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The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.
Abstract
Purpose
The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.
Design/methodology/approach
The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.
Findings
The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.
Research limitations/implications
The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.
Originality/value
This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.
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Matthew Ikuabe, Clinton Aigbavboa, Chimay Anumba and Ayodeji Emmanuel Oke
Through its advanced computational capabilities, cyber–physical systems (CPS) proffer solutions to some of the cultural challenges plaguing the effective delivery of facilities…
Abstract
Purpose
Through its advanced computational capabilities, cyber–physical systems (CPS) proffer solutions to some of the cultural challenges plaguing the effective delivery of facilities management (FM) mandates. This study aims to explore the drivers for the uptake of CPS for FM functions using a qualitative approach – the Delphi technique.
Design/methodology/approach
Using the Delphi technique, the study selected experts through a well-defined process entailing a pre-determined set of criteria. The experts gave their opinions in two iterations which were subjected to statistical analyses such as the measure of central tendency and interquartile deviation in ascertaining consensus among the experts and the Mann–Whitney U test in establishing if there is a difference in the opinions given by the experts.
Findings
The study’s findings show that six of the identified drivers of the uptake of CPS for FM were attributed to be of very high significance, while 12 were of high significance. Furthermore, it was revealed that there is no significant statistical difference in the opinions given by experts in professional practice and academia.
Practical implications
The study’s outcome provides the requisite insight into the propelling measures for the uptake of CPS for FM by organisations and, by extension, aiding digital transformation for effective FM delivery.
Originality/value
To the best of the authors’ knowledge, evidence from the literature suggests that no study has showcased the drivers of the incorporation of CPS for FM. Hence, this study fills this gap in knowledge by unravelling the significant propelling measures of the integration of CPS for FM functions.
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The purpose of this study is to develop a model of a starting situation for relationship initiation in turbulent business networks.
Abstract
Purpose
The purpose of this study is to develop a model of a starting situation for relationship initiation in turbulent business networks.
Design/methodology/approach
The study is designed as an extreme single case study that takes its point of departure in a company’s bankruptcy in the Swedish automotive industry.
Findings
This study illustrates how a new business relationship can start from a resource combination previously controlled by one actor (i.e. a single company) in a turbulent business network, thereby bringing nuances to the common understanding that new relationships start in stable business networks where resource combinations are developed between actors in established business relationships.
Originality/value
Previous studies have stated that the development of a mutual orientation between actors leads to the formation of a business relationship. The business relationship then leads to resource adaptations between the two companies. The developed model, however, illustrates that this pattern can be reversed in situations of turbulence. Hence, previously adapted resources might lead to the formations of a business relationship. Based on this observation, the authors argue that there are reasons to question if previous models of business relationship initiation and development in business networks are adequately equipped for analysis in turbulent business networks.
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I aimed to develop a conceptual model of power dynamics focused on an anticipated power consequences in business relationships in a context of high environmental turbulence. I…
Abstract
Purpose
I aimed to develop a conceptual model of power dynamics focused on an anticipated power consequences in business relationships in a context of high environmental turbulence. I also intended to discuss the theoretical significance of my findings and indicate future research directions.
Design/methodology/approach
Conceptual article indicating future research directions.
Findings
The proposal of the conceptual model of power dynamics focusing on anticipated power consequences in business relationships.
Research limitations/implications
The limitations of the presented model stem from the critique of the holistic view. My contribution lies in advancing our understanding of power dynamics in business relationships amid significant environmental change. I elucidate how transformative practices relate to power outcomes and value creation in these relationships.
Practical implications
The model highlights the importance of a mindful approach to managing business relationships in a turbulent environment. It emphasizes considering expected power outcomes from activities and their impact on creating value in these relationships.
Social implications
The proposed concept resonates with systems theory, which emphasizes how different levels of business relationships are interconnected. It enables the analysis of power dynamics at the individual level, such as employees, consumers and local communities. These groups often include the most vulnerable individuals impacted by relational business structures.
Originality/value
The focus on anticipated power consequences of transformative practices triggered by high environmental turbulences, while considering the impact of power distribution of relationship actors on the sharing of benefits and costs.
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Melanie Moen, Hai Thi Thanh Pham, Mohd Ali Samsudin and Tiew Chia Chun
The aim of this study was to measure the level of challenges faced by novice teachers in South Africa. Findings suggest a need for professional development courses to upskill…
Abstract
Purpose
The aim of this study was to measure the level of challenges faced by novice teachers in South Africa. Findings suggest a need for professional development courses to upskill teachers with effective pedagogies that can incorporate the social and emotional components into teaching and learning.
Design/methodology/approach
This study applied a descriptive research methodology by administering a questionnaire to 143 novice teachers. The data analysis technique was the Rasch model.
Findings
The findings indicated high item and person reliability, with a good item fit and polarity values that are compatible with the Rasch model. The three major challenges identified are uninvolved parents, discipline problems and a lack of guidance and counselling. These challenges can be related to social and emotional learning (SEL) components.
Research limitations/implications
The study used quantitative methods and discovered the challenges that novice teachers face. If the research uses a combination of qualitative methods, it will be possible to better identify the specific causes of the above three challenges of novice teachers.
Practical implications
Due to the complex nature of South African society, many novice teachers are overwhelmed by the challenges they face when entering the profession. These challenges are often embedded in societal risk factors, which complicate the transition from student teacher to novice teacher. The major challenges identified in this study can be related to SEL components, as the challenges are closely linked to the psychological and social backgrounds of the students. Teachers in this study indicated that they found it difficult to deal with these challenges at the beginning of their careers.
Social implications
By identifying the challenges facing new teachers in South Africa, they will be better prepared for their work in schools. Therefore, they will improve the above situation to continue developing professionally.
Originality/value
The findings indicated high item and person reliability, with a good item fit and polarity values that are compatible with the Rasch model. Teachers in this study indicated that they found it difficult to deal with these challenges in the beginning of their careers. Professional development courses are suggested to help teachers deal with issues such as discipline, uninvolved parents and guidance and counselling effectively. Higher education programmes should also include these topics in their curricula for student teachers. A greater emphasis on training teachers in their pastoral roles is suggested.
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Josephine Ssirimuzaawo, Miph Musoke and Pio Frank Kiyingi
This paper on the prevalence of attention deficit hyperactive disorder (ADHD) in schools holds immense significance due to its unique contribution to the existing body of…
Abstract
Purpose
This paper on the prevalence of attention deficit hyperactive disorder (ADHD) in schools holds immense significance due to its unique contribution to the existing body of knowledge. This study stands out as one of the few conducted in Uganda and the entire African continent. The purpose of this study is to establish the prevalence of ADHD symptoms in government primary schools in Wakiso District, Uganda. And also inform educational policies and interventions tailored to address the needs of children with ADHD in Uganda and globally.
Design/methodology/approach
The research paradigm adopted was pragmatism, an explanatory sequential mixed methods approach was used, with a quantitative sample of 1,067 participants (learners), 64 teachers who underwent a series of training to equip them with the necessary knowledge about ADHD filled questionnaires for the 1,067 learners, four teachers selected in each school, one teacher per class and a qualitative sample of 32 teachers and one key informant from 16 primary schools. Random and purposive sampling was used. The strengths and weaknesses of ADHD symptoms and normal behavior scale questionnaire was used for quantitative data collection, while qualitative data was gathered through interviews, observations and focus group discussion.
Findings
The results revealed an overall prevalence of ADHD symptoms of 11.60%, with inattention symptoms being more dominant than hyperactive/impulsivity symptoms (8.82%). There was no significant difference in prevalence between boys and girls, with primary one pupils having the highest prevalence of symptoms and primary four pupils having the lowest. Pupils aged 10–13 may be less susceptible to ADHD symptoms. The most prevalent symptoms were linked to interrupting or intruding behavior, failure to give attention to detail and inability to play quietly. Qualitative data from the key informant’s observations and teacher focus groups supported these findings.
Research limitations/implications
Limited geographic scope: The study was conducted in only one district, Wakiso, in Uganda. However, this district is very densely populated with people from different cultural and economic background, making it representative of the entire country Uganda. While the response rates for both the quantitative and qualitative components were relatively high (95% and 84%, respectively), there is a possibility that those who chose to participate may have different experiences. But the response rate provided sufficient data for analysis according to the researcher.
Practical implications
The researcher recommends that further research is needed in other districts; also, there is a need to develop early intervention strategies for teachers and parents with ADHD children. More research is needed to better understand the primary causes and risk factors associated with ADHD in primary school children.
Originality/value
This study stands out as one of the few conducted in Uganda and the entire African continent on ADHD. By addressing this research gap, the paper adds valuable insights to the field of ADHD research, shedding light on the prevalence of ADHD symptoms, which can be used to investigate the impact of ADHD on academic performance within the Ugandan education system further. The findings of this study have the potential to inform educational policies and interventions tailored to address the needs of children with ADHD in Africa and beyond.
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Orlando Troisi, Anna Visvizi and Mara Grimaldi
Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental…
Abstract
Purpose
Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental impact of technologies, the concept of Society 5.0 has been proposed to restore the centrality of humans in the proper utilization of technology for the exploitation of innovation opportunities. Despite the identification of humans, resilience and sustainability as the key dimensions of Society 5.0, the definition of the key factors that can enable Innovation in the light of 5.0 principles has not been yet assessed.
Design/methodology/approach
An SLR, followed by a content analysis of results and a clustering of the main topics, is performed to (1) identify the key domains and dimensions of the Industry 5.0 paradigm; (2) understand their impact on Innovation 5.0; (3) discuss and reflect on the resulting implications for research, managerial practices and the policy-making process.
Findings
The findings allow the elaboration of a multileveled framework to redefine Innovation through the 5.0 paradigm by advancing the need to integrate ICT and technology (Industry 5.0) with the human-centric, social and knowledge-based dimensions (Society 5.0).
Originality/value
The study detects guidelines for managers, entrepreneurs and policy-makers in the adoption of effective strategies to promote human resources and knowledge management for the attainment of multiple innovation outcomes (from technological to data-driven and societal innovation).
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Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption…
Abstract
Purpose
Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.
Design/methodology/approach
Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.
Findings
There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.
Originality/value
This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.
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Ali Sevilmiş, Mehmet Doğan, Pablo Gálvez-Ruiz and Jerónimo García-Fernández
The user experience during the use of activities and services is a fundamental aspect for sports managers and can provide a competitive advantage. The purpose of this study was to…
Abstract
Purpose
The user experience during the use of activities and services is a fundamental aspect for sports managers and can provide a competitive advantage. The purpose of this study was to identify the dimensions of experiential quality and the relationship of this construct with customer trust and customer satisfaction in achieving behavioral intention.
Design/methodology/approach
Using a convenience sampling technique, a total of 322 gym users in Turkey participated. A two-step approach was used to test both the model and the research hypotheses [confirmatory factor analysis (CFA) and structural equation modeling (SEM)].
Findings
The interaction quality, physical environmental quality, outcome quality and enjoyment quality were positively related to experiential quality. Similarly, the experimental quality was positively related to customer satisfaction and customer trust. Finally, customer satisfaction was related to behavioral intentions.
Originality/value
This study provides empirical evidence about the importance of experiential quality to gain a competitive advantage in the context of fitness centers.
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This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the…
Abstract
Purpose
This paper aims to discuss the adequacy of restrictive measures. Providing a synopsis of a global movement toward the imposition of target restrictive measures. Questioning the success of targeted restrictive measures in obtaining behavioural change. Identifying a reversion to the implementation of wide ranging sectoral restrictive measures in an attempt to encourage immediate behavioural change. Accessing the success of using restrictive measures to encourage democratic regimes in Africa.
Design/methodology/approach
This study is a desktop research that examines European Parliament and Council issued Regulations for the jurisdictions of Iran, Russia and Belarus. Academic research is also used in identifying a pendulum swing by global legislatures with respect to the imposition of targeted measures to requiring the imposition of additional wide ranging sectoral measures.
Findings
Targeted measures can be circumvented using non-hostile third countries. Academic research identifies that wide reaching sectoral sanctions encourage regime change. Therefore, where targeted measures fail to give rise to their desired persuasive objectives. The legislator moves to introduce additional measures, also comprising of sectoral sanctions. Sectoral sanctions have been applied by the European Union in Iran, Russia and Belarus. The USA has taken measures to limit Russia ability to use Turkey as a transshipment hub. The African continent case study identifies the importance of creating an architecture founded on upholding positive governance and human rights standards. Failure to do so leads to a revolving system of authoritarian regimes, sanctioned by restrictive measures.
Originality/value
This paper is a desktop review composed by the author.
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