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Martin Ouředníček, Martin Šimon and Martina Kopečná

]. [cit. 20.6. 2015]. Available at: http://www.uppraha.cz/clanek/53/platny-uzemni-plan-hlavnihomesta-prahy KÜHN, M., LIEBMANN, H. (2012): Urban Regeneration – Strategies of Shrinking Cities in Eastern Germany. Die Erde, 143(1–2): 135–152. LADÁNYI, J., SZELÉNYI, I. (1998): Class, ethnicity and urban restructuring in post-communist Hungary. In: Enyedi, Gy. [ed.]: Social Change and Urban Restructuring in Central Europe (pp. 67–86). Budapest, Akadémiai Kiadó. LAIS, K., PENKER, M. (2012): Local Government Budgets Stressed by Population Decline? - An

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Aida Margelytė-Pleskienė and Jolita Vveinhardt

. Halbesleben, K. L., Tolbert, C. M. (2014). Small, Local, and Loyal: How Firm Attributes Affect Workers’ Organizational Commitment // Local Economy. Vol. 29, No. 8, pp. 795–809. doi10.1177/0269094214556980 45. Han, J., Woo, H., Ju, E., Lim, S., Han, S. (2013). Effects of Nurses’ Social Capital on Turnover Intention: Focused on the Mediating Effects Organizational Commitment and Organizational Cynicism // Journal of Korean Academy of Nursing. Vol. 43, No. 4, pp. 517–525. doi: 10.4040/jkan.2013.43.4.517 46. Jena, L. K., Bhattacharyya, P., Pradhan, S. (2017

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Margaret Heffernan and Eoin Rochford

also use their networks to overcome job uncertainty ( Burkhardt and Brass, 1990 ; Rice and Aydin, 1991 ). Social networks can help or hinder employer efforts to promote psychological contracts that are mutually beneficial to both employees and the employer. The two network influence mechanisms being investigated in this paper draw on the recent work of Dabos and Rousseau (2013) and are (1) social status and (2) local ties/connectedness. Social status looks at network position – specifically the position each individual holds in the larger informal network or

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Joanna Rosak-Szyrocka

References A ij , K.,A ernoudts , R., J oosten , G. 2015. Comparison of Leadership Traits among Chief Executive Officers (CEOs) in High-performing, Lowperforming and Lean-Management Hospitals in the USA , British Journal of Education, Society & Behavioural Science, 9(2), 118-130. A usten , A. 2010. Organizacja i zarządzanie,, Wydawnictwo Politechniki Śląskiej, Gliwice, Nr 4 (12), 25-43. B aysaka , B., Y enerb , M.I. 2015. The Relationship Between Perceived Leadership Style And Perceived Stress On Hospital Employees , Procedia - Social And

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Mats Höglund

1 Introduction In a previous article, published in Intertax 2014 , tax psychology is described in terms of communication and how the Tax Agency and the taxable person interact and perceive each other from the perspectives of psychology, jurisprudence and ethics. Professional communication was emphasised as particularly important in tax law disputes, as it can help to avoid unnecessary tax processes and personal stress. The ethical values involved in empathic and professional communication were likewise considered beneficial since the taxpayers can feel

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Hans J.L.M. Gribnau and Ave-Geidi Jallai

towards tax authorities for tackling aggressive tax planning issues ( OECD 2015a ). CbC reporting encompasses a three-tiered approach to transfer pricing documentation that should consist of a master file, a local file and a CbC report. Moreover, there is a proposal for public CbC reporting to enhance public scrutiny of corporate income taxes borne by multinationals which will ‘further foster corporate responsibility’ ( European Commission 2016b , 9). For more detailed discussion of CbC Reporting, see OECD 2015a and European Commission 2016b . However, these