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To explain the processes involved in rewriting one’s way of understanding phenomenon.
Abstract
Purpose
To explain the processes involved in rewriting one’s way of understanding phenomenon.
Design/methodology/approach
A model for characterizing cognitive conceptions of learning and unlearning is described through a historical, current, and forward thinking approach to understanding content. Ideas for the reorganization of information are proposed alongside application-oriented means of implementing learn over theory in classrooms.
Findings
For cognitive development to ensue, we must capitalize on students’ existing knowledge and ways of knowing the world through chance plus selection, piggy-backing, affective boosting/field facilitation, imitation, learning support systems, bias, LC learning, use of spare mental capacity, and the need for coherent self-concept.
Practical implications
Through effective facilitation of their learning, students can hone their skills, recognize their efforts toward their successes, write and rewrite their existing schematic frameworks, develop and maintain positive self-concepts, and advance their systems for understanding their worlds and how to progress to subsequent levels of attainment independently.
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This chapter investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large corporate taxpayers belonging to…
Abstract
This chapter investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large corporate taxpayers belonging to the finance, manufacturing, and service sectors. Applying multilevel logit models based on real tax office and survey data from Bangladesh, it is found that the filing compliance of large corporate taxpayers is influenced by penalty, tax audit, and taxpayer services, while reporting compliance is influenced by tax audit, criminal prosecution, and tax simplification. In the case of payment compliance, two coercive instruments – penalty and tax audit – have been found to be statistically significant. However, when sector characteristics are considered, the extent of the influence of these instruments, and, in some cases, their statistical significance changes. This suggests that the effectiveness of tax compliance instruments, among other things, largely depends on the sector affiliation of corporate taxpayers. Overall, this study establishes that corporate sector plays an important role in the effectiveness of tax compliance instruments, with the caveat that findings might be different if working definitions of the study variables were measured differently.
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Soo-Hoon Lee, Thomas W. Lee and Phillip H. Phan
Workplace voice is well-established and encompasses behaviors such as prosocial voice, informal complaints, grievance filing, and whistleblowing, and it focuses on interactions…
Abstract
Workplace voice is well-established and encompasses behaviors such as prosocial voice, informal complaints, grievance filing, and whistleblowing, and it focuses on interactions between the employee and supervisor or the employee and the organizational collective. In contrast, our chapter focuses on employee prosocial advocacy voice (PAV), which the authors define as prosocial voice behaviors aimed at preventing harm or promoting constructive changes by advocating on behalf of others. In the context of a healthcare organization, low quality and unsafe patient care are salient and objectionable states in which voice can motivate actions on behalf of the patient to improve information exchanges, governance, and outreach activities for safer outcomes. The authors draw from the theory and research on responsibility to intersect with theories on information processing, accountability, and stakeholders that operate through voice between the employee-patient, employee-coworker, and employee-profession, respectively, to propose a model of PAV in patient-centered healthcare. The authors complete the model by suggesting intervening influences and barriers to PAV that may affect patient-centered outcomes.
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Artists operating under a studio model, such as Andy Warhol, have frequently been described as reducing their work to statements of authorship, indicated by the signature finally…
Abstract
Artists operating under a studio model, such as Andy Warhol, have frequently been described as reducing their work to statements of authorship, indicated by the signature finally affixed to the work. By contrast, luxury goods manufacturers decry as inauthentic and counterfeit the handbags produced during off-shift hours using the same materials and craftsmanship as the authorized goods produced hours earlier. The distinction between authentic and inauthentic often turns on nothing more than a statement of authorship. Intellectual property law purports to value such statements of authenticity, but no statement has value unless it is accepted as valid by its audience, a determination that depends on shared notions of what authenticity means as well as a common understanding of what authenticity designates.
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