When I grow up... Understanding the motivations that individuals have for pursuing a career in tax

Author(s):  
Till-Arne Hahn ◽  
Tisha King

Often seen as a specialization, the motivation to pursue a career in tax is not well understood, compared to the broader disciplines of law and accounting. Relying on an initial set of exploratory interviews with 38 professionals, this study examines why individuals have decided to pursue careers as tax practitioners. A survey more systematically investigated the motivations, revealing that the qualitative nature of tax work, including the intellectual challenge, is the strongest motivator, regardless of professional background. Overall, intrinsic reasons dominate over more external motivations, and the survey results are largely consistent and convergent with the interview findings. The study contributes to the understanding of the factors that influence individuals to both enter and remain in a very specialized field, which has hereto received limited direct attention. The results should be of interest to students considering a career in tax, as well as those in charge of educating and recruiting future tax practitioners.

Revemop ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 285
Author(s):  
Silvia Andrea Alexandre Miranda ◽  
Paulo Cesar Oliveira

<p>Resumo: A presente pesquisa teve como objetivo analisar como o ensino que prioriza tarefas de natureza exploratório-investigativas pode contribuir para a geração e/ou mobilização de conceitos geométricos em alunos do 7º ano do Ensino Fundamental. A investigação de natureza qualitativa, na modalidade descritiva e interpretativa, ocorreu em uma escola pública de Pilar do Sul (SP). A técnica da triangulação dos dados envolveu registros de áudio, vídeo, fotografias, registros escritos dos alunos e anotações da observação participante da professora-pesquisadora. Os resultados da pesquisa mostram que, com as experiências vivenciadas, os alunos ampliaram o repertório de termos próprios da linguagem matemática, além de mostrarem ter se apropriado e/ou ampliado da/a compreensão de conceitos figurais como ângulos, retas, polígonos regulares e de ter mobilizado tais conhecimentos durante a exploração das propriedades e relações desses objetos.</p><p><strong>Palavras-chave: </strong>Mosaico. Ensino Fundamental. Tarefas exploratório-investigativas. Geometria.</p><p><strong> </strong></p><p align="center"><strong>Exploratory-investigative tasks in mosaic construction in a 7th grade class</strong><strong></strong></p><p><strong>Abstract: </strong>The present study aimed to analyze how an education that prioritizes tasks of exploratory- investigative nature can contribute to the generation and/or mobilization of geometric concepts in the 7th grade students of elementary school. The investigation of a qualitative nature, in the form descriptive and interpretative occurred in a public school of Pilar do Sul (SP). The technique of triangulation of data involved audio, video and photographs’ records, students’ written records and observation notes of the participant teacher - researcher. The survey results allowed that with the experiences, the students used a mathematical language with greater mastery of mathematical terms, furthermore, they demonstrated appropriating and/or expand figural concepts like angles, straight, regular polygons and mobilized such knowledge during the exploration of the properties and relations of these objects.<strong></strong></p><p><strong>Keywords:</strong> Mosaic. Elementary Education. Exploratory-investigative tasks. Geometry.</p><p> </p><p align="center"><strong>Tareas exploratorio-investigativas en la construcción de mosaicos en una clase de 7º año</strong><strong></strong></p><p><strong>Resumen: </strong>La presente investigación tuvo como objetivo, analizar cómo una enseñanza que prioriza tareas de naturaleza exploratorio-investigativas puede contribuir a la generación y / o movilización de conceptos geométricos en alumnos del 7º año de la escuela secundaria. La investigación de naturaleza cualitativa, en la modalidad descriptiva e interpretativa, ocurrió en una escuela pública de Pilar do Sul (SP). La técnica de la triangulación de los datos involucró registros de audio, vídeo, fotografías, registros escritos de los alumnos y anotaciones de la observación participante de la profesora-investigadora. Los resultados de la investigación apuntaron que, con las experiencias vivenciadas, los alumnos utilizaron el lenguaje matemático con mayor dominio de términos matemáticos, además, demostraron apropiarse y / o ampliar conceptos como ángulos, rectas, polígonos regulares y movilizaron tales conocimientos durante la exploración de las propiedades y relaciones de estos objetos.<strong></strong></p><strong>Palavras chave: </strong>Mosaico. Escuela secundaria. Tareas exploratorio-investigativas. Geometría.


2014 ◽  
Vol 11 (4) ◽  
pp. 286-316 ◽  
Author(s):  
Tim Fogarty ◽  
David A. Jones

Purpose – This article aims to review qualitative research on tax practitioners. US tax professionals have always found themselves in a uniquely ambiguous position. Unlike auditors, the espousal of service to the public interest is not constantly articulated. Unlike management consultants, the devotion that practitioners can have to their clients’ interest cannot be unconstrained. Tax practitioners are expected to help clients minimize their tax liabilities, while simultaneously assisting the government collect fair shares of tax revenue. Using semi-structured interviews, the paper examines the nuance of this navigation. Practitioners struggle to serve two masters, albeit imperfectly. The qualitative nature of relationships looms as a disproportionally important factor, often neglected in normative accounts and empirical evaluations Design and methodology/approach – Semi-structured interviews with tax practitioners. Findings – Practitioners struggle to serve two masters, albeit imperfectly. Where they strike the balance is difficult to predict, as people differ in how aggressive they are willing to be. Practitioners want to be ethical and rarely are willing to take positions that they perceive to be dangerous to their livelihood. The fear of audits is also shared. The qualitative nature of relationships looms as a disproportionately important factor, and one that is not well-appreciated in the literature. Research limitations/implications – More study of a qualitative nature is needed. Students need to be given a better idea of the conflicts that exist in practice on a daily basis. More work is needed that exposes the importance of the client interface and the limited value of tax research outside of the marketplace. Practical implications – The long-term relationship with clients is very important to how tax practitioners approach the ambiguities of the tax law. How tax practitioners decide what is worth an investment of their time is under-studied Social implications – The extent to which we can ask individuals to protect the integrity of the tax collection process is debatable as long as they are compensated by self-interested taxpayers. The limits of ethical codes should be revisited in such a complex world. Originality/value – Actually listens to working professions describe their world.


2020 ◽  
Vol 29 (2) ◽  
pp. 290-299
Author(s):  
Julie G. Arenberg ◽  
Ray H. Hull ◽  
Lisa Hunter

Purpose From the Audiology Education Summit held in 2017, several working groups were formed to explore ideas about improving the quality and consistency in graduate education in audiology and externship training. The results are described here from one of the working groups formed to examine postgraduate specialization fellowships. Method Over the course of a year, the committee designed and implemented two surveys: one directed toward faculty and one toward students. The rationale for the survey and the results are presented. Comparisons between faculty and student responses are made for similar questions. Results Overall, the results demonstrate that the majority of both students and faculty believe that postgraduation specialization fellowships are needed for either 1 year or a flexible length. There was a consensus of opinion that the fellowship should be paid, as these would be designed for licensed audiologists. Most believed that the fellowships should be “governed by a professional organization (e.g., American Speech-Language-Hearing Association, American Academy of Audiology, American Doctors of Audiology, etc.),” or less so, a “separate body for this specific purpose.” Potential topics for specialization identified were the following: tinnitus, vestibular, cochlear implants, pediatrics, and intraoperative monitoring. The highest priority attributes for a specialization site were “abundant access to patient populations,” “staff of clinical experts,” and “active research.” The weight put toward these attributes differed between faculty and students with faculty prioritizing “university/academic centers,” and “access to academic coursework in the fellowship area.” The faculty rated “caseload diversity,” “minimum hours,” “research,” and “academic affiliation” as requirements for a fellowship site, with less weight for “coursework” and “other.” Finally, the students valued “improved personal ability to provide exceptional patient care,” “the potential for increased job opportunities,” and the “potential for a higher salary” as benefits most important to them, with lower ratings for “recognition as a subject matter expert” or “potential pathway to Ph.D. program.” Conclusions As a result of the survey, further exploration of a postgraduate specialization fellowship is warranted, especially to determine funding opportunities to offset cost for the sites and to ensure that fellows are paid adequately.


2010 ◽  
Vol 19 (4) ◽  
pp. 100-107 ◽  
Author(s):  
Lindsay Kessel ◽  
Linda Sue Sickman

Abstract This study describes survey results measuring the knowledge undergraduate elementary education major students have about augmentative and alternative communication. Those students with experience and course knowledge surrounding AAC were more knowledgeable. Implications for speech-language pathologists (SLPs) will be addressed, including how SLPs can provide classroom teachers with classroom support for general education teachers.


ASHA Leader ◽  
2011 ◽  
Vol 16 (12) ◽  
pp. 22-23
Author(s):  
Amy Hasselkus
Keyword(s):  

2012 ◽  
Vol 2 (1) ◽  
pp. 25-33 ◽  
Author(s):  
Michaela Heese

Members of the Civil Air Navigation Services Organisation have committed themselves to measure and improve safety culture within their organizations by 2013 ( CANSO, 2010 ). This paper attempts to offer support to air navigation service providers that have already implemented a standardized safety culture survey approach, in the process of transforming their safety culture based on existing survey results. First, an overview of the state of the art with respect to safety culture is presented. Then the application of the CANSO safety culture model from theory into practice is demonstrated based on four selected case studies. Finally, a summary of practical examples for driving safety culture change is provided, and critical success factors supporting the safety culture transformation process are discussed.


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