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Reports on the rationale used in the selection of a spreadsheet for use in information management and planning operations. Surveys business users and software suppliers to shed light on the criteria adopted in the selection process. Suggests that perceived market leaders and the procurement behaviour of competing organizations have greater influence than a rigorous IT selection strategy.

Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- List of Abbreviations -- Preface -- Chapter 1 Introduction and Overview -- 1.01 INTRODUCTION -- [A] Overview -- [B] General Framework -- 1.02 THE ROLE OF TAX CERTAINTY IN PROMOTING A MULTI-STAKEHOLDER AND SUSTAINABLE APPROACH TO TAXATION -- [A] The Issues -- [1] Some Relevant Factors for Assessing the Impact of Tax Uncertainty on Growth -- [B] What Are the Fundamental Requirements to Provide a Sustainable Tax Environment? -- 1.03 SUMMARY OF RECOMMENDATIONS -- [A] Recommendations on Identifying Criteria for Access to Cooperative Compliance -- [B] Recommendations for Model Legislation to Facilitate Cooperative Compliance Programmes -- [C] Recommendations on an Audit Assurance Standard for TCF -- [D] Recommendations on the Methodology to Measure Costs and Benefits of Cooperative Compliance -- [E] Recommendations on Communicating Cooperative Compliance: Obtaining Trust from Society -- 1.04 CONCLUDING COMMENTS -- Chapter 2 Identifying Criteria for Access to Cooperative Compliance -- 2.01 INTRODUCTION -- [A] Overview -- [B] Scope of This Chapter -- 2.02 SUMMARY OF RECOMMENDATIONS -- [A] Designing a Cooperative Compliance Programme -- [B] Criteria Recommended for Entry -- 2.03 DETAILED CONSIDERATION OF SPECIFIC ISSUES -- [A] Overview -- [B] Should the Programme Be Voluntary? -- [C] If Voluntary, Should the Tax Administrations Be Required to Accept Taxpayers? -- [D] Should the Taxpayer Be Required to Have an Established/Functioning Tax Strategy and Internal Control Framework Before Being Accepted? -- [E] Should the Taxpayer Be Required to Go Through a Specific Review? If so, Should It Be a Full Audit? -- [F] Should There Be a Financial Threshold (E.g., Revenue)? -- [G] Should the Criteria for Participation Be Published or Not?.

AbstractBenchmarking is concerned with enhancing organizational performance by establishing standards against which processes, products and performance can be compared and consequently improved. Organizational learning, on the other hand, refers to the processes by which organizations develop new knowledge and core competences in order to gain competitive advantage. By reference to a survey of over 700 companies drawn from the manufacturing and service sectors in northeast England, this paper examines the relationship between benchmarking and the characteristics of organizational learning. By examining several variables associated with organizational learning, evidence is presented that supports the argument that benchmarking brings the greatest benefits to an organization's performance when combined with effective organizational learning. Vision, training and education, a problem‐solving culture and human resources strategy are some of the key elements associated with benchmarking and organizational success. A high degree of commonality exists between the results of the manufacturing and service sectors, although differences do emerge in the context of employee morale and motivation for example. Furthermore, all the organizational factors examined in both sectors proved to be statistically significant when comparing world class and potentially winning companies with their competitors, adding weight to the argument that the existence of organizational learning within a company is an essential ingredient in the quest for superior performance. Copyright © 2001 John Wiley & Sons, Ltd.

Digital platforms are transforming social, business, and economic norms, changing theway we interact, consume, and do business. Digital technologies present many opportunitiesand benefits for society and governments. They also provide new opportunities for taxadministrations, such as prospects for better and more efficient tax collection by accessing newdata sources and improved international collaboration.