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Article
Publication date: 1 March 2004

Amna C. Cameron

The loss in sales tax revenue from nontaxable remote sales erodes a state’s ability to fund essential programs. Taxable goods sold via the Internet in 1999 created a loss to state…

Abstract

The loss in sales tax revenue from nontaxable remote sales erodes a state’s ability to fund essential programs. Taxable goods sold via the Internet in 1999 created a loss to state and local governments of $525 million in sales tax revenue. This study examines the effects of five variables on a state’s willingness to participate voluntarily in the Streamlined Sales Tax Project (SSTP). Three hypotheses are supported: 1) the higher the grade on the Business Vitality score, the more likely elected officials will be influenced by the private sector and state economic development personnel not to participate in the SSTP; 2) the higher the index of innovation capacity, the more likely elected officials will be influenced by businesses not to participate; and 3) the greater the reliance on sales tax, the more likely a state will participate.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 16 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 9 March 2015

Amna Yousaf, Huadong Yang and Karin Sanders

The purpose of this paper is to examine underlying linkages between employees’ intrinsic/extrinsic motivation and their task/contextual performance in a Pakistani health care and…

7956

Abstract

Purpose

The purpose of this paper is to examine underlying linkages between employees’ intrinsic/extrinsic motivation and their task/contextual performance in a Pakistani health care and educational context. Employees’ affective occupational and organizational commitments were proposed as mediators to explain these relationships.

Design/methodology/approach

Data were collected from 181 doctors from a Pakistani hospital and 135 academics from a Pakistani university and analyzed using Baron and Kenney (1986) approach and Preacher and Hayes (2008) bootstrapping approach for testing multiple mediators simultaneously.

Findings

As expected, intrinsic motivation is related to task performance (TP) and this relationship is mediated by affective occupational commitment. Extrinsic motivation is related both to TP and contextual performance (CP) and these relationships are mediated by affective organizational commitment.

Research limitations/implications

Research has implications both for practitioners and academicians. The results highlight how different motivational orientations can produce different results and managers need to understand the different needs of employees while devising their human resource strategies. Employees can differ in their motivational orientations depending on their level of need, and can accordingly differ in their subsequent attitudes, performance and behaviors. Employees also need to choose jobs carefully after evaluating their motivational orientations.

Originality/value

The current study recognizes the multi-dimensional nature of motivation and differentiates the effects of intrinsic and extrinsic motivational orientations of employees by establishing the unique linkages between these orientations and employee task and CP. The study also examines differential role of two foci of employee commitment in analyzing the main effects.

Details

Journal of Managerial Psychology, vol. 30 no. 2
Type: Research Article
ISSN: 0268-3946

Keywords

Open Access
Article
Publication date: 15 June 2021

Amna Zardoub

Globalization occupies a central research activity and remains an increasingly controversial phenomenon in economics. This phenomenon corresponds to a subject that can be…

2855

Abstract

Purpose

Globalization occupies a central research activity and remains an increasingly controversial phenomenon in economics. This phenomenon corresponds to a subject that can be criticized through its impact on national economies. On the other hand, the world economy is evolving in a liberalized environment in which foreign direct investment plays a fundamental role in the economic development of each country. The advent of financial flows – foreign direct investment, remittances and official development assistance – can be a key factor in the development of the economy. The purpose of this study is to analyze the effect of financial flows on economic growth in developing countries. Empirically, different approaches have been used. As part of this study, an attempt was made to use a combined autoregressive distributed lag (ARDL) panel approach to study the short-term and long-run effects of financial flows on economic growth. The results indicate ambiguous effects. Economically, the effect of financial flows on economic growth depends on the investor’s expectations.

Design/methodology/approach

To study the short-run and long-run effects of financial flows on economic growth, this paper considers an empirical approach based on the panel ARDL. This model makes it possible to distinguish between the short-run effect and the long-run one. This type of model is based on three estimators, namely, mean group, pooled mean group (PMG) and dynamic fixed effect.

Findings

Results confirm the existence of a long-run relationship because the adjustment coefficient (error correction parameter) is negative and statistically significant. This paper finds that the PMG estimator is more consistent and more efficient. In the short-run, foreign direct investment do negatively affect economic growth, the effect is no significant in the long-run. On the other hand, the effect of remittances on economic growth is significant in the short-run. However, it is no significant in the long-run. Finally, the results suggest that the effect of official development assistance on economic growth is insignificant; both in the long-run and in the short-run.

Originality/value

To study the interaction between financial flows and economic growth, some empirical methodology are used such as the dynamic panel data and the autoregressive vector (VAR) model. In this study, we apply the panel ARDL model to analyze the short-run and the long-run effect for each financial flow on economic growth. The objective is to study the heterogeneity on dynamic adjustment in the short-term and long-term.

Article
Publication date: 15 June 2023

Amna Salman and Wasiq Ahmad

The Operations and Maintenance (O&M) cost of a facility is typically 60–85% of the total life cycle cost of a building whereas its design and construction cost accounts for only…

Abstract

Purpose

The Operations and Maintenance (O&M) cost of a facility is typically 60–85% of the total life cycle cost of a building whereas its design and construction cost accounts for only 5–10%. Therefore, enhancing and optimizing the O&M of a facility is a crucial issue. In addition, with the increasing complexities in a building's operating systems, more technologically advanced solutions are required for proactively maintaining a facility. Thereby, a tool is needed which can optimize and reduce the cost of facility maintenance. One of the solutions is Augmented or Mixed Reality (AR/MR) technologies which can reduce repair time, training time and streamline inspections. Therefore, the purpose of this study is to establish contextual knowledge of AR/MR application in facilities operation and maintenance and present an implementation framework through the analysis and classification of articles published between 2015 and 2022.

Design/methodology/approach

To effectively understand all AR/MR applications in facilities management (FM), a systematic literature review is performed. The Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) protocol was followed for searching and describing the search strategies. Keywords were identified through the concept mapping technique. The Scopus database and Google Scholar were employed to find relevant articles, books and conference papers. A thorough bibliometric analysis was conducted using VOS Viewer and subsequently, a thematic analysis was performed for the selected publications.

Findings

The use of AR/MR within facilities O&M could be categorized into five different application areas: (1) visualization; (2) maintenance; (3) indoor localization and positioning; (4) information management and (5) indoor environment. After a thematic analysis of the literature, it was found that maintenance and indoor localization were the most frequently used research application domains. The chronological evolution of AR/MR in FM is also presented along with the origin of publications, which showed that the technology is out of its infancy stage and is ready for implementation. However, literature showed many challenges hindering this goal, that is (1) reluctance of the organizational leadership to bear the cost of hardware and trainings for the employees, (2) Lack of BIM use in FM and (3) system lagging, crashing and unable to register the real environment. A preliminary framework is presented to overcome these challenges.

Originality/value

This study accommodates a variety of application domains within facilities O&M. The publications were systematically selected from the existing literature and then reviewed to exhibit various AR/MR applications to support FM. There have been no literature reviews that focus on AR and/or MR in the FM and this paper fills the gap by not only presenting its applications but also developing an implementation framework.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Open Access
Article
Publication date: 16 September 2021

Amna Zardoub and Faouzi Sboui

Globalization occupies a central research activity and remains an increasingly controversial phenomenon in economics. This phenomenon corresponds to a subject that can be…

5257

Abstract

Purpose

Globalization occupies a central research activity and remains an increasingly controversial phenomenon in economics. This phenomenon corresponds to a subject that can be criticized through its impact on national economies. On the other hand, the world economy is evolving in a liberalized environment in which foreign direct investment plays a fundamental role in the economic development of each country. The advent of financial flows – FDI, remittances and official development assistance – can be a key factor in the development of the economy. The subject of this article is to analyses the effect of financial flows on economic growth in developing countries. Empirically, different approaches have been employed. As part of this work, an attempt was made to use a panel data approach. The results indicate ambiguous effects and confirm the results of previous work.

Design/methodology/approach

The authors seek to study the effect of foreign direct investment, remittances and official development assistance (ODA) and some control variables i.e. domestic credit, life expectancy, gross fixed capital formation (GFCF), inflation and three institutional factors on economic growth in developing countries by adopting the panel data methodology. Then, the authors will discuss empirical tests to assess the econometric relevance of the model specification before presenting the analysis of the results and their interpretations that lead to economic policy implications. As part of this work, the authors have rolled panel data for developing countries at an annual frequency during the period from 1990 to 2016. In a first stage of empirical analysis, the authors will carry out a technical study of the heterogeneity test of the individual fixed effects of the countries. This kind of analysis makes it possible to identify the problems retained in the specific choice of econometric modeling to be undertaken in the specificities of the panel data.

Findings

The empirical results validate the hypotheses put forward and indicate the evidence of an ambiguous effect of financial flows on economic growth. The empirical findings from this analysis suggest the use of economic-type solutions to resolve some of the shortcomings encountered in terms of unexpected effects. Governments in these countries should improve the business environment by establishing a framework that further encourages domestic and foreign investment.

Originality/value

In this article, the authors adopt the panel data to study the links between financial flows and economic growth. The authors considered four groups of countries by income.

Details

PSU Research Review, vol. 7 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

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