.

Satisfaction with fishing and the desire to leave

Predicting who may leave a fishery is an important consideration when designing capacity reduction programs to enhance both ecological and economic sustainability. In this paper, the relationship between satisfaction and the desire to exit a fishery is examined for the Queensland East Coast Trawl fishery. Income from fishing, and changes in income over the last 5 years, were key factors affecting overall satisfaction. Relative income per se was not a significant factor, counter to most satisfaction studies. Continuing a family tradition of fishing and, for one group, pride in being a fisher was found to be significant. Satisfaction with fishing overall and the challenge of fishing were found to be the primary drivers of the desire to stay or leave the fishery. Surprisingly, public perceptions of fishing, trust in management and perceptions of equity in resource allocation did not significantly affect overall satisfaction or the desire to exit the fishery.

The Frontiers of India's Biological Diversity

India has a long and rich history of tropical science. But here, as elsewhere in the tropical world, there are surprises to be discovered. One thinks immediately of the description, in December 2004, of a new species of macaque from India - the Arunachal macaque Macaca munzala. I use the word description deliberately, because this species was long known to the local people, and the species name rightly reflects this knowledge. Mun zala means "deep-forest monkey" in the language of the Dirang Monpa people of Tawang and West Kameng Districts of Arunachal Pradesh, where this species lives. The new macaque was discovered by science during field trips to these areas by Indian scientists from the Nature Conservation Foundation in Mysore, the National Institute of Advanced Studies in Bangalore, the Wildlife Conservation Society in New York, and the International Snow Leopard Trust. In this habitat, the largely Buddhist local community abstains from killing wildlife for food or sport, although the monkey has been reportedly shot for crop raiding. This species, one of the world's highest-living primate species, lives at altitudes between 1,600 and 3,500m, and is thus a veritable yeti.

Is economic valuation of ecosystem services useful to decision-makers? Lessons learned from Australian coastal and marine management

Economic valuation of ecosystem services is widely advocated as a useful decision-support tool for ecosystem management. However, the extent to which economic valuation of ecosystem services is actually used or considered useful in decision-making is poorly documented. This literature blindspot is explored with an application to coastal and marine ecosystems management in Australia. Based on a nation-wide survey of eighty-eight decision-makers representing a diversity of management organizations, the perceived usefulness and level of use of ecosystem services economic valuation in support of coastal and marine management are examined. A large majority of decision-makers are found to be familiar with economic valuation and consider it useful - even necessary - in decision-making, although this varies across decision-makers groups. However, most decision-makers never or rarely use it. The perceived level of importance and trust in estimated dollar values differ across ecosystem services, and are especially high for values that relate to commercial activities. A number of factors are also found to influence respondent’s use of economic valuation. Such findings concur with conclusions from other existing works, and are instructive to reflect on the issue of the usefulness of ESV in environmental management decision-making. They also confirm that the survey-based approach developed in this application represents a sound strategy to examine this issue at various scales and management levels.

Pelon ja toivon välissä : Pätkätyöläisen urakerronta

This study analyzes the forming of the occupational identity of the well-educated fixed-term employees. Fixed-term employment contracts amongst the well-educated labour force are exceptionally common in Finland as compared to other European countries. Two groups of modern fixed-term employees are distinguished. The first comprises well-educated women employed in the public sector whose fixed-term employment often consists of successive periods as temporary substitutes. The other group comprises well-educated, upper white-collar men aged over 40, whose fixed-term employment careers often consist of jobs of project nature or posts that are filled for a fixed period only. Method of the study For the empirical data I interviewed 35 persons (26 women and 9 men) in 33 interviews, one of which was conducted by e-mail and one was a group interview. All the interviews were electronically recorded and coded. All the interviewees have two things in common: fixed-term employment and formal high education. Thirteen (13) of them are researchers, four nurses, four midwives, four journalists, and ten project experts. I used the snowball method to get in touch the interviewees. The first interviewees were those who were recommended by the trade unions and by my personal acquaintances. These interviewees, in turn, recommended other potential interviewees. In addition, announcements on the internet pages of the trade unions were used to reach other interviewees. In analysing process I read the research material several times to find the turning points in the narrative the interviewees told. I also searched for the most meaningful stories told and the meaning the interviewees gave to these stories and to the whole narrative. In addition to that I paid attention to co-production of the narrative with the interviewees and analyzed the narrative as performance to be able to search for the preferred identities the interviewees perform. (Riesman 2001, 698-701). I do not pay much attention to the question of truth of a narrative in the sense of its correspondence with facts; rather I think a working life narrative has two tasks: On the one hand one has to tell the facts and on the other hand, he/she has to describe the meaning of these facts to herself/himself. To emphasize the double nature of the narrative about one’s working life I analyzed the empirical data both by categorizing it according to the cultural models of storytelling (heroic story, comedy, irony and tragedy) and by studying the themes most of the interviewees talked about. Ethics of the study I chose to use narrative within qualitative interviews on the grounds that in my opinion is more ethical and more empowering than the more traditional structured interview methods. During the research process I carefully followed the ethical rules of a qualitative research. The purpose of the interviews and the research was told to the interviewees by giving them a written description of the study. Oral permission to use the interview in this research was obtained from the interviewees. The names and places, which are mentioned in the study, are changed to conceal the actual identity of the interviewees. I shared the analysis with the interviewees by sending each of them the first analysis of their personal interview. This way I asked them to make sure that the identity was hidden well enough and hoped to give interviewees a chance to look at their narratives, to instigate new actions and sustain the present one (Smith 2001, 721). Also I hoped to enjoy a new possibility of joint authorship. Main results As a result of the study I introduce six models of telling a story. The four typical western cultural models that guide the telling are: heroic story, comedy, tragedy and satirical story (Hänninen 1999). In addition to these models I found two ways of telling a career filled with fixed-term employments that differ significantly from traditional career story telling. However, the story models in which the interviewees pour their experience locates the fixed term employers work career in an imagined life trajectory and reveals the meaning they give to it. I analyze the many sided heroic story that Liisa tells as an example of the strength of the fear of failing or losing the job the fixed term employee feels. By this structure it is also possible to show that success is felt to be entirely a matter of chance. Tragedy, the failure in one’s trial to get something, is a model I introduce with the help of Vilppu’s story. This narrative gets its meaning both from the sorrow of the failure in the past and the rise of something new the teller has found. Aino tells her story as a comedy. By introducing her narrative, I suggest that the purpose of the comedy, a stronger social consensus, gets deeper and darker shade by fixed-term employment: one who works as a fixed term employee has to take his/her place in his/her work community by him/herself without the support the community gives to those in permanent position. By studying the satiric model Rauno uses, I argue that using irony both turns the power structures to a carnival and builds free space to the teller of the story and to the listener. Irony also helps in building a consensus, mutual understanding, between the teller and the listener and it shows the distance the teller tells to exist between him and others. Irony, however, demands some kind of success in one’s occupational career but also at least a minor disappointment in the progress of it. Helmi tells her story merely as a detective story. By introducing Helmi’s narrative, I argue that this story model strengthens the trust in fairness of the society the teller and the listener share. The analysis also emphasizes the central position of identity work, which is caused by fixed-term employment. Most of the interviewees talked about getting along in working life. I introduced Sari’s narrative as an example of this. In both of these latter narratives one’s personal character and habits are lifted as permanent parts of the actual professional expertise, which in turn varies according to different situations. By introducing these models, I reveal that the fixed-term employees have different strategies to cope with their job situations and these strategies vary according to their personal motives and situations and the actual purpose of the interview. However, I argue that they feel the space between their hopes and fears narrow and unsecure. In the research report I also introduce pieces of the stories – themes – that the interviewees use to build these survival strategies. They use their personal curriculum vitae or portfolio, their position in work community and their work morals to build their professional identity. Professional identity is flexible and varies in time and place, but even then it offers a tool to fix one’s identity work into something. It offers a viewpoint to society and a tool to measure one’s position in surrounding social nets. As one result of the study I analyze the position the fixed-term employees share on the edge of their job communities. I summarize the hopes and fears the interviewees have concerning employers, trade unions, educational institutions and the whole society. In their opinion, the solidarity between people has been weakened by the short-sighted power of the economy. The impact the fixed-term employment has on one’s professional identity and social capital is a many-sided and versatile process. Fixed-term employment both strengthens and weakens the professional identity, social capital and the building of trust. Fixed-term employment also affects one’s day-to-day life by excluding her/him from the norm and by one’s difficulty in making long-term plans (Jokinen 2005). Regardless of the nature of the job contract, the workers themselves are experts in making the best of their sometimes less than satisfying work life and they also build their professional identity by using creatively their education, work experiences and interpersonal relations. However, a long career of short fixed-term employments may seriously change the perception of employee about his/her role. He/she may start concentrating only in coping in his/her unsatisfactory situation and leaves the active improvement of the lousy working conditions to other people. Keywords: narrative, fixed-tem employment, occupational identity, work, story model, social capital, career