Fiscal management performance and local economic development: evidence from a large emerging economy

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Helder Ferreira de Mendonça ◽  
Matheus Souza Peçanha
Keyword(s):  
Economic Development ◽  
Design Methodology ◽  
Local Economic Development ◽  
Panel Data Analysis ◽  
Emerging Economy ◽  
Data Envelopment ◽  
Management Performance ◽  
Content Type ◽  
Fiscal Management ◽  
The Difference

PurposeThis paper provides empirical evidence regarding the effect of fiscal management performance on local economic development in an emerging economy.Design/methodology/approachThe authors performed a panel data analysis based on data from the 5,568 Brazilian municipalities from 2006 to 2015. To consider if the difference in the characteristics of the municipalities can affect the results, the authors used different samples: a total of municipalities, metropolitan, nonmetropolitan, urban and rural municipalities. Furthermore, to check the difference of the effect on economic development associated with good and bad fiscal management in the municipalities, the authors considered a sample of the 500 best and the 500 worst fiscal management performances.FindingsThe findings indicate that an improvement in fiscal management is an important strategy to stimulate local economic development. In particular, the relevance of fiscal management performance to stimulate economic development is more significant in metropolitan and urban municipalities.Originality/valueThis analysis is the first to use data that take into account all the Brazilian municipalities covering information of the 21st century. Moreover, different from the previous literature, which considered efficiency from the data envelopment analysis (DEA), the authors used a fiscal management index that allowed one to consider a time-varying fiscal performance of the Brazilian municipalities.

scholarly journals Assessing the impact of libraries – the role of ISO 16439

2018 ◽  
Vol 119 (1/2) ◽  
pp. 87-93 ◽  
Author(s):  
Claire Creaser
Keyword(s):  
Design Methodology ◽  
International Standards ◽  
Content Type ◽  
International Standard ◽  
The World ◽  
The Difference ◽  
Library Impact ◽  
The Impact

Purpose Library impact and how to evaluate it has been debated for a number of years. While the activity – the busy-ness – of the library is now routinely measured and described, the difference the library makes is less tangible and harder to measure. Libraries in all sectors and worldwide are grappling with this issue, and the purpose of this paper is to summarise international standards available to support them. Design/methodology/approach The first international standard concerning library impact, ISO 16439 Information and documentation – methods and procedures for assessing the impact of libraries, was published in 2014 after several years in development. Findings The standard describes a range of methods for assessing library impact which have been used across the world in a variety of libraries in all sectors. Originality/value This paper summarises the key methods described in the standard, and gives references for further reading.

Role of mall attractiveness in shaping fashion shopping orientation of apparel shoppers: a segmentation approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ajay Kumar ◽  
Anil Kumar Kashyap
Keyword(s):  
Cluster Analysis ◽  
Design Methodology ◽  
Economic Value ◽  
Variety Seeking ◽  
Content Type ◽  
Shopping Orientation ◽  
Intercept Survey ◽  
Segmentation Approach ◽  
The Difference

Purpose The purpose of this study is to identify distinct segments of apparel shoppers based on their fashion shopping orientation. The difference among the segments based on mall attractive dimension is also examined. Design/methodology/approach The data were collected through mall intercept survey from the mall shoppers. Samples of 375 respondents are used for data analysis purpose. Exploratory factor analysis is used to extract the factors of fashion shopping orientation and mall attractive dimensions while K-means cluster analysis is applied to identify the segments. Findings This study resulted in three factors of fashion orientation of apparel shoppers, i.e. fashion involvement, variety seeking and economic value, and four factors of mall attractive dimensions: convenience, entertainment, atmosphere and architecture design. Based on these factors, this study came out with three distinct segments of fashion shoppers: pragmatic shoppers, variety seeking shoppers and highly fashioned shoppers. These three segments are attracted towards the mall dimension differently. Originality/value This paper presents the three distinct profiles of fashion shoppers based on their fashion shopping orientation and mall attractive dimensions. The findings of this study may help retailers and mall developers to target mall visitors appropriately.

The response of majority employee-owned firms during the pandemic compared to other firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Joseph Blasi ◽  
Douglas Kruse ◽  
Dan Weltmann
Keyword(s):  
Design Methodology ◽  
Employee Ownership ◽  
Social Implications ◽  
Firm Level ◽  
Content Type ◽  
Rutgers University ◽  
Employment Trends ◽  
The Difference ◽  
Industry Membership ◽  
Practical Implications

PurposeThe purpose of this study is to understand how majority employee-owned firms responded to the pandemic compared to firms that were not majority employee-owned. The Employee Ownership Foundation partnered with Rutgers University and the SSRS survey firm to survey ESOP and non-ESOP firms about their responses to the COVID-19 pandemic. A key purpose of the survey was to estimate firm-level changes in employment from mid-January to August (current employment figures were adjusted to August 5 using BLS industry employment trends). The survey also looked at other forms of adjustment and responses to the pandemic as reviewed below. The focus in this study is on the differences between firms that are majority owned by ESOPs and those that are not.Design/methodology/approachThe survey included 247 executives from ESOP Association member companies and 500 executives from an SSRS business panel constructed to be representative of US companies with 50 or more employees. The survey started on August 5 and ended on September 23, 2020.Findings(1) Majority ESOP firms had employment declines from January to August that were on average only one-fourth as large as for other firms. The difference is maintained when controlling for industry membership. (2) Majority ESOP firms were more likely to be declared “essential,” but the lower employment cutbacks among majority ESOP firms remain among essential and non-essential businesses. As essential businesses, majority ESOP firms were more likely receive Paycheck Protection Program or other government pandemic assistance, but both assistance recipients and non-recipients had lower employment cutbacks among majority ESOP firms. (3) The extent of employment cutbacks was higher for non-managers than for managers, but the manager/non-manager gap was higher among other firms than among majority ESOP firms.Research limitations/implicationsThis study supports empirical findings done previously.Practical implicationsThis study suggests to non-EO firms what they can do.Social implicationsThis study suggests strengths of EO firms.Originality/valueA very original and one-of-a-kind dataset.

Local economic development and the skills gap: observations on the case of Tampa, Florida

2018 ◽  
Vol 8 (4) ◽  
pp. 451-468 ◽  
Author(s):  
Robert W. Robertson
Keyword(s):  
Economic Development ◽  
Focus Group ◽  
Workforce Development ◽  
Local Economic Development ◽  
Workforce Training ◽  
Skills Gap ◽  
Content Type ◽  
Key Stakeholders ◽  
The Usa ◽  
Public Record

Purpose The purpose of this paper is to provide an overview of the “skills gap” concerns that are increasingly prevalent in the USA and globally. In particular, the paper explores the current skills gap debate as a component of the American economy. This is an important issue as there is an increased economic uncertainty and global competition impacting many sectors. The paper specifically defines the current skills gap dilemma with respect to the USA and uses the Tampa, FL example of the practical implications of these concerns using recent survey and focus group data. Design/methodology/approach The research for this paper includes an outline of the economic development structures in place in Tampa, FL, a description of the existing mandate(s) to improve workforce training; the review of a key recent, public record report on workforce skills; and, the results of a focus group developed using key stakeholders. Initially, a public record document report titled Clarus Corporation (2013) “Hillsborough Community College: Workforce Development Scan” was reviewed to provide context and preliminary data to guide the research. In the second phase, a survey was conducted to develop a focus group of 18 key stakeholders in Hillsborough County. Nine of these stakeholders represented the education sector. These were purposefully selected from the Tampa Bay Higher Education Alliance (TBHEA) which represents approximately 30 regionally accredited academic institutions in the Tampa community (TBHEA, n.d.). In addition, another nine respondents were selected by purposeful selection representing employers who had experience with workforce training and development initiatives. Findings The group survey conducted for this paper confirms concerns by both employers and educators with respect to the existing and the future skill sets of employees. In particular, respondents note that basic skills such as communication and technical skills need more attention. Also, the focus group respondents confirm the importance of technical service certification. Fundamentally, economic development professionals, educators and employers need to develop and implement strategies and action plans to ensure that the skills gap be identified correctly and properly addressed. These initiatives must be developed with broad stakeholder input and these initiatives must be viewed as dynamic reflecting changing circumstances. Research limitations/implications This research should be viewed as exploratory in nature. The research could serve as a template to develop and track the concerns and issues of key stakeholders in the economic development process with respect to skills in the workforce on a regional or indeed a statewide basis. Practical implications Nations, states and local governments are more active in structuring workforce development support mechanisms and specific training opportunities to assist employees and businesses. All levels of government highlight the fact that they have skilled, competitive employees to assist in recruiting new companies to consider locating in their respective jurisdictions and in retaining companies. Social implications Having a clear understanding of the skills being demanded by employers as they strive to remain globally competitive is important. Local economic development officials, academicians and employers must be on the same page. Although relationships between these sectors are critical flexibility and adaptability are key to reflect changing demands. Originality/value The paper provides empirical evidence of the perceptions employers and educators have with respect to the skills gap issue in a fast growth jurisdiction. This jurisdiction promotes itself as having an abundant and skilled labor force. Data suggest that there are some concerns emerging from stakeholders.

Understanding the difference of values-based motivation of managerial workers in spa businesses in Thailand

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pornlapas Suwannarat
Keyword(s):  
Data Collection ◽  
Design Methodology ◽  
Cultural Background ◽  
Core Values ◽  
Operational Performance ◽  
Collection Method ◽  
Content Type ◽  
The Difference ◽  
Asean Countries ◽  
Practical Implications

PurposeThis study focuses on variations of the importance of core values through motivational domains of individuals by their cultural background. The effect of motivational domains on operational performance has also been investigated.Design/methodology/approachThe study used survey as the main data collection method to elicit data from managerial workers in spa businesses in four regions of Thailand. An unpublished database of spa businesses was provided to the study by the Thai Chamber of Commerce.FindingsSignificant variations of the importance of motivational domains of managerial workers can be found according to the subculture of each of the four regions of Thailand. In addition, the motivational domains have found their significant impact on worker operational performance.Research limitations/implicationsOne of the limitations of this study may be the distribution of samples because the study focuses on spa businesses, most of which in each region are located in big tourism provinces that may not be wholly representative of the characteristics of each region.Practical implicationsThis study will be of practical value for practitioners or managers of any firms since it is important to consider value variations when assessing the operational performance; workers, especially managerial workers, in each subculture may have different priorities in the motivational domains of their lives. This could affect their operational performance.Originality/valueThis is an original attempt to ascertain variations of core values through motivational domains by subculture. It fills a knowledge gap in under-researched area in the literature since so far a few studies have examined this issue in the ASEAN countries.

White House plans a broad approach to infrastructure

2021 ◽  
Keyword(s):  
Economic Development ◽  
Local Economic Development ◽  
Job Creation ◽  
Green Energy ◽  
Infrastructure Investment ◽  
Climate Mitigation ◽  
Content Type ◽  
White House ◽  
The Cost ◽  
Broad Approach

Significance Democrats see infrastructure spending as driving both the post-pandemic recovery through job creation and the transition to green energy needed to meet climate mitigation goals. Given broad acknowledgement that US competitiveness is damaged by ageing and poorly maintained infrastructure, Biden hopes for bipartisan support in Congress. Impacts Biden will use infrastructure investment to increase domestic procurement and so generate US industrial jobs. Additional infrastructure investment could give a renewed boost to regional and local economic development programmes. US voters remain reluctant to meet the cost of using, maintaining and improving infrastructure through user-based fees or taxes.

Measuring European cultural and creative cities efficiency: a metafrontier DEA approach

2020 ◽  
Vol 47 (4) ◽  
pp. 891-909 ◽  
Author(s):  
Justo De Jorge-Moreno ◽  
Virignia De Jorge-Huertas
Keyword(s):  
Best Practices ◽  
Design Methodology ◽  
Composite Index ◽  
Data Envelopment ◽  
Policy Makers ◽  
Content Type ◽  
Benchmark Analysis ◽  
Creative Cities ◽  
European Cities ◽  
Analysis Methodology

PurposeThe purpose of this paper is to conduct a benchmark analysis of European cities based on the estimation of a composite index of efficiency from the dimensions of the Cultural and Creative Cities Monitor 2017 (CCCM). The study helps to initiate a new exploration path based on this information, using a segmentation criterion of countries according to their economic and demographic characteristics, in search of greater comparative homogeneity.Design/methodology/approachIn this paper, the metafrontier methodological proposal with data envelopment analysis (DEA) has been used to compare the groups of cities individually with their joint reference.FindingsThe results obtained indicate, from a greater control of heterogeneity, through the segmentation of the sample of cities and the metafrontier methodology, that the composite index (IEC3) through the enveloping data analysis methodology (DEA) is more robust than that obtained with the arbitrary assignment of CCCM weights. The analyses carried out make it possible to study and conduct more real and rigorous comparisons of the cities that experience the best practices, unlike other more distant ones. Reference to cities such as Paris, Louvain and Cork could serve as a basis for possible improvements.Originality/valueIt is important to bear in mind that the possible urban policies of a city and the creative strategies and their derived impact are different, because of the diversity in each city. These new comparability possibilities could serve as a tool for economic policy makers, companies and local managers to carry out learning and simulation processes in the improvement of creative cities.

Efficiency analysis of viticulture systems in the Portuguese Douro region

2020 ◽  
Vol 32 (4) ◽  
pp. 573-591
Author(s):  
Micael Queiroga dos Santos ◽  
Xosé A. Rodríguez ◽  
Ana Marta-Costa
Keyword(s):  
Design Methodology ◽  
Production Systems ◽  
Efficiency Analysis ◽  
Data Envelopment ◽  
Content Type ◽  
Face To Face ◽  
Bootstrap Techniques ◽  
Specific Input ◽  
Low Efficiency ◽  
Output Information

Purpose The purpose of this paper is to estimate and analyse the technical efficiency (TE) component of productivity for a sample of winegrowers from the Douro Demarcated Region in Portugal. Design/methodology/approach The data were collected through face-to-face surveys and includes a sample of 110 farmers’ vineyards with specific input-output information and other data about production systems during the year of 2017. The authors use a two-stage data envelopment analysis using bootstrap techniques to obtain TE scores in the farmers’ vineyards and to examine the determinants of its efficiency. Findings The results show that some farmers’ vineyards have a low efficiency level and that there are essential determinants of the production system, which can influence its efficiency. This suggests considerable opportunities for improvement of wine grape productivity through better use of available resources considering the state of technology. Originality/value This work has overcome the lack of data in the farmers’ vineyards, the lack of efficiency studies in the region and also allowed to evaluate the production systems and to assess their impact on efficiency.

What every employer needs to know about I-9 audits

2019 ◽  
Vol 18 (2) ◽  
pp. 71-75
Author(s):  
Robert Basso
Keyword(s):  
Design Methodology ◽  
Practical Experience ◽  
Business Owners ◽  
Recent Case ◽  
Content Type ◽  
Staff Members ◽  
The Difference ◽  
Immigration And Customs Enforcement ◽  
File Folder ◽  
New Hires

Purpose This paper aims to put I-9 audit and its compliance into perspective for employers. The paper explains what an I-9 audit is, what it means for employers, who is responsible for maintaining its forms, types of businesses most targeted for I-9 audits, what happens when notified that one is being audited, what type and how much penalties does a business incur if it fails to comply, the difference between technical and substantive violations, factors that Immigration and Customs Enforcement considers for determining penalty amounts against employers, what businesses should do if targeted with I-9 audit, business owners’ I-9 audit rights and how to proactively avoid being targeted by an I-9 audit. Design/methodology/approach The content of this paper was generated through practical experience, interaction with corporate entities and HR staff members, as well as industry knowledge and observations. Findings Every audit is different. It should be expected that all details be examined closely. In the recent case of a business subjected to an I-9 audit, auditors closely examined details of sections 1 and 2 of the I-9 forms for all new hires but did not examine section 3 for re-hires. This reinforces the importance of employers keeping careful track of records for all new hires. All employee I-9 forms should be filed together in a binder or file folder separately from employees’ HR file. While re-hires were not examined, this is no excuse for not properly re-verifying and tracking this information. Originality/value This paper was developed because of the interactions with companies that are facing the issue of I-9 audits. The author developed his responses to help HR leaders and managers better understand and address the challenges as well as the process associated with I-9 audits.

scholarly journals The tax gap as a public management instrument: application to wealth taxes

2019 ◽  
Vol 27 (81) ◽  
pp. 207-225
Author(s):  
José M. Durán-Cabré ◽  
Alejandro Esteller Moré ◽  
Mariona Mas-Montserrat ◽  
Luca Salvadori
Keyword(s):  
Public Management ◽  
Design Methodology ◽  
Relative Size ◽  
Tax Compliance ◽  
Content Type ◽  
Tax Gap ◽  
Wealth Tax ◽  
The Difference ◽  
Gift Tax ◽  
Over Time

Purpose The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. Design/methodology/approach The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities. Findings The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper. Originality/value Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.

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