BACKGROUND Good morale among staff on inpatient psychiatric wards is an important requirement for the maintenance of strong therapeutic alliances and positive patient experiences, and for the successful implementation of initiatives to improve care. More understanding is needed of mechanisms underlying good and poor morale. METHOD We conducted individual and group interviews with staff of a f...

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax ...

Poor staff morale is a pressing problem in UK mental health services, especially for acute in-patient wards, community mental health teams and social workers. Instead of interpreting low morale using a demand-control-support model, it is suggested here that simply being honest about what should be expected of staff and stopping constant criticism and reorganisation might be more fruitful.

Even perfect transposition of EU Directives does not necessarily translate into homogeneous rules or application across the European Union. Europeanization literature focused on formal Directives. Newer studies suggest looking black box how this translates law in action. The 4th Anti-Money Laundering Directive incorporated taxes as a predicate crime for money laundering. We analyze and why has ...

Sustainability gets higher on the policy agenda of many countries in terms UN Sustainable Development Goals. Unethical tax behaviour diminishes system’s sustainability, but paying taxes is necessary if we want to contribute society. There a deeper need understand factors that influence taxpayers’ perceptions, personal values and culture. Previous research by OECD (2013, 2019) using World Values...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...