Yuhua Qiao – författare

This study examines how the shared cultural values of employees in a Polish firm influence management attempts top transform organizational practices in a newly privatized factory. By introducing a foreign management approach, Total Quality Management (TQM), the management of this factory presents a potential conflict of values between the employees and the management philosophy. Tracing the historical and contemporary impact of traditional, political and religious influences in Poland and utilizing ethnographic techniques of observation, interviews, and secondary source data, the author identifies four patterns of shared mindsets. These mindsets, insecurity and instability, distrust, reluctance to assume responsibility and a struggle between individualism and collectivism generate resistance to the successful implementation of TQM in this factory. Organizational studies research has identified cultural differences in values but previous studies have not examined the congruence assessment that employees make when confronted with a management intervention, such as TQM. The author finds that an incongruence between societal values and the values the employees perceive are embedded in the TQM approach produced actual outcomes that are not consistent with TQM objectives of empowerment, teamwork, visionary leadership and continuous improvement of quality. Employees demonstrated a reduced sense of empowerment, team goals that are counterproductive to organizational goals, autocratic leadership and an increased focus but not sustainable effort toward improving quality. The book examines the reasons for these results through detailed description and extensive quotations from employees both inside the Polish firm and throughout Polish society.

State governments are responsible for most of the direct domestic spending that affects the well-being of their citizens. Fiscal stability, important for state governments to serve the public, is influenced by both state tax systems and spending programs. This important new book explores how states’ tax systems have changed, particularly in the aftermath of the Great Recession, why changes were made, and how these policies contributed to state fiscal stability. Author Yuhua Qiao examines tax systems, including state personal income tax, corporate income tax, sales and use tax, fuel tax, healthcare provider tax, and sin taxes. As fiscal stability largely depends on a tax system with a broad base and diverse sources, this book pays special attention to how changes affect the tax base, as well as the challenges and opportunities states face in broadening it.Case studies within the book provide a rich discussion about the context under which a tax reform is adopted as well as its repercussions. The first book dedicated to a comprehensive examination of tax policy changes at the state level since the Great Recession, State Tax Systems: Policy Making for Fiscal Stability will help state government officials, public finance scholars, and students gain a better understanding of a given tax policy’s impact on state fiscal health over the long term.

State governments are responsible for most of the direct domestic spending that affects the well-being of their citizens. Fiscal stability, important for state governments to serve the public, is influenced by both state tax systems and spending programs. This important new book explores how states’ tax systems have changed, particularly in the aftermath of the Great Recession, why changes were made, and how these policies contributed to state fiscal stability. Author Yuhua Qiao examines tax systems, including state personal income tax, corporate income tax, sales and use tax, fuel tax, healthcare provider tax, and sin taxes. As fiscal stability largely depends on a tax system with a broad base and diverse sources, this book pays special attention to how changes affect the tax base, as well as the challenges and opportunities states face in broadening it.Case studies within the book provide a rich discussion about the context under which a tax reform is adopted as well as its repercussions. The first book dedicated to a comprehensive examination of tax policy changes at the state level since the Great Recession, State Tax Systems: Policy Making for Fiscal Stability will help state government officials, public finance scholars, and students gain a better understanding of a given tax policy’s impact on state fiscal health over the long term.