Ayse K. Uskul and Daphna Oyserman
We integrate cross-cultural literature with broader literature in survey methodology, human cognition, and communication. First, we briefly review recent work in cognitive survey…
Abstract
We integrate cross-cultural literature with broader literature in survey methodology, human cognition, and communication. First, we briefly review recent work in cognitive survey methodology that advances our understanding of the processes underlying question comprehension and response. Then, using a process model of cultural influence, we provide a framework for hypothesizing how cross-cultural differences may systematically influence the meaning respondents make of the questions that researchers ask, how memory is organized, and subjective theories about what constitutes an appropriate answer and therefore the answers participants are likely to give.
David M. Herold, Greg Joachim, Stephen Frawley and Nico Schulenkorf
The progressive importance of the small business sector to the facilitation of economic growth that is necessary for the creation of job opportunities in South Africa, cannot be…
Abstract
The progressive importance of the small business sector to the facilitation of economic growth that is necessary for the creation of job opportunities in South Africa, cannot be overemphasised. The role which tax reform plays in the encouragement of the small business sector is of the utmost importance in providing an enabling environment. The purpose of this article is to address the less advantageous treatment of, especially, assessed losses in the corporate form as opposed to the non‐corporate form. In the course thereof an alternative tax proposal, based on the working of the S Corporation in the United States of America, is put forward, which could improve neutrality between the various enterprise forms. The tax treatment and functioning of the S Corporation is investigated to determine the applicability and practicality of such a treatment of assessed losses and profits for the corporate form in South Africa. Such an application is necessary because of the assumed influence that the treatment of assessed losses have in the choice of an enterprise form. This choice should, however, be based on economic considerations rather than on tax considerations. A neutral tax system should not influence people to choose one course of action above another mainly or solely because their position is more favourable under one of the options.
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Jennifer Dineen, Mark D. Robbins and Bill Simonsen
Fiscal conditions and budget constraints in the United States have placed solutions to budget deficit problems at the center of the public policy debate. Preferences for deficit…
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Fiscal conditions and budget constraints in the United States have placed solutions to budget deficit problems at the center of the public policy debate. Preferences for deficit reduction strategies are likely to be heavily associated with particular ideologies and other demographic and economic variables. Therefore, since this study is a true randomized experiment, it provides strong evidence about the influence of question wording on deficit reduction preferences, and therefore the likelihood it is susceptible to manipulation. We find clear evidence that using the word ‘tax’ significantly and substantially influences respondents’ choices. This result is robust over two experimental trials about a year apart and whether or not control variables are included.
The TUL serves as an information centre, but is in fact a network node which is part of a shared pool. In spite of the decentralization of bibliographic data files the…
Abstract
The TUL serves as an information centre, but is in fact a network node which is part of a shared pool. In spite of the decentralization of bibliographic data files the file‐managing documentation centre is still important in maintaining the efficient utilization of available resources. Changes in the management of Scientific and Technical Information Systems and Services may be counter‐productive if policy and planning move away from the broad view; e.g. cost‐effectiveness in the narrow sense cannot always be the condition for financial support. Professional ethics, especially in the distribution of responsibilities for selection and the use of available information, should receive more attention. Vital issues are research on needs for new services and education of both user and custodian in the exploitation of available information resources. This involves an active appreciation of the ethical content, its meaning and implications for professional conduct.
Elizabeth H. Bradley and Carlos Alamo-Pastrana
The chapter summarizes key literature, including emerging ideas, that is pertinent to the question of how organizations and their leadership deal with and are resilient through…
Abstract
The chapter summarizes key literature, including emerging ideas, that is pertinent to the question of how organizations and their leadership deal with and are resilient through crises – highlighting what works in surviving unexpected crises. The chapter presents an illustration of organizational response; it concludes with an analysis of what is missing from the literature and recommends a path forward to expanding actionable knowledge in this area. Multiple, interdependent factors that foster resilience are identified including (1) being sensitive to possible threats – even seemingly small failures, (2) not relying on simple interpretations of events but rather seeking diversity to create a complete view of the environment, (3) leadership that embraces communication, transparency, and continuous learning, (4) valuing expertise and allowing expert staff to make decisions during a crisis, and (5) a cultural commitment to a resiliency mindset that accepts failures as opportunities to learn and improve. Emerging concepts that may foster resilience but require more research include managing paradox, emotional ambivalence and diversity. Additional areas for fruitful research include: the impact of short-term versus long-term, or successive, crises; external versus internal shocks and the framing of the source of shocks; how crisis affect the pace of innovation and change; the role of diversity in organizational responses to crises; and a set of methodological opportunities to leverage natural experiments or simulations in ways that allow for longitudinal data illuminating the full cycle of crises across organizations from anticipation, to response, to longer-term adaptation to the new normal.
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Paley's and Hardy's inequality are proved on a Hardy-type space for the Fourier–Dunkl expansions based on a complete orthonormal system of Dunkl kernels generalizing the classical…
Abstract
Purpose
Paley's and Hardy's inequality are proved on a Hardy-type space for the Fourier–Dunkl expansions based on a complete orthonormal system of Dunkl kernels generalizing the classical exponential system defining the classical Fourier series.
Design/methodology/approach
Although the difficulties related to the Dunkl settings, the techniques used by K. Sato were still efficient in this case to establish the inequalities which have expected similarities with the classical case, and Hardy and Paley theorems for the Fourier–Bessel expansions due to the fact that the Bessel transform is the even part of the Dunkl transform.
Findings
Paley's inequality and Hardy's inequality are proved on a Hardy-type space for the Fourier–Dunkl expansions.
Research limitations/implications
This work is a participation in extending the harmonic analysis associated with the Dunkl operators and it shows the utility of BMO spaces to establish some analytical results.
Originality/value
Dunkl theory is a generalization of Fourier analysis and special function theory related to root systems. Establishing Paley and Hardy's inequalities in these settings is a participation in extending the Dunkl harmonic analysis as it has many applications in mathematical physics and in the framework of vector valued extensions of multipliers.
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In this chapter, Turkish educational system and institutional quality assessment initiatives of education are explained. And also, the relationship between educational quality…
Abstract
In this chapter, Turkish educational system and institutional quality assessment initiatives of education are explained. And also, the relationship between educational quality assurance (QA) in Turkey and issues of effective schooling is summarised in terms of Turkish literature.
Education is widely accepted as a lifelong process. The school is an institution established in order to provide qualified education which contains complex and more abstract knowledge and ideas as well as literacy and simple numerical skills to the students. Each country has basically established education systems and educational institutions to ensure social integration, continuity and stability, and to sustain the social and cultural heritage of a society. Education in Turkey is one of the state’s basic functions according to the constitution and performed under the supervision and control of the state with the declaration of the Republic of Turkey. Ministry of National Education is responsible for the implementation of all education activities centrally managed in the Republic of Turkey. Higher Education Council (YÖK) is responsible for the management and thus the quality processes of the higher education institutions in Turkey. Two major attempts in this perspective are YÖK, which assesses the institutions with standards which are coherent with international accreditation institutions, and Higher Education Quality Council (YÖKAK), an independent and specific council which is established by YÖK. YÖK and YÖKAK are governmental-based quality-assessment institutions. Association for Evaluation and Accreditation of Teacher Colleges’ Educational Programs (EPDAD) is also an independent institution for quality assessment of education faculties which focusses on teacher training and education. The purpose of EPDAD is to strengthen the student learning in formal training and to ensure the quality standards for candidate teachers. Any undergraduate programme which meets the standards of EPDAD is accredited for three years. Standards of EPDAD are detailed in this chapter.
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Raquel Meyer Alexander, LeAnn Luna and Steven L. Gill
Section 529 college savings plans are tax-favored investment vehicles, which saw tremendous growth after the Economic Growth and Tax Relief Reconciliation Act of 2001 expanded 529…
Abstract
Section 529 college savings plans are tax-favored investment vehicles, which saw tremendous growth after the Economic Growth and Tax Relief Reconciliation Act of 2001 expanded 529 plan benefits to include tax-free distributions for qualified higher education expenses. However, regulators, the press, and fund advisors criticized the Section 529 college savings plan industry for inadequate and nonuniform disclosures of investor information, such as historical returns, fees, taxes, and underlying investments. We investigate consumers’ investment choices after a disclosure regime change in 2003 and find that after enhanced disclosures became widely available, investors selected fewer plans offered exclusively through brokers, increasingly chose portfolios based on past investment performance, but remained unresponsive to state tax benefit disclosures. We also analyze the plans’ performance and find evidence that 529 investors are constrained to invest in portfolios with high, return-eroding fees. Nearly 20 percent of the portfolios have a statistically significant negative alpha, the measure of risk-adjusted excess return, while less than 1 percent have a statistically significant positive alpha.
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Vassiliki Papatsiba and Eliel Cohen
Responding to the knowledge needs of stakeholders has been a defining feature of higher education research. However important responsiveness is, it does not automatically assume…
Abstract
Responding to the knowledge needs of stakeholders has been a defining feature of higher education research. However important responsiveness is, it does not automatically assume beneficial change of policy or practice as a result. When research generates impact beyond the academy, little is known about its epistemic, organisational and temporal characteristics and their links. Are these knowledge characteristics a typical reflection of the field or do they have a certain specificity that may account for their reach into the wider spheres of policy and practice and society at large? In this chapter, we look at the knowledge characteristics of higher education research that was submitted for the ‘impact’ element of the 2014 Research Excellence Framework (REF 2014) – the United Kingdom's national level assessment of research. We identified 53 impact case studies within a broadly defined and multidisciplinary field of higher education research. We investigate the theories and methodologies used, the researchers and institutions that conducted the research, its sponsors and the timescales of the various research projects. In the United Kingdom, the REF includes assessment of nonacademic impact. The latter has emerged as a key criterion and a metric for evaluating and funding academic research. We contribute a sociological conceptualisation of the knowledge characteristics and their links as an ‘epistemic-organisational-temporal nexus’ at which actors' interests intersect. This conceptual framework advances our understanding of the investigated multidisciplinary research field, with relevance to applied social sciences generally.