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Book part
Publication date: 19 December 2017

Karin Klenke

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Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

Available. Content available
Book part
Publication date: 16 August 2021

Abstract

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Intercultural Management in Practice
Type: Book
ISBN: 978-1-83982-827-0

Available. Content available
Book part
Publication date: 2 January 2019

Abstract

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Language, Teaching, and Pedagogy for Refugee Education
Type: Book
ISBN: 978-1-78714-799-7

Available. Open Access. Open Access
Article
Publication date: 27 March 2020

Ferdi Celikay

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…

7704

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.

Details

Journal of Economics, Finance and Administrative Science, vol. 25 no. 49
Type: Research Article
ISSN: 2077-1886

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Article
Publication date: 1 March 2013

Frances M. Amatucci, Nelson Pizarro and Jay Friedlander

This article proposes that sustainability represents a paradigmatic shift from traditional perspectives in entrepreneurship education. This “call to action” argues that it is…

2133

Abstract

This article proposes that sustainability represents a paradigmatic shift from traditional perspectives in entrepreneurship education. This “call to action” argues that it is imperative for entrepreneurship scholars and practitioners to add sustainability to academic curricula and consulting support activities. The evolutionary development of entrepreneurship from the traditional profit-oriented perspective to sustainable entrepreneurship is described. A case study of an academic institution, which has successfully incorporated sustainability principles into its curriculum, is provided.This article is among the first that details the importance of a paradigmatic shift because “business as usual” is no longer effective in the twenty-first century.

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New England Journal of Entrepreneurship, vol. 16 no. 1
Type: Research Article
ISSN: 1550-333X

Keywords

Available. Content available
Book part
Publication date: 19 March 2019

Sadia Samar Ali, Rajbir Kaur and Jose Antonio Marmolejo Saucedo

Free Access. Free Access

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Best Practices in Green Supply Chain Management
Type: Book
ISBN: 978-1-78756-216-5

Available. Open Access. Open Access
Article
Publication date: 6 April 2021

Ahmed Elbassoussy

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.

7589

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.

Details

Journal of Humanities and Applied Social Sciences, vol. 4 no. 3
Type: Research Article
ISSN:

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 February 2024

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)…

1494

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.

Details

Central European Management Journal, vol. 32 no. 2
Type: Research Article
ISSN: 2658-0845

Keywords

Available. Content available
Book part
Publication date: 24 June 2024

Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu

Free Access. Free Access

Abstract

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Cognitive Psychology and Tourism
Type: Book
ISBN: 978-1-80262-579-0

Available. Content available
Book part
Publication date: 19 August 2020

Abstract

Details

Integrating Community Service into Curriculum: International Perspectives on Humanizing Education
Type: Book
ISBN: 978-1-83909-434-7

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