scholarly journals A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

2021 ◽  
Vol 24 (2) ◽  
pp. 7-21
Author(s):  
Beata Guziejewska

This article examines fiscal illusions in public finance systems where decentralisation involving the introduction of an independent and autonomous component of local government funding brings new problems. It presents a synthesis of the findings from a Polish empirical study that set out to determine the types and extent of fiscal illusion among Polish councillors, focusing on the qualitative aspects of the phenomenon. It also compares the findings with other streams of research and new approaches to fiscal illusion. The purpose of the article is to systematise the knowledge of fiscal illusion based on selected empirical studies, to formulate proposals for practitioners and public decision‑makers, and to highlight areas for future research to address. The article was prepared using a desk research approach and the author’s own experiences and research perspective formed during the study of fiscal illusions. The findings presented in the article corroborate its main thesis that a local government funding system based on intergovernmental transfers contributes to the emergence and perpetuation of fiscal illusions.

2015 ◽  
Vol 7 (1) ◽  
pp. 22-49 ◽  
Author(s):  
M. Mahmudul Hasan

Electronic service in the domain of e-Government has been gaining research attention over past two decades. This paper reports on a literature review of the published e-Government service research and provides an analysis of the research development in terms of research themes, regional context, research perspective, data analysis method, and research approach. The results of this analysis can serve the e-Government research communities as a means of understanding the e-Government service research development and future research agenda. The finding of this paper shows that e-Government service research is conducted in the theme of adoption, evaluation, interoperability, etc. The research is conducted both in the context of economic developed and developing countries mainly in citizen perspective. Empirical data analysis method and descriptive approach are mostly employed in the research.


Author(s):  
M. Mahmudul Hasan

Electronic service in the domain of e-Government has been gaining research attention over past two decades. This paper reports on a literature review of the published e-Government service research and provides an analysis of the research development in terms of research themes, regional context, research perspective, data analysis method, and research approach. The results of this analysis can serve the e-Government research communities as a means of understanding the e-Government service research development and future research agenda. The finding of this paper shows that e-Government service research is conducted in the theme of adoption, evaluation, interoperability, etc. The research is conducted both in the context of economic developed and developing countries mainly in citizen perspective. Empirical data analysis method and descriptive approach are mostly employed in the research.


2020 ◽  
Vol 27 (3) ◽  
pp. 185-209 ◽  
Author(s):  
Stefania Mariano ◽  
Andrea Casey ◽  
Fernando Olivera

Purpose The purpose of this paper is to systematically review and synthesize the literature on organizational forgetting. Design/methodology/approach A systematic literature review approach was used to synthesize current theoretical and empirical studies on organizational forgetting. Findings The review and synthesis of the literature revealed that the organizational forgetting literature is fragmented, with studies conducted across disparate fields and using different methodologies; two primary modes (i.e. accidental and purposeful) and three foci (i.e. knowledge depreciation, knowledge loss and unlearning) define current organizational forgetting literature; and the factors that influence organizational forgetting can be grouped into four clusters related to individuals, processes, tools and organizational context. Research limitations/implications This literature review has limitations related to time span coverage and journal article accessibility. Originality/value This paper offers an integrative view of organizational forgetting that proposes a holistic and multilevel research approach and systematic synthesis of organizational forgetting research.


2021 ◽  
Vol 19 (3) ◽  
pp. 587-608
Author(s):  
Beata Guziejewska ◽  
Anna Majdzińska ◽  
Agata Żółtaszek

A substantial portion of local government funding in Poland comes from intergovernmental transfers. It may lead to the flypaper effect, which means that external revenues contribute to greater local government spending than locally-collected revenues. This study analyses how different revenue categories influenced local government spending in Poland between 2009 and 2018. Panel econometric models are used to test a hypothesis about whether the flypaper effect occurred in that period and to identify the potential causes. The results confirm to some extent that all three levels of local government were affected by the flypaper effect, and they point to intergovernmental transfers (general grants, specific grants, and shares of corporate income tax revenue) as the main causes. The research findings can be of use in reforming local government funding legislation in Poland and other countries, especially when the size of the public sector and public spending need to be reduced.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mark Francis ◽  
Ron Fisher ◽  
Malin Song

Purpose To consider how quality should be conceptualized to improve understanding for researchers and practitioners, some researchers have discussed quality in terms of an essence or necessary condition. Others have regarded quality as individual and experiential, based on differences in actors’ conceptions of quality. This paper aims to resolve the tension caused by these competing views and propose an appropriate method for future research in the area of quality. Design/methodology/approach In many studies, researchers have attempted to understand quality in terms of necessary conditions or through a dualistic ontology. At the same time, an increasing number of researchers have emphasized its experiential nature while discussing quality in conjunction with meeting customers’ expectations. This study investigates how quality can be understood using a conceptual framework based on family resemblances. Findings There is no necessary condition or essence by which quality may be conceptualized or defined. This finding resolves the tension that has arisen from the simultaneous search for a common feature and the assertion that quality is experientially created by individuals. The research also highlights that the nature of quality may differ between people, time and place, or some aspects of it may be the same. Regarding quality in terms of family resemblances accommodates actors’ different conceptions of quality. Phenomenography is proposed as an appropriate research approach with its focus on the qualitatively different ways in which actors make sense of phenomena in their lifeworld. Research limitations/implications Understanding quality as a family of attributes, and using phenomenography as method, provides methodological clarity to long-standing research issues. Using the approaches outlined in this study will enable empirical studies of quality, in any context, to be conducted soundly and relatively quickly. It will also provide a more inclusive and holistic set of meanings based on the experiences of individuals. Practical implications The research provides important insights for researchers and practitioners through clearer conceptions of quality. These include the ability to plan and deliver business outcomes that are more closely aligned with customers’ expectations. Understanding the conceptions of quality, as experienced and determined through family resemblances, has clear implications for researchers and practitioners. Originality/value Understanding actors’ conceptions of quality through the lens of family resemblances resolves long-standing research issues. Using phenomenography as method is innovative, as it is an emerging research approach in the business domain.


Author(s):  
Rakshith K. R. ◽  
Shivakumar . ◽  
Kaushal Sinha ◽  
Vijeth Kumar L. A.

Yoga is an ancient practice with Eastern roots that involves both physical postures (Asanas) and breathing techniques (Pranayamas). Yoga therapy for male sexual problems can effectively be treated through Yoga therapy, particularly with the help of Yoga poses and breathing exercises, Yoga has proven itself highly very effective in the treatment of a number of incurable and sometimes terminable diseases. Then again, Yoga's therapeutic effects are just a spin-off and supplementary. Yoga which has proved to be very effective in the treatment of many impossible and incurable diseases, the therapeutic effect of Yoga is only a by product and incidental. Problems related to sex can very well be handled with Yoga as most often these problems are more related to the mind than body. Either they are caused by lack of confidence or stress or fatigue or fear and very few times some physical cause is there. There is also a cognitive component focusing on meditation and concentration, which aids in achieving the goal of union between the self and the spiritual. Although numerous empirical studies have found a beneficial effect of Yoga on different aspects of physical and psychological functioning, claims of Yoga's beneficial effects on sexuality derive from a rich but no empirical literature. The goal of this article is to review the philosophy and forms of Yoga, to review the no empirical and (limited) empirical literatures linking Yoga with enhanced sexuality, and to propose some future research avenues focusing on Yoga as a treatment for sexual disorder.


Author(s):  
Kelly C. Allison ◽  
Jennifer D. Lundgren

The Diagnostic and Statistical Manual, fifth edition, of the American Psychiatric Association (2013) has designated several disorders under the diagnosis of otherwise specified feeding and eating disorder (OSFED). This chapter evaluates three of these, night eating syndrome (NES), purging disorder (PD), and atypical anorexia nervosa (atypical AN). It also reviews orthorexia nervosa, which has been discussed in the clinical realm as well as the popular press. The history and definition for each is reviewed, relevant theoretical models are presented and compared, and evidence for the usefulness of the models is described. Empirical studies examining the disorders’ independence from other disorders, comorbid psychopathology, and, when available, medical comorbidities, are discussed. Distress and impairment in functioning seem comparable between at least three of these emerging disorders and threshold eating disorders. Finally, remaining questions for future research are summarized.


2021 ◽  
pp. 104420732110275
Author(s):  
Alex Nester Jiya ◽  
Maxwell Peprah Opoku ◽  
William Nketsia ◽  
Joslin Alexei Dogbe ◽  
Josephine Nkrumah Adusei

Deplorable living conditions among persons with disabilities and the need to improve their living conditions cannot be overemphasized. This has triggered international discussion on the need for deliberate social policies to bridge the poverty gap between persons with and without disabilities. In Malawi, expansion of financial services has been identified as an essential tool to accelerate economic and inclusive development. However, empirical studies are yet to explore the preparedness of financial institutions to extend their services to persons with disabilities. In this qualitative study, semi-structured interviews were conducted with managers from commercial banks in Malawi to understand their perspectives on extending financial services to persons with disabilities. Interviews were transcribed verbatim and a descriptive thematic analysis was performed. Although participants reiterated the need to provide persons with disabilities with financial services to improve their well-being, few initiatives have been undertaken to improve their participation. Particularly, participants stated that barriers, such as a lack of financial literacy and adaptive technologies, communication barriers, and high rates of unemployment, explained the reluctance of commercial banks to extend financial services to persons with disabilities. The limitations, recommendations for future research, and implications of the study for policymaking have been highlighted.


2021 ◽  
pp. 019394592110089
Author(s):  
Jee Young Joo ◽  
Megan F. Liu

This scoping review aimed to examine telehealth-assisted case management for chronic illnesses and assess its overall impact on health care delivery. Guided by the PRISMA statement, this review included 36 empirical studies published between 2011 and 2020. This study identified three weaknesses and four strengths of telehealth-assisted case management. While the weaknesses were negative feelings about telehealth, challenges faced by patients in learning and using telehealth devices, and increased workload for case managers, the strengths included efficient and timely care, increased access to health care services, support for patients’ satisfaction, and cost savings. Future research can be designed and conducted for overcoming the weaknesses of telehealth-assisted case management. Additionally, the strengths identified by this review need to be translated from research into case management practice for chronic illness care. This review not only describes the value of such care strategy, but also provides implications for future nursing practice and research.


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