R&D tax incentives and innovation: unveiling the mechanisms behind innovation capacity

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cicero Eduardo Walter ◽  
Manuel Au-Yong-Oliveira ◽  
Cláudia Miranda Veloso ◽  
Daniel Ferreira Polónia
Keyword(s):  
Structural Equation Modeling ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Spillover Effect ◽  
Tax Incentives ◽  
Equation Modeling ◽  
Content Type ◽  
Organizational Attributes ◽  
Innovation Capacity

PurposeThere is a scarcity of empirical evidence in the literature on the chain of causality involving tax incentives for Research and Development (R&D) activities and their subsequent transformation into innovation. This study aims to assess the influence of R&D tax incentives on the organizational attributes of Portuguese firms to identify how they are converted into innovation.Design/methodology/approachA structural research model consisting of 339 companies that benefited from the Fiscal Incentive System supporting R&D in Enterprises, during the period from 2013 to 2016, was developed. This was done to assess the role of R&D tax incentives on the organizational attributes that form the innovation capacity. The model was validated using the multivariate statistical technique of structural equation modeling with partial least squares estimation (partial least squares structural equation modeling – PLS-SEM).FindingsThe results found suggest that although it is not possible to unequivocally identify the mechanisms used to convert tax incentives into innovation, it is possible to conclude that they play an important spillover effect for the construction and strengthening of organizational attributes. These form the basis of innovation capacity, to the extent that they positively influence the firms’ total assets, equity, liabilities, number of employees and sales. Hence, contributions are brought to both the literature on tax incentives and the general literature on innovation.Originality/valueFor policymakers, the evidence points to the fact that in addition to the incentives provided, novel mechanisms need to be established to help firms develop their absorptive capacity. The objective is to effectively convert the incentives received into innovation through the organizational attributes analyzed. From the firms’ point of view, the results found suggest that tax incentives act as a catalyst for making R&D investments. Additionally, there is an influence on employability, which effectively enhances the chances of innovation in the long run. Tax incentives received by Portuguese firms also have the effect of promoting economic dynamism – by enhancing the following: investments in infrastructure, the hiring of employees and the increasing of sales, generating positive externalities for both firms and society.

Antecedents of satisfaction and loyalty in different spectator tribes in a football context

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giuseppe Lamberti ◽  
Josep Rialp ◽  
Alexandra Simon
Keyword(s):  
Structural Equation Modeling ◽  
Service Quality ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Design Methodology ◽  
Sport Management ◽  
Equation Modeling ◽  
Emotional Involvement ◽  
Content Type

PurposeExtending existing research in a football context, this study explores how image and service quality influence spectator tribe satisfaction and loyalty and variations in behaviors depending on age, gender and emotional involvement.Design/methodology/approachSpectators aged 18 years and older who attended Barcelona Football Club home La Liga matches were sampled. Partial least squares structural equation modeling (PLS-SEM) was used to analyze the model, and hybrid multigroup PLS-SEM was used to explore observed heterogeneity.FindingsImage and service quality both influence spectator satisfaction and loyalty. Satisfaction and loyalty are associated differently with three tribes: a nonpassionate tribe characterized by low emotional involvement and younger and older passionate tribes composed of emotionally involved spectators aged <30 and >30 years old, respectively.Research limitations/implicationsThis study’s results contribute to strengthening the suitability of PLS-SEM and multigroup in sport management, in particular for analyzing the behavior of specific groups of football spectators.Originality/valueThe findings of this study underline image and service quality as crucial to football spectator satisfaction and loyalty, with emotional involvement and age defining different consumer tribes as potential targets for marketing purposes.

Touring destination and intention to consume indigenous food

2019 ◽  
Vol 122 (6) ◽  
pp. 1883-1896 ◽  
Author(s):  
Kim-Shyan Fam ◽  
Sharifah Nurafizah Syed Annuar ◽  
Kim Lim Tan ◽  
Franklin Hazley Lai ◽  
Ida Anak Ingko
Keyword(s):  
Structural Equation Modeling ◽  
Least Squares ◽  
Partial Least Squares ◽  
Food Consumption ◽  
Food Choice ◽  
Structural Equation ◽  
Design Methodology ◽  
Equation Modeling ◽  
Content Type ◽  
Factors Influencing

Purpose The purpose of this paper is to examine the factors influencing Sabah’s indigenous food consumption, namely Kadazan-Dusun food, among tourists from China, Europe and Malaysia (non-Sabahans). Design/methodology/approach Survey forms were distributed to tourists from China, Europe and Malaysia using purposive sampling at tourist spots in Sabah, Malaysia. In total, 254 responses were collected, and the data were analyzed using the partial least squares structural equation modeling (PLS-SEM). Findings The findings demonstrate that tourists from China and Europe possess some similarities in consuming indigenous food in Sabah. They enjoy trying indigenous food even they are not familiar with the food. Additionally, our findings also show that tourists from China regard sensory appeal as an important aspect of food choice. Meanwhile, it is found that convenience and mood influence Malaysian’s choice of indigenous food. Originality/value This study provides insights regarding Sabah’s Kadazan-Dusun food consumption from foreign and domestic tourists’ perspectives. As such, it also provides direction to the local eateries and relevant tourism authorities to better promote indigenous food to foreign and domestic tourists.

Using partial least squares structural equation modeling in hospitality and tourism

2018 ◽  
Vol 30 (11) ◽  
pp. 3462-3512 ◽  
Author(s):  
Ahmet Usakli ◽  
Kemal Gurkan Kucukergin
Keyword(s):  
Structural Equation Modeling ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Structural Model ◽  
Equation Modeling ◽  
Model Assessment ◽  
Content Type ◽  
Wide Range ◽  
Hospitality And Tourism

PurposeThe purpose of this study is to review the use of partial least squares-structural equation modeling (PLS-SEM) in the field of hospitality and tourism and thereby to assess whether the PLS-SEM-based papers followed the recommended application guidelines and to investigate whether a comparison of journal types (hospitality vs tourism) and journal qualities (top-tier vs other leading) reveal significant differences in PLS-SEM use.Design/methodology/approachA total of 206 PLS-SEM based papers published between 2000 and April 2017 in the 19 SSCI-indexed hospitality and tourism journals were critically analyzed using a wide range of guidelines for the following aspects of PLS-SEM: the rationale of using the method, the data characteristics, the model characteristics, the model assessment and reporting the technical issues.FindingsThe results reveal that some aspects of PLS-SEM are correctly applied by researchers, but there are still some misapplications, especially regarding data characteristics, formative measurement model evaluation and structural model assessment. Furthermore, few significant differences were found on the use of PLS-SEM between the two fields (hospitality and tourism) and between the journal tiers (top-tier and other leading).Practical implicationsTo enhance the quality of research in hospitality and tourism, the present study provides recommendations for improving the future use of PLS-SEM.Originality/valueThe present study fills a sizeable gap in hospitality and tourism literature and extends the previous assessments on the use of PLS-SEM by providing a wider perspective on the issue (i.e. includes both hospitality and tourism journals rather than the previous reviews that focus on either tourism or hospitality), using a larger sample size of 206 empirical studies, investigating the issue over a longer time period (from 2000 to April, 2017, including the in-press articles), extending the scope of criteria (guidelines) used in the review and comparing the PLS-SEM use between the two allied fields (hospitality and tourism) and between the journal tiers (top-tier and other leading).

Methodological research on partial least squares structural equation modeling (PLS-SEM)

2019 ◽  
Vol 29 (3) ◽  
pp. 407-429 ◽  
Author(s):  
Gohar F. Khan ◽  
Marko Sarstedt ◽  
Wen-Lung Shiau ◽  
Joseph F. Hair ◽  
Christian M. Ringle ◽  
...  
Keyword(s):  
Structural Equation Modeling ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Factor Model ◽  
Common Factor ◽  
Knowledge Network ◽  
Equation Modeling ◽  
Content Type ◽  
Methodological Research

Purpose The purpose of this paper is to explore the knowledge infrastructure of methodological research on partial least squares structural equation modeling (PLS-SEM) from a network point of view. The analysis involves the structures of authors, institutions, countries and co-citation networks, and discloses trending developments in the field. Design/methodology/approach Based on bibliometric data downloaded from the Web of Science, the authors apply various social network analysis (SNA) and visualization tools to examine the structure of knowledge networks of the PLS-SEM domain. Specifically, the authors investigate the PLS-SEM knowledge network by analyzing 84 methodological studies published in 39 journals by 145 authors from 106 institutions. Findings The analysis reveals that specific authors dominate the network, whereas most authors work in isolated groups, loosely connected to the network’s focal authors. Besides presenting the results of a country level analysis, the research also identifies journals that play a key role in disseminating knowledge in the network. Finally, a burst detection analysis indicates that method comparisons and extensions, for example, to estimate common factor model data or to leverage PLS-SEM’s predictive capabilities, feature prominently in recent research. Originality/value Addressing the limitations of prior systematic literature reviews on the PLS-SEM method, this is the first study to apply SNA to reveal the interrelated structures and properties of PLS-SEM’s research domain.

The combined use of symmetric and asymmetric approaches: partial least squares-structural equation modeling and fuzzy-set qualitative comparative analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
S. Mostafa Rasoolimanesh ◽  
Christian M. Ringle ◽  
Marko Sarstedt ◽  
Hossein Olya
Keyword(s):  
Structural Equation Modeling ◽  
Comparative Analysis ◽  
Least Squares ◽  
Partial Least Squares ◽  
Fuzzy Set ◽  
Structural Equation ◽  
Qualitative Comparative Analysis ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Content Type

Purpose This study aims to propose guidelines for the joint use of partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) to combine symmetric and asymmetric perspectives in model evaluation, in the hospitality and tourism field. Design/methodology/approach This study discusses PLS-SEM as a symmetric approach and fsQCA as an asymmetric approach to analyze structural and configurational models. It presents guidelines to conduct an fsQCA based on latent construct scores drawn from PLS-SEM, to assess how configurations of exogenous constructs produce a specific outcome in an endogenous construct. Findings This research highlights the advantages of combining PLS-SEM and fsQCA to analyze the causal effects of antecedents (i.e., exogenous constructs) on outcomes (i.e., endogenous constructs). The construct scores extracted from the PLS-SEM analysis of a nomological network of constructs provide accurate input for performing fsQCA to identify the sufficient configurations required to predict the outcome(s). Complementing the assessment of the model’s explanatory and predictive power, the fsQCA generates more fine-grained insights into variable relationships, thereby offering the means to reach better managerial conclusions. Originality/value The application of PLS-SEM and fsQCA as separate prediction-oriented methods has increased notably in recent years. However, in the absence of clear guidelines, studies applied the methods inconsistently, giving researchers little direction on how to best apply PLS-SEM and fsQCA in tandem. To address this concern, this study provides guidelines for the joint use of PLS-SEM and fsQCA.

Videogames-as-a-service: converting freemium- to paying-users through pop-up advertisement value

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Hussain ◽  
Amir Abbasi ◽  
Linda D. Hollebeek ◽  
Carsten D. Schultz ◽  
Ding Hooi Ting ◽  
...  
Keyword(s):  
Structural Equation Modeling ◽  
Least Squares ◽  
Partial Least Squares ◽  
Survey Data ◽  
Structural Equation ◽  
Design Methodology ◽  
Equation Modeling ◽  
Content Type ◽  
Value Model ◽  
Practical Implications

Purpose Though the videogame literature is thriving, little remains known regarding the effectiveness of pop-up ads that appear in videogames. Addressing this gap, this study, therefore, aims to explore pop-up ads as an important tool to prompt gamer-perceived advertisement value and their subsequent intent to install the advertised videogame. Design/methodology/approach To frame the analyses, the authors adopt and extend Ducoffe’s advertising value model by incorporating the visual/audio aesthetic videogame components that are largely overlooked in prior research. Using a self-administered survey, data were collected from 321 online gamers. The authors tested the model by using partial-least-squares-based structural equation modeling (PLS-SEM). Findings The results indicate that pop-up ad-related incentives, entertainment, credibility, personalization, audio aesthetics and irritation significantly affect user-perceived ad value. In turn, perceived ad value was found to affect players’ intent to install the advertised videogame. Research limitations/implications Though the findings corroborate the importance of pop-up ads being perceived as informative and/or entertaining, they also emphasize the value of personalized ads, ad-related incentives and audio aesthetic, which impact gamers’ intent to install the advertised videogame. Practical implications This study advances managerial understanding of videogame-based services, which is expected to be particularly useful for freemium-based videogame marketers and developers. Originality/value By extending Ducoffe’s model of advertising value, the authors apply the proposed framework in the online videogaming-based pop-up ad context, and explore the effect of user-perceived pop-up ad value on their intent to install the advertised videogame.

Fuel consumption in mining industry using partial least squares structural equation modeling approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahdi Yousefi Nejad Attari ◽  
Tohid Farrashzadeh Miandoab ◽  
Babak Ejlali ◽  
Ali Ebadi Torkayesh
Keyword(s):  
Structural Equation Modeling ◽  
Least Squares ◽  
Fuel Consumption ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Fossil Fuels ◽  
Mining Industry ◽  
Equation Modeling ◽  
Consumption Pattern ◽  
Content Type

Purpose Consumption of fossil fuels due to their non-renewability has always been one of the fundamental problems among energy-related issues. Major dependence of mining equipment and activities on energy, fuel and adequate fuel allocation has become of great importance in fuel consumption of mines. Therefore, this study aims to propose a model for optimal fuel allocation for mining industry. Design/methodology/approach In this study, partial least squares structural equation modeling (PLS-SEM), as one of the well-known statistical methods, is used to model and analyze fuel consumption pattern in mine industry. Findings To show the applicability of the proposed model, the study investigates the model for a real mine in Iran. In this regard, real data of important factors affecting mine fuel consumption are collected. Results of statistical models construct a general formula to calculate the fuel consumption based on three main variables. Originality/value Policymaking is one of the important tasks in energy-related organizations. One of the main sectors that uses noticeable amount of fossil fuels is mining industry. Despite the government subsidy for mining in Iran, there is a significant price difference between the price of allocated fuel for mine and the price of the same fuel in the open market. Therefore, this study implements PLS-SEM approach to formulate the fuel consumption pattern under all possible fuel consumption indicators to enable policymakers to make reliable decision for future purposes.

Partial least squares structural equation modeling (PLS-SEM)

2014 ◽  
Vol 26 (2) ◽  
pp. 106-121 ◽  
Author(s):  
Joe F. Hair Jr ◽  
Marko Sarstedt ◽  
Lucas Hopkins ◽  
Volker G. Kuppelwieser
Keyword(s):  
Structural Equation Modeling ◽  
Information Systems ◽  
Least Squares ◽  
Partial Least Squares ◽  
Structural Equation ◽  
Management Information Systems ◽  
Marketing Management ◽  
Equation Modeling ◽  
Management Information ◽  
Content Type

Purpose – The authors aim to present partial least squares (PLS) as an evolving approach to structural equation modeling (SEM), highlight its advantages and limitations and provide an overview of recent research on the method across various fields. Design/methodology/approach – In this review article, the authors merge literatures from the marketing, management, and management information systems fields to present the state-of-the art of PLS-SEM research. Furthermore, the authors meta-analyze recent review studies to shed light on popular reasons for PLS-SEM usage. Findings – PLS-SEM has experienced increasing dissemination in a variety of fields in recent years with nonnormal data, small sample sizes and the use of formative indicators being the most prominent reasons for its application. Recent methodological research has extended PLS-SEM's methodological toolbox to accommodate more complex model structures or handle data inadequacies such as heterogeneity. Research limitations/implications – While research on the PLS-SEM method has gained momentum during the last decade, there are ample research opportunities on subjects such as mediation or multigroup analysis, which warrant further attention. Originality/value – This article provides an introduction to PLS-SEM for researchers that have not yet been exposed to the method. The article is the first to meta-analyze reasons for PLS-SEM usage across the marketing, management, and management information systems fields. The cross-disciplinary review of recent research on the PLS-SEM method also makes this article useful for researchers interested in advanced concepts.

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