894 resultados para fairness of taxation


Relevância:

30.00% 30.00%

Publicador:

Resumo:

Researchers in leadership effectiveness are paying increasing attention to the role of follower self-concept and identity as a mediator and moderator of the effectiveness of leadership. In this introductory article, we provide a short outline of this rapidly growing field of research, briefly introduce the articles presented in this special issue on leadership, self, and identity, and highlight key themes for future research that we feel emerge from these studies. These themes include greater attention to the dynamic interplay between leaders and followers, the incorporation of theories of fairness, and the role of leader self-concept. (c) 2005 Elsevier Inc. All rights reserved.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Aims: To estimate (i) Australian government taxation revenue collected from the consumption of alcohol by adolescents and (ii) the amount spent by the government on interventions aimed at educating adolescents about the potential dangers of alcohol use. Design: Secondary data analysis. Setting: Australia. Findings: Australian adolescents (aged between 12 and 17 years, inclusive) spent approximately $217 million on alcoholic beverages in 2002, netting the Australian government approximately $112 million in tax revenue. This resulted in an average of $195 earned in tax per adolescent drinker. It is estimated that the Government spent approximately $17 million on adolescent drinking interventions in 2002, equating to an expenditure of about $10.51 per adolescent on the delivery of alcohol interventions. For every dollar spent on alcohol interventions aimed at adolescents, it is estimated that the government receives around $7 in alcohol tax revenue. Conclusions: A substantial disparity exists between the amount of tax revenue received by the Australian Government from adolescent drinkers and the overall amount spent in attempting to prevent and relieve some of the problems associated with adolescent problem drinking. (c) 2006 Elsevier Ltd. All rights reserved.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Australian corporate insolvency laws contained within Chapter 5 of the Corporations Act are currently being reviewed with respect to four principal areas identified by Australian Government Treasury. The four themes of review include employee ‘benefit’ enhancements; seeking to deter misconduct of company officers; rules around insolvency practitioner disclosure with respect to their remuneration and related independence issues; and some minor proposed changes to the voluntary administration procedure, widely regarded as requiring only minor adjustment. At this time, the draft legislation is not available for general release and is being discussed within the Australian Government appointed Insolvency Law Advisory Group. The next steps are public comment for review of draft legislation and then operation of the legislative change. These are expected to occur in 2007. This paper seeks to outline the likely issues associated with the expected reforms of the Australian insolvency regime.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The fundamental tenet of Leader Member Exchange (LMX) theory is that leaders develop different quality relationships with each of their employees; however, to our knowledge, no study has investigated the impact of LMX differentiation on teams. Drawing upon the justice literature, we suggest that fostering different quality LMX relationships runs counter to principles of equality' and consistency, which are important for maintaining social harmony in groups, and perceptions of procedural fairness. We therefore propose that differential treatment of employees by the leader (as indicated by within-team variability in LMX relationships) will have a negative effect on team reladons, and percepdons of procedural jusdce climate. Two samples of employed individuals are used to invesdgate the hypothesized reladonships. Sample A consists of 74 individuals from a variety of occupadonal and organisadonal backgrounds, and Sample B consists of 152 individuals from an Australian organisadon dealing in the sale and service of heavy machiner)'. In both samples, high LMX variability within teams is associated with higher reports of team reladonal conflict, and lower reports of procedural jusdce climate. The results suggest that leaders may need to be caudous about fostering special relationships with only a select subset of employees.

Relevância:

30.00% 30.00%

Publicador:

Relevância:

30.00% 30.00%

Publicador:

Resumo:

We motivate and study the robustness of fairness notions under refinement of transitions and places in Petri nets. We show that the classical notions of weak and strong fairness are not robust and we propose a hierarchy of increasingly strong, refinement-robust fairness notions. That hierarchy is based on the conflict structure of transitions, which characterizes the interplay between choice and synchronization in a fairness notion. Our fairness notions are defined on non-sequential runs, but we show that the most important notions can be easily expressed on sequential runs as well. The hierarchy is further motivated by a brief discussion on the computational power of the fairness notions.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The current experiment focuses on the roles of social identity and social comparison in perceptions of procedural justice. Participants are randomly allocated to conditions in a 2 (whether the participant has the opportunity to voice an opinion), X 2 (whether the comparison other has the opportunity to voice an opinion), X 2 (whether the comparison other is an ingroup or an outgroup member), between subjects design. Participants are then asked to report the extent to which they perceive the procedure they are involved in to be fair. It is predicted that participants will have a strong feeling of procedural unfairness when they are not given an opportunity by the leader to voice their opinion, but learn that their comparison other is given that opportunity. It is also predicted that the feeling of unfairness should be stronger when the comparison other is an outgroup rather than an ingroup member. Additionally, participants receiving a fair treatment may regard the procedure as fair when their outgoup comparison other receives an unfair treatment. Results support these predictions and reveal that how people make judgments of procedural justice through social comparison is qualified by the social identities of the parties involved.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

This study is an examination of the timeliness of corporate internet reporting by U.K. companies listed on the London Stock Exchange (LSE). The research examines the significance of several corporate governance and firm-specific characteristics as potential determinants of the timeliness of corporate internet reporting. Our primary analysis provides evidence of a significant association between timely corporate internet reporting and the corporate governance characteristics of board experience and board independence. Our findings provide evidence that boards with less cross directorships, more experience in terms of the average age of directors, and lower length in service for executive directors provide more timely corporate internet reporting.We find that board independence is negatively associated with timely corporate internet reporting. Follow-up analysis provides additional evidence of a significant association between the timeliness of corporate internet reporting and board experience. The evidence indicates that role duality and block ownership are associated with less timely corporate internet reporting. Our findings also reveal strengths and weaknesses in the Internet reporting of U.K. listed companies. Companies need to voluntarily focus on improving the timeliness dimension of their corporate internet reporting so that the EU and U.K. accounting regulators do not replace recommendations with regulations.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

The authors report the results of two studies that model the antecedents of goal congruence in retail-service settings. They draw the antecedents from extant research and propose that goal congruence is related to employees' perceptions of morale, leadership support, fairness in reward allocation, and empowerment. They hypothesize and test direct and indirect relationships between these constructs and goal congruence. Results of structural equations modeling suggest an important mediating role for morale and interesting areas of variation across retail and service settings.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Purpose: The purpose of this paper is to investigate the use of 802.11e MAC to resolve the transmission control protocol (TCP) unfairness. Design/methodology/approach: The paper shows how a TCP sender may adapt its transmission rate using the number of hops and the standard deviation of recently measured round-trip times to address the TCP unfairness. Findings: Simulation results show that the proposed techniques provide even throughput by providing TCP fairness as the number of hops increases over a wireless mesh network (WMN). Research limitations/implications: Future work will examine the performance of TCP over routing protocols, which use different routing metrics. Other future work is scalability over WMNs. Since scalability is a problem with communication in multi-hop, carrier sense multiple access (CSMA) will be compared with time division multiple access (TDMA) and a hybrid of TDMA and code division multiple access (CDMA) will be designed that works with TCP and other traffic. Finally, to further improve network performance and also increase network capacity of TCP for WMNs, the usage of multiple channels instead of only a single fixed channel will be exploited. Practical implications: By allowing the tuning of the 802.11e MAC parameters that have previously been constant in 802.11 MAC, the paper proposes the usage of 802.11e MAC on a per class basis by collecting the TCP ACK into a single class and a novel congestion control method for TCP over a WMN. The key feature of the proposed TCP algorithm is the detection of congestion by measuring the fluctuation of RTT of the TCP ACK samples via the standard deviation, plus the combined the 802.11e AIFS and CWmin allowing the TCP ACK to be prioritised which allows the TCP ACKs will match the volume of the TCP data packets. While 802.11e MAC provides flexibility and flow/congestion control mechanism, the challenge is to take advantage of these features in 802.11e MAC. Originality/value: With 802.11 MAC not having flexibility and flow/congestion control mechanisms implemented with TCP, these contribute to TCP unfairness with competing flows. © Emerald Group Publishing Limited.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

Using data for the period 1989 – 2002, we examine the determinants of income inequality in post-communist economies. We find a strong positive association between equality and tax collection but note that this relationship is significantly stronger under authoritarian regimes than under democracies. We also discover that countries introducing sustainable democratic institutions early are characterised by lower inequality. We also confirm that education fosters equality and find that larger countries are prone to higher levels of inequality.

Relevância:

30.00% 30.00%

Publicador:

Resumo:

This study is an examination of the timeliness of corporate internet reporting by U.K. companies listed on the London Stock Exchange (LSE). The research examines the significance of several corporate governance and firm-specific characteristics as potential determinants of the timeliness of corporate internet reporting. Our primary analysis provides evidence of a significant association between timely corporate internet reporting and the corporate governance characteristics of board experience and board independence. Our findings provide evidence that boards with less cross directorships, more experience in terms of the average age of directors, and lower length in service for executive directors provide more timely corporate internet reporting. We find that board independence is negatively associated with timely corporate internet reporting. Follow-up analysis provides additional evidence of a significant association between the timeliness of corporate internet reporting and board experience. The evidence indicates that role duality and block ownership are associated with less timely corporate internet reporting. Our findings also reveal strengths and weaknesses in the Internet reporting of U.K. listed companies. Companies need to voluntarily focus on improving the timeliness dimension of their corporate internet reporting so that the EU and U.K. accounting regulators do not replace recommendations with regulations. © 2007 Elsevier Inc. All rights reserved.