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.

Thesis (M.A.)--Central Connecticut State University, 1998. / Thesis advisor: Dr. Abner S. Baker. " ... in partial fulfillment of the requirements for the degree of Master of Arts [in History]." Includes bibliographical references (leaves 103-107).

For several years, knowledge has been treated as a key successful resource in business and management. As knowledge management has been researched in various research domains, academics in project management have been also interested in the potential role of knowledge management. The aim of the research is to explore the usefulness and potentiality of knowledge management as well as to confirm the influencing elements of knowledge sharing within project-based organisations. This research implemented a qualitative research method which prompted an in-depth understanding of individual members’ perceptions towards knowledge sharing in project teams. In order to fulfil the methodological objective, the data were collected by using semi-structured interviews with 26 project managers from five project-based firms. The grounded theory method was adopted as the data analysis technique of this study. It allowed the researcher to explore and analyse the individuals’ perceptions of knowledge sharing and knowledge management. As a result, this study suggests four potential influencing factors of knowledge sharing, which are trust, relationship, motivation, and self-efficacy. The research data show that trust plays a role as a basic currency between members to share knowledge. Positive and affirmative relationships with other members will make it easy to share more knowledge and lead to better quality of knowledge. In this research, the informants also imply that members would be motivated to engage in knowledge sharing in respect to workload, culture, and remuneration. Lastly, one’s belief that one can achieve certain things -self-efficacy- is also important to create improved knowledge sharing between members in project teams. The research found that the majority of the companies managed their knowledge and carried out knowledge sharing activities. However, most of them did not recognise that their behaviours were relevant to knowledge management. In this research, the author suggests that confirming precedent knowledge management and knowledge sharing activities should occur prior to adopting new approaches. Furthermore, this research explores the potential influencing factors that play a role as either enablers or barriers. Thus, project managers and management should be cautious and ensure that influencing factors are equally balanced. Due to the nature of qualitative research methods, the sample size is relatively small compared to quantitative methods such as a survey and a questionnaire. As a result, future studies will consider more data in order to enhance further applicability and utilisation of the research.

This research study provides a view of the relationship between organizational leaders and relationship executives of financial institutions and their exchange partners. It does so by analyzing data on the networking efforts of 20 executive directors in qualitative interviews and 124 relationship executives in research questionnaires. Network marketing within the financial services sector is becoming increasingly important. We proposed a model that seeks to offer an explanation of Executive network marketing in financial institutions in LDCs where the market system is underdeveloped. The proposed model identified four categories being: firm characteristics, Executives’ personal contact groups, Executives’ business contact groups and issues of commitment and trust in exchange relationships. Multiple factor analysis established the regression model as significant in establishing a formal relationship between the dependent variable (network marketing) and the independent variables (firm characteristics, business contact, personal contact and commitment and trust). It was confirmed that there are differences in Executives’ level of network marketing among the different age groups. Also there were significant differences in the network marketing of the Executives with regard to their level of education. It was observed that there were significant differences in the network marketing of the Executives with respect of their fields of study. Finally it was observed that owner managers were more involved in network marketing than the professional managers and those in partnerships. Not only did the study confirm the research model, but it also revealed that, to a considerable extent, network marketing is practiced by the Executives in the financial services sector in Ghana. The study concluded that business contact networks are the most effective of the Executives’ network marketing in financial services sector in Ghana. It is therefore important that state policies are directed towards enhancing the business environment within the financial services sector. Government should desist from being a regulator and a player in the same market.

No / Trust is expected to reduce transaction costs and agency costs and thus influence the cost of credit for small businesses. Assessments of trustworthiness are based on the ability, benevolence and integrity of the owner manager. The study examines whether lending managers’ assessments of the trustworthiness of small and medium-sized enterprise (SME) owner managers are associated with the interest rate charged. Data were obtained from a survey of lending managers from small banks in North East Italy. Control variables and a vector of trustworthiness factors were collected on a random sample of customers, resulting in data for 365 small firms (74% response rate). Multivariate regression analyses provided evidence of a negative association between trustworthiness and interest rates. Banks, owner managers, policy makers and researchers should recognise the potential of trust to influence lending decisions and behaviour.

This research study provides a view of the relationship between organizational leaders and relationship executives of financial institutions and their exchange partners. It does so by analyzing data on the networking efforts of 20 executive directors in qualitative interviews and 124 relationship executives in research questionnaires. Network marketing within the financial services sector is becoming increasingly important. We proposed a model that seeks to offer an explanation of Executive network marketing in financial institutions in LDCs where the market system is underdeveloped. The proposed model identified four categories being: firm characteristics, Executives’ personal contact groups, Executives’ business contact groups and issues of commitment and trust in exchange relationships. Multiple factor analysis established the regression model as significant in establishing a formal relationship between the dependent variable (network marketing) and the independent variables (firm characteristics, business contact, personal contact and commitment and trust). It was confirmed that there are differences in Executives’ level of network marketing among the different age groups. Also there were significant differences in the network marketing of the Executives with regard to their level of education. It was observed that there were significant differences in the network marketing of the Executives with respect of their fields of study. Finally it was observed that owner managers were more involved in network marketing than the professional managers and those in partnerships. Not only did the study confirm the research model, but it also revealed that, to a considerable extent, network marketing is practiced by the Executives in the financial services sector in Ghana. The study concluded that business contact networks are the most effective of the Executives’ network marketing in financial services sector in Ghana. It is therefore important that state policies are directed towards enhancing the business environment within the financial services sector. Government should desist from being a regulator and a player in the same market.

Recent organisational changes have refocused attention on the productivity and performance of sales representatives and consequently brought about a re-evaluation of the QWL these employees experience, as well as their trust in the organisation to support them. Responses to an internet-based survey methodology were analysed using quantitative techniques and structural equation modelling. Results confirm a positive relationship between Managerial Practices and Organisational Trust, and a lower relationship between the dimensions of Personality and Organisational Trust. A positive relationship was noted between QWL and Managerial Practices, and a lower relationship between QWL and the Personality constructs. This study accentuates the importance of management to be aware of the trust employees have in the organisation as well as their experience of QWL, as it seems as though the Personality traits and Managerial Practices of managers influences both the trust relationship and QWL experienced by employees. / Industrial and Organisational Psychology / M.A. (Industrial and Organisational Psychology)

The growth of eCommerce is being hampered by a lack of trust between providers and consumers of Web-based services. While Web trust issues have been addressed by researchers in many disciplines, a comprehensive approach has yet to be established. This thesis proposes a conceptual trust-profiling framework???W3TF???which addresses issues of trust and user confidence through a range of new user-centred trust measures???trust categories, trust domains, transitivity of trust, fading factor analysis, standalone assessment, hyperlinked assessment and relevance assessment. While others now use the concept of transitivity of trust, it was first introduced by this research in 1998. The thesis also illustrates how W3TF can narrow the gap/disconnection between the hierarchical PKI trust environment and the horizontal Web referral environment. The framework incorporates existing measures of trust (such as Public Key Infrastructure), takes account of consumer perceptions by identifying trust attributes, and utilises Web technology (in the form of metadata), to create a practical, flexible and comprehensive approach to trust assessment. The versatility of the W3TF is demonstrated by applying it to a variety of cases from trust literature and to the hypothetical case study that provided the initial stimulus for this research. It is shown that the framework can be expanded to accommodate new trust attributes, categories and domains, and that trust can be ???weighed??? (and therefore evaluated) by using various mathematical formulae based on different theories and policies. The W3TF addresses identified needs, narrows the gaps in existing approaches and provides a mechanism to embrace current and future efforts in trust management. The framework is a generic form of trust assessment that can help build user confidence in an eCommerce environment. For service providers, it offers an incentive to create websites with a high number of desired trust attributes. For consumers, it enables more reliable judgments to be made. Hence, Web trust can be enhanced.

The growth of eCommerce is being hampered by a lack of trust between providers and consumers of Web-based services. While Web trust issues have been addressed by researchers in many disciplines, a comprehensive approach has yet to be established. This thesis proposes a conceptual trust-profiling framework???W3TF???which addresses issues of trust and user confidence through a range of new user-centred trust measures???trust categories, trust domains, transitivity of trust, fading factor analysis, standalone assessment, hyperlinked assessment and relevance assessment. While others now use the concept of transitivity of trust, it was first introduced by this research in 1998. The thesis also illustrates how W3TF can narrow the gap/disconnection between the hierarchical PKI trust environment and the horizontal Web referral environment. The framework incorporates existing measures of trust (such as Public Key Infrastructure), takes account of consumer perceptions by identifying trust attributes, and utilises Web technology (in the form of metadata), to create a practical, flexible and comprehensive approach to trust assessment. The versatility of the W3TF is demonstrated by applying it to a variety of cases from trust literature and to the hypothetical case study that provided the initial stimulus for this research. It is shown that the framework can be expanded to accommodate new trust attributes, categories and domains, and that trust can be ???weighed??? (and therefore evaluated) by using various mathematical formulae based on different theories and policies. The W3TF addresses identified needs, narrows the gaps in existing approaches and provides a mechanism to embrace current and future efforts in trust management. The framework is a generic form of trust assessment that can help build user confidence in an eCommerce environment. For service providers, it offers an incentive to create websites with a high number of desired trust attributes. For consumers, it enables more reliable judgments to be made. Hence, Web trust can be enhanced.

從1980年代開始，台灣的食安事件頻傳，各種食安問題讓民眾更重視自己的飲食議題。而在食安問題中，背後牽涉到相當複雜的原因，而對消費者而言，在生產者與消費者間如何建立信任就是最直接的議題，通路即是關鍵的角色。 農產銷售的通路相當多樣，尤其以電子商務為未來的趨勢，因此本研究即以農產電商平台為個案。 採用訪談法與觀察法的方式，去整理電商平台的運作活動，再分析其是如何影響信任的構面，並建立與消費者之間的信任關係。 平台與消費者建立信任關係的過程，初期必須透過平台的易讀性與易用性，把握第一印象的好感度，並透過各種跨界的行銷與通路管道，來擴大與消費者互動的範圍；長期而言，透過產品與服務上的穩定性與一致性來維持品質，並在企業的內外，實現對消費者、生產者、供應商甚至是公司內部員工們的承諾，貫徹平台的價值，更是建立長遠信任關係的關鍵，讓消費者能產生黏著與回購。 / Started from 1980s, there are many problem of food safety, so that people pay more attention to their own food issues. There are very complex reasons, behinded food safty issue. For consumers, how to build trust between producers and consumers is the most important and immediate issue. Agricultural marketing channels are quite diverse, especially of e-commerce, which is the trend in the future. Using agricultural e-business platform as an example, this paper will use interview method, observational Method to analyze that how operational activities of platform affect aspects of trust, as well as how to build trust relationship between platform and customers. In the progress of building trust relationship with customers, platform should make a reliable first impression by readability and ease-of-use in initial stage, and increase the exposure rate and online to offline trading, in order to expand reaction range of customers. In long term, platform should maintain quality of products and service by stability and consistency, and make good on the promise of stakeholders. These are the key to establish long-term trust relationship, and effect adhesion and repurchase rates.