Using survey data collected by the Japan Institute of Life Insurance in 2002, this study finds that a significant gender gap existed in defined contribution (DC) pension knowledge among workers employed at small- to medium-sized private firms in Japan. Even with similar DC knowledge, however, men and women reveal different preferences for DC pensions, indicating that their perceptional response...

Private health insurance exchanges offer employer health insurance, combining online shopping, increased plan choice, benefit administration, and cost-containment strategies. This article examines how private exchanges function, how they may affect employers and employees, and the possible implications for the Affordable Care Act's (ACA's) Small Business Health Options Program (SHOP) Marketplac...

The quasi-linear fuzzy modeling of Filev (1991) is used to estimate the relationship between the number of managers and employees in a firm. The results form the basis for the classification of firms into small and large businesses. Application to a data of Australian firms shows an evolution episode during which firms are driven by various transitional forces. The composition of the transition...

This text explores locally recruited staff within a growing category of organisations in the international aid industry: Development Finance Institutions (DFIs). DFIs are banks that offer risk capital to development projects global South, increasingly using tax-funded money. Based on interviews with 13 DFI investment managers, I show how Kenyan challenge three signature attributes commonly assi...

purpose: customer satisfaction in modern organizations requires employees' job satisfaction that can be led to performance improvement in the organization. in this regard, self-leadership and strengthening of it among the employees and managers can facilitate this subject. the purpose of this paper is to study the relation between self-leadership with job satisfaction and performance impro...

Policymakers and economists have expressed concern that spending cuts and tax increases (commonly referred to as the " fiscal cliff ") may push a slowly growing economy into recession in 2013. In summer 2012, policymakers particularly focused on how sequestration as delineated in the Budget Control Act (BCA) of 2011 (P.L. 112-25) might affect employment in the near term. (Sequestration refers t...

Governments derive a significant portion of their income from taxation. Collection tax is however impeded by non-compliant activities as well evasion. This necessitates measures to ensure compliance, such audits. The study looked into the factors that influence taxpayers' post-audit compliance behavior in Ghana, with Ho and Hohoe Small Taxpayer Offices case study. focus was on effectiveness aud...