scholarly journals La relación entre la captación de ingresos fiscales municipales y los recursos derivados de fuentes no tributarias tanto locales como externas en México

2019 ◽  
pp. 8-16
Author(s):  
Rodolfo VALENZUELA-REYNAGA ◽  
María Dolores MORENO-MILLANES
Keyword(s):  
Public Debt ◽  
Fixed Effects ◽  
Negative Impact ◽  
Multiple Regression Model ◽  
Tax Revenue ◽  
Total Income ◽  
Income Levels ◽  
Negative Effect ◽  
The Relationship ◽  
Public Revenues

Municipal public revenues are classified as tax and non-tax. In this work, the relationship between the income that the municipalities receive through taxes and the rest of the components that integrate the total income is studied to establish to what extent the obtaining of resources whose origin is of non-tax origin affects the generation of local tax revenue. A data panel consisting of 310observations is used for each variable and a multiple regression model with fixed effects is used considering financial information of the 31 municipalities that are capitals of the federal entities in Mexico for the period 2008 - 2017. The results suggest that resources from federal and state transfers have a negative impact on the income levels obtained through municipal taxes. Likewise, the negative localized relationship between the contracting of public debt and the own fiscal resources could suppose a relaxation of the municipal collection policy. Finally, data on other income derived from local sources of non-tax origin such as rights, products and uses show a negative effect on the collection of income from tax collection.

scholarly journals Relationships Among the Feeding Behaviors of a Mirid Bug on Cotton Leaves of Different Ages and Plant Biochemical Substances

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Haiyan Song ◽  
Zhaoke Dong ◽  
Lili Li ◽  
Zengbin Lu ◽  
Chao Li ◽  
...  
Keyword(s):  
Negative Impact ◽  
Leaf Age ◽  
Leaf Traits ◽  
Cotton Leaf ◽  
Young Plant ◽  
Feeding Behaviors ◽  
Probing Behavior ◽  
Negative Effect ◽  
Mirid Bug ◽  
The Relationship

Abstract Apolygus lucorum (Meyer-Dür) (Hemiptera: Miridae) tends to feed on young plant tissues. To explore the relationship between stylet probing behaviors of adult A. lucorum and conditions of cotton leaves, we conducted an experiment using electropenetrography (EPG). Behaviors were recorded on four cotton varieties, in relation to thickness and biochemical traits of differently-aged leaves. Cotton leaf age had a significant effect on the probing behavior of A. lucorum but cotton variety did not. One-day-old leaves of A. lucorum received the highest mean number of stylet probes (penetrations) per insect, and longest mean durations per insect of combined stylet probing or its components, cell rupture and ingestion behaviors. All of the leaf traits (thickness and biochemical substances) were similar among these four cotton varieties. Leaf thickness had a significantly negative effect on the same four variables above. Gossypol and tannin also had a negative impact on combined probing duration. Redundancy analysis showed that the four EPG variables were closely related to nutrient substances (amino acids, sugar, and water) while they had the opposite relationship with plant defense substances (gossypol and tannin). On cotton in the seedling stages, A. lucorum fed more readily on the youngest, thinnest leaves in our no-choice EPG experiments. Nutrients and chemical resistance substances determined the probing duration of A. lucorum. Our findings can contribute to better understanding of patterns of feeding and host consumption by A. lucorum, ultimately improving cotton resistance to A. lucorum.

The relationship between intellectual capital and financial statements readability: the role of management characteristics

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahdi Salehi ◽  
Hassan Mohammadzadeh Moghadam ◽  
Zohreh Hajiha
Keyword(s):  
Regression Model ◽  
Intellectual Capital ◽  
Fixed Effects ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Financial Statements ◽  
Multiple Regression Model ◽  
Content Type ◽  
The Relationship

Purpose The present study aims to investigate the relationship between intellectual capital and the readability of financial statements with the mediating role of management characteristics of companies listed on the Tehran Stock Exchange. In other words, this research tries to find the answer to whether intellectual capital can positively affect the readability of financial statements. Design/methodology/approach A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested using a sample of 1,309 observations listed on the Tehran Stock Exchange from 2012 to 2018 and a multiple regression model based on panel data and fixed-effects models. Findings The results indicate that intellectual capital has a positive and significant relationship with the readability of financial statements, which means that with increasing intellectual capital in companies, financial statements’ readability also increases. Based on the hypothesis test results, it has been determined that narcissism, accrual and real earnings management have a negative effect on the relationship between intellectual capital and the readability of financial statements. Originality/value Since the present study examines such an issue in emerging markets, it provides users, analysts and legal entities with useful information about management’s inherent and acquired characteristics that significantly impact the purchase of audit opinion. This study’s results also contribute to developing science and knowledge in this field and close the literature gap.

scholarly journals Determinants of the Solvency of Insurance Companies in Palestine

2019 ◽  
Vol 10 (6) ◽  
pp. 188
Author(s):  
Yousef Abdel Latif Abdel Jawad ◽  
Issam Ayyash
Keyword(s):  
Quantitative Analysis ◽  
Panel Data ◽  
Fixed Effects ◽  
Financial Statements ◽  
Insurance Companies ◽  
Insignificant Effect ◽  
Analysis Methods ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The study aimed to investigate the factors that affect the solvency of the insurance companies in Palestine and to highlight the nature and strength of the relationship between liquidity, investment, leverage, claims and the solvency of the insurance companies in Palestine.To achieve the objectives of the study, the descriptive and quantitative analysis methods were used in the study. Based on the data of the financial statements of seven insurance companies (out of 9 companies) and by using regression of fixed effects of panel data for 2010-2017, the study found that the claims have a positive effect on the financial solvency and leverage has a negative effect on the solvency of insurance companies in Palestine, while investment and liquidity have an insignificant effect on financial solvency.

scholarly journals Exports, Misallocation, and Total Factor Productivity of Furniture Enterprises

2019 ◽  
Vol 11 (18) ◽  
pp. 4892
Author(s):  
Chang Xu ◽  
Jianbing Guo ◽  
Baodong Cheng ◽  
Yu Liu
Keyword(s):  
Total Factor Productivity ◽  
Value Chain ◽  
Fixed Effects ◽  
Negative Impact ◽  
Market Competition ◽  
Fixed Effects Model ◽  
Factor Productivity ◽  
Labor Costs ◽  
Negative Effect ◽  
The Impact

With the increase in labor costs in China and the tremendous changes in the international trade environment, upgrading the total factor productivity of Chinese furniture export enterprises faces a great challenge. Lots of studies have explored the interaction of exports or misallocation on the total factor productivity (TFP) of furniture enterprises, however, there is little knowledge on the impact and interaction of both exports and misallocation on the TFP. Based on panel data of Chinese furniture enterprises, this paper measures the TFP and the distortion of labor and capital resources in Chinese furniture enterprises. A two-way fixed-effects model is used to analyze the impact of exports and misallocation on the TFP of Chinese furniture enterprises. The paper reveals several important findings. First, the TFP of Chinese furniture export enterprises is lower than that of non-export enterprises, this phenomenon is called the “export–productivity paradox”. Chinese furniture export enterprises are processing trade-oriented and labor-intensive enterprises at the low end of the value chain, exports have a negative effect on improving the TFP of furniture enterprises in the short term. Second, the distortion of labor and capital resources in Chinese furniture enterprises promotes improvements to the TFP of furniture enterprises rather than reducing the TFP of furniture enterprises. Last but not the least, we find that misallocation has a positive moderating effect on exports and can weaken the negative impact of exports on TFP by the “forced mechanism”, which is that the higher the distortion of the misallocation, the higher the cost of acquiring capital and labor, and enterprises are forced to enhance their productivity when facing market competition, thus promoting improvements to the TFP of furniture enterprises.

scholarly journals The Negative Effect of Smartphone Use on Academic Performance May Be Overestimated: Evidence From a 2-Year Panel Study

2020 ◽  
Vol 31 (11) ◽  
pp. 1351-1362
Author(s):  
Andreas Bjerre-Nielsen ◽  
Asger Andersen ◽  
Kelton Minor ◽  
David Dreyer Lassen
Keyword(s):  
Academic Performance ◽  
Fixed Effects ◽  
Panel Study ◽  
Student Characteristics ◽  
Fixed Effects Model ◽  
Data Set ◽  
Course Characteristics ◽  
Negative Effect ◽  
Smartphone Use ◽  
The Relationship

In this study, we monitored 470 university students’ smartphone usage continuously over 2 years to assess the relationship between in-class smartphone use and academic performance. We used a novel data set in which smartphone use and grades were recorded across multiple courses, allowing us to examine this relationship at the student level and the student-in-course level. In accordance with the existing literature, our results showed that students’ in-class smartphone use was negatively associated with their grades, even when we controlled for a broad range of observed student characteristics. However, the magnitude of the association decreased substantially in a fixed-effects model, which leveraged the panel structure of the data to control for all stable student and course characteristics, including those not observed by researchers. This suggests that the size of the effect of smartphone usage on academic performance has been overestimated in studies that controlled for only observed student characteristics.

scholarly journals Policy Polarization, Income Inequality and Turnout

2020 ◽  
pp. 003232172090658
Author(s):  
Matthew Polacko ◽  
Oliver Heath ◽  
Michael S Lewis-Beck ◽  
Ruth Dassonneville
Keyword(s):  
Income Inequality ◽  
Fixed Effects ◽  
Party System ◽  
Negative Impact ◽  
Past Research ◽  
Party Systems ◽  
National Elections ◽  
Country Level ◽  
Established Democracies ◽  
The Relationship

Past research on the relationship between income inequality and turnout has produced mixed results, with some studies suggesting that income inequality leads to lower turnout while other studies find little or no significant effects. In this article, we investigate the extent to which these mixed results are due to the contingent nature of inequality on turnout, which depends upon the nature of the policy options that are presented to the electorate. We test these expectations on data from national elections in 30 established democracies from 1965 through 2017 covering 300 elections. Regression analysis using country-level fixed effects reveals consistent evidence in favor of our hypotheses: Inequality tends to have a negative impact on turnout, especially in depolarized party systems, but as party system polarization increases the negative impact of inequality is mitigated.

scholarly journals Religious Heterogamy and the Intergenerational Transmission of Religion: A Cross-National Analysis

Religions ◽  
2019 ◽  
Vol 10 (2) ◽  
pp. 109 ◽  
Author(s):  
Brian McPhail
Keyword(s):  
Fixed Effects ◽  
Negative Impact ◽  
National Level ◽  
Religious Attendance ◽  
Social Survey ◽  
Using Data ◽  
Fixed Effects Regression ◽  
National Analysis ◽  
The Relationship ◽  
Cross National

This study examines the effect of religious heterogamy on the transmission of religion from one generation to the next. Using data from 37 countries in the 2008 Religion III Module of the International Social Survey Programme (ISSP), I conduct a cross-national analysis of the relationship between parents’ religious heterogamy and their adult childrens’ religious lives. By estimating fixed effects regression models, I adjust for national-level confounders to examine patterns of association between having interreligious parents during childhood and level of adult religiosity as measured by self-rated religiousness, belief in God, and frequencies of religious attendance and prayer. The results indicate that having religiously heterogamous parents or parents with dissimilar religious attendance patterns are both associated with lower overall religiosity in respondents. Parents’ religious attendance, however, mediates the relationship when each parent has a different religion. Having one unaffiliated parent is associated with lower religiosity regardless of parents’ levels of religious attendance. The negative impact of parents’ religious heterogamy on religious inheritance is independent of national-level factors and has implications for anticipating changes in the religious landscapes of societies characterized by religious diversity and growing numbers of interreligious marriages.

scholarly journals Does Public Debt Moderate the Effect of Inflation Rate on Securities Market Returns in Kenya?

2018 ◽  
Vol 6 (12) ◽  
Author(s):  
David John Kapchanga ◽  
Poti Abaja Owili ◽  
Samuel Owino Onyuma
Keyword(s):  
Public Debt ◽  
Stock Prices ◽  
Inflation Rate ◽  
Securities Market ◽  
Market Returns ◽  
Monthly Data ◽  
Exponential Increase ◽  
Negative Effect ◽  
Investment Portfolios ◽  
The Relationship

While in the last one two decades, Kenya has witnessed increasing levels of public borrowing, both domestic and foreign, economic growth has slowed down and the performance of the securities market has been subdued with falling stock prices. This has prompted stock investors to review and/or realign their investment portfolios. While the inflation rate has been drastically fluctuating, public debt – which is strongly inflationary – has had an exponential increase of about 461 percent between 2008 and 2018. Although Kenya’s level of public debt is approaching unsustainable levels, massive borrowing still continues. Using secondary monthly data obtained from government and securities market databases, this paper analyzed whether public debt moderates the relationship between inflation rate and securities market returns at the Nairobi Securities Exchange. Time series multiple linear regression results show that whereas inflation rate has a statistically significant negative effect on securities market returns, public debt had an insignificant negative effect on securities market returns. More importantly, public debt does not statistically affect the relationship between inflation rate and the securities market in Kenya. Putting in place strategies aimed at reducing inflation as well as public debt can however have the effect of improving securities market performance.

scholarly journals DOES PUBLIC DEBT HAMPER ECONOMIC GROWTH: EVIDENCE FROM EUROPEAN TRANSITIONAL COUNTRIES

2019 ◽  
Vol 34 (5) ◽  
pp. 1223-1228
Author(s):  
Liza Alili Sulejmani ◽  
Armend Ademi
Keyword(s):  
Economic Growth ◽  
Transition Economies ◽  
Public Debt ◽  
Fixed Effects ◽  
Global Financial Crisis ◽  
Fixed Capital Formation ◽  
Negative Effect ◽  
Per Capita ◽  
The Impact ◽  
Positive Effect

Lately, there has been an increased interest among policy makers and scholars regarding the nexus between public debt and economic growth, with emphasizes on its effects on transition economies, particularly after the last global financial crisis. This paper tries to investigate the impact of public debt on economic growth in the European transition economies, for the time spin 2000-2016, by using Pooled OLS, Fixed effects, Random effects and Hausman – Taylor Instrumental variable (IV). In addition, results reveal that public debt although has positive effect on per capita growth still is statistically insignificant, whereas debt square has negative effect on per capita GDP growth. Further, gross savings, final consumption and fixed capital formation have positive effect on per capita growth, while government expenditures do not show significant impact. Moreover, such results highlight important implications for fiscal policymakers in these countries in order to foster the economic growth in the context of public debt level.

The neighborhood effect of online reviews

2019 ◽  
Vol 2 (3) ◽  
pp. 262-283
Author(s):  
Dong Liang ◽  
Xia Wang
Keyword(s):  
Design Methodology ◽  
Negative Impact ◽  
Online Reviews ◽  
Neighborhood Effect ◽  
Moderating Effects ◽  
Content Type ◽  
Negative Effect ◽  
Using Data ◽  
The Impact ◽  
The Relationship

Purpose Online reviews have been indicated to play an important role in consumers’ decision-making process, as supported by numerous studies. However, none of them has considered the neighborhood effect of online reviews. The purpose of this paper is to analyze the impact of neighbor store’s reviews on central store’s, along with the moderating effects of store density and product similarity. Design/methodology/approach Using data from dianping.com, this study conducts economic analysis accounting for endogeneity. Findings The results show that the neighbor store’s reviews exert a negative impact on that of central stores. Nevertheless, the relationship is moderated by store density and product similarity, such that the negative effect is stronger if there are a lot of stores around the central store, or if the neighbor store and central store provide similar products. Originality/value This study is the first to investigate the neighborhood effect of online reviews.

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