Yue Liang, Jingqi Dang and Shuai Chen
This study aims to establish the linkage among export tax rebate (ETR), firm innovation and product quality of Chinese agricultural product processing industry (APPI), so that…
Abstract
Purpose
This study aims to establish the linkage among export tax rebate (ETR), firm innovation and product quality of Chinese agricultural product processing industry (APPI), so that more targeted policy implications can be discussed.
Design/methodology/approach
Using highly disaggregated firm-product-destination-level data through 2001 to 2013 of Chinese APPI, this study employs a two-way fixed effects specification to establish the linkage between ETR and product quality, while the mediational model is adopted to examine potential mechanisms.
Findings
Baseline estimates show that a 1% increase in ETR rate leads to a significant increase in the product quality of APPI by 0.12% on the whole. However, there is a nonlinear, inverse-U shaped relationship between ETR and product quality, and the optimal inflection point occurs when ERT rate equals 0.15. Mechanism analyses show that firm innovation is an important impact channel, which explains 9.8% of quality improvement induced by raising ETR. Further heterogeneous analyses reveal both the total effects of ETR on product quality and the mediation effects of innovation are dominated by young SMEs (small and medium-size enterprises).
Practical implications
Authorities can promote the innovation and then product quality improvement of young SMEs by moderately increasing ETR rate. To ensure ETR more effective in improving quality, it is necessary for the government to encourage innovation. Authorities can reduce the risk of innovation failure for low-tech firms by increasing R&D subsidies, while ensuring innovation returns for high-tech firms in combination with stronger intellectual property protection.
Originality/value
First, this is one of the earlier studies to explore the relationship between ETR and product quality specifically for Chinese APPI. Second, we show firm innovation as an important mediator so that policies aim at raising ETR rates are eventually beneficial to product quality. Third, using the highly disaggregated data, we allow ETR rate to vary across different products, which is an improvement in the accuracy of previous literature. Finally, our research provides additional empirical evidence for revealing the micro-mechanism of ETR affecting firm behaviors.
Details
Keywords
Jingqi Zhang, Shaohua Jiang and Xiaomin Qi
The purpose of this paper is to conduct a comprehensive study on building, fire and evacuation, so as to effectively improve the efficiency of building fire evacuation and the…
Abstract
Purpose
The purpose of this paper is to conduct a comprehensive study on building, fire and evacuation, so as to effectively improve the efficiency of building fire evacuation and the management level of fire evacuation site. Make up for the difficulties of BIM technology in effectively connecting building information and fire data.
Design/methodology/approach
First, this paper establishes a fire model and an evacuation model based on BIM information. Then, the safety index (SI) is introduced as a comprehensive index, and the IRI is established by integrating the SI function to evaluate the safety of evacuation routes. Based on these two indices, the IRI-based fire evacuation model is established.
Findings
This study offers an Improved Risk Index (IRI)-based fire evacuation model, which may achieve effective evacuation in fire scenes. And the model is verified by taking the fire evacuation of a shopping center building as an example.
Originality/value
This paper proposes a fire evacuation principle based on IRI, so that the relevant personnel can comprehensively consider the fire factors and evacuation factors to achieve the optimization of building design, thereby improving the fire safety of buildings.