Taxation and tax resistance

In recent years social and behavioral sciences have extended their interest to topics not normally thought to be within their province. One of these topics of current interest is tax resistance, an old problem indeed that continues to plague the modern welfare state. People are perfectly willing to benefit from government services but increasingly restive about paying for them. How to cope with this tax-welfare backlash is a crucial problem for all democratic governments. Growing government deficits, for example, may in part be due to the erosion of the tax base which results from a shift to unobserved activities. The main purpose of this article is to offer a theoretical framework for the definition and explanation of tax resistance. To this end, research findings about tax compliance and tax mentality as well as theoretical work on free-riding, exchanging and gift-giving will be presented and discussed.     

European cultures and management styles

After the establishment of the Common Market in Europe, many companies from abroad opted for a single European headquarters and searched for European managers. That leads to the question whether one can really speak of a common European management style. The article at hand examines this issue. To do this, the legal framework and Corporate Governance background of individual European countries are assessed. Furthermore, cultural differences in Europe are considered. Referring to studies of cultural dimensions in European countries, the authors propose five different cultural areas in Europe. This leads to a concluding discussion of management styles in these regions.     

Unsicherheiten im Beratungsdiskurs

Uncertainties in discourses of consulting. Why consultees need philosophy — pragmatism for exampleThe author demonstrates, in which way the pragmatism, particularly the philosophy of John Dewey with his aspects of epistemology, theory of acting, theory of learning, theory of democracy and ethics, can help, how people in organisations can learn to act intelligently and successfully in processes of consulting, although just today uncertainties are wide-spread.     

Mentoring und Coaching in Unternehmen — Abgrenzung der Inhalte

Mentoring and coaching in companies — definition of contentsOften Mentoring and Coaching are used at the same time in the same situations. Mentoring marks the consultation relationship inside the company, regarding knowledge of the culture of the company, habits and unwritten statues, whereas coaching intends to get independent advice for the personality from outside the company. The different use of the terms enables the user to define the roles, contents, goals of the consultation which are dependent of the individual development goals of the person.     

Entwicklung zur Handlungskompetenz durch Supervision in der Automobilindustrie

Development of competence by supervision in automotive industryAs a result of problems with the implementation of teamwork in the production processes a car manufacturing company decided to install training activities for the technical management. The author who participated in this training program, describes in which way a psychodrama oriented supervision was implemented as a specific learning process.     

论“宁波帮”精神财富的巨大意义

邓小平同志20年前发表的关于"宁波帮"的重要指示,既是对"宁波帮"支援家乡现代化建设的伟大号召,同时还包含着更深刻的内容"宁波帮"在经济建设方面的丰富经验,对于市场经济规律的熟悉,以及由此体现出来的深厚的人文精神的积淀.认真继承发扬他们的精神财富,对于进一步理解和落实科学发展观,加快宁波的社会主义建设,具有十分重要的意义.     

浅论住房抵押贷款证券化

随着住房产业作为国民支柱产业的确立以及货币分房政策的实施 ,住房抵押贷款将成为全社会最主要的住房消费方式。随着住房贷款市场规模的日益增长 ,不仅给银行带来了越来越大的信贷压力和资金供需矛盾 ,也因“短存长贷”引致的资产负债不匹配程度加重而加重银行的资产流动性风险 ,就可能构成金融危机的隐患。推动住房抵押贷款证券化对缓解这一矛盾有着极其重要的现实意义