The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies…
Abstract
Purpose
The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure. The purpose of this study is to examine how the changes in some macroeconomic indicators affect the tax burden.
Design/methodology/approach
System generalized method of moments approach is used for 34 Organisation for Economic Co-operation and Development (OECD) members in the period of 1993-2016.
Findings
Based on the research findings, variables such as income per capita, foreign trading volume, the capacity of employment, unemployment and economic share of industry sector effect tax burden in a statistically significant and positive direction. The reason that lies behind the positive effect of unemployment on tax burden is the fact that the sense of social state is not abandoned. Thus, it is predicted that the state will increase public transfer expenditures in the short term due to unemployment, this increase will impose a financial burden on the public sector both in the medium and long term and finally, there will be an increase in the tax burden.
Originality/value
Results in the literature suggest that there are many reasons for increasing tax burden such as socio-economic development, financial and organizational structure and the globalization process. However, according to this study, it seems that gross domestic product per capita, the size of the industry sector, openness, employment capacity and unemployment rate also have a positive and significant effect on tax burden in the long run. Ultimately, these results demonstrate that tax burden, one of the most important indicators of the public sector size in the sample of the states and period in hand, is influenced positively by all independent variables and increases slightly but surely. These results suggest that the tax state is still a determinative factor in the socioeconomic field within its taxation tools.
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The purpose of this study is to identify various Russian manifestations on expanding its role in sub-Saharan Africa, as well as shed light on the major obstacles it may face.
Abstract
Purpose
The purpose of this study is to identify various Russian manifestations on expanding its role in sub-Saharan Africa, as well as shed light on the major obstacles it may face.
Design/methodology/approach
The research paper uses the “national role theory” to analyze the factors that helped in the growing Russian role in sub-Saharan African countries. It assumes that every state seeks to play a particular role, and that role is reflected in its foreign policy, which is known as “role performance,” and this role originates from several sources. On the other hand, this role faces various obstacles, mostly from the external environment, especially the international system’s structure, global values and international obligations, known as “role prescriptions.”
Findings
Despite Russia’s ability to use all its capacities in expanding its role in the African continent, the degree of its influence varied from one field to another. While it was very influential in the military, security, political, diplomatic and technical fields, it is relatively less in the economic and counter-terrorism areas.
Research limitations/implications
This study paves the way for further researches related to international competition over sub-Saharan Africa, whether economically, militarily or politically, in addition to other studies related to potential cooperation opportunities, especially in security and combating terrorism.
Originality/value
This research’s significance stems from using the existing theoretical structure represented in national role theory in analyzing the Russian orientation toward sub-Saharan Africa, giving more attention to the latest developments in Russian strategy, as well as clarifying the major obstacles that may hinder its activities.
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Katarzyna Piwowar-Sulej, Ewa Popowicz and Adam Sulich
The article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC)…
Abstract
Purpose
The article explores the linkages between the type of environmental strategy (ES), the use of internal communication (IC), and the greening of organizational culture (OC). Moreover, the article empirically examines whether company size matters in the use of environmental IC practices in the green context. Additionally, the article considers differences between people employed at different organizational hierarchy levels. The basis for such a comparison is their opinions about the effectiveness of communication practices.
Design/methodology/approach
Empirical research employed a survey method done on 199 organizations in 2020. Statistical analyses used the chi-squared test, Kendall’s Tau-b correlation coefficient, and the Mann–Whitney U test.
Findings
The research showed that companies with a proactive green strategy more often use different communication practices related to ES and have a greener culture. The study proved that larger companies more often use the analyzed communication practices. However, we found no significant difference in opinion between middle managers and line employees about the effectiveness of these practices.
Practical implications
The main contribution to business practice is the exploratory model based on the empirical study, which allows organizations to successfully implement the ES.
Originality/value
Studies rarely combine the three organizational elements: IC, OC, and ES. This article provides new empirical evidence on relationships between features of OC, green strategy types, and communication practices.
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With pay transparency (PT) as an emerging trend in organizations around the world and the European Union promoting open pay regulations, PT is of increasing interest to…
Abstract
Purpose
With pay transparency (PT) as an emerging trend in organizations around the world and the European Union promoting open pay regulations, PT is of increasing interest to scientists, managers and policymakers. However, it is still unclear what people think about PT and what theoretical perspectives might explain people's views on transparent pay. Therefore, the purpose of this paper is to explore and systematize opinions about PT and to propose theoretical frameworks to understand different reactions to it.
Design/methodology/approach
Qualitative reflexive thematic analysis of the Internet debate that emerged in Poland in 2019 in response to the proposition of new law regulations aimed to improve PT by introducing obligatory pay ranges in job offers.
Findings
The author's analysis revealed a set of 41 specific and often opposite opinions about PT, which allow for the systematization of hopes and concerns related to PT around the 7 favorable and 6 unfavorable higher-order themes.
Social implications
The author's results might inform policymakers and managers about the possible risks and benefits of PT implementation. Revealed opposite opinions about PT raise awareness that PT policies, while solving some social problems, might simultaneously create others.
Originality/value
The author provides new insights into opinions that people hold about transparent pay based on real-world data. The author suggests theoretical perspectives for understanding and predicting reactions to PT, such as Hobfoll's Conservation of Resources Theory and Adam`s Equity Theory. Based on this, the authors propose that opposite opinions about PT might be explained by (a) perceived pay dispersion fairness and (b) perceived PT costs-benefits ratio.
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Cristina Mele and Tiziana Russo-Spena
In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology…
Abstract
Purpose
In this article, we reflect on how smart technology is transforming service research discourses about service innovation and value co-creation. We adopt the concept of technology smartness’ to refer to the ability of technology to sense, adapt and learn from interactions. Accordingly, we seek to address how smart technologies (i.e. cognitive and distributed technology) can be powerful resources, capable of innovating in relation to actors’ agency, the structure of the service ecosystem and value co-creation practices.
Design/methodology/approach
This conceptual article integrates evidence from the existing theories with illustrative examples to advance research on service innovation and value co-creation.
Findings
Through the performative utterances of new tech words, such as onlife and materiality, this article identifies the emergence of innovative forms of agency and structure. Onlife agency entails automated, relational and performative forms, which provide for new decision-making capabilities and expanded opportunities to co-create value. Phygital materiality pertains to new structural features, comprised of new resources and contexts that have distinctive intelligence, autonomy and performativity. The dialectic between onlife agency and phygital materiality (structure) lies in the agencement of smart tech–enabled value co-creation practices based on the notion of becoming that involves not only resources but also actors and contexts.
Originality/value
This paper proposes a novel conceptual framework that advances a tech-based ecology for service ecosystems, in which value co-creation is enacted by the smartness of technology, which emerges through systemic and performative intra-actions between actors (onlife agency), resources and contexts (phygital materiality and structure).
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Andreas Kuckertz, Elisabeth S.C. Berger and Alicia Prochotta
This study aims to investigate how Germans' misperceptions of the nature of entrepreneurship influence their attitudes towards entrepreneurial failure.
Abstract
Purpose
This study aims to investigate how Germans' misperceptions of the nature of entrepreneurship influence their attitudes towards entrepreneurial failure.
Design/methodology/approach
Adopting a multivariate regression analysis, the study used data collected from a commercial online market research panel (N = 2,027) reflecting the overall German working population. Attitudinal items on business failure were used to measure the study variables. The study controlled for age, education, employment status, gender, income, whether the respondent knows a failed entrepreneur and the German federal state in which the respondent resides.
Findings
The findings suggest that reservations about failed entrepreneurs become stronger as misperceptions of the nature of entrepreneurship worsen. The results also show that failure reservations vary regionally over the 16 German federal states.
Practical implications
Nationwide efforts regarding the stimulation of entrepreneurship and the acceptance of entrepreneurial failure are insufficient for removing failure reservations, as they neglect regional cultural differences. The results suggest that it is not enough just to invest in efforts to create a failure-friendly culture, and that a better general education about the realities of entrepreneurship is a prerequisite.
Originality/value
The study generates insights into how the overall population in an innovation-driven economy perceives entrepreneurship and entrepreneurial failure. Moreover, the work delves into the reasons why parts of German society reject failed entrepreneurs. Hence, this study can aid the drafting of effective policy initiatives at the regional and national levels.
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Agnieszka Chmielewska, Bartlomiej Adam Wysocki, Elżbieta Gadalińska, Eric MacDonald, Bogusława Adamczyk-Cieślak, David Dean and Wojciech Świeszkowski
The purpose of this paper is to investigate the effect of remelting each layer on the homogeneity of nickel-titanium (NiTi) parts fabricated from elemental nickel and titanium…
Abstract
Purpose
The purpose of this paper is to investigate the effect of remelting each layer on the homogeneity of nickel-titanium (NiTi) parts fabricated from elemental nickel and titanium powders using laser powder bed fusion (LPBF). In addition, the influence of manufacturing parameters and different melting strategies, including multiple cycles of remelting, on printability and macro defects, such as pore and crack formation, have been investigated.
Design/methodology/approach
An LPBF process was used to manufacture NiTi alloy from elementally blended powders and was evaluated with the use of a remelting scanning strategy to improve the homogeneity of fabricated specimens. Furthermore, both single melt and up to two remeltings were used.
Findings
The results indicate that remelting can be beneficial for density improvement as well as chemical and phase composition homogenization. Backscattered electron mode in scanning electron microscope showed a reduction in the presence of unmixed Ni and Ti elemental powders in response to increasing the number of remelts. The microhardness values of NiTi parts for the different numbers of melts studied were similar and ranged from 487 to 495 HV. Nevertheless, it was observed that measurement error decreases as the number of remelts increases, suggesting an increase in chemical and phase composition homogeneity. However, X-ray diffraction analysis revealed the presence of multiple phases regardless of the number of melt runs.
Originality/value
For the first time, to the best of the authors’ knowledge, elementally blended NiTi powders were fabricated via LPBF using remelting scanning strategies.
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Tamilarasu Sinnaiah, Sabrinah Adam and Batiah Mahadi
The purpose of this paper is to present a conceptual framework for integrating strategic thinking factors, organisational performance and the decision-making process.
Abstract
Purpose
The purpose of this paper is to present a conceptual framework for integrating strategic thinking factors, organisational performance and the decision-making process.
Design/methodology/approach
The methodology involves a synthesis of literature and proposes a framework that explores the relationship between strategic thinking enabling factors, organisational performance and the moderating effect of decision-making styles.
Findings
The framework includes strategic thinking enabling factors (systems perspective, focused intent, intelligent opportunism, thinking in time and hypothesis-driven analysis), organisational performance and the moderating effect of decision-making styles (intuitive and rational).
Research limitations/implications
This research results in a conceptual model only; it remains to be tested in actual practice. The expanded conceptual framework can serve as a basis for future empirical research and provide insights to practitioners into how to strengthen policy development in a strategic planning process.
Originality/value
A paradigm shift in the literature proves that strategic management and decision-making styles are vital in determining organisational performance. This paper highlights the importance of decision-making styles and develops a framework for strategic management by analysing the existing strategic management literature.
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Tinashe Musasa and Tshepo Tlapana
This study aims to ascertain the significance of retail service quality dimensions on shopping frequency at supermarkets in Durban. This study also adopts the Retail Service…
Abstract
Purpose
This study aims to ascertain the significance of retail service quality dimensions on shopping frequency at supermarkets in Durban. This study also adopts the Retail Service Quality Scale (RSQS) to South African supermarket consumers.
Design/methodology/approach
Primary data were collected from 399 consumers through mall intercepts using an adapted RSQS. Non-probability convenience sampling was utilised in selecting participants from different malls in Durban. To analyse data the SPSS software was utilised with multiple regression analysis to confirm relationships between variables of the study.
Findings
Results indicate a significant linear relationship between retail service quality and shopping frequency. Two of the three dimensions of retail service quality (atmospherics and reliability) have a positive and significant influence on the shopping frequency of consumers whereas one dimension (policy) showed no significant influence on the dependent variable.
Research limitations/implications
Further studies are recommended in ascertaining the reasons behind an insignificant relationship between policy items of service quality and the shopping frequency of consumers.
Practical implications
This study highlights the managerial implications of retail service quality on improved shopping frequency of consumers.
Originality/value
This study suggests a lesser emphasis on policy items specifically personal interaction amongst Durban consumers on their shopping frequency. This might be due to cultural differences as well as the importance of self-service and privacy in supermarkets. Furthermore, this study demonstrates the role of context in providing deviations in retail service quality measurement and conceptualisation.
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Zaminor Zamzamir@Zamzamin, Razali Haron and Anwar Hasan Abdullah Othman
This study investigates the impact of derivatives as risk management strategy on the value of Malaysian firms. This study also examines the interaction effect between derivatives…
Abstract
Purpose
This study investigates the impact of derivatives as risk management strategy on the value of Malaysian firms. This study also examines the interaction effect between derivatives and managerial ownership on firm value.
Design/methodology/approach
The study examines 200 nonfinancial firms engaged in derivatives for the period 2012–2017 using the generalized method of moments (GMM) to establish the influence of derivatives and managerial ownership on firm value. The study refers to two related theories (hedging theory and managerial aversion theory) to explain its findings. Firm value is measured using Tobin's Q with return on assets (ROA) and return on equity (ROE) as robustness checks.
Findings
The study found evidence on the positive influence of derivatives on firm value as proposed by the hedging theory. However, the study concludes that managers less hedge when they owned more shares based on the negative interaction between derivatives and managerial ownership on firm value. Hedging decision among managers in Malaysian firms therefore does not subscribe to the managerial aversion theory.
Research limitations/implications
This study focuses on the derivatives (foreign currency derivatives, interest rate derivatives and commodity derivatives) and managerial ownership that is deemed relevant and important to the Malaysian firms. Other forms of ownership such as state-/foreign owned and institutional ownership are not covered in this study.
Practical implications
This study has important implications to managers and investors. First is on the importance of risk management using derivatives to increase firm value, second, the influence of derivatives and managerial ownership on firm value and finally, the quality reporting on derivatives exposure by firms in line with the required accounting standard.
Originality/value
There is limited empirical evidence on the impact of derivatives on firm value as well as the influence of managerial ownership on hedging decisions of Malaysian firms. This study analyzes the influence of derivatives on firm value during the period in which reporting on derivatives in financial reports is made mandatory by the Malaysian regulator, hence avoiding data inaccuracy unlike the previous studies on Malaysia. This study therefore fills the gap in the literature in relation to the risk management strategies using derivatives in Malaysia.