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This chapter provides a new theory for organizational leadership in which an organization's leadership, authority, management, power, and environments (LAMPE) are made coherent and integrated. Organizations work best if their LAMPE is coherent, integrated, and operational. The chapter begins by introducing basic concepts, such as structures, processes, process frameworks, task–role matrices, interdependence uncertainty, and virtual-like organizational arrangements. The LAMPE theory is then built upon this base. Leadership is defined as the processes of initiating, enabling, implementing, and sustaining change in an organization. Authority is defined as the legal right to preempt the outcome of a decision or a process. Management is defined in term of its major processes. Power is the control of interdependence uncertainty. When 29 leadership practices are introduced, it is possible to link them to all five of LAMPE's constructs. A number of conclusions are derived, in the form of 36 propositions: 5 dealing with leadership, 5 focusing on leadership requirements matching, 4 relating to leadership effectiveness, 5 dealing with leadership capacity, 4 concerning the benefits of distributed leadership, and 13 linking LAMPE to the theory of the organizational hologram.

This study aims to focus on the authority formation process of Chinese enterprise leaders, with the purpose of finding out how an ordinary newly established firm leader develops into a real top leader and achieves the status of legitimacy in a well-known enterprise.

Based on constructivist grounded theory, this paper investigates the formation mechanism of entrepreneurial authority in China by using the rich data of Liu Chuan-zhi’s leader activities.

In the “evolution” path of authority formation, leaders continually consolidate and improve their authority through two classes of exceptional management activities: “emergency rescue” and “promotion activities”. The successful realization of exceptional management activities benefits from a leader’s management experience accumulation and relationship maintenance with the government. In the “design” path of authority formation, leaders consolidate and improve their authority by exercising their position of power. Leaders’ legitimacy is reflected by making strategic decision and demonstrating discretion of position power. Additionally, passing on an inspiring leader’s thoughts and ideas to an organization’s members is accomplished through the construction of organization culture, institutionalization and convention.

First, the findings are based on only Liu Chuan-zhi’s case. The authors still need more cases to compare and develop the findings and seek theoretical saturation in a broader sense. Second, the qualitative analysis is based on secondary data and future research could consider the introduction of interviews, video and other types of research data.

Under the parallel paths which are “evolution” and “design”, the dynamic leader authority formation model in China is founded.

The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the voluntary tax compliance of taxpayers in Addis Ababa, the capital of Ethiopia, by using survey data collected from taxpayers in the city.

Data for the study were collected from 800 sample taxpayers who were drawn by using a systematic sampling technique. The variables of the study were constructed as indices from composing the scale items developed and tested for their validity by prior researchers. Having collected the data by using a 7-point Likert scale questionnaire and forming the latent variables, hierarchical multiple regressions were applied to determine the moderating effects of the two variables (i.e. legitimate power and distributive justice) on the effect of procedural justice on voluntary tax compliance.

The author found that both the legitimate power of the tax authority and distributive justice of the authority moderate the effect of procedural justice on voluntary tax compliance. The moderating roles of the two variables appear to be opposite in that low (but not high) distributive justice and high (but not low) legitimate power of the tax authority stimulate the effect of procedural justice on voluntary tax compliance.

The first limitation is that the data used in this study are self-reported data while the subject of the study is sensitive subject about which respondents are not believed to provide genuine responses. This is presumably because taxpayers are less likely to confess their tax evasion as they fear legal actions following their self-report. Hence, other controlled methods such as the experimental design are recommended to replicate the results of this study. The second limitation is that data for the study were gathered through a one-time cross-sectional survey and hence it would not warrant a causal claim between the study variables. Consequently, other research with a longitudinal or experimental design might warrant a causal relationship between the variables.

Therefore, the tax authorities must endeavor to attain high legitimacy by doing “the right things” as perceived by the taxpayers so that their tax-related decisions gain acceptance from the decision recipients. Tax policy makers as well ought to consider the importance of and the relationship between procedural justice, distributive justice and legitimate power of the tax authority in order to attain the maximum possible voluntary compliance of taxpayers that significantly reduces the administrative cost of taxes.

The study benefits society by enhancing tax compliance and hence helping the government secure a better amount of tax revenue and provide better public goods and services.

The findings of this study are of high theoretical and policy significance. Theoretically, the findings contribute to the integrative literature on economic deterrence and social-psychological factors that are responsible for voluntary tax compliance decisions. The parallel moderating roles of the two variables on the relationship between procedural justice and voluntary cooperation in a single model and in the tax compliance context are novel. In terms of applicability to policy formulations, they shed light on the need for a shift from a pure focus on aggressive tax audits and penalties, especially in emerging economies to a combination of the tax audits and the nurturing of the voluntary deference of taxpayers to the tax authority's decisions. Caution must, however, be taken that the results of this study may not be applicable to tax environments in other countries.

An Act to make further provision for securing the health, safety and welfare of persons at work, for protecting others against risks to health or safety in connection with the activities of persons at work, for controlling the keeping and use and preventing the unlawful acquisition, possession and use of dangerous substances, and for controlling certain emissions into the atmosphere; to make further provision with respect to the employment medical advisory service; to amend the law relating to building regulations, and the Building (Scotland) Act 1959; and for connected purposes. [31st July 1974]

We examine how authorities' use of fair decision-making procedures and power benevolently shape workers' impressions of them as competent and warm, which serve as a mechanism whereby authorities' behaviors shape workers' emotional responses. We investigate how the role of these impressions differs depending on authority gender and consider whether emotional responses differ for male and female subordinates.

We conducted a between-subjects experimental vignette study in which we manipulate an authority's behaviors and gender. We use multigroup mediation analysis to test our predictions.

Authorities who employ procedural justice and benevolent power elicit reports of heightened positive emotion experiences and intended displays and reports of reduced negative emotion experiences and intended displays. These behaviors also enhance views of authorities as competent and warm. The mediating role of impressions differs by authority gender. Authority behaviors prompt reports of positive emotions through conveying impressions that align with authorities' gender stereotypes (competence for men, warmth for women). In contrast, warmth impressions mediate effects of behaviors on reported negative emotions when authorities are men, whereas when authorities are women, benevolent power use directly reduces reported negative experience, and procedural justice reduces negative display. Female respondents are more likely to report positive emotion experience and display toward male authorities and negative display toward female authorities.

By examining competence and warmth impressions as mechanisms, we gain insight into how the process by which authority behaviors affect worker emotions is gendered and shed light on micro-level dynamics contributing to gender inequality at work.

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.

A striking feature of Jaques' work is his “no nonsense” attitude to the “manager‐subordinate” relationship. His blunt account of the origins of this relationship seems at first sight to place him in the legalistic “principles of management” camp rather than in the ranks of the subtler “people centred” schools. We shall see before long how misleading such first impressions can be, for Jaques is not making simplistic assumptions about the human psyche. But he certainly sees no point in agonising over the mechanism of association which brings organisations and work‐groups into being when the facts of life are perfectly straightforward and there is no need to be squeamish about them.

“All things are in a constant state of change”, said Heraclitus of Ephesus. The waters if a river are for ever changing yet the river endures. Every particle of matter is in continual movement. All death is birth in a new form, all birth the death of the previous form. The seasons come and go. The myth of our own John Barleycorn, buried in the ground, yet resurrected in the Spring, has close parallels with the fertility rites of Greece and the Near East such as those of Hyacinthas, Hylas, Adonis and Dionysus, of Osiris the Egyptian deity, and Mondamin the Red Indian maize‐god. Indeed, the ritual and myth of Attis, born of a virgin, killed and resurrected on the third day, undoubtedly had a strong influence on Christianity.

Product intervention power is introduced under the markets in financial instruments regulation (MiFIR) and packaged retail and insurance-based investment products (PRIIPs) Regulation for all EU Member States and gives National Competent Authorities (NCAs), European Securities and Markets Authority (ESMA), and European Banking Authority (EBA) powers to monitor financial products (and services) under their supervision and to “temporarily” prohibit or restrict the marketing, distribution, or sale of certain financial instruments, or to intervene in relation to certain financial activities or practice. This extends the supervisory measures defined in MiFID II to any PRIIPs (including insurance-based investment products “IBI products”) that would not otherwise fall under the scope of MiFID II. Product intervention power is given to the NCAs, and in order to use power, it requires to take the specifics of the individual case into account and a series of conditions, criteria, and factors to fulfill. Moreover, ESMA and the EBA have a type of control function and ability to override national regulators on product. The aim of product intervention powers is to ensure strengthening of investor protection, but given the potential significant impact of this power, calls into question of possibility to delay innovation and slow down product developments on the capital market.

This paper provided an overview of supervisory measures on product intervention, that is, scope of the product intervention power, criteria, factors, and risks which have to be taken into consideration when using this regulator’s tool.

The purpose of this paper is to examine an important exception to the “value congruity hypothesis,” which holds that advertising should be more effective when it is congruent with cultural values. It documents a paradoxical “reverse authority effect” among young adult consumers in traditionally high power distance (PD) countries.

Two experiments were conducted using data from traditionally high (South Korea in Study 1, Thailand in Study 2) and low (USA in Study 1) PD countries. Data are analyzed by variance analyses (multivariate analysis of covariance, analyses of variance) and regression.

Results show a reverse authority effect in Korea and attenuation of this effect in the USA (Study 1). Results also show a reverse authority effect in Thailand (Study 2), suggesting the generality of the effect across young consumers in traditionally high PD countries. It appears that a shift away from traditional cultural values has occurred in the course of modernization, as Western ideology gains popularity among young adult consumers in Eastern countries.

Findings suggest that traditional national culture alone is not a good predictor of responses to authority‐based ads. Rather, the extent to which a segment embraces or rejects traditional cultural values is more relevant.

This paper documents a notable exception to the value congruity hypothesis, i.e. a negative effect of authority‐based ads among young consumers in high PD cultures. It extends prior research and has implications for both theory and practice in global advertising.