Edith Steinhäuser, Lutz Stamp and Lutz Brandt
The purpose of this paper is to examine the use of additives in formaldehyde‐free copper‐plating solutions with low reducing agent (RA) concentration to improve the start reaction…
Abstract
Purpose
The purpose of this paper is to examine the use of additives in formaldehyde‐free copper‐plating solutions with low reducing agent (RA) concentration to improve the start reaction of electroless copper deposition and to enable a copper‐plating process which is more environmentally friendly.
Design/methodology/approach
Different additives were investigated and their influence on the plating reaction and deposition rate was elucidated using several deposition trials.
Findings
On palladium‐activated base material, the additives reacted with the palladium and generated additional electrons in the initial phase of the deposition. Thus, the adequate supply of electrons from two sources (RA and additive) permits the deposition of a homogeneous and compact copper layer.
Research limitations/implications
At the present time, formaldehyde is the established RA in the electroless copper metallization process used with plated through‐holes. Because of its environmental impact, there is a need to replace formaldehyde. In this investigation, the more environmentally friendly glyoxylic acid is used as an autocatalytic RA. However, glyoxylic acid is more expensive and causes undesirable side reactions. In order to keep process costs under control, the concentration of glyoxylic acid in the copper bath should be reduced without affecting the quality of the copper deposits.
Originality/value
Additives can compensate for the lower RA concentration, and thus the lack of essential electrons for the copper deposition.
Details
Keywords
Diarmaid Addison Smyth and Kieran McQuinn
The Irish fiscal position was significantly affected by the recent financial crisis. Budgetary surpluses quickly gave way to significant deficits post 2007, culminating into a…
Abstract
Purpose
The Irish fiscal position was significantly affected by the recent financial crisis. Budgetary surpluses quickly gave way to significant deficits post 2007, culminating into a lengthy excessive deficit procedure and entry into a formal EU/IMF assistance programme in 2010. Much of the deterioration in the public finances was caused by a sharp decline in property-related taxes because the Irish housing market rapidly contracted. In this paper, the authors quantify the extent to which disequilibria in the housing market can affect the tax take, finding significant implications over an extended period.
Design/methodology/approach
The authors attempt to quantify the extent of housing-related tax windfall gains and losses in Ireland over a 30-year period as a result of disequilibrium in the housing market. This involves a three-step modelling approach where we relate property-dependent taxes to the housing market while estimating equilibrium in the latter before solving for the tax take consistent with that equilibrium. In so doing, the authors find that the fiscal position compatible with equilibrium in the housing market has at times diverged greatly from actual outturns.
Findings
This paper confirms the significant role played by the housing market in influencing both the tax-take and the overall fiscal position. The authors find that there have been a number of instances where excesses in the housing market have spilled over into fiscal aggregates, notably in the housing bubble period between 2003 and 2008. However, with the on-going adjustments in the housing market, it would appear that prices and volumes have overcorrected in recent years. Overall, much greater emphasis should be given to the role of the housing market in forecasting key taxation aggregates.
Originality/value
The recent crisis highlighted how domestic policy mistakes (both in terms of budgetary planning and financial market regulation) can greatly amplify economic shocks. Irish budgetary policy in the run up to the financial crisis of 2008/2009 was clearly based on unsustainable levels of housing-related tax receipts. This paper highlights the need for a much more granular approach in framing tax forecasts and in assessing the public finances by more explicitly factoring in housing market developments.
Details
Keywords
Kyle Turner, T. Russell Crook and Alex Miller
The purpose is to assess current construct measurement in social entrepreneurship and provide recommendations for future construct measurement on the topic.
Abstract
Purpose
The purpose is to assess current construct measurement in social entrepreneurship and provide recommendations for future construct measurement on the topic.
Methodology/design
We use content analysis to assess the construct measurement practices in social entrepreneurship research. Prior studies were coded and analyzed to assess the way social entrepreneurship researchers have developed measures for key constructs in the social entrepreneurship literature. The content analysis allows for the examination of the number, type, and measures associated with social entrepreneurship research and for the comparison with the construct measurement practices in entrepreneurship research, in general.
Findings
We suggest that, while initial quantitative research has provided a useful start for empirical analysis of social entrepreneurship, future research can be improved by developing and applying stronger measures of key constructs, such as social value, mission consistency, and performance of social enterprises.
Originality/value
This chapter takes a content analytic approach to provide evidence regarding how a foundational element such as construct measurement has developed within social entrepreneurship research. We also propose directions for improving future research by validating and strengthening measurements of core constructs in social entrepreneurship.
Details
Keywords
Matthew Lee, Julie Battilana and Ting Wang
Despite the increase in empirical studies of social enterprise in management and organization research, the lack of a cohesive knowledge base in this area is concerning. In this…
Abstract
Purpose
Despite the increase in empirical studies of social enterprise in management and organization research, the lack of a cohesive knowledge base in this area is concerning. In this chapter, we propose that the underdevelopment of the attendant research infrastructure is an important, but oft-overlooked, barrier to the development of this body of empirical research.
Design/methodology
We explore this proposition through a review of 55 empirical studies of social enterprises published in the last fifteen years, in which we examine the mix and trajectory of research methods used and the research infrastructure on which these studies depend.
Findings
We find that empirical research has used social enterprise largely as a context for theory development, rather than deductively testing, and thus building upon, existing theories. The latter pattern is due largely to the absence of two key dimensions of infrastructure: well-defined samples, and consistent, operational measures of social enterprise success. Finally, we identify present trends along both dimensions that contribute to changing the research infrastructure for empirical social enterprise research.
Originality/value
Our analysis highlights the critical need for research infrastructure to advance empirical research on social enterprise. From this perspective, research infrastructure-building provides an important opportunity for researchers interested in social enterprise and others interested in enabling high-quality empirical research in this setting.
Details
Keywords
Ebony M. Duncan-Shippy, Sarah Caroline Murphy and Michelle A. Purdy
This chapter examines the framing of the Black Lives Matter (BLM) Movement in mainstream media. An analytic sample of 4,303 articles collected from the Dow Jones Factiva database…
Abstract
This chapter examines the framing of the Black Lives Matter (BLM) Movement in mainstream media. An analytic sample of 4,303 articles collected from the Dow Jones Factiva database reveals variation in depth, breadth, and intensity of BLM coverage in the following newspapers between 2012 and 2016: The St. Louis Post-Dispatch, The New York Times, The Washington Post, The Wall Street Journal, and Al Jazeera English. We review contemporary literature on racial inequality and employ Media Framing and Critical Race Theory to discuss the implications of our findings on public perceptions, future policy formation, and contemporary social protest worldwide.
Details
Keywords
Misbegotten, misnamed, antisocial homo oeconomicus is nowcontrasted with the more human personae of homo oeconomicushonorabilis, the “open”/ “Semi‐economic Man”of Pantaleoni and…
Abstract
Misbegotten, misnamed, antisocial homo oeconomicus is now contrasted with the more human personae of homo oeconomicus honorabilis, the “open”/ “Semi‐economic Man” of Pantaleoni and Marshall, the still arcane homo oeconomicus humanus of Nitsch and Malina, and (most recently) the positivistic (neo‐) homo socio‐economicus of Etzioni et al., which ‐‐in turn – harks back to Smith′s Theory of 1759‐90. Showing the essential identity of modern economics and Aristotle′s oikonomikē, and recognising the ozone layer as pre‐eminent among once‐free but now very scarce resources (chrēmata ) that have to be utilised efficiently and administered prudently, the author joins forces with Herman Daly et al. in proposing an Aristotelian/Biblical homo oeconomus as a “Good Steward” in the spirit of Frigerio′s L′Economo Prudente (1629) and qualitative improvement over the being who has masqueraded as homo oeconomicus. Uniting this prudent conservator and caretaker of our natural endowment with “Homo Faber, the Subject‐creator of Social Economy” of an earlier work yields the antithesis of the veritable homo oeconomicus impudens of Classical‐Neoclassical infamy.
Details
Keywords
THE writer well remembers the interest and enthusiasm with which he received, on its publication, a copy of the first of a series of class lists, issued many years ago by the…
Abstract
THE writer well remembers the interest and enthusiasm with which he received, on its publication, a copy of the first of a series of class lists, issued many years ago by the Public Library of Clerkenwell, under the librarianship of Mr. James Duff Brown. They were admirably compiled and contained several novel features, which made them a type destined to be extensively imitated elsewhere. Now comes from Islington, under the same capable editorship, a catalogue more fundamentally novel, so far at least as Public Library catalogues are concerned, than the class lists above referred to, and destined without question to be far more widely followed, as its advantages and value become generally appreciated. This is—to quote the secondary title—“A classified list of the best books on all subjects in the central, north, and west libraries,” i.e. a select catalogue.
Calvin W.H. Cheong, Miin Huui Lee and Marc Arul Weissmann
This study investigates the effects of credit access and tax structures on the performance of Manufacturing SMEs in Malaysia.
Abstract
Purpose
This study investigates the effects of credit access and tax structures on the performance of Manufacturing SMEs in Malaysia.
Design/methodology/approach
This study uses the dynamic panel system generalized method of moments, controlling for firm-specific as well as macroeconomic effects
Findings
The paper finds that (1) debt funding is not conducive to SME performance; (2) access to non-bank credit sources and tax incentives support SME performance by lowering opportunity costs of riskier projects; (3) existing tax structures in Malaysia inhibit SME growth and encourage manipulation of accounts; and (4) investors in Malaysia prefer SMEs that are more conservative in their accounting and taxation practices.
Research limitations/implications
Access to Malaysian SME data is restricted. Although robust methods are used, there is a chance that different conclusions may arise with a much larger sample.
Practical implications
The findings provide clear direction in the discussion and enactment of new policies that support SME growth especially in support of non-bank credit sources instead of revising tax policies. The paper also contributes by providing guidance to future SME studies that are inhibited by limited access to data.
Originality/value
SME-related studies on credit access and tax structures have often relied on traditional metrics (e.g. total amount of bank loans; tax expenses) to measure its impact on entrepreneurial/SME performance. Although relevant to the past, financial policies have evolved to embrace Industrial Revolution 4.0. This paper is a shift from the traditional by investigating the impact of new and innovative sources of funding such as incubators and crowdfunding. Also, since one cannot exist without the other, examining the joint impact of credit access and tax structures provides a more holistic view on policy-making, something prior studies have not addressed.
Details
Keywords
Susanne Ollila and Anna Yström
This chapter asks how we can understand the managerial practices in open innovation, a recently popularized way of organizing innovative work. Open innovation implies opening up…
Abstract
This chapter asks how we can understand the managerial practices in open innovation, a recently popularized way of organizing innovative work. Open innovation implies opening up the borders of the organization, creating a context where conventional steering and managerial tools no longer apply. Utilizing a collaborative research approach, following an open innovation collaboration over 8 years, this chapter outlines the managerial practices that direct the collaboration. These practices are important for meaning making and identity creation in the collaboration and can be understood as a form of authorship, a continuous intervention strategy to manage, develop and change the organizational context.
Details
Keywords
Perceiving discrimination and unequal treatment as a problem implies an underlying value of human equality. Argues that such prescriptive equality is more powerful and more…
Abstract
Perceiving discrimination and unequal treatment as a problem implies an underlying value of human equality. Argues that such prescriptive equality is more powerful and more persuasive to the extent that it is built on a presumption of descriptive human equality. Explores the philosophical prerequisites for holding the presumption of actual equality. In the last part, surveys critically the general stance of economics regarding an affirmation of descriptive equality.