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One major purpose of performance appraisals is to determine individual merit, especially where pay for performance systems are employed. Based upon expectancy theory, high performance ratings should entail high merit increases while low performance ratings result in low merit increases. However, it appears that decoupling performance ratings and merit increases is a common practice, as evident from a survey that was administered to knowledge workers at multiple sites in Pittsburgh, Pennsylvania, USA. Human capital themes that appeared to be fair and/or equitable among the sampled knowledge workers, using a grounded theory approach, included the following collective concepts: marginal, actual performance, good reviews associated with good raises, nice raises, management's reviews are partly or mostly objective, employee intrinsic motivation, attitude, years of service, and appropriate education level. Negative aspects of the performance/reward systems were also explored. Associated training suggestions included constant attention by management that keeps the coupling of performance evaluations and motivational/incentive pay systems alive and well, as well as a system to track corporate goals that allow management to compare training, performance metrics, employee retention, and other data with company-wide goals and employees' expectations. (Contains 1 table.)

Examines the issues related to the proposed Internet taxes in the U.S. Economic importance of Internet taxes; Impact of Internet taxation on the behavior of consumers toward Internet purchases; Implications of the Internet tax for business policy.

With the low costs associated with electronic funds transfer (EFT), many nonprofit organizations such as churches would benefit from its implementation. The electronic collection plate is beginning to establish itself inside churches nationwide. This movement is solving the problem of church members rushing out the door and arriving at church only to remember they have forgotten their checkbook-and if they do not have enough cash on hand with them this time, they simply say they will remember to bring more the following Sunday. The proper strategic use of e-tithing by management should provide tools to help in solving the hasty check-writing that takes place during church services or hasty pre-sermon visits to the ATM. With e-tithing and EFT successfully sending a digitally signed payment through an electronic funds transfer network, parishioners may never have to worry about remembering their checkbook again. [ABSTRACT FROM PUBLISHER]