10 research outputs found
Reflections From Advances in Global Leadership's Emerald Literati Award Winners
The book/journal editors of Emerald Publishing are asked to select the Outstanding Author Contribution in each volume, which is a difficult choice. Before the COVID-19 pandemic, the Emerald Literati Awards were handed out in a ceremony at the Academy of Management Meeting. Because that practice ended, we decided to showcase the work of our award winners, beginning with volume 8, who have made very important contributions to the field of global leadership. We were also very curious about the impact of their article and what they would write differently today. Thus, we invited the author/author team to write a short reflective piece broadly related to the questions below
Employee workplace effectiveness : implications for performance management practices and research
This article discusses the implications for senior managers and human resource management (HRM) specialists of operating a performance management system that takes into account employee workplace effectiveness. Performance management systems need to be compatible with, and complemented by, other HRM systems. If sub-par employee performance is diagnosed to reflect shortcomings of organizational culture, this is a call to top management to indicate, through acts of leadership, their commitment to building a culture that expects and values citizenship, emotional labor and intelligence, and ethics. At the level of organization, collective capabilities, such as gaining the trust of customers, or arriving at tailored solutions through cross-functional collaboration, may reflect core competencies that draw upon the non-task performance domains to provide sustained competitive advantage. A major contemporary challenge for strategic HRM is to realize the full gamut of capabilities and core competencies of organizations and their members. It is suggested that in order to achieve this, employee performance management systems should not focus narrowly on task performance, should emphasize employee development rather than control, and should consider judgments from all sides about employees\u27 actual and potential contributions in the supporting performance domains of citizenship, emotions, and ethics
Does capital mobility reduce the corporate-labor tax ratio?
Previous empirical studies have shown that there is only a small negative (if any) effect of capital mobility on the corporate tax burden. Using data for up to 20 OECD countries in the period 1979–2000 this paper tries to investigate a less rigid hypothesis: Although capital taxes have not substantially declined in the last twenty years the relative burden of corporate to labor taxes may have fallen due to capital mobility. The results suggest that capital mobility has a weak negative impact on the corporate-labor tax ratio. Other factors however, i.e. the size of the country or the share of investment expenditures are more important in explaining the relative tax burden than capital mobility. Copyright Springer Science+Business Media, LLC 2007Capital mobility, Corporate taxation, Relative tax burden,