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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Uncomfortable Truths – Teamworking under Lean in the UK.

Carter, B., Danford, A., Howcroft, D., Richardson, H., Smith, Andrew J., Taylor, P. 2016 January 1929 (has links)
Yes / This article responds to a recent contribution to this journal. Procter and Radnor (2014) provide an account of teamworking in the UK Civil Service, specifically Her Majesty’s Revenue and Customs (HMRC), which focuses on the relationship between recently implemented lean work organisation and teams and teamworking. This intervention is prompted by criticism of the present authors’ published research into lean in the same locus (e.g. Carter et al, 2011a; 2011b; 2013a; 2013b). Procter and Radnor claim, without foundation we argue, that our work is ‘one-sided’ and that theirs delivers a ‘more nuanced’ analysis of lean in this government department - and it follows - of the lean phenomenon more generally. Our riposte critiques their article on several grounds. Firstly, it suffers from problems of logic and construction, conceptual confusion and definitional imprecision. Methodological difficulties and inconsistent evidence contribute additionally to analytical weakness. Included in our response are empirical findings on teamworking at HMRC, which challenge Procter and Radnor’s evidential basis and further reveal the shortcomings of their interpretation.
2

‘They can’t be the buffer any longer’: Front-line managers and class relations under white-collar lean production

Carter, B., Danford, A., Howcroft, D., Richardson, H., Smith, Andrew J., Taylor, P. 06 2014 (has links)
Yes / This article reasserts the value of the examination of class relations. It does so via a case study of tax-processing sites within HM Revenue and Customs, focusing on the changes wrought by the alterations to labour and supervisory processes implemented under the banner of ‘lean production’. It concentrates on the transformation of front-line managers, as their tasks moved from those that required tax knowledge and team support to those that narrowed their work towards output monitoring and employee supervision. Following Carchedi, these changes are conceptualised as strengthening the function of capital performed by managers, and weakening their role within the labour process.
3

'Stressed out of my box': employee experience of lean working and occupational ill-health in clerical work in the UK public sector

Carter, B., Danford, A., Howcroft, D., Richardson, H., Smith, Andrew J., Taylor, P. January 2013 (has links)
No / Occupational health and safety (OHS) is under-researched in the sociology of work and employment. This deficit is most pronounced for white-collar occupations. Despite growing awareness of the significance of psychosocial conditions – notably stress – and musculoskeletal disorders, white-collar work is considered by conventional OHS discourse to be ‘safe’. This study’s locus is clerical processing in the UK public sector, specifically Her Majesty’s Revenue and Customs, in the context of efficiency savings programmes. The key initiative was lean working, which involved redesigned workflow, task fragmentation, standardization and individual targets. Utilizing a holistic model of white-collar OHS and in-depth quantitative and qualitative data, the evidence of widespread self-reported ill-health symptoms is compelling. Statistical tests of association demonstrate that the transformed work organization that accompanied lean working contributed most to employees’, particularly women’s, ill-health complaints.
4

Taxing times: lean working and the creation of (in)efficiencies in HM Revenue and Customs

Carter, B., Danford, A., Howcroft, D., Richardson, H., Smith, Andrew J., Taylor, P. January 2013 (has links)
No / The prevailing economic and budgetary climate is intensifying the search for methods and practices aimed at generating efficiencies in public sector provision. This paper investigates the increasingly popular bundle of techniques operating under the generic descriptor of lean, which promises to improve operational quality processes while simultaneously reducing cost. It offers a critical appraisal of lean as a fashionable component of public sector reform and challenges the received wisdom that it unambiguously delivers ‘efficiencies’. Quantitative and qualitative research in HM Revenue and Customs (HMRC) centred on employees' experiences has indicated the extent to which work has been reorganized along lean principles. However, employees perceive that changes in organizational processes and working practices have unintentionally generated inefficiencies which have impacted on the quality of public service. These suggested outcomes raise wider concerns as lean working is adopted in other public sector organizations.
5

Digital reporting by small private companies in the UK

Alkhatib, Esraa January 2016 (has links)
This thesis investigates the factors that affect the take-up of statutory digital reporting of statutory accounts and returns to the tax authority (HM Revenue and Customs) and voluntary digital reporting to the company registry (Companies House) by small private companies in the UK. In doing so, it identifies the costs and benefits of this innovation from the perspectives of the filers and those using the digital information. The first stage of the study comprised 16 semi-structured interviews with key stakeholders: HMRC, Companies House, the external iXBRL consultant at HMRC, filing software suppliers, and accountants in business and practice. The interview data was analysed thematically, aided by NVivo. The second stage involved an online survey of 343 ACCA members working in small companies or in practices with small company clients. The survey data were analysed using the partial least squares structural equation modeling (PLS-SEM) method. As hypothesised, the results show a significant positive association between digital reporting and the company having the technological competence and between digital reporting and support for this from top management. As predicted, there is evidence of a significant negative association between digital reporting and the complexity of the process, and between digital reporting and the cost of technology. However, the study finds no evidence of a significant association between digital reporting and compatibility of digital reporting with the company’s accounting system, statutory requirements with government, or network effects. The results provide evidence of a significant positive association between digital reporting and benefits to filers, and between digital reporting and benefits to those using the digital corporate data. The latter association is mediated by the digital search and data services provided by Companies House. To the author’s knowledge, this is the first study to investigate digital reporting to HMRC after it became mandatory for small companies in the UK. The study contributes to the emerging literature by extending our knowledge of the costs and benefits of digital reporting by small companies. It contributes to theory by developing and validating a theoretical model of the factors affecting the take-up of digital reporting and by extending the model to provide further understanding of this technology. The results should be of interest to the directors of small companies and their accountants. They will also be of interest to policy makers seeking to reduce the administrative burdens on smaller entities in the UK and to regulators in other jurisdictions planning for digital reporting initiatives.
6

Tax implications for business rescues in South African Law

Du Toit, Leo 24 July 2013 (has links)
The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms of income tax and company legislation. The South Africa Revenue Service’s approach the corporate rehabilitation is examined which is vital for investors, creditors and debtors alike. A comparative study with similar procedures in England is undertaken to establish how valid the procedures are in establishing a viable corporate rescue environment in South Africa in the future. / Dissertation (LLM)--University of Pretoria, 2012. / Procedural Law / unrestricted

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