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191.
Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers’ understanding of the importance of taxes, strengthen their perception of fiscal exchange and consequently also increase tax compliance. Two studies examined how fit between framing of information and taxpayers’ regulatory focus affects perceived fiscal exchange and tax compliance. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher if information framing suits their regulatory focus. Study 1 supported this hypothesis for induced regulatory focus. Study 2 replicated the findings for chronic regulatory focus and further demonstrated that regulatory fit also affects tax compliance. The results provide further evidence for findings from previous studies concerning regulatory fit effects on tax attitudes and extend these findings to a context with low tax morale. 相似文献
192.
Bayesian regularisation in structured additive regression: a unifying perspective on shrinkage, smoothing and predictor selection 总被引:1,自引:0,他引:1
This paper surveys various shrinkage, smoothing and selection priors from a unifying perspective and shows how to combine them for Bayesian regularisation in the general class of structured additive regression models. As a common feature, all regularisation priors are conditionally Gaussian, given further parameters regularising model complexity. Hyperpriors for these parameters encourage shrinkage, smoothness or selection. It is shown that these regularisation (log-) priors can be interpreted as Bayesian analogues of several well-known frequentist penalty terms. Inference can be carried out with unified and computationally efficient MCMC schemes, estimating regularised regression coefficients and basis function coefficients simultaneously with complexity parameters and measuring uncertainty via corresponding marginal posteriors. For variable and function selection we discuss several variants of spike and slab priors which can also be cast into the framework of conditionally Gaussian priors. The performance of the Bayesian regularisation approaches is demonstrated in a hazard regression model and a high-dimensional geoadditive regression model. 相似文献
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194.
Susanne Fuchs-Seliger 《Theory and Decision》2012,72(4):431-444
This article is concerned with extensions of a continuous ordering R on a set X to a subset P(X) of the power set of X. The underlying topology will be the Hausdorff metric topology. We will see that continuous extensions of R do not require that P(X) contain every nonempty finite subset of X. Therefore, the analysis can be applied to consumer theory and inverse choice functions. In analogy to these functions budget
correspondences are established which relate alternatives x with certain subsets of X, according to the extended ordering. 相似文献
195.
Modelling count data with overdispersion and spatial effects 总被引:1,自引:1,他引:0
In this paper we consider regression models for count data allowing for overdispersion in a Bayesian framework. We account
for unobserved heterogeneity in the data in two ways. On the one hand, we consider more flexible models than a common Poisson
model allowing for overdispersion in different ways. In particular, the negative binomial and the generalized Poisson (GP)
distribution are addressed where overdispersion is modelled by an additional model parameter. Further, zero-inflated models
in which overdispersion is assumed to be caused by an excessive number of zeros are discussed. On the other hand, extra spatial
variability in the data is taken into account by adding correlated spatial random effects to the models. This approach allows
for an underlying spatial dependency structure which is modelled using a conditional autoregressive prior based on Pettitt
et al. in Stat Comput 12(4):353–367, (2002). In an application the presented models are used to analyse the number of invasive
meningococcal disease cases in Germany in the year 2004. Models are compared according to the deviance information criterion
(DIC) suggested by Spiegelhalter et al. in J R Stat Soc B64(4):583–640, (2002) and using proper scoring rules, see for example
Gneiting and Raftery in Technical Report no. 463, University of Washington, (2004). We observe a rather high degree of overdispersion
in the data which is captured best by the GP model when spatial effects are neglected. While the addition of spatial effects
to the models allowing for overdispersion gives no or only little improvement, spatial Poisson models with spatially correlated
or uncorrelated random effects are to be preferred over all other models according to the considered criteria. 相似文献
196.
197.
Stephanie Haustein Susanne Nu?beck und J?rg Fengler 《Gruppendynamik und Organisationsberatung》2002,33(1):3
Ohne Zusammenfassung 相似文献
198.
Susanne Pernicka 《?sterreichische Zeitschrift für Soziologie》2003,28(3):33-59
Free collective bargaining, i. e. the right of the two sides of industry to autonomously regulate the terms of employment without any state interference, is one of the core elements of many industrial democracies. The continuous existence of this institution, which, in Austria, avoids or reduces industrial action to an absolute minimum, can be explained by a mutual interest of both, labour and capital representatives, in macroeconomic and political stability. Trade unions usually achieve the internal legitimacy of their rank-and-file and effectiveness of the bargaining system as a whole through substantive improvements of the living and working conditions of their members. Against the background of an economic recession and decreasing membership, trade unions are forced to provide other sources of legitimacy to prevent sanctions by their members. The key question of this paper therefore focuses on how unions are able to equally maintain effectiveness and legitimacy of the collective bargaining institution. In the paper, this question will be dealt with by the example of collective bargaining in an exposed branch of the Austrian industry. 相似文献
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200.