The Determinants of Tax Returns for Tax Officials: An Essay in the Tunisian Context

The objective of this research paper is to study the determinants of the fiscal returns of tax officials in Tunisia during the period 2010-2014. The variables are established on the basis of the rating sheet relating to the control and collection allowance reserved for the tax administration. The empirical results show a positive and significant relationship between spontaneous deposits, the recognition of debts and judgments with the control and collection allowance, on a sample of 217 agents and managers belonging to the Directorate-General for Taxes.

Taking a Page from Retail: Secret Shopping for Academic Libraries

Objective – The University Libraries at the University of North Carolina at Greensboro (UNCG) sought to gain feedback on the customer service experience beyond satisfaction surveys. After reviewing a variety of methods, it was determined to conduct a mystery or secret shopper exercise, a standard practice in the retail and hospitality world. Methods – Two mystery shopper assessments were conducted in 2010 and 2012. Students were recruited from a Hospitality Management class to serve as the secret shoppers. “Shoppers” completed a rating sheet for each encounter based on customer service values established by the Libraries. Data was analyzed and presented to staff. Results - Initial findings were generally quite positive but indicated that we could improve “going the extra mile” and “confirming satisfaction.” As a result, we developed training sessions for public services staff which were delivered during summer 2011. A LibGuide that included training videos was created for public services student employees who were required to view the videos and provide comments. In addition, we developed more specific public service standards for procedures such as answering the telephone, confirming satisfaction, and referring patrons to other offices. The Secret Shopper assessment was administered again in spring 2012 to see if scores improved. The results in the second study indicated improvement. Conclusions - The mystery shopper exercises provided the UNCG University Libraries with the opportunity to examine our services and customer service goals more closely. Conducting the mystery shopper study identified several areas to address. We realized we needed more clearly defined standards for staff to follow. We saw that we needed to discuss what “going the extra mile” means to us as an organization. We also needed to develop a scalable training method for student employees.

Impairment Tutorial: Hearing Impairment

A 1999 study of adults showed hearing loss was the fifth most common disability in the US population, and almost 50% of workers in carpentry, plumbing, and mining had hearing impairment. Determining hearing impairment according to the AMA Guides to the Evaluation of Permanent Impairment (AMA Guides), Fifth Edition, Section 11.2a, Criteria for Rating Impairment Due to Hearing Loss, is straightforward, if limited. Examiners should be aware that hearing can be temporarily impaired by recent exposure to loud noise and should test only after an extended period without such exposure. Audiometers should be properly calibrated, and technicians must be appropriately trained to obtain accurate measurements. The evaluator should separately test both of the individual's ears at 500 Hz, 1000 Hz, 2000 Hz, and 3000 Hz (the representative or test frequencies) and then identify the total worst ear decibel level using the AMA Guides Table 11-1 or 11-2. The evaluator can use Tale 11-3 to convert hearing impairment to whole person loss. Tinnitus also can be rated if a hearing loss in that ear affects speech discrimination; in such instances, the tinnitus rating is limited to a 5% loss. The article includes a Hearing Impairment Rating Sheet that can be used to record data from the hearing impairment evaluation.

Words Functioning Simultaneously as Operant and Respondent Reinforcers: Preliminary Study

A new group, verbal-conditioning device, together with a rating sheet, was used in an identical- Ss design with 40 undergraduate Ss to demonstrate the simultaneous operation of words as operant reinforcers and UCSs. The conditioning device allowed the presentation of words having either positive or negative evaluative meaning to be contingent upon whether a motor response was made to one or to another CVC, respectively. The rating sheet was used subsequently to determine whether meaning had been conditioned to the CVCs. As predicted, the tendency to respond to CVCs followed by positive words was greater than that to CVCs followed by negative words; and CVCs preceding positive words were subsequently rated as more pleasant than those preceding negative words.