Suchergebnisse

Self-assessment system approach is a system in which taxpayers are given the authority to report their own income to the tax service office. The purpose of this research is to explore the implementation and strategies to support in improving the self-assessment system in KPP Pratama Kendari City. This study describes taxpayer compliance, tax audit, and self-assessment system strategies through the tax morale approach. The results of this study indicate that the implementation of taxpayer compliance still needs to be improved, tax audits have been carried out optimally, and tax morale raises three topics, namely trust in government, trust in court and legal systems, and trust in tax officials.

Having performed literary analysis, the aspects of improvement of local self-government in the context of new public governance have been theoretically substantiated. Referring to theoretical insights, the provisions of programmes of the biggest political parties of the Republic of Lithuania related to local self-government have been analysed covering period from December 12, 2012 to March 31, 2014. In addition, the agendas and reports of the meetings of the Government of the Republic of Lithuania have been analysed in order to determine main tendencies of improvement of local self-government that receive biggest attention from the political parties in decision making process. The research has shown that improvement of local self-government in the programmes of political parties is oriented to 4 tendencies: 1) independence/autonomy; 2) strengthening of democracy and civil society; 3) improvement of governance; 4) quality of public sector services. In the agendas of the meetings of Government of the Republic of Lithuania mainly the issues related to efficiency, effectiveness, legitimacy of local self-government, strengthening of abilities of civil servants have been analysed.

To better understand the factors that support or inhibit internally focused change, we conducted an inductive study of one firm's attempt to improve two of its core business processes. Our data suggest that the critical determinants of success in efforts to learn and improve are the interactions between managers' attributions about the cause of poor organizational performance and the physical structure of the workplace, particularly delays between investing in improvement and recognizing the rewards. Building on this observation, we propose a dynamic model capturing the mutual evolution of those attributions, managers' and workers' actions, and the production technology. We use the model to show how managers' beliefs about those who work for them, workers' beliefs about those who manage them, and the physical structure of the environment can coevolve to yield an organization characterized by conflict, mistrust, and control structures that prevent useful change of any type.

The portfolio is a widespread tool for formative assessment. There are many publications in support of this claim. Less literature describes the capabilities of the portfolio as a tool for self-assessment, in particular for self-evaluation of the school as an institution. This is a reason to consider the chances of the portfolio as a technology for self-assessment that provides useful information and liaise between performance measurement and quality, and facilitates motivation of teachers and leaders to achieve the objectives and results, and school development. The article analyzes the legislation in the Republic of Bulgaria, which regulates the development and implementation of portfolio in education and the educational process. In theoretical aspect explore the benefits that portfolio provided as an integrative model for self-assessment in the Bulgarian school in two contexts: students and teachers who carry out individual self-assessment and self-evaluation of the school as an institution. There are recommendations for monitoring, analysis and evaluation of the standards achieved in school institutions using portfolio in order to improve the quality of education.