scholarly journals The Impact of Income and Taxation in a Price-Tiered Cigarette Market: findings from the ITC Bangladesh Surveys

2018 ◽  
Vol 28 (Suppl 1) ◽  
pp. s37-s44 ◽  
Author(s):  
Iftekharul Huq ◽  
Nigar Nargis ◽  
Damba Lkhagvasuren ◽  
AKM Ghulam Hussain ◽  
Geoffrey T Fong
Keyword(s):  
Tobacco Control ◽  
Negative Relationship ◽  
Smoking Behaviour ◽  
Transition Matrices ◽  
Cigarette Taxes ◽  
Positive Effects ◽  
Tobacco Taxes ◽  
Multinomial Logit Regression ◽  
Price Tiers ◽  
The Impact

BackgroundTaxing tobacco is among the most effective measures of tobacco control. However, in a tiered market structure where multiple tiers of taxes coexist, the anticipated impact of tobacco taxes on consumption is complex. This paper investigates changing smoking behaviour in lieu of changing prices and changing income. The objective of the paper is to evaluate the effectiveness of change in prices (through taxes) and change in income in a price-tiered cigarette market.MethodA panel dataset from the International Tobacco Control Bangladesh surveys is used for analysis. For preliminary analysis transition matrices are developed. Next, probit and multinomial logit regression models are used to identify the effects of changes in prices and changes in income along with other control variables.FindingsTransition matrices show significant movement of smokers across price tiers from one wave to another. Regression results show that higher income raises the probability to up-trade and decreases the probability to down-trade. Results also show that higher prices raises the probability to up-trade and reduces the probability to down-trade. Although not significant, there exists a negative relationship between the probability to down-trade and the probability to intend to quit.ConclusionIt is evident from the results that a price-tiered market provides smokers more opportunities to accommodate their smoking behaviour when faced with price and income change. Therefore, tiered structure of the tax system should be replaced with uniform taxes. Moreover, overall cigarette taxes need to be raised to an extent so that it off-sets any positive effects of income growth.

Smoking to fit a stigmatised identity? A qualitative study of marginalised young people in Australia

2017 ◽  
Vol 23 (3) ◽  
pp. 306-324 ◽  
Author(s):  
Marita Hefler ◽  
Stacy M Carter
Keyword(s):  
Young People ◽  
Inner City ◽  
Tobacco Control ◽  
Social Services ◽  
Smoking Behaviour ◽  
At Risk Youth ◽  
Structural Inequality ◽  
Former Smokers ◽  
Smoking Uptake ◽  
The Impact

In countries with comprehensive tobacco control, smoking is increasingly denormalised, with smokers subject to social stigmatisation. Qualitative research and commentary about denormalisation and stigma has largely focused on the impact on current or former smokers. Little attention has been given to the interaction between existing stigma among socially marginalised and disadvantaged young people and its role in smoking uptake, maintenance and resistance to quitting, or remaining a non-smoker. This article draws on a qualitative (grounded theory) study of young people aged 16–25 years who attended social services for at-risk youth in an inner city area in Australia, to explore the intersection between stigmatised identity and smoking in a context of increasing smoking denormalisation. Drawing on theoretical conceptualisations of stigma, we outline processes by which participants accept and apply social labels, internalise or distance themselves from stigmatised identities, and the influence of labelling on smoking trajectories, to demonstrate how the persistent dilemma of stigma shapes and reinforces smoking behaviour. The study highlights the need for tobacco control initiatives to align and integrate with broader initiatives to address structural inequality and social disadvantage.

scholarly journals PRODUCT LAUNCH PERFORMANCE IN HI-TECH SMEs: NEWNESS TO THE FIRM AND THE ROLE OF MANAGEMENT CONTROLS

2017 ◽  
Vol 21 (03) ◽  
pp. 1750022
Author(s):  
CHRISTOPHER WILLIAMS ◽  
SANDER VAN TRIEST
Keyword(s):  
Negative Relationship ◽  
Management Control ◽  
Product Launch ◽  
Control Mechanisms ◽  
Informal Controls ◽  
Positive Effects ◽  
Management Controls ◽  
Product Launches ◽  
Formal Controls ◽  
The Impact

We investigate the impact of management control mechanisms on the success of new product launches in high-technology small- and medium-sized enterprises (SMEs). We argue that internal management controls will alleviate problems associated with product newness. Using survey data from 76 SMEs we find newness to the firm to be negatively related to product launch success, while the use of informal and formal controls have positive effects. Furthermore, informal controls within the SME moderate the negative relationship between newness and launch success. The results add to the debate on the impact of control mechanisms on innovative activities in SMEs.

scholarly journals A dynamic modelling analysis of the impact of tobacco control programs on population-level nicotine dependence

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Adam Skinner ◽  
Jo-An Occhipinti ◽  
Nathaniel D. Osgood
Keyword(s):  
Public Health ◽  
Tobacco Control ◽  
Nicotine Dependence ◽  
Smoking Prevalence ◽  
Population Level ◽  
Smoking Behaviour ◽  
Health Interventions ◽  
Public Health Interventions ◽  
Control Programs ◽  
The Impact

AbstractAccording to the ‘hardening hypothesis’, average nicotine dependence will increase as less dependent smokers quit relatively easily in response to effective public health interventions, so that sustained progress in reducing smoking prevalence will depend on shifting the emphasis of tobacco control programs towards intensive treatment of heavily dependent smokers (who comprise an increasing fraction of continuing smokers). We used a system dynamics model of smoking behaviour to explore the potential for hardening in a population of smokers exposed to effective tobacco control measures over an extended period. Policy-induced increases in the per capita cessation rate are shown to lead inevitably to a decline in the proportion of smokers who are heavily dependent, contrary to the hardening hypothesis. Changes in smoking behaviour in Australia over the period 2001‒2016 resulted in substantial decreases in current smoking prevalence (from 23.1% in 2001 to 14.6% in 2016) and the proportion of heavily dependent smokers in the smoking population (from 52.1% to 36.9%). Public health interventions that have proved particularly effective in reducing smoking prevalence (tobacco tax increases, smoke-free environment legislation, antismoking mass media campaigns) are expected to also contribute to a decline in population-level nicotine dependence.

Are You Thinking the Same Way?

2016 ◽  
Vol 60 (4) ◽  
pp. 187-198
Author(s):  
Anja Baethge ◽  
Thomas Rigotti
Keyword(s):  
Psychological Contract ◽  
Negative Relationship ◽  
Schema Theory ◽  
Psychological Contract Breach ◽  
Perceived Similarity ◽  
Communication Quality ◽  
Contract Breach ◽  
Positive Effects ◽  
The Impact ◽  
Doctoral Candidates

Abstract. This paper examines the impact of relationship parameters (communication quality and perceived similarity) between doctoral candidates and their supervisors on psychological contract breach, with reference to the theory of Morrison and Robinson (1997) and the schema theory of Rousseau (2001) . A two-wave longitudinal study involving 101 doctoral candidates was conducted, with time points separated by 4 months. Hypotheses were tested using cross-lagged panel analyses. Perceived similarity and communication quality at T1 had no significant main effect on contract breach at T2 (controlled for contract breach at T1). However, the interaction of both variables was found to be significant. If similarity was high, there was a significant negative relationship between communication quality and psychological contract breach. We may conclude that shared mental models are important for the unfolding of the positive effects of communication quality within a doctoral candidate–supervisor relationship.

scholarly journals Relevance of corporate boards in driving performance in the period that covers financial crisis

2019 ◽  
Vol 19 (2) ◽  
pp. 321-338 ◽  
Author(s):  
Geeta Rani Duppati ◽  
Frank Scrimgeour ◽  
Albert Sune
Keyword(s):  
Financial Crisis ◽  
Fixed Effects ◽  
Global Financial Crisis ◽  
Gender Diversity ◽  
Negative Relationship ◽  
Board Size ◽  
Content Type ◽  
Positive Effects ◽  
And Performance ◽  
The Impact

Purpose This paper aims to examine the relevance of boards in driving firm level performance. For this purpose, it considers firms listed on Ireland and Spain stock exchanges for the period 2005 to 2014, over a period that includes the global financial crisis. Design/methodology/approach This study uses panel data regression analysis to analyse the effects of board characteristics on performance and also uses alternate model specifications to test the significance of robustness of relationships. Findings The impact of board size on performance is negative and significant for Irish and Spanish firms for the study period. In general, the board independence has a positive effect on the performance of Spanish firms for the complete study period and suggests consistency with the resource dependency theory. Research limitations/implications The analysis suggests that in general, the non-executive and the board size do not affect the corporate performance of Irish and Spanish firms during the financial crisis. The fixed effects model suggests positive effects of gender diversity on performance for Spanish firms, while the random effects indicates negative relationship between gender diversity and performance for Irish companies. Practical implications The evidence on the Spanish firms suggests that female representation on the boards may be critical during the financial crisis Social implications The quota legislation on female board representation in Spain is yielding superior results over the soft law approach by Irish firms during the times of financial crisis period. Originality/value This study contributes to the literature on the corporate governance practices and performance of two countries that were strongly affected by the crisis in the European Union. As governments increasingly contemplate board gender diversity policies, this study offers useful empirical insights on Spanish and Irish firms.

Dampak Kebijakan Moneter Pada Output Di Negara-Negara ASEAN Tahun 1980-2014

2017 ◽  
Vol 4 (1) ◽  
pp. 58-70
Author(s):  
Nur Widiastuti
Keyword(s):  
Monetary Policy ◽  
Interest Rate ◽  
Fixed Effects ◽  
Empirical Studies ◽  
Negative Relationship ◽  
Least Square ◽  
Fixed Effects Model ◽  
State Data ◽  
Ordinary Least Square ◽  
The Impact

The Impact of monetary Policy on Ouput is an ambiguous. The results of previous empirical studies indicate that the impact can be a positive or negative relationship. The purpose of this study is to investigate the impact of monetary policy on Output more detail. The variables to estimatate monetery poicy are used state and board interest rate andrate. This research is conducted by Ordinary Least Square or Instrumental Variabel, method for 5 countries ASEAN. The state data are estimated for the period of 1980 – 2014. Based on the results, it can be concluded that the impact of monetary policy on Output shown are varied.Keyword: Monetary Policy, Output, Panel Data, Fixed Effects Model

Risk Attitude and Corporate Investment under Output Market Uncertainty: Evidence from The Mekong River Delta, Vietnam

2016 ◽  
pp. 59-70
Author(s):  
Ninh Le Khuong ◽  
Nghiem Le Tan ◽  
Tho Huynh Huu
Keyword(s):  
Negative Relationship ◽  
Risk Attitude ◽  
Business Strategies ◽  
Risk Averse ◽  
Market Uncertainty ◽  
Firm Investment ◽  
Output Market ◽  
The Impact ◽  
The Relationship

This paper aims to detect the impact of firm managers’ risk attitude on the relationship between the degree of output market uncertainty and firm investment. The findings show that there is a negative relationship between these two aspects for risk-averse managers while there is a positive relationship for risk-loving ones, since they have different utility functions. Based on the findings, this paper proposes recommendations for firm managers to take into account when making investment decisions and long-term business strategies as well.

Income Diversification and Bank Efficiency in Vietnam

2017 ◽  
pp. 52-67
Author(s):  
Sang Nguyen Minh
Keyword(s):  
Regression Model ◽  
Commercial Banks ◽  
Banking System ◽  
Operational Efficiency ◽  
Commercial Banking ◽  
Tobit Regression ◽  
Income Diversification ◽  
Positive Effects ◽  
Study Results ◽  
The Impact

This study uses the DEA (Data Envelopment Analysis) method to estimate the technical efficiency index of 34 Vietnamese commercial banks in the period 2007-2015, and then it analyzes the impact of income diversification on the operational efficiency of Vietnamese commercial banks through a censored regression model - the Tobit regression model. Research results indicate that income diversification has positive effects on the operational efficiency of Vietnamese commercial banks in the research period. Based on study results, in this research some recommendations forpolicy are given to enhance the operational efficiency of Vietnam’s commercial banking system.

Impact of Digitalization on Service Work in Knowledge-Intensive Business Services: An Empirical Study in Tax Consultancies

2019 ◽  
Vol 3 (4) ◽  
pp. 209-222
Author(s):  
Philipp K. Görs ◽  
Henning Hummert ◽  
Anne Traum ◽  
Friedemann W. Nerdinger
Keyword(s):  
Work Engagement ◽  
Service Work ◽  
Psychological Consequences ◽  
Business Services ◽  
Knowledge Intensive Business Services ◽  
Positive Effects ◽  
Knowledge Intensive ◽  
The Impact ◽  
Positive Effect ◽  
Special Case

Digitalization is a megatrend, but there is relatively little knowledge about its consequences for service work in general and specifically in knowledge-intensive business services (KIBS). We studied the impact of digitalization on psychological consequences for employees in tax consultancies as a special case of KIBS. We compare two tax consulting jobs with very different job demands, those of tax consultants (TCs) and assistant tax consultants (ATCs). The results show that the extent of digitalization at the workplace level for ATCs correlates significantly positively with their job satisfaction. For TCs, the same variable correlates positively with their work engagement. These positive effects of digitalization are mediated in the case of ATCs by the impact on important job characteristics. In the case of TCs, which already have very good working conditions, the impact is mediated by the positive effect on self-efficacy. Theoretical and practical consequences of these results are discussed.

Comparing the Impact of Religious Discourse on HIV/AIDS in Islam and Christianity in Africa

2012 ◽  
Vol 8 ◽  
Author(s):  
Sloane Speakman
Keyword(s):  
Social Factors ◽  
Negative Relationship ◽  
Hiv Prevalence ◽  
Religious Discourse ◽  
Prevalence Rates ◽  
The Social ◽  
High Prevalence ◽  
Islam And Christianity ◽  
Sub Saharan ◽  
The Impact

In examining the strikingly high prevalence rates of HIV in many parts of Africa, reaching as high as 5% in some areas, how does the discourse promoted by the predominant religions across the continent, Islam and Christianity, affect the outlook of their followers on the epidemic? This question becomes even more intriguing after discovering the dramatic difference in rate of HIV prevalence between Muslims and Christians in Africa, confirmed by studies that have found a negative relationship to exist between HIV prevalence and being Muslim in Africa, even in Sub-Saharan African nations. Why does this gap in prevalence rates exist? Does Islam advocate participating in less risky behavior more so than Christianity? By comparing the social construction, epidemiological understanding and public responses among Muslim populations in Africa with Christian ones, it becomes apparent that many similarities exist between the two regarding discourse and that, rather than religious discourse itself, other social factors, such as circumcision practices, contribute more to the disparity in HIV prevalence than originally thought.

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