Fiscal equalisation: Principles and an application to the European Union

The paper derives a normative model for partial fiscal equalisation based on a number of axioms and makes special allowance for the existence of a specific fiscal need in the jurisdictions. A simple version of this idealised equalisation scheme relates net contributions to the equalisation funds to deviations of a jurisdictions gross income from average gross income and a jurisdictions specific needs from average specific needs. The theoretical model is then empirically tested for the case of the European Union using data from 1986–97. It is found that most restrictions of the model appear to hold, in particular, relatively richer countries contribute more and those with greater fiscal needs, approximated by the importance of the agricultural sector, pay less. However, in the EU, an adjustment of net payments to changes in the actual importance of the specific fiscal need for a country is lacking.The paper was presented at the CESifo Area Conference on Public Sector Economics 2001 in Munich and at a research seminar in Berlin. Thanks to the participants, Matthias Brückner, Johann Brunner, Jeremy Edwards, Friedrich Heinemann, Eckhard Janeba, Roland Strausz, and Alfons Weichenreider for helpful comments. Special thanks to an anonymous referee for many detailed suggestions. All remaining errors are our own.     

Corporate social responsibility: the organizational view

Designing strategies for corporate social responsibility (CSR)-practice nowadays has become essential for organizations. Notwithstanding, how organizations appear internally in a socially responsible context toward their employees has been insufficiently investigated. This study aims at ascertaining how Internal CSR can be conceptualized as well as how it affects employees’ commitment. To do so, the manifestations of Internal CSR are discussed based on social identity theory and further literature, while the developed research model is checked for suitability through a survey generating 2081 employee responses from an international pharmaceutical company. As one result, it can be stated that the factors proposed to constitute Internal CSR are confirmed. Further, the findings entail the following conclusions: Internal CSR has a notable influence on employees’ Affective Organizational Commitment whilst relatively moderate impacting Normative Organizational Commitment. Additionally, Affective Organizational Commitment adopts a mediating function regarding Normative Organizational Commitment.     

Coaching als Methode und/oder Profession?

Experts are discussing coaching as well as a method and/or as a autonomous profession. The article tries to differentiate and define both versions. It is quite possible, that coaching can be interpreted and used as a method. Therefore coaching could be available for other professions like supervision or therapy. In contrast to this coaching as a profession is a independent part in the rank of other professions in service industries. To become such an own profession coaching has to fulfil a lot of processual criterions. Analyses of current discussions subjecting coaching proved that it is rushed to speak about a consolidated phase of being an own profession. Coaching is rather at the beginning of a promising and successful way to become an autonomous profession in the near future.