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Book part
Publication date: 12 April 2012

Tommaso Gabrieli, Antonio F. Galvao and Gabriel V. Montes-Rojas

This chapter studies the effect of increasing formality via tax reduction and simplification schemes on micro-firm performance. We develop a simple theoretical model that…

Abstract

This chapter studies the effect of increasing formality via tax reduction and simplification schemes on micro-firm performance. We develop a simple theoretical model that yields two intuitive results. First, low- and high-ability entrepreneurs are unlikely to be affected by a tax reduction and therefore, the reduction has an impact only on a segment of the micro-firm population. Second, the benefits to such reduction, as measured by profits and revenues, are increasing in the entrepreneur's ability. Then, we estimate the effect of formality on the entire conditional distribution (quantiles) of revenues using the 1996 Brazilian SIMPLES program and a rich survey of formal and informal micro-firms. The econometric approach compares eligible and non-eligible firms, born before and after SIMPLES in a local interval about the introduction of SIMPLES. We develop an estimator that combines both quantile regression and the regression discontinuity design. The econometric results corroborate the positive effect of formality on micro-firms’ performance and produce a clear characterization of who benefits from these programs.

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Informal Employment in Emerging and Transition Economies
Type: Book
ISBN: 978-1-78052-787-1

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Book part
Publication date: 12 April 2012

Abstract

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Informal Employment in Emerging and Transition Economies
Type: Book
ISBN: 978-1-78052-787-1

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Book part
Publication date: 12 April 2012

Hartmut Lehmann and Konstantinos Tatsiramos

Informality and informal employment are widespread and growing phenomena in all regions of the world, in particular in low and middle income economies. A large part of…

Abstract

Informality and informal employment are widespread and growing phenomena in all regions of the world, in particular in low and middle income economies. A large part of economic activity in these countries is not registered or under-declared and many workers enter employment relationships that do not provide any or only partial protection. Causes and consequences of informality in these regions have recently received growing attention, with a particular emphasis on the role of institutions. Several competing paradigms about informality and informal employment exist in the literature. The traditional dualistic view sees the informal segment as the inferior sector, the option of last resort. Due to barriers to entry, minimum wages, unions or other sources of segmentation, formal jobs are rationed. Workers in the informal sector are crowded out from the formal sector involuntarily, their wage being less than that in the formal sector. In contrast, the competitive view sees the formal and informal labor markets not segmented, but integrated. Voluntary choice regarding jobs and particular attributes of these jobs, such as flexible hours, working as a self-employed and being one's own boss as a micro-entrepreneur, and not valuing social security benefits, can be the reasons for remaining in or moving to the informal sector. A third paradigm points to segmentation within the informal sector. Embedding theoretical and empirical analysis of informality and informal employment in low and middle-income countries into the literature helps us to better characterize the labor markets in these countries.

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Informal Employment in Emerging and Transition Economies
Type: Book
ISBN: 978-1-78052-787-1

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Article
Publication date: 23 June 2020

Tapio Niemi, Ari-Pekka Hameri, Petro Kolesnyk and Patrik Appelqvist

Delivery punctuality is essential in supply chain management, yet the cost of untimely delivery is usually assumed to be given or based on intuition and not quantified by facts.

Abstract

Purpose

Delivery punctuality is essential in supply chain management, yet the cost of untimely delivery is usually assumed to be given or based on intuition and not quantified by facts.

Design/methodology/approach

The authors used a data set containing detailed transaction data for a nine-year period on orders and deliveries of sport goods. The methodology is based on applying a polynomial distributed lag model to longitudinal data on supply chain transactions.

Findings

The results indicate that small delivery delays up to two weeks decrease the sales by maximum 10% during a period of 3–4 weeks. Longer delays, up to 45 days, have a larger negative effect on sales, which can also last longer. For this case company, the estimated lost sales due to late deliveries (=5 days) were 5.1% of the delivery value. The longer delays got, the large the cost was: delays at least 45 days long were the most costly causing almost 40% of the estimated lost sales.

Practical implications

This study offers a methodology for quantifying lost sales due to delivery delays and estimating how long the poor delivery performance affects retailers' order behaviour.

Originality/value

The results give a quantitative decision-making tool for supply chain managers to estimate the profitability of investments in the supply chain performance, especially on improving punctuality.

Details

Journal of Advances in Management Research, vol. 17 no. 4
Type: Research Article
ISSN: 0972-7981

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Book part
Publication date: 18 October 2019

Mohammad Arshad Rahman and Angela Vossmeyer

This chapter develops a framework for quantile regression in binary longitudinal data settings. A novel Markov chain Monte Carlo (MCMC) method is designed to fit the model…

Abstract

This chapter develops a framework for quantile regression in binary longitudinal data settings. A novel Markov chain Monte Carlo (MCMC) method is designed to fit the model and its computational efficiency is demonstrated in a simulation study. The proposed approach is flexible in that it can account for common and individual-specific parameters, as well as multivariate heterogeneity associated with several covariates. The methodology is applied to study female labor force participation and home ownership in the United States. The results offer new insights at the various quantiles, which are of interest to policymakers and researchers alike.

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Topics in Identification, Limited Dependent Variables, Partial Observability, Experimentation, and Flexible Modeling: Part B
Type: Book
ISBN: 978-1-83867-419-9

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Book part
Publication date: 15 February 2021

Fotis Kitsios, Ioannis Sitaridis and Maria Kamariotou

The purpose of this chapter is to conduct a structured literature review to examine the relationship between entrepreneurship and emotional intelligence in academic

Abstract

The purpose of this chapter is to conduct a structured literature review to examine the relationship between entrepreneurship and emotional intelligence in academic settings as well as the current entrepreneurship pedagogy for flexible, innovative and creative graduates. One hundred and twenty-eight peer-reviewed papers were analysed based on Webster’s and Watson’s (2002) methodology. Papers classified into three topics and a content analysis was implemented to discuss about the publication year, journals, authors, frequency of keywords and research method adopted. The contribution of this chapter is twofold. It is a bibliometric study which provides a macropicture of a research field, its evolution and connections among studies, in order to be a starting point for future researchers who are already studying entrepreneurial education or entrepreneurship-related scientific areas. Also, this chapter helps academics to improve educational programmes and curriculum to increase students’ entrepreneurial intention taking into account the factors that affect it.

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Universities and Entrepreneurship: Meeting the Educational and Social Challenges
Type: Book
ISBN: 978-1-83982-074-8

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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

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Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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Article
Publication date: 4 September 2017

José Antonio Soares, André Luiz Baptista Galvão, Lucas Vinicius Shigaki de Matos, Julia Cestari Pierucci, Katia Denise Saraiva Bresciani and Nadia Kassouf Pizzinatto

Marketing strategies can be used to leverage business in the service sector, specifically in veterinary medicine; among other benefits, it can make a difference in…

Abstract

Purpose

Marketing strategies can be used to leverage business in the service sector, specifically in veterinary medicine; among other benefits, it can make a difference in satisfaction and consequent customer loyalty. Marketing should be used with ethics and professionalism due is one administration area that contributes to effective management in the continuous pursuit of quality in the provision of services and demonstrate that veterinary clinics have much to gain if managed with support of marketing strategies. This paper aims to analyze the applicability of marketing strategies in the management of small animal clinics, such as guidelines to the entrepreneurs of this services sector.

Design/methodology/approach

Marketing literature is plentiful in proposing alternative strategies, whether focused on the achievement and loyalty of customers, whether to raise the competitiveness of an organization or simply to its survival in the market. In this study, some marketing strategies were selected, on secondary data research, in theoretical framework, to investigate their application in the practice of veterinary medicine. This study emphasizes promotional strategy toward communication with the market and construction of organizational image, using public relations as marketing strategy.

Findings

The use of marketing strategies is recommended in the management of small animal clinical practice, especially with respect to the high customer satisfaction by streamlining the procedures and optimizing veterinary services provision.

Originality/value

This study is different because it proposes an integrated system of management techniques in veterinary organizations, which will lead to better efficiency of attendance, adding value to the service provided and generating greater profitability for the organization, which positively reflects on the economic point of view and for the image of the company and its professionals, providing a better quality of life for both clients and their pets.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 11 no. 3
Type: Research Article
ISSN: 1750-6123

Keywords

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Article
Publication date: 21 January 2019

Flavia Cristina Silva, Fabio Ytoshi Shibao, Isak Kruglianskas, José Carlos Barbieri and Paulo Antonio Almeida Sinisgalli

In total, 19 practices of circular economy divided into three groups, internal environmental management, ecological design and investment recovery were studied in a local…

Abstract

Purpose

In total, 19 practices of circular economy divided into three groups, internal environmental management, ecological design and investment recovery were studied in a local network composed of small companies and individual entrepreneurs related to common product and by-product flows. The paper aims to discuss these issues.

Design/methodology/approach

This research presents an applied nature, is characterized as exploratory and adopted the case study as a technical procedure using sources and methods of data collection. The primary data were collected through direct observation of the processes and semi-structured interviews with managers and owners.

Findings

The most widespread practices are related to product design. However, in most cases, the implementation was punctual and did not present continuous and corresponding actions, which highlights the embryonic contours of European Commission (EC) in the observed network. The practices from the management category were less observed, which revels the environmental variable is not included in the strategic business planning.

Research limitations/implications

The research documents the application of CE practices in a local network and brings this current paradigm shift to the Brazilian context.

Practical implications

To overcome barriers to the implementation of EC practices, it is suggested to restructure commercial relations, to formulate public policies and to develop infrastructures that facilitate the materiality of flows and the market.

Social implications

The study highlights the need of public policies that promotes cross-sectoral cooperation in accordance with NSWP objectives.

Originality/value

Despite the focus on EC implemented practices this study offers a framework of the research routes on the main barriers and suggests actions to overcome the challenges in the transition from the economy to the circular model.

Details

Revista de Gestão, vol. 26 no. 1
Type: Research Article
ISSN: 2177-8736

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Article
Publication date: 1 July 1999

Olímpio J. de Arroxelas Galvão

This work has as its main objective to discuss the nature of Brazilian Federalism and makes considerations on the origins and deepening of regional inequalities in Brazil…

Abstract

This work has as its main objective to discuss the nature of Brazilian Federalism and makes considerations on the origins and deepening of regional inequalities in Brazil. The approach of the work is the consideration that, from the perspective of spatial development, the interference of the Central Government in the economy may follow, in principle, four courses of action. First, the state may interfere in the free play of the market by directing its actions to counteract the automatic operation of the market forces, in order to prevent the trend towards increasing spatial inequality; second the state may adopt a neutral position, leaving market forces to follow their natural course; third, the state may pursue a course of action consistent with the natural trend of the market forces, but without biasing the allocative process; and fourth, the state, finally, may interfere in the free play of the market forces, in such a way as to distort the market‐price mechanism in the wrong direction – and thus, at variance with the precepts of market economic efficiency, without, however, pursuing any objective related to social justice or spatial equity. By analysing the Brazilian federalism in the light of these four possible forms of government actions, the work attempts to unveil the dominant nature of the Brazilian Central Government policies and their spatial implications, in critical moments of the history of the country.

Details

International Journal of Social Economics, vol. 26 no. 7/8/9
Type: Research Article
ISSN: 0306-8293

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