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Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance
In a representative UK study (N = 1000) the link between distributive fairness perceptions, outcome favorability, identity, and tax compliance was researched in the context of European transfer payments. Results showed that both forms of tax compliance (i.e., individual and collective EU-tax compliance) were influenced by perceived distributive fairness judgments of EU transfer payments. Fairness itself was related to perceived outcome favorability (i.e., whether their own nation benefits from the EU in financial as well as socio-political terms). Additionally, national identifiers (i.e., people identifying with their own nation, but not with Europe) perceived EU membership as unbeneficial in financial as well as in socio-political terms and thus considered the transfer payments as less fair. Dual identifiers (i.e., people identifying with their own nation and with Europe) perceived the socio-political outcomes from EU membership as more beneficial and thus evaluated the transfer payments as fairer.
The Expressive Powers of Law
When asked why people obey the law, legal scholars usually give two answers. Law deters illicit activities by specifying sanctions, and it possesses legitimate authority in the eyes of society. Richard McAdams shifts the prism on this familiar question to offer another compelling explanation of how the law creates compliance: through its expressive power to coordinate our behavior and inform our beliefs. “McAdams’s account is useful, powerful, and—a rarity in legal theory—concrete...McAdams’s treatment reveals important insights into how rational agents reason and interact both with one another and with the law. The Expressive Powers of Law is a valuable contribution to our underst...
Tax Amnesties, Justice Perceptions, and Filing Behavior
A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they “deserve”) and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance.
Sprawiedliwość i prawomocność. O społecznej legitymizacji władzy sądowniczej
Czy – jak głosi popularne powiedzenie – połowa ludzi musi wyjść z sądu niezadowolona? Czy sądy – jako instytucje dokonujące rozstrzygnięć uznawanych przez część kontaktujących się z nimi osób za niekorzystne – muszą być postrzegane negatywnie? Jak budować autorytet władzy sądowniczej w warunkach społeczeństwa obywatelskiego oraz rosnących oczekiwań w zakresie partycypacji i podmiotowego traktowania? Odpowiedzi na te pytania autor poszukuje, odwołując się do koncepcji sprawiedliwości proceduralnej. Przytacza wyniki własnych badań empirycznych, które sugerują, że równie wielkie znaczenie jak sama treść sędziowskich rozstrzygnięć ma dla stron postępowań sposób potraktowania w sądzie: szacunek, bezstronność, zrozumienie i możliwość przedstawienia własnego stanowiska. Ustalenia te mają dalekosiężne implikacje dla autorytetu wszelkiej władzy, nie tylko sądowniczej.
法律信任的基本原理
本书结合多学科相关理论，特别是社会学与符号学理论，对法律信任的基本原理与运作逻辑进行了深入分析，试图全面展示法律信任在心理、行为与制度上的特殊性。法律信任是理性与情感的有机结合，以其特殊的逻辑适应了现代社会人们面对早已脱离直觉认知的抽象法律系统时的不可避免的无知。人们只有信任法律，才不至于对法律系统的内在风险过于担忧与焦虑，在法律系统的固有风险不可避免的情况下，仍能愿意与法律进行有条件的合作，由此法治才能获得稳定性与可持续性。不同于国内大多数学者对法律信任或司法公信力所做的带有强烈理性主义色彩的研究，本书采取了一种全新的理论框架，将法律信任中的理性与情感有效地整合起来，从而对法律信任的内外结构做出更准确、更自洽的理论解释，以期为解决当下的法律信任危机提供更加务实的建议。
Religion and Politics: New Developments Worldwide
Religion and Politics: New Developments Worldwide features ten articles about recent developments in the interaction of Religion and Politics in various countries of Asia, Africa, Europe, and both North and South America. Most articles focus on one country, and including China, South Korea, India, Nigeria, Malaysia, France, and Cuba. Others address issues across regions such as Latin America, Southeast Asia, or the Middle East. The fifteen contributors are scholars from diverse disciplines as well as diverse regions of Asia, Europe, Africa, and the Americas. Subjects include the Indian government’s favoritism for Hinduism over rival religions; the way the Sikhs of India avoid the religion...
Einstellungssache: Personalgewinnung mit Frechmut und Können
Jörg Buckmann und sein Autoren-Team zeigen anhand genialer Praxisbeispiele, wie endlich mehr Würze in die Personalgewinnung kommt und Unternehmen mit ungewöhnlichen Mitteln die besten Mitarbeiter gewinnen. Die verblüffende Inszenierung von Botschaften und ein Grundverständnis von Marketing wird angesichts des Engpassfaktors Personal mehr und mehr zur Königsdisziplin für Personalmanager. Künftig gewinnt, wer die richtigen Bewerber-Zielgruppen aktiv anspricht und die Arbeitgebermarke mit einem frischen Auftritt auf dem Arbeitsmarkt positiv aufzuladen weiß. Dazu braucht es neben Fachwissen pfiffige Ideen und Lust am Entdecken neuer Wege in Personalmarketing und Employer Branding sowie eine gute Portion Frechheit, Mut und Leidenschaft: Frechmut eben. Das Tolle daran: Oft reicht ein kleiner Perspektivenwechsel, um das eigene Karriere-Schiff im Haifischbecken der Personalwerbung gegen den Strom aufwärts schwimmen zu lassen. Die zweite Auflage wurde um einige neue Beiträge ausder HR-Praxis erweitert.
The Routledge Handbook of Accounting Ethics
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is...
التوازن التنظيمي كأداة لنجاح المنظمات
يعد مفهوم التوازن التنظيمي من مفاهيم نظرية المنظمة التي انصهرت في بوتقة المدارس الكلاسيكية والمدارس الإنسانية، والتي كان من المفترض أن يتوجه إليها العلماء والباحثين قبل المدارس الظرفية والحديثة، وعلى ضوء ذلك فإن هذا الكتاب جاء متناولا بالشرح والتوضيح "التوازن التنظيمي كأداة لنجاح المنظمات" وذلك في أربعة فصول. PERSONNEL MANAGEMENT | JOB SATISFACTION | ORGANIZATIONAL BEHAVIOUR | ORGANIZATIONAL CHANGE
