Fiscal externalities in a three-tier structure of government

2014 ◽  
Vol 41 (6) ◽  
pp. 863-880
Author(s):  
Andreas Kappeler

Purpose – Federal systems are often more sophisticated than assumed in the literature. In many cases, at least three tiers of government are involved in federal decision making. The purpose of this paper is to cast some light on this increasingly important issue in fiscal federalism. Design/methodology/approach – In a model with three tiers of government, the author analyzes corrective policies in the presence of fiscal externalities generated by federal redistribution. Findings – The author identifies an additional qualitative incentive effect, particularly for intermediate governments. They behave strategically to attract additional redistribution funds from outside, though still using corrective policies to provide investment incentives toward their own regions. The results also suggest that differently from the USA the federal system of the EU may lead to inefficiently low regional investment. Originality/value – The presented model is a first step toward analyzing strategic behavior and the effect of corrective policies in more complicated federal set ups with three tiers of government involved. This is relevant for federal structures such as Germany or the USA, as well as for government interactions at the international level.

2015 ◽  
Vol 6 (2) ◽  
pp. 148-162 ◽  
Author(s):  
Theresa Bauer

Purpose – The purpose of this paper is to examine the impact of the institutional context on the awareness and practice of responsible lobbying and to compare relevant factors in the USA and the EU. This paper aims at integrating corporate social responsibility (CSR) and lobbying research. Design/methodology/approach – A conceptual framework is presented and exemplified by the USA and the EU context. The research is informed by institutional theory that points to external factors creating profoundly different contexts in which firms operate. Findings – The degree of responsible lobbying is likely to vary across nations and regions, particularly due to factors that impact responsible lobbying by shaping the relation between the state and firms, i.e. type of government and lobbying system as well as degree of government intervention, and factors that have indirect effects by shaping the degree to which stakeholders such as employees, consumers and non-governmental organizations push responsible lobbying. Originality/value – The link between lobbying and CSR has been long neglected by scholars and practitioners, but is now gaining more attention. Research on this topic is valuable because it helps to ensure the credibility of CSR and alleviate public criticism of lobbying.


2020 ◽  
Vol 11 (3) ◽  
pp. 447-460
Author(s):  
Nan Hua

Purpose This paper aims to examine the impacts of IT capabilities on hotel competitiveness. Design/methodology/approach This study adapts and extends Hua et al. (2015) and O’Neill et al. (2008) by incorporating the specific measures of IT expenditures as proxies for the relevant IT capabilities to explore the impacts of IT capabilities on hotel competitiveness. Findings This study finds that expenditures on IT Labor, IT Systems and IT Websites exert different impacts on hotel competitiveness. In addition, IT capabilities exert both contemporary and lagged effects on hotel competitiveness. Originality/value This study is the first that uses financial data to capture direct measures of individual IT capabilities and tests the individual impacts of IT capabilities on hotel competitiveness from both contemporaneous and lagged perspectives. It uses a large same store sample of hotels in the USA from 2011 to 2017; as a result, the study results can be reasonably representative of the hotel population in the USA.


2020 ◽  
Vol 12 (3) ◽  
pp. 345-375
Author(s):  
Neil Ewins

Purpose This paper explores the advertising strategy of crockery importers and dealers in relationship to their origins and backgrounds. This is a departure from earlier ceramic-history literature which tended to focus on the Staffordshire producers, with limited awareness on how the identity of importers and dealers influenced what products were sold, and their individual approaches to marketing. Design/methodology/approach Within a context of historical marketing research, this paper analyses newspaper advertising and commentary. It combines an examination of marketing practices with a wider consideration of the cultural identities of ceramic importers and dealers. The digitalization of historical records, combined with sophisticated search engines, makes it more feasible to examine a broader range of sources. Thus, modern research methods can enhance our understanding of production and demand and reveal how marketing strategy was diverse. Findings Awareness on how advertising was influenced by the backgrounds and socio-political views of importers and dealers demonstrates ways in which Anglo-American ceramic trade could be far more market-led. More significantly, marketing approaches were not necessarily responding to American demand, but rather that importers could engage in commissioning goods which reflected their own views on politics, religion or slavery. Originality/value Examining the advertising of importers demonstrates the complex relationship between production and ceramic demand. This paper opens up debates as to how far the advertising of other merchandise in the USA shows evidence of taking a more individual approach by the 19th century.


2017 ◽  
Vol 31 (4) ◽  
pp. 410-417 ◽  
Author(s):  
Julie Christine Babyar

Purpose Physician stress and burnout is a serious and common concern in healthcare, with over half of physicians in the USA meeting at least one criterion for burnout. The paper aims to discuss these issues. Design/methodology/approach A review on current state of physician stress and burnout research, from 2008 to 2016, was undertaken. A subsequent perspective paper was shaped around these reviews. Findings Findings reveal research strength in prevalence and incidence with opportunities for stronger intervention studies. While descriptive studies on causes and consequences of physician burnout are available, studies on interventions and prevention of physician burnout are lacking. Future research on physician stress and burnout should incorporate intervention studies and take care to avoid limitations found in current research. Accountability and prevention of physician burnout is the responsibility of the healthcare industry as a whole, and organizational strategies must be emphasized in future research. Originality/value The value of this research comes in the original comprehensive review, international inclusion and succinct summary of physician burnout research and strategies.


2016 ◽  
Vol 18 (3) ◽  
pp. 149-160 ◽  
Author(s):  
Lorna Montgomery ◽  
Janet Anand ◽  
Kathryn Mackay ◽  
Brian Taylor ◽  
Katherine C. Pearson ◽  
...  

Purpose – The purpose of this paper is to explore the similarities and differences of legal responses to older adults who may be at risk of harm or abuse in the UK, Ireland, Australia and the USA. Design/methodology/approach – The authors draw upon a review of elder abuse and adult protection undertaken on behalf of the commissioner for older people in Northern Ireland. This paper focusses on the desk top mapping of the different legal approaches and draws upon wider literature to frame the discussion of the relative strengths and weaknesses of the different legal responses. Findings – Arguments exist both for and against each legal approach. Differences in defining the scope and powers of adult protection legislation in the UK and internationally are highlighted. Research limitations/implications – This review was undertaken in late 2013; while the authors have updated the mapping to take account of subsequent changes, some statutory guidance is not yet available. While the expertise of a group of experienced professionals in the field of adult safeguarding was utilized, it was not feasible to employ a formal survey or consensus model. Practical implications – Some countries have already introduced APL and others are considering doing so. The potential advantages and challenges of introducing APL are highlighted. Social implications – The introduction of legislation may give professionals increased powers to prevent and reduce abuse of adults, but this would also change the dynamic of relationships within families and between families and professionals. Originality/value – This paper provides an accessible discussion of APL across the UK and internationally which to date has been lacking from the literature.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Brooke Brandewie ◽  
Injoo Kim ◽  
Myoung-Ok Kim

Purpose This study aims to suggest opportunities for enhancing the police uniform design with consideration to the emotional and physical satisfaction of the wearers, by assessing the wearing experience. Design/methodology/approach University police officers at a University in the Midwestern region of the USA were surveyed to examine both psychological and emotional aspects including performance, comfort, professionalism and empowerment, as well as their satisfaction levels with fit, fabrics, aesthetics and functionality. Findings The study found that the wearing experience was poor, and not surprisingly, fabric satisfaction ranked the lowest of all factors. In regard to color, results showed that the uniforms should be in colors that are suitable to the university context, which in this case the wearers preferred the University athletic colors of black and red. It is easier to consider these colors, as they are a part of their organization and also enable the police to stand apart from municipal police, contrary to previous research demonstrating dark colors have negative connotations. Findings suggest that the university police uniform should have an athletic style with a regular fit, using specific performance fabrics that allow for stretch and breathability. Originality/value This study assesses the police uniform design and wearing experience and suggests design details to enhance how well officers physically perform in their role and also to inspire them to feel proud of their job and organization.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohini P. Vidwans ◽  
Rosalind H. Whiting

PurposeThe purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada, Australia and New Zealand.Design/methodology/approachA career crafting matrix guides the analysis of historical information available on five pioneer women accountants in order to understand their success in gaining entry into the profession and their subsequent careers.FindingsDespite an exclusionary environment, career crafting efforts coupled with family and organizational support enabled these women to become one of the first female accountants in their respective countries. Their struggles were not personal but much broader—seeking social, political, economic and professional empowerment for women.Originality/valueThis is the first paper to utilize the career crafting matrix developed from current female accountants' careers to explore careers of pioneering female accountants. It adds to the limited literature on women actors in accounting and may provide insight into approaching current forms of difference and discrimination.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael Jones ◽  
Sandra Idrovo-Carlier ◽  
Alfredo J. Rodriguez

PurposeThe purpose of this paper is to identify workforce skills that protect an occupation from elimination due to automation technology.Design/methodology/approachThe authors apply a Gaussian process (GP) classifier, based on the level of non-automatable work activities in an occupation, to USA and Colombian occupational datasets.FindingsThe authors find that communication, interpersonal relationship management and decision-making skills are most important in occupations that are resistant to automation.Research limitations/implicationsThe results are based on work activities data from the Occupational Information Network (O*NET) database developed for the USA labor market. This dataset does not capture significant differences in work activities, where they exist, for the same occupation between the two countries. The findings are also limited to Colombia. Readers should be careful to extrapolate the findings outside of this geography.Originality/valueThe authors discover that automation is likely to be a global phenomenon that can only be slightly mitigated by cultural and political factors.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mike Szymanski ◽  
Ivan Valdovinos ◽  
Evodio Kaltenecker

Purpose This study aims to examine the relationship between cultural distances between countries and their scores in the Corruption Perception Index (CPI), which is the most commonly used measure of corruption in international business (IB) research. Design/methodology/approach The authors applied fixed-effect (generalized least squares) statistical modeling technique to analyze 1,580 year-country observations. Findings The authors found that the CPI score is determined to a large extent by cultural distances between countries, specifically the distance to the USA and to Denmark. Research limitations/implications CPI is often used as a sole measure of state-level corruption in IB research. The results show that the measure is significantly influenced by cultural differences and hence it should be applied with great caution, preferably augmented with other measures. Originality/value To the best of the authors’ knowledge, this is the first study to look at cultural distances as determinants of CPI score. The authors empirically test whether the CPI is culturally biased.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hung Jen Kuo ◽  
Jina Chun ◽  
Gloria Lee ◽  
Sarah Curtiss

PurposeThe need for more accessible services is apparent and has become more urgent due to the pandemic, COVID-19. While online psycho-education exists, its feasibility is rarely tested. This study explored the online learning experiences and technology competencies of caregivers of transition-aged autistic youth. Their preferred online transition-related training topics were also explored.Design/methodology/approachA quantitative survey was developed based on the review of related literature. The survey was distributed to caregivers of autistic children in the USA.FindingsResults showed that these caregivers are open to online learning (84%) while preferring asynchronous (74.6%) over synchronous mode (12%). The highest-rated topics include life/independent living skills, employment and social and community involvement.Originality/valueThis paper presented valuable information for researchers and educators who are interested in developing online learning programs for the caregivers of autistic children.


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