Search

A study provides an overview of the history of the concept of efficiency, and the evolution of its meaning over the centuries to be predominantly understood now as etechnical efficiencyE. The study emphasizes that efficiency in public administration, which needs to be evaluated in the context of public values, should be regained as its core value from the generally practiced concept of technical efficiency.

The analysis of the causality and proximity of values in the values hierarchy, to identify the impediments to the study of public values, is presented.

With reference to the interviews conducted with Chinese businesspersons, their emotional reactions to face loss are analyzed.

Abstract Catholic Social Teaching offers a distinctive view of the human person, one which is often in conflict with the perspective of the American economic system. This article will demonstrate [...]

The leadership values that are necessary to lead an organization to success are listed. Increased service to others, a holistic approach to work, building a sense of community at work place and a wider sharing of power in decision-making are essential for a leader for gaining confidence of subordinates.

We analyze the effect of social norms and enforcement on the dynamics of taxpayer compliance. Specifically, we develop two models to evaluate the movement between classes of compliant and noncompliant taxpayers. Our analysis suggests that the effect on compliance of changing enforcement levels depends on whether the taxpayer population is initially compliant or noncompliant. Compliant populations are insensitive to changes in enforcement policies until enforcement becomes sufficiently lax, when we observe a sudden shift to high levels of noncompliance in equilibrium. In contrast, relatively noncompliant populations respond to increased enforcement by gradually increasing compliance. Then, when enforcement becomes sufficiently harsh, we find a sudden shift in equilibrium to very high levels of compliance. After the taxpayer population shifts from compliance to noncompliance, or vice versa, our models predict that returning to the previous enforcement policy will not cause the population to return to its previous state. On the whole, our models' results help explain why taxpayer compliance varies across time and across geographic regions, even under similar enforcement regimes. Keywords: regulation; tax compliance; agent-based modeling; nonlinear dynamics. Data Availability: Contact the authors., Morals cannot be legislated but behavior can be regulated. --Martin Luther King, Jr. I. INTRODUCTION Enforcement and the behavior of others affect taxpayer compliance. IRS Commissioner Charles Rossotti recently stated [...]

A study uses the Christian idea of personalism to examine the problems in management theory, which is based on incomplete assumptions of human nature, thought and action as being self-interested only. Findings suggest that the practical wisdom of personalism in considering human beings as being self-interested as well as self-giving can be effectively integrated in the development of management theory.

A sample of 539 secular Israeli teachers in 20 secular schools is examined and findings showed that commitment has weak relationship with employees' organizational citizenship behavior (OCB) and in-role performance. Other details on the findings and implications of the study are provided.

What is the most important thing in your life? If you and I were face to face right now and I asked you that question, you'd probably promptly reply with [...]

Business executives would be well-advised to put on the conceptual glasses of a skilled carpenter or silversmith in order to read the road map of American values accurately and profitably. [...]