Spelling suggestions: "subject:"trust,"" "subject:"crust,""
311 |
Zdanění svěřenských fondů v České republice a jeho srovnání se zdaněním institutu "Treuhand" v německém právním řádu / Taxation of trusts in the Czech Republic and its comparison with a taxation if "Treuhand" in GermanyGaluška, Pavel January 2018 (has links)
My thesis addresses the fundamental issue and principles of trust taxation in the Czech Republic and it provides with its confrontation and comparison with a German equivalent, namely Treuhand. The purpose of this thesis is to describe and to compare the attitude of Czech and German legislation to the fundamental definitions of key terms within the taxation of Czech trust and German Treuhand respectively. Hereat I mainly focused on the issues of the subject of taxation, object of taxation and its assignment to the individual subject, tax base and also other key elements of taxation, when they were considered relevant. First of all to elaborate this thesis I analysed the current Czech and German legislation and treatises that are concerned with taxation of trusts in the Czech Republic and taxation of Treuhand in Germany and consequently made them a subject of a comparison. A content of the thesis composes of two main parts. In the first part there are both of the legal institutes introduced within the terms of civil law and their purpose. The second part deals with the essential elements of taxation within the context of compared legal institutes and specific taxes. The taxes that were chosen for comparison are personal income tax, corporate income tax, trade tax, real estate transfer tax, property...
|
312 |
Recommender systems based on online social networks : an Implicit Social Trust And Sentiment analysis approachAlahmadi, Dimah January 2017 (has links)
Recommender systems (RSs) provide personalised suggestions of information or products relevant to user's needs. RSs are considered as powerful tools that help users to find interesting items matching their own taste. Although RSs have made substantial progress in theory and algorithm development and have achieved many commercial successes, how to utilise the widely available information on Online Social Networks (OSNs) has largely been overlooked. Noticing this gap in existing research on RSs and taking into account a user's selection being greatly influenced by his/her trusted friends and their opinions, this thesis proposes a novel personalised Recommender System framework, so-called Implicit Social Trust and Sentiment (ISTS) based RSs. The main motivation was to overcome the overlooked use of OSNs in Recommender Systems and to utilise the widely available information from such networks. This work also designs solutions to a number of challenges inherent to the RSs domain, such as accuracy, cold-start, diversity and coverage. ISTS improves the existing recommendation approaches by exploring a new source of data from friends' short posts in microbloggings. In the case of new users who have no previous preferences, ISTS maps the suggested recommendations into numerical rating scales by applying the three main components. The first component is measuring the implicit trust between friends based on their intercommunication activities and behaviour. Owing to the need to adapt friends' opinions, the implicit social trust model is designed to include the trusted friends and give them the highest weight of contribution in recommendation encounter. The second component is inferring the sentiment rating to reflect the knowledge behind friends' short posts, so-called micro-reviews. The sentiment behind micro-reviews is extracted using Sentiment Analysis (SA) techniques. To achieve the best sentiment representation, our approach considers the special natural environment in OSNs brief posts. Two Sentiment Analysis methodologies are used: a bag of words method and a probabilistic method. The third ISTS component is identifying the impact degree of friends' sentiments and their level of trust by using machine learning algorithms. Two types of machine learning algorithms are used: classification models and regressions models. The classification models include Naive Bayes, Logistic Regression and Decision Trees. Among the three classification models, Decision Trees show the best Mean absolute error (MAE) at 0.836. Support Vector Regression performed the best among all models at 0.45 of MAE. This thesis also proposes an approach with further improvement over ISTS, namely Hybrid Implicit Social Trust and Sentiment (H-ISTS). The enhanced approach applies improvements by optimising trust parameters to identify the impact of the features (re-tweets and followings/followers list) on recommendation results. Unlike the ISTS which allocates equal weight to trust features, H-ISTS provides different weights to determine the different effects of the two trust features. As a result, we found that H-ISTS improved the MAE to be 0.42 which is based on Support Vector Regression. Further, it increases the number of trust features from two to five features in order to include the influence of these features in rating predictions. The integration of the new approach H-ISTS with a Collaborative Filtering recommender system, in particular memory-based, is investigated next. Therefore, existing users with a history of ratings can receive recommendations by fusing their own tastes and their friends' preferences using the two type of memory-based methods: user-based and item-based. H-ISTSitem is the integration of H-ISTS and item-based which provides the lowest error at 0.7091. The experiments show that diversity is better achieved using the H-ISTSuser which is the integration of H-ISTS and user-based technique. To evaluate the performance of these approaches, two real social datasets are collected from Twitter. To verify the proposed framework, the experiments are conducted and the results are compared against the most relevant baselines which confirmed that RSs have been successfully improved using OSNs. These enhancements demonstrate the effectiveness and promises of the proposed approach in RSs.
|
313 |
Matters of interpersonal trustKirton, Andrew January 2018 (has links)
This thesis defends an account of what it is to trust other people, and what gives matters of trust a characteristic interpersonal or normative importance to us. Trust is an attitude of the trust stance; a more general attitude we take toward others in matters of trust, that includes distrust. Matters of trust are situations we trust/distrust others in. I put forward an account of the trust stance, that explains why matters of trust have interpersonal importance to us. Chapter 1 introduces the key questions to be addressed by the account. I outline how trust can be tied to specific actions, but can also be a general attitude we have about a person, or people. I set out how trust is standardly conceived as an anticipatory/predictive attitude, that also involves interpersonal import. That import is glimpsed in the possibility of betrayal by those we trust, and I point toward existing accounts of betrayal. I present arguments against accounts of trust that take it to be purely predictive, i.e. those of the rational choice/game-theoretic tradition. Chapter 2 introduces the dominant philosophical view of trust, which holds that to trust is to rely on another, such that we can be betrayed by her. I call this the Reliance plus (REL+) view. I offer a critical overview of three prominent REL+ accounts, from Baier (1986), Holton (1994), and Hawley (2014). I illustrate how an account of distrust that Hawley endorses, of betrayable non-reliance on another, results from REL+. Chapter 3 presents an argument against REL+. I argue it cannot allow for the possibility of uncertainty about another, where uncertainty is a trust stance attitude between trust and distrust. Uncertainty is possible, so REL+ must be false. Chapter 4 presents another argument against REL+. The argument is that distrust cannot be a product of non-reliance, so REL+ must be false. I argue that REL+ fails because it ignores a distinction between two senses of 'trust': an activity of reliance, and a mental state of assurance. Distrust is only an attitude of wariness, opposed to assurance, rather than reliance. I defend the claim that reliance requires practical dependence on what is relied on. I build upon in this claim in the next chapter. Chapter 5 defends an account of reliance as an activity, in support of the active/stative trust distinction from chapter 4. I evaluate Smith's (2010) account of reliance, which endorses practical dependence. I argue that Smith's account faces a dilemma, showing the account is either incomplete, or that it renders reliance impossible. I defend a 'role placement in activity' account of reliance, that avoids the dilemma. Chapter 6 defends a distinction between reliance and dependence in general. Where reliance involves practical dependence, I argue that dependence is a matter of fundamentally needing something as a matter of functioning and wellbeing. My account of the concept comes into play in chapter 8. Chapter 7 sets out a more detailed account of the stative trust stance attitudes. I use the active/stative distinction to address a question over whether we can trust voluntarily, and the relation between specific and general trust. I set out the concept of a situational vulnerability, that the trust stance attitudes are about, and which can result from reliance on another. I defend an account of the trust stance as a rolling schema: an anticipatory framework that involves interpreting another's motives toward us, in respect of situations of vulnerability. Chapter 8 argues that the interpersonal import of trust is a product of our felt need for secure attachments to individuals, and to belong to a group. I explain the relationship between social dependence on others and betrayability.
|
314 |
Paradoxes of bridging and bonding : explaining attitudes of generalized trust for participants of mixed ethnically and Turkish voluntary organizations in AmsterdamAchbari, Wahideh January 2012 (has links)
Recently in the Netherlands and in Amsterdam, policymakers have started to see generalized trust as an indicator of societal cohesion, which is taken to be endangered by participating in ethnically homogenous or bonding organizations. However, there is no study that supports this negative socialization effect. Existing surveys in the Netherlands and in Amsterdam lack either appropriate data on ethnic minorities or do not allow this question to be properly addressed. They do not contain the relevant variables or do not have a multilevel structure, since the latter requires one to sample many responses from the same organization rather than collect data that is representative of individuals. This thesis addresses this gap in the literature by juxtaposing Turkish (bonding) associations with organizations whose membership consists of different ethnic groups (bridging). I surveyed 40 non-profit organizations in Amsterdam and collected responses from around 450 participants. I subsequently describe different bonding and bridging practices within and between organizations, and demonstrate that Turkish, as compared to mixed organizations, are internally focused on their own group, but externally are more involved in bridging networks. Thus contact within Turkish organizations is confined to fellow ethnics and this allows for testing the contact hypothesis. This thesis employs a multilevel model and distinguishes individual attributes from organizational factors (ethnic composition). However, the variance in generalized trust at the organizational level is only 4%, which indicates that the context of voluntary organizations has not much influence on it. Secondly, I test an interaction effect between the mixed ethnic composition of an organization and the length of participation in years in order to test for a socialization effect (the contact hypothesis). However, this interaction effect is not statistically significant. Finally, I test for another interaction effect, namely the effect of having a close tie in a mixed organization, in order to test for a sufficient but not necessary condition of the contact hypothesis, which might turn contact into attitude change. Again, this interaction is not statistically significant. Beyond bridging and bonding, there are complementary mechanisms which might have affected generalized trust. I, therefore, extend my model to include cognitive evaluations about one’s humanitarian values, negative life experiences and socio-economic factors. Three theoretical frameworks are tested: psychological; norm driven; and social success. The findings suggest that differences in generalized trust are best explained by individual processes rather than contact between ethnically diverse groups in voluntary organizations. Optimism has the strongest effect size on generalized trust. Other key factors are educational levels, and to some extent older age as well as having been widowed or lost one’s partner due to divorce. Younger people who adhere to humanitarian values are also among the high generalized trusters. The effect of education, age and the experience of divorce or separation is also found in other Dutch representative national samples and support the consensus around social success theories in explaining generalized trust.
|
315 |
The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and HungaryGangl, Katharina, Hofmann, Eva, Hartl, Barbara, Berkics, Mihaly 02 1900 (has links) (PDF)
Tax authorities utilize a wide range of instruments to motivate
honest taxpaying ranging from strict audits to fair procedures or
personalized support, differing from country to country. However,
little is known about how these different instruments and
taxpayers' trust influence the generation of interaction climates
between tax authorities and taxpayers, motivations to comply,
and particularly, tax compliance. The present research examines
the extended slippery slope framework (eSSF), which distinguishes
tax authorities' instruments into different qualities of power of
authority (coercive and legitimate) and trust in authorities (reasonbased
and implicit), to shed light on the effect of differences
between power and trust. We test eSSF assumptions with survey
data from taxpayers from three culturally different countries (N =
700) who also vary concerning their perceptions of power, trust,
interaction climates, and tax motivations. Results support
assumptions of the eSSF. Across all countries, the relation of
coercive power and tax compliance was mediated by implicit
trust, which leads to an antagonistic climate and enforced
motivation. The connection from legitimate power to tax
compliance is partially mediated by reason-based trust. The
relationship between implicit trust and tax compliance is
mediated by a confidence climate and committed cooperation.
Theoretical and practical implications are discussed.
|
316 |
Trust, Social Capital, and the Coordination of Relationships Between the Members of Cooperatives: A Comparison Between Member-Focused Cooperatives and Third-Party-Focused CooperativesHatak, Isabella, Lang, Richard, Rößl, Dietmar 30 November 2015 (has links) (PDF)
In recent years, nonprofit scholars have increasingly studied the phenomenon of social enterprises which has become a generic term describing a wider reorientation among third sector organizations. The emergence of social enterprises has also led to a dynamic of hybridization and broadening in the cooperative sector, similar to an earlier dynamic of "economization", but this time on the other end of the organizational spectrum. This paper aims at developing a fine-grained conceptual understanding of how this organizational dynamic is shaped in terms of member coordination, thus contributing to a more comprehensive theoretical understanding of different organizational forms of cooperatives. Specifically, to highlight the difference to traditional member-focused cooperatives, the paper introduces the term third-party-focused cooperatives for those social enterprises which emphasize economic goals as well as control and ownership by a particular community (typically place-based). The key result of the paper is that with the shift from member- to community-focus in cooperatives, the main coordination mechanism becomes one of norm-based trust on the basis of generalized reciprocity. In contrast to traditional maxim-based trust member coordination on the basis of relation-specific reciprocity, this enables third-party-focused cooperatives to mobilize bridging and linking social capital, facilitating collective action aimed towards the community interest. The findings suggest that this identity shift requires a mutual re-positioning between the cooperative and the nonprofit sector, in terms of umbrellas as well as regulatory and legislative bodies.
|
317 |
Group size and the trust, cohesion, and commitment of group membersSoboroff, Shane Drew 01 December 2012 (has links)
This research investigated the relationship between group size and the process of trust, cohesion, and commitment formation in joint-task groups. Specifically, the theory proposes that groups with greater six members will produce lower trust, cohesion, and commitment than those smaller than six members. Theory was developed linking group size to these processes through the mechanism of anticipated mutual perception, the amount an individual considers what others are thinking about them. Two experimental studies test the impact of anticipated mutual perception on interpersonal influence and trust, cohesion, and commitment. Study 1 tested the impact of being able to see a partner and closeness to a partner on a partner's level of influence over participants. Participants were more influenced by partners they could see than by partner's who were separated from the participant by place or time. Status differences also affected influence, even when partners were absent, having left information for use by participants.
Study 2 investigated how group size affected participant reports of interpersonal trust, cohesion, and commitment to other group members. Results suggest that members of larger groups had lower commitment to other group members, and that groups larger than six members were negatively associated with levels of trust reported by group members. Further, measures used to isolate aspects of anticipated mutual perception were shown to affect the development of interpersonal trust, cohesion, and commitment, in support of the theory. Group cohesion was found to vary with expectations of competence. These expectations significantly predicted measures of shared awareness capturing aspects of anticipated mutual perception, possibly offsetting negative effects of increasing group size. Study 2 also found evidence that group members prefer to work with groups made up of 4-6 members, consistent with the theory. This research has implications for the ways in which organizations structure group work. This research suggests that the size of the group as well as the characteristics of individuals and their interaction partners may affect how people form cohesive relationships. Trust is an important aspect of groups that promotes cooperation, commitment, and collective identity formation. Further, this research supports a growing literature on the ways that micro-interaction promotes commitment to organizations by promoting or detracting from attributions of positive sentiment to smaller, nested groups within those organizations.
|
318 |
A VIEW INTO RECIPROCITY: LITERATURE REVIEW, MEASUREMENT DESIGN, AND EXPERIMENTGreen, Kelly B 01 January 2019 (has links)
The purpose of this paper is to discuss reciprocity and the role it plays in helping us understand interactions between parties in accounting settings. The concept of reciprocity states that individuals will reward kind behaviors and punish unkind behaviors. (Fisher et al. 2015; Fehr and Gächter 2000; Fehr and Gächter 1997). When trying to trace the origins of the theory of reciprocity, it is useful to track the initial constructs on which it is built from various literary sources. This process contributes to developing an understanding of how reciprocity is used to explain behaviors in the workplace. The notion of reciprocity has a long history and is defined in many iterations of social literature dating back to ancient philosophers. Roman politician Cicero, for example, stated: “there is no duty more indispensable than that of returning a kindness” and “all men distrust one forgetful of a benefit” (Gouldner 1960). This early philosophical sentiment exemplifies the integral role positive reciprocity plays in society and the potential avarice an individual may encounter when not returning positive actions with displays of positive reciprocity.
Through this review, I gather literature that builds on the concept of reciprocity. I organize commonly found themes and organize settings previously used to focus on the multiple constructs to build upon reciprocity.
|
319 |
Frequent Superintendent Succession: The Impact on Personnel Trust and MoraleCamacho, Edgar Byrum Davis 01 January 2015 (has links)
A superintendent is vital to the success of school districts. Stability of an individual in this position is important for building trust and morale for district personnel over time. Small school districts in a large southern state have experienced increased rates of voluntary or involuntary superintendent succession, having had 2 or more superintendent changes within a 6-year period. Participative leadership theory served as the framework for this study. The guiding questions for this study investigated the impact of frequent superintendent succession in small school districts and the levels of trust and morale among district personnel. The variables for the study were superintendent succession between the years 2005 and 2011 and personnel trust and morale. Data were collected from Frequent Superintendent Turnover in Small School Districts and Impact on Personnel Trust and Morale surveys. Quantitative analysis of the survey data was conducted using the Spearman Rho correlation coefficient and chi-square analysis. Key findings indicated a significant relationship between frequent superintendent succession and decreased personnel trust and no significant relationship between morale of personnel. Chi-square correlation for trust showed a correlation to turnover and morale showed no correlation. It is recommended that districts provide training for school boards on the impact of frequent superintendent succession with an emphasis on administrative stability to enhance morale and trust among personnel. These actions could contribute to positive social change by building leadership capacity and sustaining high levels of morale and trust among district personnel.
|
320 |
Relationship between authentic leadership, trust and work engagement of security guards in a private security firm operating in the Western CapeNduku, Nomsangaphi Reginah January 2018 (has links)
Masters in Public Administration - MPA / Globally both public and private businesses are experiencing an enormous number of
challenges posed by both the internal and external environment. However, the private
security industry is not immune to that as they are facing challenges such as, weak and
ineffective regulations and enforcement , long working hours, inconsistent recruitment
and selection standards nonexistence of accountability and transparency which makes
it easy for leaders to be involved in illegal practices, poorly compensations of security
guards with limited or no benefits, low skills because of lack of training often
undertaking dangerous jobs in contentious spaces.
These challenges and allegations attributed to leaders bring about an increase in
stress/workload which in turn can possibly result into loss of trust, and disengagement
on part of security guards against their leaders. According to literature, a new breed of
authentic leaders should be developed in order to overcome these challenges.
Authentic perspective of leadership believed that, this type of leadership display high
degree of integrity has a deep a sense of purpose, and committed to their core values.
Consequently they promote a more trusting working relationship between them and
their employees that can also translate into a motivated and engaged workforce.
The objective of this study was to investigate the relationship between authentic
leadership of supervisors / managers, trust and work engagement of security guards in
a private security firm operating in the Western Cape. A sample of 218 security guards
was chosen through the non-probability convenience sampling with the use of the nonexperimental
cross sectional design. A composite questionnaire consisted of
biographical data section, Authentic Leadership Questionnaire (ALQ), Workplace Trust
Survey (UWES) (Trust in the immediate manager sub-scale), and Utrecht Work
Engagement Scale (UWES) was used in the present study.
The data was analyzed by means of statistical techniques such as factor analysis,
Pearson product-moment correlation analysis, and multiple regression analysis.
|
Page generated in 0.0409 seconds