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Article
Publication date: 16 June 2022

Alex Adegboye, Olayinka Erin and Simplice Asongu

Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance…

Abstract

Purpose

Given that the literature on the links between taxation and inclusive human development is ambiguous, it is important to investigate whether the mediating influence of governance in taxation for inclusive development exists. Thus, this study aims to explore the linkages between the governance quality, taxation and inclusive human development (i.e. inequality-adjusted human development index).

Design/methodology/approach

This study employs the generalized method of moments (GMM) technique to establish the empirical findings on 52 African countries for the period 2010–2018. Among the existing GMM approaches, this study follows the Roodman approach, an enhancement of the Arellano and Bover techniques, which limits the proliferation of instruments. This study uses the two-step approach, which deals with issues of the heteroscedasticity as against instead the one-step procedure, which solely addresses the homoscedasticity concerns.

Findings

The following findings are established. First, there is an unconditional positive effect of taxation on inclusive human development. Second, the net effects of taxation on inclusive human development, associated with the interaction of the government revenue with governance quality variables, are positive for the most part. It is then evident that when taxation policies are combined with good governance initiatives, the ultimate impact of inclusive human development is likely to be enhanced.

Originality/value

This study establishes that, whereas taxation dynamics largely have a favorable incidence in promoting inclusive human development, when such taxation measures are complemented with good governance initiatives, the overall impact of inclusive human development is also likely to be positive. It follows that policies designed to promote political, economic and institutional governance should be implemented in tandem, which policies designed to boost tax performance in the sampled countries. The findings can also be understood from the perspectives that inclusive human development is likely to be boosted when taxation measures are complemented with, (1) the free and fair election and replacement of political leaders (i.e. political governance), (2) the formulation and implementation of inclusive policies for the delivery of public goods (i.e. economic governance) and (3) the respect by citizens and the state of institutions that govern interactions between them (i.e. institutional governance).

Details

Journal of Economic and Administrative Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1026-4116

Keywords

Article
Publication date: 26 June 2023

Argaw Gurmu, M. Reza Hosseini, Mehrdad Arashpour and Wellia Lioeng

Building defects are becoming recurrent phenomena in most high-rise buildings. However, little research exists on the analysis of defects in high-rise buildings based on data from…

Abstract

Purpose

Building defects are becoming recurrent phenomena in most high-rise buildings. However, little research exists on the analysis of defects in high-rise buildings based on data from real-life projects. This study aims to develop dashboards and models for revealing the most common locations of defects, understanding associations among defects and predicting the rectification periods.

Design/methodology/approach

In total, 15,484 defect reports comprising qualitative and quantitative data were obtained from a company that provides consulting services for the construction industry in Victoria, Australia. Data mining methods were applied using a wide range of Python libraries including NumPy, Pandas, Natural Language Toolkit, SpaCy and Regular Expression, alongside association rule mining (ARM) and simulations.

Findings

Findings reveal that defects in multi-storey buildings often occur on lower levels, rather than on higher levels. Joinery defects were found to be the most recurrent problem on ground floors. The ARM outcomes show that the occurrence of one type of defect can be taken as an indication for the existence of other types of defects. For instance, in laundry, the chance of occurrence of plumbing and joinery defects, where paint defects are observed, is 88%. The stochastic model built for door defects showed that there is a 60% chance that defects on doors can be rectified within 60 days.

Originality/value

The dashboards provide original insight and novel ideas regarding the frequency of defects in various positions in multi-storey buildings. The stochastic models can provide a reliable point of reference for property managers, occupants and sub-contractors for taking measures to avoid reoccurring defects; so too, findings provide estimations of possible rectification periods for various types of defects.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Open Access
Article
Publication date: 28 March 2023

Cortney Norris, Scott Taylor and D. Christopher Taylor

This research aimed to fill several gaps in the tipping literature which has overlooked the server's perspective in identifying and understanding variables that influence a tip…

1163

Abstract

Purpose

This research aimed to fill several gaps in the tipping literature which has overlooked the server's perspective in identifying and understanding variables that influence a tip amount and therefore where they concentrate their efforts during the service encounter. Furthermore, the extant literature has theorized how or why certain variables influence the tip amount, but these studies fail to capture insight from server's which would supplement the theory and provide a more in-depth understanding of the mechanisms at play.

Design/methodology/approach

This study adopts a grounded theory approach using semi-structured one-on-one interviews with tipped restaurant employees who were identified and selected using snowball sampling. Content analysis is employed to code and categorize the data.

Findings

The content analysis revealed five categories where servers focus their time and effort to earn tips: service quality, connection, personal factors, expertise and food quality. The server's personality was identified as a variable the tipping literature has largely ignored as a determinant of the tip amount. Server's shift their style of service for groups of eight or more people, and for regular customers, who must dine in the restaurant at least once per week. Lastly, despite the many drawbacks associated with working for tips, servers would not want to replace it with any other method of compensation.

Originality/value

This is the first qualitative study focused on understanding the server's role in the service exchange relationship since McCarty et al. (1990) study. The results provide new insights on the often-studied variables from the tipping literature.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Article
Publication date: 18 March 2024

Sakshi Yadav, Shivendra Kumar Pandey and Dheeraj Sharma

This study aims to answer two significant questions: What are the relative consumer and firm-level effects of marketing through metaverse compared to conventional marketing…

Abstract

Purpose

This study aims to answer two significant questions: What are the relative consumer and firm-level effects of marketing through metaverse compared to conventional marketing endeavours? What are the current trends in utilizing the metaverse as reported in the recent literature?

Design/methodology/approach

This study uses a systematic literature review methodology, using a Preferred Reporting Items for Systematic Reviews and Meta-Analyses flowchart to synthesize existing research. A total of 35 articles written in English were selected and analysed from two databases, Web of Science and EBSCO Host.

Findings

The findings indicate that consumer-level effects of the metaverse include consumer loyalty and brand attachment. The firm-level benefits are decentralization and cost reductions. The paper proposes a framework indicating variables that could attenuate or enhance the association between immersive components of the metaverse and their resultant effects.

Originality/value

This study contributes to understanding the role of metaverse in marketing practices related to the marketing mix components. The study conceptualizes a novel framework for the metaverse and its resultant effects.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

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