Focusing on the Few: the Role of Large Taxpayer Units in the Revenue Strategies of Developing Countries

Part I of this paper first reviews the spread of LTUs, and briefly describes the experience of LTUs in a few selected countries. This section takes up the question of the LTU as an enclave administrative reform versus semi-autonomous revenue agencies and "whole of government" reform involving broad based wages, human resources planning and anti-corruption measures.Part II examines the emergence of the LTU and its relationships to the remainder of the tax administration system in different kinds of developing and transition economies, such as (i)capable developing states, (ii) administratively weak but governance improving states, and (iii)captured states. The relative success of LTUs can improve our understanding of the enclave approach to governance reforms as well as yielding insights that are intrinsic to the challenge of improving revenue mobilization. LTUs and their roles in developing country economies can also be interpreted through the prism of recent revisionist writings on best policies for the tax mix in the presence of a major informal sector and a government sector with a highly constrained taxing capacity and high vulnerability to corruption.Working Paper Number 04-44

Catalog of Approaches to Impact Measurement: Assessing Social Impact in Private Ventures

To inform action impact investors could take to measure impact in a coordinated manner, The Rockefeller Foundation commissioned the study of impact assessment approaches presented here.It is natural to hope to find a single, turnkey solution that can address all measurement needs. In this study we conducted a survey of impact investors and complemented it with seven years of experience in the field of impact investing to discover what these investors want from impact measurement, and conducted in-depth interviews with over twenty entities that have developed and implemented approaches to measuring impact. Our survey of existing approaches was thorough but surely is not comprehensive; however the approaches are a good representation of the current state of play. What we found is that there is not one single measurement answer. Instead the answer depends on what solution is most appropriate for a particular investor's "impact profile" defined as the investor's level of risk tolerance and desired financial return, the particular sector in which the investor operates, geography, and credibility level of information about impact that the investor requires

The reality of modern methods applied in process of performance assessments of employees in the municipalities in Gaza Strip

The research aims to identify the reality of modern methods applied in the process of performance assessments of employees in the municipalities of Gaza-strip, Complete Census method of community study was used, (571) questionnaires were distributed to all members of the community study, (524) questionnaires were recovery with rate of (91.76%). The most important findings of the study: There were statistically significant relationship differences between the applications of modern methods in the performance assessments of employees in the municipalities of Gaza-strip. There was statistically significant relationship between the evaluation criteria that fit the required performance and the application of standards evaluations on performance of employees in the municipalities of Gaza-strip. There was statistically significant relationship between the use of methods, models for the evaluation of appropriate functions and the application of the performance assessments of employees in the municipalities of Gaza-strip. There was statistically significant relationship between the feedback and the application of performance assessments of employees in the municipalities of Gaza-strip. There was statistically significant relationship between the efficient, professional assessors and the application of the performance assessments of employees in the municipalities of Gaza-strip. There was statistically significant relationship between the extent of awareness of subordinates, participation in the evaluation of their performance and the application of the performance assessments of employees in the municipalities of Gaza-strip. The research also concluded a series of recommendations, including: that the design of evaluation models must be done with the participation of the employees and inform them of it, and that a date must be set to provide feedback and discuss the results with them, that they should be allowed grievance in front of an ad hoc committee in accordance with the known system. Direct manager must inform employees of their performance assessment date, discuss the results of the evaluation with them, and others should be involved with the direct manager of employees in their performance evaluation. The application of modern methods of performance evaluation through the good and purposeful planning should be used, analyzing and employing the results in administrative decisions regarding the employees, and the application of modern methods must be used in an effective and efficient performance evaluation

ILR Research in Progress 2013-14

The production of scholarly research continues to be one of the primary missions of the ILR School. During a typical academic year, ILR faculty members published or had accepted for publication over 25 books, edited volumes, and monographs, 170 articles and chapters in edited volumes, numerous book reviews. In addition, a large number of manuscripts were submitted for publication, presented at professional association meetings, or circulated in working paper form. Our faculty's research continues to find its way into the very best industrial relations, social science and statistics journals.Research_in_Progress_2013_14.pdf: 54 downloads, before Oct. 1, 2020

Skills, organisational performance and economic activity in the hospitality industry : a literature review

This monograph aims to understand the pressures which push organisations to adopt particular routes to competitive advantage. The monograph aims to discover if the best practice high skill, high wage and high quality route is used in the hospitality industry. It seeks to determine the influence of companies' product market strategies and their in-company and external structural factors on skills levels, work organisation, job design and people management systems. The monograph looked at the notion of best practice approaches and then moved on to consider the best way to carry forward the future research agenda of reviewing the nature of human resource management (HRM) in the hospitality sector. Conclusions were drawn from a range of interviews and from existing work which has sought to address the issue of HRM in the hospitality sector

Preparedness, Career Advancement, and the Glass Ceiling

Glass Ceiling ReportGlassCeilingBackground15Preparedness.pdf: 4582 downloads, before Oct. 1, 2020