scholarly journals Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates

Author(s):  
Jon P. Nelson ◽  
John R. Moran

Abstract This paper conducts the first review and meta-analysis for estimates of alcohol excise tax pass-through rates. A total of 30 empirical studies are examined. Several widely cited studies indicate substantial overshifting, suggesting imperfectly-competitive markets for alcohol. The narrative review provides insights for data coverage by country; econometric models; and results for under- or overshifting by beverage. Weighted-averages calculated for two samples show that beer taxes are overshifted and wine-spirits taxes are fully shifted. Meta-regressions corrected for publication bias indicate, however, that full-shifting cannot be rejected for any beverage. Results are useful for alcohol tax policy and future research on optimal taxation and incidence.

2017 ◽  
Vol 13 (2) ◽  
pp. 106-132 ◽  
Author(s):  
Satish Kumar ◽  
Sisira Colombage ◽  
Purnima Rao

Purpose The purpose of this paper is to study the status of studies on capital structure determinants in the past 40 years. This paper highlights the major gaps in the literature on determinants of capital structure and also aims to raise specific questions for future research. Design/methodology/approach The prominence of research is assessed by studying the year of publication and region, level of economic development, firm size, data collection methods, data analysis techniques and theoretical models of capital structure from the selected papers. The review is based on 167 papers published from 1972 to 2013 in various peer-reviewed journals. The relationship of determinants of capital structure is analyzed with the help of meta-analysis. Findings Major findings show an increase of interest in research on determinants of capital structure of the firms located in emerging markets. However, it is observed that these regions are still under-examined which provides more scope for research both empirical and survey-based studies. Majority of research studies are conducted on large-sized firms by using secondary data and regression-based models for the analysis, whereas studies on small-sized firms are very meager. As majority of the research papers are written only at the organizational level, the impact of leverage on various industries is yet to be examined. The review highlights the major determinants of capital structure and their relationship with leverage. It also reveals the dominance of pecking order theory in explaining capital structure of firms theoretically as well as statistically. Originality/value The paper covers a considerable period of time (1972-2013). Among very few review papers on capital structure research, to the best of authors’ knowledge; this is the first review to identify what is missing in the literature on the determinants of capital structure while offering recommendations for future studies. It also synthesize the findings of empirical studies on determinants of capital structure statistically.


10.2196/18644 ◽  
2020 ◽  
Vol 8 (3) ◽  
pp. e18644 ◽  
Author(s):  
Julie F Vermeir ◽  
Melanie J White ◽  
Daniel Johnson ◽  
Geert Crombez ◽  
Dimitri M L Van Ryckeghem

Background There has been a growing interest in the application of gamification (ie, the use of game elements) to computerized cognitive training. The introduction of targeted gamification features to such tasks may increase motivation and engagement as well as improve intervention effects. However, it is possible that game elements can also have adverse effects on cognitive training (eg, be a distraction), which can outweigh their potential motivational benefits. So far, little is known about the effectiveness of such applications. Objective This study aims to conduct a systematic review and meta-analysis to investigate the effect of gamification on process outcomes (eg, motivation) and on changes in the training domain (eg, cognition), as well as to explore the role of potential moderators. Methods We searched PsycINFO, Cumulative Index to Nursing and Allied Health Literature, ProQuest Psychology, Web of Science, Scopus, PubMed, Science Direct, Excerpta Medica dataBASE, Institute of Electrical and Electronics Engineers Xplore, Association for Computing Machinery, and a range of gray-area literature databases. The searches included papers published between 2008 and 2018. Meta-analyses were performed using a random-effects model. Results The systematic review identified 49 studies, of which 9 randomized controlled trials were included in the meta-analysis. The results of the review indicated that research in this context is still developing and lacks well-controlled empirical studies. Gamification in cognitive training is applied to a large range of age groups and audiences and is mostly delivered at a research site through computers. Rewards and feedback continue to dominate the gamification landscape, whereas social-oriented features (eg, competition) are underused. The meta-analyses showed that gamified training tasks were more motivating/engaging (Hedges g=0.72) and more demanding/difficult (Hedges g=–0.52) than non- or less-gamified tasks, whereas no effects on the training domain were found. Furthermore, no variables moderated the impact of gamified training tasks. However, meta-analytic findings were limited due to a small number of studies. Conclusions Overall, this review provides an overview of the existing research in the domain and provides evidence for the effectiveness of gamification in improving motivation/engagement in the context of cognitive training. We discuss the shortcomings in the current literature and provide recommendations for future research.


2021 ◽  
Vol 12 ◽  
Author(s):  
Cristina de-la-Peña ◽  
María Jesús Luque-Rojas

Higher education aims for university students to produce knowledge from the critical reflection of scientific texts. Therefore, it is necessary to develop a deep mental representation of written information. The objective of this research was to determine through a systematic review and meta-analysis the proportion of university students who have an optimal performance at each level of reading comprehension. Systematic review of empirical studies has been limited from 2010 to March 2021 using the Web of Science, Scopus, Medline, and PsycINFO databases. Two reviewers performed data extraction independently. A random-effects model of proportions was used for the meta-analysis and heterogeneity was assessed with I2. To analyze the influence of moderating variables, meta-regression was used and two ways were used to study publication bias. Seven articles were identified with a total sample of the seven of 1,044. The proportion of students at the literal level was 56% (95% CI = 39–72%, I2 = 96.3%), inferential level 33% (95% CI = 19–46%, I2 = 95.2%), critical level 22% (95% CI = 9–35%, I2 = 99.04%), and organizational level 22% (95% CI = 6–37%, I2 = 99.67%). Comparing reading comprehension levels, there is a significant higher proportion of university students who have an optimal level of literal compared to the rest of the reading comprehension levels. The results have to be interpreted with caution but are a guide for future research.


Author(s):  
Ying-Chieh Liu ◽  
Janice Burn ◽  
Susan Stoney

The results from prior studies on the effectiveness of virtual teams (VTs) are ambiguous and show that few studies have built upon previous findings to build a substantiated body of work. In this article, the authors attempt to remedy this by performing a meta-analysis on VT research. Powell et al.’s (2004) framework of VTs is used as a prototype and twelve variables and their relationships identified as the basis for this study. Twenty empirical studies are identified and used to validate the variables statistically. From this, seven variables are preserved and form the final framework. Future research directions and managerial implications are explained.


2015 ◽  
Vol 11 (2) ◽  
pp. 289-313 ◽  
Author(s):  
Jiatao (J.T.) Li ◽  
Li Tian ◽  
Guoguang Wan

ABSTRACTWe propose an integrative model on how contextual distance influences the learning process and performance of international strategic alliances (ISAs). We argue that contextual distance increases knowledge diversity but decreases knowledge exchange between the alliance partners, which has implications for the alliance's knowledge creation and performance. A meta-analysis of 46 empirical studies published between 1990 and 2013 dealing with Sino-foreign collaborations in China revealed that contextual distance showed an inverted U-shaped relationship with alliance performance. Proxies for partners’ contextual experience, for example, the length of an alliance's operation in China, the foreign partners’ in-country experiences, and ISAs’ location in a more developed Chinese region, moderate the learning processes. Implications and directions for future research are discussed.


2020 ◽  
Vol 21 (1) ◽  
pp. 15-30
Author(s):  
Lena Jingen Liang ◽  
Statia Elliot

The application of augmented reality in tourism is flourishing and promising, bringing an emerging body of studies. While virtual reality might be a virtual threat to the travel and tourism as being a potential substitute, augmented reality allows users to interact with the real environment that could potentially enhance visitors’ experience. Distinguishing from reviews that combine studies of augmented reality and virtual reality, this study systematically investigates the current state of augmented reality research exclusively in the tourism literature. The results identify five established and emerging research clusters, with one predominant cluster that focuses on user acceptance of augmented reality, commonly applying the technology acceptance model. A meta-analysis of a subset of four empirical studies reveals that perceived ease of use has an overall influence of 52.79% on perceived usefulness. Lastly, a concept map visually presents the constructs that have been explored across the clusters. Based on our review, future research directions are proposed to advance knowledge in the emerging area of gamification, to explore the potential negative consequences of augmented reality, and to apply more innovative methods and study designs.


2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Jiaojiao Wang ◽  
Qihong Li ◽  
Canchao Yang

Abstract The mutually antagonistic processes producing adaptations and counter-adaptations in avian brood parasites and their hosts provide a model system for the study of coevolution; this topic has long been an area of focus in ornithology and evolutionary biology. Although there is an extensive body of literature dealing with avian brood parasitism, few empirical studies have considered the effects of the coevolutionary processes associated with brood parasitism on the acoustic characteristics of parent–offspring communication. Under the strong selection pressures associated with brood parasitism, parasitic birds may, for instance, produce deceptive songs. The host may in turn evolve the ability to recognize these sounds as deceptive. At present, the mechanisms underlying the different competitive strategies employed by hosts and parasitic birds remain unclear. Here, we reviewed previous studies that investigated acoustic traits in scenarios of brood parasitism, highlighting possible adaptive functions. Using a meta-analysis, we identified no heterogeneity among studies of begging call adaptations in parasitic nestlings. However, our results may have been affected by the small number of applicable papers available for analysis. Our meta-analysis also suggested that studies of acoustic communication and transmission in adult hosts were highly heterogenous, suggesting that research methods were inconsistent among studies. Finally, we identified knowledge gaps and proposed several lines of future research.


2020 ◽  
Author(s):  
Julie F Vermeir ◽  
Melanie J White ◽  
Daniel Johnson ◽  
Geert Crombez ◽  
Dimitri M L Van Ryckeghem

BACKGROUND There has been a growing interest in the application of gamification (ie, the use of game elements) to computerized cognitive training. The introduction of targeted gamification features to such tasks may increase motivation and engagement as well as improve intervention effects. However, it is possible that game elements can also have adverse effects on cognitive training (eg, be a distraction), which can outweigh their potential motivational benefits. So far, little is known about the effectiveness of such applications. OBJECTIVE This study aims to conduct a systematic review and meta-analysis to investigate the effect of gamification on process outcomes (eg, motivation) and on changes in the training domain (eg, cognition), as well as to explore the role of potential moderators. METHODS We searched PsycINFO, Cumulative Index to Nursing and Allied Health Literature, ProQuest Psychology, Web of Science, Scopus, PubMed, Science Direct, Excerpta Medica dataBASE, Institute of Electrical and Electronics Engineers Xplore, Association for Computing Machinery, and a range of gray-area literature databases. The searches included papers published between 2008 and 2018. Meta-analyses were performed using a random-effects model. RESULTS The systematic review identified 49 studies, of which 9 randomized controlled trials were included in the meta-analysis. The results of the review indicated that research in this context is still developing and lacks well-controlled empirical studies. Gamification in cognitive training is applied to a large range of age groups and audiences and is mostly delivered at a research site through computers. Rewards and feedback continue to dominate the gamification landscape, whereas social-oriented features (eg, competition) are underused. The meta-analyses showed that gamified training tasks were more motivating/engaging (Hedges g=0.72) and more demanding/difficult (Hedges g=–0.52) than non- or less-gamified tasks, whereas no effects on the training domain were found. Furthermore, no variables moderated the impact of gamified training tasks. However, meta-analytic findings were limited due to a small number of studies. CONCLUSIONS Overall, this review provides an overview of the existing research in the domain and provides evidence for the effectiveness of gamification in improving motivation/engagement in the context of cognitive training. We discuss the shortcomings in the current literature and provide recommendations for future research.


2016 ◽  
Vol 84 (1) ◽  
pp. 144-163 ◽  
Author(s):  
Bernd W. Wirtz ◽  
Peter Daiser

The desired e-government potentials and its shortcomings in reality are key reasons why e-government has become a major topic of interest to academics and practitioners, leading to an extensive body of knowledge. However, the literature still demands further quantitative empirical research to substantiate theory development. This situation calls for a specific review of the literature that arranges relevant knowledge and provides a solid foundation for future research. However, available meta-analyses do not deliver the particular insights to appropriately address the shortage of quantitative empirical e-government research. Therefore, this study explicitly focuses on this specific field to systematically uncover areas requiring further exploration, and defines promising research directions for a solid foundation for future investigations. Key findings of the meta-analysis are: the existence of a systematic divide of existing quantitative empirical e-government studies into 12 research subtopics, which are assessed according to different classification criteria for scientific research gap-spotting; the identification of emerging subtopics that carry innovative research potential; and that e-government is expected to be an ongoing, open-ended research environment that still provides manifold investigative opportunities. Based on these findings, straightforward suggestions for future research are provided. Points for practitioners Beyond providing insights into the current state of quantitative empirical research for scientific researchers, this article also delivers value for professionals working in public management and administration. First, the study provides a comprehensive overview of e-government-related meta-analyses, which allows us to quickly identify the literature in order to tackle particular e-government management issues. Second, the article classifies existing quantitative empirical studies, defines specific subject areas and arranges relevant knowledge, which eases the processes of confining and labelling e-government activities. Last, since these deliverables are based on empirical studies that draw their conclusions from perceptions of reality, the summaries and classifications are thus regarded to be of special importance for public managers.


2018 ◽  
Vol 38 (7) ◽  
pp. 1562-1588 ◽  
Author(s):  
Weijiao Wang ◽  
Kee-Hung Lai ◽  
Yongyi Shou

Purpose Servitization has been recognized as an effective means for manufacturers to achieve superior performance. However, the servitization-performance relationship is controversial since prior empirical studies have provided inconsistent and even contradictory results. Hence, the purpose of this paper is to provide a quantitative review on the servitization-performance relationship based on research findings reported in the extant literature. Design/methodology/approach Studies from 41 peer-reviewed journal articles were sampled and analyzed. A meta-analytic approach was adopted to conduct a quantitative review on the relationship between servitization and firm performance. Findings The results confirm a positive servitization-performance relationship. In addition, the results reveal that the observed servitization-performance relationship is influenced by the operationalization of constructs (servitization and performance) and control variables (industry and region). Originality/value As the first meta-analysis on the servitization-performance relationship, this study contributes to the servitization literature and provides future research directions.


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