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The authors use laboratory experiments to test two self-assessment tax mechanisms for facilitating land assembly. One mechanism is incentive compatible with a complex tax function, while the other uses a flat tax rate to mitigate implementation concerns. Sellers publicly declare a price for their land. Overstating its true value is penalized by using the declared price to assess a property tax; understating its value is penalized by allowing developers to buy the property at the declared price. The authors find that both mechanisms increase the rate of land assembly and gains from trade relative to a control in which sellers’ price declarations have no effect on their taxes. However, these effects are statistically insignificant or transitory. The assembly rates in our self-assessment treatments are markedly higher than those of prior experimental studies in which the buyer faces bargaining frictions, such as costly delay or capital constraints.

This chapter examines the development of a quality assurance system for undergraduate education as one aspect of the transformation of education policy in China. The central structure of the chapter is the process/stages of policy development and implementation, with particular attention to the changes over time in central control versus institutional autonomy. The Chinese government has moved to a “steering at a distance” approach with ex post accountability, giving institutions of higher education greater autonomy for undergraduate education. Government authority continues to be strong, however, even though the mechanisms of control have changed. This study provides an analysis of quality assurance in Chinese higher education and the changing relationship between government and campuses, using the lens of policy development and implementation.

The aim of this chapter is to study innovation in the public sector, to get a better understanding of what is considered as an innovation, to show how that can be measured and to define different types of observed innovations. The chapter addresses to study all significant changes and improvements made within 12 Luxembourg public organizations.

The first part is a literature review with presentation of the key definitions and concepts; it illustrates the themes related to innovation and its measurement in the public sector. The second part presents the methodology applied to 12 Luxembourg public administrations. I based my study on a follow-up interviews conducted in 2008 within certain public organizations, followed by a second phase of satisfaction surveys completed from the rest of the administrations in 2012. I analyzed the results and measured public services’ degree of innovation. I adopted the Australian case of conceptual framework and presented its application into the Luxembourgish context taking into account national problematic in the discussion section. Comments and feedback are directly extracted from the interviews are added in the conclusion.

After analyzing the self-assessment’s final reports of 12 Luxembourg public organizations, my team and I, grouped the areas to innovate in different categories in order to identify the origins of the most recurrent causes. These self-assessment reports have also highlighted the lack of outcome evaluation in public organizations.

This study will help public sector organizations to develop strategies to improve innovation capability. First by implementing the continuous improvement program and second by measuring the public sector innovation, it will help organizations to identify their strengths and weaknesses on various aspects of innovation.

School inspection or supervision is one of the core institutional mechanisms for ensuring the quality of education. While analyzing the practices of this quality assurance tool at the basic education level in six developing and emerging economies, this paper found that there has been a major shift in exercising supervision system pushed by the policy dynamics of both international actors and state institutions. The school supervision system has been shaped by decentralization, school-based management, monitoring, data gathering, and output-focused governance. These are also known as the elements of New Public Management (NPM). The growing practice of NPM in all these countries has made the external supervision a less prioritized issue, which is evident in its stagnated and sometimes deteriorated state. On the other hand, the pro-NPM management system advocating for greater autonomy, decentralization and results has not evidently yielded any major positive outcomes, especially in lower-income countries. Thus, the absence of an effective supervision system, both support and control, has created a vacuum in the educational quality assurance instruments. By oversimplifying local contexts in situating NPM, this foreign-emerged management system also has shown reluctance toward fundamental crises of weak institutions in lower-income countries, including resource constraints, skills shortage, and service recipients’ lack of trust, among others. In short, developmental level and institutional capacity matter for the successful implementation of NPM.

Due to the increasing size and complexity of construction projects, construction engineering and management involves the coordination of many complex and dynamic processes and relies on the analysis of uncertain, imprecise and incomplete information, including subjective and linguistically expressed information. Various modelling and computing techniques have been used by construction researchers and applied to practical construction problems in order to overcome these challenges, including fuzzy hybrid techniques. Fuzzy hybrid techniques combine the human-like reasoning capabilities of fuzzy logic with the capabilities of other techniques, such as optimization, machine learning, multi-criteria decision-making (MCDM) and simulation, to capitalise on their strengths and overcome their limitations. Based on a review of construction literature, this chapter identifies the most common types of fuzzy hybrid techniques applied to construction problems and reviews selected papers in each category of fuzzy hybrid technique to illustrate their capabilities for addressing construction challenges. Finally, this chapter discusses areas for future development of fuzzy hybrid techniques that will increase their capabilities for solving construction-related problems. The contributions of this chapter are threefold: (1) the limitations of some standard techniques for solving construction problems are discussed, as are the ways that fuzzy methods have been hybridized with these techniques in order to address their limitations; (2) a review of existing applications of fuzzy hybrid techniques in construction is provided in order to illustrate the capabilities of these techniques for solving a variety of construction problems and (3) potential improvements in each category of fuzzy hybrid technique in construction are provided, as areas for future research.

In order to support transformational business change, IT needs to streamline the process of bringing new IT processes to life.

In today’s ever-changing business world, nobody knows what is around the corner, so improving agility is the best way to the future-proof organization.

IT Service Management is the ability to collect data, analyze it, to make reports, and to implement improvements in agile mode, sometimes make it challenging to manage all these informational organization assets effectively. To perform real-time monitoring of these activities, manage, and be able to involve the final user in the heart of the IT process, or reduce operating cost, agility is the ideal solution.

In this chapter, the authors propose a global strategic model to improve Information Technology Service Management service management processes with the additions of two drivers: agility management and security management.

This study examines the determinants of enforced tax compliance behavior of Malaysian citizens where trust in tax authorities is assumed to be a mediator. Quota sampling method was used to select a sample of 340 participants to participate in a survey. A two-step structural equation modeling (SEM) process was adopted to test a framework comprising 13 hypotheses. Model fit was initially measured using confirmatory factor analysis (CFA) while model specification was applied in the second stage to test the structural relationship. The mediating effects of trust in tax authorities were tested via Baron and Kenny (1986) approach, bootstrapping, and AMOS AxB estimand. The findings confirmed that trust in government, trust in tax administrator, power of Inland Revenue Board of Malaysia, and awareness influence enforced compliance. However, tax morale and tax amoral behaviors do not influence enforced compliance. The findings suggest that citizens would fulfill their tax responsibilities if they believe that tax authorities are effective in tax administration. Trust in government fosters trust in the tax authorities. This study contributes to existing literature by confirming the factors that affect enforced tax compliance.

This study investigates the tax evasion practices in a lower-middle income economy in South Asia, with specific reference to Bangladesh (which is the only economy within South Asia that had consistent 6% and above gross domestic product (GDP) growth from 2011 to 2013). This study adopted mixed methodology (documentary analyses and a focus group interviews with 20 participants) to reach the overall objective of the research. Using Hofstede et al.’s (2010) cultural theory, the contribution of the study is that the cultural dimension itself cannot correspond to the causes of tax evasion, the other institutional factors (e.g., political connectedness in both private and public sectors, multinational companies (MNC)’s role and corruption, and a lack of public sector accountability and enforcement) are needed to complement the causes of tax evasion. The second major contribution is that Hofstede’s last two dimensions (i.e., short-term and restraint society) can correspond to the preliminary four dimensions (i.e., uncertainty avoidance (UA), masculinity, power distance (PD), and individualism). A restraint society such as Bangladesh is short-term oriented and has established corruption norms and secretive culture. There is also a perception by corporate business that the tax system as unfair and this has major consequences for the poor and the level of trust between the tax authorities and the taxpayers. This study also questions Hofstede’s model application in other developing economies with military and democracy political regimes. The major policy implications include Income Tax Ordinance, the reform of tax administration and enforcement. The novelty of this study rests in the fact that the findings may well inform local and international policymakers (e.g., World Bank, International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), and the Asian Development Bank (ADB)) regarding how to tackle tax evasion practices in lower-middle income economies like Bangladesh. Further, it fills a gap in the literature exploring tax evasion in a lower-middle income economy – in this case, Bangladesh.