scholarly journals The impact of the French soda tax on prices and purchases. An ex post evaluation

PLoS ONE ◽  
2019 ◽  
Vol 14 (10) ◽  
pp. e0223196 ◽  
Author(s):  
Sara Capacci ◽  
Olivier Allais ◽  
Celine Bonnet ◽  
Mario Mazzocchi
Keyword(s):  
Post Evaluation ◽  
Ex Post ◽  
Soda Tax ◽  
The Impact

Ex-post evaluation of the R&D tax incentive law in Chile

2020 ◽  
Vol 33 (3/4) ◽  
pp. 337-359 ◽  
Author(s):  
Cristian Mardones ◽  
Natalia Madrid Becerra
Keyword(s):  
Tax Credits ◽  
Control Group ◽  
Wide Margin ◽  
Content Type ◽  
Tax Incentive ◽  
Post Evaluation ◽  
Ex Post ◽  
The Impact ◽  
New Evidence ◽  
Positive Effect

PurposeThis study carries out an ex - post evaluation of the Research and Development (R&D) Tax Incentive Law in Chile.Design/methodology/approachA subset of data from the 9th Innovation Survey is chosen, specifically those that were available for the years 2013 and 2014. Then, differences in differences (DID) and matching with differences in differences (MDID) techniques are used to identify the impact of this policy.FindingsThe results obtained allow us to affirm that the use of the R&D Tax Incentive Law had some positive but very low effects on some components of expenditure for innovation. Also, the positive effect of the tax credits on the total expenditure for innovation identified with MDID disappears when only firms that know the R&D Tax Incentive Law are used as a control group.Originality/valueThis work provides new evidence to evaluate innovation policies in Latin America, focusing on tax credits that have been much less studied than subsidy programs. Specifically, it is concluded that there is still a wide margin to improve and reformulate the R&D Tax Incentive Law in Chile.

Ex-Ante and Ex-Post Evaluation of a New Transit Information App: Modeling Use Intentions and Actual Use

2018 ◽  
Vol 2672 (50) ◽  
pp. 56-65 ◽  
Author(s):  
Guillermo Velazquez ◽  
Sigal Kaplan ◽  
Andres Monzon
Keyword(s):  
Latent Variables ◽  
Structural Equation ◽  
Equation Model ◽  
Mobile App ◽  
User Characteristics ◽  
Time Saving ◽  
Post Evaluation ◽  
Ex Post ◽  
Actual Use ◽  
The Impact

This study investigates the behavioral drivers underlying the adoption of a multimodal travel information mobile app. The hypothesized framework is validated empirically through the case-study of Madrid. Madrid’s Public Transport real-time information app (“Mi Transporte”) allows users to obtain customized and automated information. A three-wave survey containing questions aligned with the Theory of Planned Behavior was conducted in 2015 and 2016 with a representative sample of transit users. Data analysis includes a factor analysis and a structural equation model to validate the hypotheses. The model assumes that the intention to use the app can be explained as a function of attitudinal factors and respondent characteristics. Results show that the app adoption is correlated with the intention of the users to adopt it and with their willingness-to-pay; the users’ intentions can be explained by various factors like user’s expectations on the app, affinity for technology (technophilia) and the previous use of other transport apps. The roles of search functionalities, side-mode information, time saving skills and the importance of the Level of Service (LOS) are also analyzed in the model. Relations between user characteristics and latent variables are subsequently explained as well as the ex-post satisfaction and change in travel patterns to measure the impact on the transport behavior of the app users. The study provides a better understanding of app adoption based on traveler characteristics, the attributes of the app and the perception of its capabilities.

scholarly journals The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future

2018 ◽  
Vol 13 (5) ◽  
pp. 47 ◽  
Author(s):  
Marco Gatti
Keyword(s):  
Management Accounting ◽  
Research Projects ◽  
Review Of The Literature ◽  
Accounting Research ◽  
The Past ◽  
Post Evaluation ◽  
Ex Post ◽  
New Research ◽  
The Impact ◽  
Tools And Methods

This paper aims to explore the impact of management accounting research through a review of the literature on the issues related to this topic; some new avenues of research are also identified. In so doing, the paper contributes to both theory and praxis. In fact, suggesting new areas of research it promotes research in this field which, up to now, has been mainly focused on the determinants of the loss of impact rather than on the nature of the impact of management accounting research and its assessment. Moreover, this work aims to stimulate new research focused on tools and methods for measuring the impact of management accounting research; such tools can be useful to funding institutions and evaluation agencies which can be better equipped to carry out an ex-ante and an ex-post evaluation of the impact that management accounting research projects can have on society.

scholarly journals Pro-environmental actions undertaken in France during operation of motorways

2014 ◽  
Vol 13 (1) ◽  
pp. 087-102
Author(s):  
Agnieszka Bugajska ◽  
Andrzej Kulig
Keyword(s):  
Road Network ◽  
Surrounding Area ◽  
The Road ◽  
Post Evaluation ◽  
Legal Obligations ◽  
Ex Post ◽  
Environmental Actions ◽  
Effective Operation ◽  
Operation Stage ◽  
The Impact

Road investments, including motorways and expressways, are among the projects which can have a significant impact on the environment. For this reason the proper evaluation of this impact is required, as well as its effective elimination, mitigation or compensation. The impact of the project on the environment can be observed already during the construction stage, and then sometimes on an even larger scale during the operation stage of the road infrastructure. Therefore, a proper ex‑post evaluation of the real impact of such projects is a very important and indispensable part of the process of environmental impact assessment (EIA). It enables taking corrective actions or ensuring effective operation of environmental protection equipment. Road operators can also take many other pro-environmental actions to reduce the impact of these investments on the environment. Thanks to its extensive road network and long-established legal requirements and official methodical guidance, France has an important experience in the field of realization of mandatory environmental ex‑post evaluation reports, as well as in implementing multiple other projects regarding the protection of the environment that do not arise from legal obligations. The paper presents examples of good practices and pro-environmental actions undertaken during the operation stage of certain motorways in France. These actions contribute to better integration of the motorways with the surrounding area and often combine environmental and socio-economic aspects supporting the prin­ciple of sustainable development.

scholarly journals Η Ελληνική Εμπειρία των Διαρθρωτικών Ταμείων της Ευρωπαϊκής Ένωσης: Οι αγνοημένες επιπτώσεις

2018 ◽  
pp. 9
Author(s):  
Παναγιώτης Λιαργκόβας ◽  
Αστέρης Χουλιαράς
Keyword(s):  
Evaluation Studies ◽  
Social Indicators ◽  
Economic Policies ◽  
Structural Funds ◽  
Country Level ◽  
Post Evaluation ◽  
Policy Tool ◽  
Ex Post ◽  
Greek Economy ◽  
The Impact

A large number of ex ante, ex itinere and ex post evaluation studies have assessed the direct impact of the EU Structural Funds on the Greek economy. Some of them, mainly EU-commissioned studies, have assessed the microeconomic impact of funds. Others, more academic, have focused on the impact of funds on economic and social indicators (GDP,employment, productivity) at regional or country level. A common characteristic of both approaches is that Structural Funds represent an economic policy tool and therefore their impact on Greece is mostly economic. In this article, we support the view that the assessment of EU structural funding should be based on a wider approach that takes into account the role of economic policies, the capacity of institutions and the quality of governance.

scholarly journals Modernisation of Regional Roads Evaluated Using Ex-Post CBA

2021 ◽  
Vol 13 (4) ◽  
pp. 1849
Author(s):  
Petr Halámek ◽  
Radka Matuszková ◽  
Michal Radimský
Keyword(s):  
Traffic Accidents ◽  
Net Present Value ◽  
Project Completion ◽  
Post Evaluation ◽  
Ex Post ◽  
Measurement Results ◽  
The Subject ◽  
The Cost ◽  
Serious Injuries ◽  
The Impact

The aim of this evaluation is to verify the telling value of the Cost and Benefits Analysis (CBA) of regional roads modernisation based on an ex-post evaluation of the investments and their impacts on the incidence of traffic accidents. A set of 144 projects were the subject of evaluation. The analysis of the actual investment costs confirmed the assumption that the majority of projects were planned with a sufficient provision. When compared with the costs foreseen for the entire set of projects, the total reduction of actual costs spent was over 11%. The investigation of project impacts on traffic accidents was based on an analysis done prior to and after construction by using the Czech Police database. The measurement results show only minimum changes in the incidence of traffic accidents in the scenario prior to and after project completion. This however strongly contradicts the project goals declared, because the projects were anticipating almost zero accidents with a fatality and a 50% reduction of accidents with health consequences. However, a slight increase in road fatalities and in light and serious injuries was measured. These facts have a significant impact on the Net Present Value (NPV) and the weighted profitability index for the entire set of projects dropped from 16.7% to −2.8%. The key recommendation is to eliminate the impact on traffic accidents in the case of project evaluations processed ex-ante for projects focused only on a reconstruction or modernisation of existing roads.

Backtesting Stochastic Mortality Models: An Ex-Post Evaluation of Multi-Period Ahead-Density Forecasts

2008 ◽  
Author(s):  
Kevin Dowd ◽  
Andrew J. G. Cairns ◽  
David P. Blake ◽  
Guy Coughlan ◽  
David Epstein ◽  
...  
Keyword(s):  
Stochastic Mortality ◽  
Post Evaluation ◽  
Ex Post ◽  
Stochastic Mortality Models ◽  
Mortality Models ◽  
Density Forecasts

Survey Data Quality in Analyzing Harmonized Indicators of Protest Behavior: A Survey Data Recycling Approach

2021 ◽  
pp. 000276422110216
Author(s):  
Kazimierz M. Slomczynski ◽  
Irina Tomescu-Dubrow ◽  
Ilona Wysmulek
Keyword(s):  
Data Processing ◽  
Data Quality ◽  
Survey Data ◽  
A Priori ◽  
Data Sets ◽  
New Approach ◽  
Survey Quality ◽  
Survey Error ◽  
Ex Post ◽  
The Impact

This article proposes a new approach to analyze protest participation measured in surveys of uneven quality. Because single international survey projects cover only a fraction of the world’s nations in specific periods, researchers increasingly turn to ex-post harmonization of different survey data sets not a priori designed as comparable. However, very few scholars systematically examine the impact of the survey data quality on substantive results. We argue that the variation in source data, especially deviations from standards of survey documentation, data processing, and computer files—proposed by methodologists of Total Survey Error, Survey Quality Monitoring, and Fitness for Intended Use—is important for analyzing protest behavior. In particular, we apply the Survey Data Recycling framework to investigate the extent to which indicators of attending demonstrations and signing petitions in 1,184 national survey projects are associated with measures of data quality, controlling for variability in the questionnaire items. We demonstrate that the null hypothesis of no impact of measures of survey quality on indicators of protest participation must be rejected. Measures of survey documentation, data processing, and computer records, taken together, explain over 5% of the intersurvey variance in the proportions of the populations attending demonstrations or signing petitions.

scholarly journals The Demerger Impact upon Sustainable Development of Economic Entities: Evidence from Romania

2021 ◽  
Vol 13 (15) ◽  
pp. 8316
Author(s):  
Camelia Mirela Baba ◽  
Constantin Duguleană ◽  
Marius Sorin Dincă ◽  
Liliana Duguleană ◽  
Gheorghița Dincă
Keyword(s):  
Sustainable Development ◽  
Business Strategies ◽  
The Sustainable Development ◽  
Ex Post ◽  
Before And After ◽  
Almost All ◽  
The Impact ◽  
Profitability Ratios ◽  
Positive Effect

The Covid-19 induced economic crisis has significantly affected almost all businesses from nearly every sector, causing severe financial problems, lack of cash assets, and decrease of revenues. In this context, the economic entities were forced to look for adjustment and rescue solutions of their activities. One possible solution for the recovery and reorganization of economic entities’ activities is demerger. This paper evaluates the impact of demerger upon the sustainable development of economic entities in terms of economic efficiency and financial performances. To achieve this goal, a statistical analysis of profitability ratios before and after the demerger, as well as a structural analysis of 268 demerger projects for the April 2012–April 2021 period, were performed. The results attest there are no significant differences between the ex-ante and ex-post financial performances. However, demerger seems to have a positive effect upon analyzed companies helping them to overcome economic hardships, rethink their business strategies, and continue their activity in the medium and long-term time horizon.

scholarly journals A Cultural Heritage Low Entropy Enhancement Approach: An Ex Post Evaluation of Creative Practices

2021 ◽  
Vol 13 (5) ◽  
pp. 2765
Author(s):  
Maria Cerreta ◽  
Gaia Daldanise ◽  
Eleonora Giovene di Girasole ◽  
Carmelo Maria Torre
Keyword(s):  
Cultural Heritage ◽  
Urban Transformation ◽  
Italian Case ◽  
Post Evaluation ◽  
Ex Post ◽  
Innovative Management ◽  
Decision Making Processes ◽  
Landscape Heritage ◽  
Low Entropy ◽  
New Strategies

According to the current European and Italian scenario related to urban regeneration, cultural and landscape heritage valorization is being enhanced by the activation of innovative processes and new emerging approaches. These involve the development of methodologies and tools that can address decision-making processes based on creative practices consistent with a concept named “low-entropy economy” in this paper. The low-entropy economy represents an economic approach based on the minimization of physical urban transformation and the enhancement of the existing heritage. In this perspective, the research aims to develop the Cultural Heritage Low Entropy Enhancement (CHLEE) approach by exploring how some frugal experiences have promoted cultural heritage enhancement and related complex values through a program of temporary uses and activities able to produce new values, where the human experience is essential. A crucial role is represented by the heterogeneity of creative practices that contribute to identifying and implementing innovative management and governance models. The analysis of creative practices, based upon the ex post evaluation of some Italian case studies across the PROMETHEE-GAIA multicriteria method, is able to show how these experiences build innovation ecosystems and improve the ex ante evaluation for new strategies and policies, underlining strengths, weaknesses, and milestones that shape creative experiences as drivers of urban competitiveness.

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