This section discusses the theoretical framework used in the study. It covers the problem statement, purpose statement and the research questions. The philosophical foundation of this study is also presented.
Theoretical Framework
The standard economic framework by Allingham and Sandmo (1972) and the expected utility theory suggest that higher audit probabilities and higher tax fines discourage cheating of taxes (Adreoni, Erard & Feinstein, 1998; Kleven et al., 2011; Maciejovsky, Schwarzenberger, & Kirchler, 2012). People normally evaluate the costs and the benefits of a certain course of action before making a decision. In an attempt to minimize the tax burdens, taxpayers weigh the utility benefits of avoiding or evading taxes successfully and the utility costs associated with the risk of probable detection and punishment (Maciejovsky, Schwarzenberger, & Kirchler, 2012). Thus, taxpayers are becoming wary in their tax compliance for every business activity as the government is shifting its focus on recovering its lost revenues from the evaders. The expected utility does not only involve the outcomes measurable by money such as probable gains and losses. Economists assume that the expected utility concept is not linearly related to the monetary value (Casey & Scholz, 1991). It may include “nonmonetary concerns such as the social stigma and guilt that may be associated with illegal acts or with getting caught” (Casey & Scholz, 1991, p. 824). In this light,
This chapter covers the background and rationale, statement of the opportunity, purpose, research questions, nature of the study, definition of key terms, the significance of the study, assumptions, and limitations. It also covers the scope, worldview and theoretical foundation depicting the logical path of the research study.
The paper will begin with a Review of the Research. This section will summarize all the information gathered for this paper. Here the background will be given and the foundation laid for the rest of the report. Next will be the Application of the Research. This is
This section of the paper consists of three main parts. First, the research questions that will be addressed, the expected hypotheses and an identification of independent and dependent variables. Second, the supporting literature for the hypotheses is discussed. Third, a conceptualization (definition) and operationalization (measurement) of each independent and dependent variable. Research Questions
Organizational issues are often the most difficult part of managing projects. Taking the time to analyze an organization can help identify, understand, and solve potential problems. All organizations consist of four different frames: structural, human resources, political, and symbolic. Each of these frames describes a particular way of looking at organizations and how they function. For example, it can be used to identify the project stakeholders to help meet their needs and expectations or simply can be used to decide which college to attend.
The structure and design of organizations have drastically changed over the last twenty-five years. Organizations develop new goals at the beginning of the year or after the completion of previous goals, and heavily depend on planning to help achieve these goals. Planning is an integral part of organizational success, as upper management receives substantial information on various needs such as risk uncertainty, available resources, employee development, and unforeseen changes in technology (Daft, 2013). Most importantly, successful planning allows management to make effective decisions when unforeseen events arise within the organization. Not participating in planning is equivalent to taking a road trip across the country without a
In this paper, I will be discussing my tentative topic that will include my dissertation research problem statement along with the purpose statement of my dissertation. I will also include the method of research, which will state the quantitative and qualitative methods. I will list who are the potential study participants and the research question. This paper will also entail the theories and element that support them. I will weigh the viability of the dissertation study and explain my degree and specialization.
To achieve this objetive, this paper is structured into 4 parts. The first being a brief insight on the topic.
Lee G. Bolman’s and Terrence E. Deal’s book, Reframing Organizations, is based on a four-frame model that gives the reader different viewpoints that managers can employ to successfully run any organization. The four major frames are Structural, Human Resources, Political and Symbolic. Bolman and Deal maintain the idea that the goal of the four-frame model was not to discover a single best frame or way for managing organizations, but rather to encourage a comprehensive approach that involves different aspects of each of the four frames that work for improving the functionality of organizations. According to the authors “…learning to apply all four (frames) deepens your appreciation and understanding of organizations” (Bowman & Deal, page 18). This paper discusses the State University of New York Downstate Medical Center (SUNY Downstate Medical Center), a leading urban medical center in the heart of Brooklyn, New York. First, we will give an organizational overview of SUNY Downstate Medical Center. Next, we will apply the four major frames of Bolman and Deal to the organization, and finally we will conclude by offering recommendations that the organization can use
It is difficult to support the degree a deterrent effect can change the individual’s perception of the costs in committing the crime. Policy studies about the policing of “hot spots” and police “crackdowns” do generally show that there is at least an initial general deterrent effect in response to the enhanced presence of the police and police actions, and that offenders rationally readjust their perceptions of the risk of sanctions and reduce their offending (Paternoster 2010:819). Overall, for deterrence theory to work well, the shoplifter must be tempted by the immediate gains of committing the crime and
Hasseldine, D. J., & Bebbington, K. J. (1991). Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience. Journal of Economic Psychology, 12(2), 299-324.
Discuss the adequacy of the current deterrence model of tax compliance based on a combination of penalties and rate of audits. Does it provide the proper balance in light of our “voluntary compliance” system in the United States?
Every organization deals with several challenges when they have to make the decision of changing and structuring the organization frame. Organizational change is a complex systemic undertaking (Bolman and Deal, 2013, p.378). It is common for employees to be resisting to change when they are not well informed as to why the changes are being made and when they do not have clarity of what is going to happen next. Bolman and Deal did a phenomenal job explaining the four frames which are human resources, structural, political and symbolic fram when reframing organizational change. It is important for the leadership to understanding how each frame affects the employees by knowing the mission, training and participating with the staff.
Crime is generally perceived as a form of employment in economics as it requires time and effort and generates wealth. This implies that crime and work are substitutes (Witte and Tauchen, 1994). Becker (1968) and Ehrlich (1973) were the first to model the choice between crime and work. The one period decision-making model introduced here is based on their models and illustrates how rational individuals decide whether to engage in a criminal activity by comparing expected benefit and cost. Thus, individuals decide to engage in a criminal activity if:
When looking back at all of the weekly written assignments there are a few things I should note. There were some questions like naming the ‘theories of rationality’ in the written assignments which I did not yet fully grasp at the moment of answering the questions. When I look back at the first assignment I now understand what was asked of me. To some degree, this also applies to some of the other exercises. What I have noticed is that my writing skills have improved hugely thanks to the Organization Theory course, which can be seen in the difference in quality between my first assignment and this final essay.
The structure of an organisation is built in order to achieve the distinct tasks by the labour and coordination between teams to provide goods and services. Organisational structure is selected in order to have a basic work and consistency according to the situation. The most foremost factors in an organisation are skilled labours, mutual understanding among the fellows and direct control to frame a good result. A good structured organisation results in quality production, which can be taken into peoples consider through marketing. When an organisation tracks in a solid structure, management plans and tasks can be easily constructed and executed. In this essay, I have been explained about the concept of Mintzberg five