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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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Jonas Gamso, Andrew Inkpen and Kannan Ramaswamy
Geopolitical risks associated with the return of great power politics and growing nationalism have generated new challenges for foreign investors across industries. Oil and gas…
Abstract
Purpose
Geopolitical risks associated with the return of great power politics and growing nationalism have generated new challenges for foreign investors across industries. Oil and gas companies are well acquainted with such risks and have developed strategies to manage them. This paper reviews five of these strategies: divorcing ownership control from operating control in designing collaborative ventures; proactively managing stakeholder relationships; ensuring transparency and communication; diversifying risks while proactively positioning for emerging opportunities; and deliberately planning for exit should such an eventuality arise. Firms outside of oil and gas can draw on these strategies as they navigate the emerging geopolitical context.
Design/methodology/approach
This paper reviews five strategies that oil and gas companies can use to manage geopolitical risk: divorcing ownership control from operating control in designing collaborative ventures; proactively managing stakeholder relationships; ensuring transparency and communication; diversifying risks while proactively positioning for emerging opportunities; and deliberately planning for exit should such an eventuality arise.
Findings
This study identifies several strategies that oil and gas companies have used to manage geopolitical risks. These tools will be increasingly important in the shifting global political landscape.
Originality/value
Drawing on the experiences of oil and gas companies, this study has identified several strategies that companies can use to shield themselves from the risks that are currently emanating from geopolitics. While these best practices originate in the experiences of oil and gas firms, the ability to deftly manage geopolitical risks is becoming an important prerequisite for companies across industries.
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Joseph Yaw Asomah, Eugene Emeka Dim, Yiyan Li and Hongming Cheng
Corruption perception is essential to study because it can shape people’s attitudes toward the government. Thus, the purpose of this paper is to address this key question: what…
Abstract
Purpose
Corruption perception is essential to study because it can shape people’s attitudes toward the government. Thus, the purpose of this paper is to address this key question: what factors are associated with a non-expert’s judgment of whether Canada is corrupt?
Design/methodology/approach
This study uses the World Value Survey conducted in Canada in October 2020. This survey is based on a nationally representative sample of a cross-section of adult Canadian residents, including Canadian citizens and permanent residents and those who are neither Canadian citizens nor permanent residents.
Findings
Based on this study, some conclusions can be made. First, people accessing corruption news from the traditional news media are less likely than those receiving information from the new media to perceive the state (in this case, Canada) as corrupt. Second, people who have less confidence in public institutions are more likely to perceive a country as corrupt. Third, people who participate in electoral and non-electoral forms of political participation are more likely to perceive the state and its public officials as corrupt. Fourth, regardless of which political party is in power, individuals who lean right politically are more likely than those on the left to perceive the state as corrupt. Finally, immigrants are less likely than those born in Canada to perceive the state as corrupt. This work enriches the literature on the substantive understanding of the factors associated with corruption perception.
Originality/value
Studies investigating factors associated with public perception of corruption tend to focus on developing countries. The current study contributes to filling this gap in knowledge by examining correlates of corruption perception in Canada. As a result, this study contributes to the literature on factors associated with corruption perception, especially in the developed country context.
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Luuk Mandemakers, Eva Jaspers and Tanja van der Lippe
Employees facing challenges in their careers – i.e. female, migrant, elderly and lower-educated employees – might expect job searches to have a low likelihood of success and might…
Abstract
Purpose
Employees facing challenges in their careers – i.e. female, migrant, elderly and lower-educated employees – might expect job searches to have a low likelihood of success and might therefore more often stay in unsatisfactory positions. The goal of this study is to discover inequalities in job mobility for these employees.
Design/methodology/approach
We rely on a large sample of Dutch public sector employees (N = 30,709) and study whether employees with challenges in their careers are hampered in translating job dissatisfaction into job searches. Additionally, we assess whether this is due to their perceptions of labor market alternatives.
Findings
Findings show that non-Western migrant, elderly and lower-educated employees are less likely to act on job dissatisfaction than their advantaged counterparts, whereas women are more likely than men to do so. Additionally, we find that although they perceive labor market opportunities as limited, this does not affect their propensity to search for different jobs.
Originality/value
This paper is novel in discovering inequalities in job mobility by analyzing whether employees facing challenges in their careers are less likely to act on job dissatisfaction and therefore more likely to remain in unsatisfactory positions.
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Hanis Mastura Yahya, Nurul Aini Fadzleena Mohd Zuhaimi, Sameeha Mohd Jamil, Suzana Shahar and Yee Xing You
Ulam is a traditional salad that contains high levels of antioxidants and is commonly consumed in raw form. However, the average ulam consumption among the low-income Malaysian…
Abstract
Purpose
Ulam is a traditional salad that contains high levels of antioxidants and is commonly consumed in raw form. However, the average ulam consumption among the low-income Malaysian population was only ½ serving daily. Thus, this study aimed to explore the motivators and barriers to ulam consumption among residents of low-cost housing areas (household income RM4849 or $1015.50) in Kuala Lumpur, Malaysia.
Design/methodology/approach
Six focus group discussions were conducted with 27 Malay residents aged 18–59 years in Kuala Lumpur, Malaysia. The researchers asked the participants a series of semi-structured questions. All the interviews were audio-recorded and transcribed verbatim. Two researchers coded the transcripts independently, and several themes were identified. The data were analysed using Nvivo version 12 software.
Findings
Three main factors for ulam consumption were identified in this study: personal, environmental and behavioural. The motivators and barriers were identified based on nine main themes and 16 sub-themes.
Practical implications
The results of this study identified potential areas for an effective intervention to increase ulam intake among residents in low-cost housing areas.
Originality/value
This work has the potential to identify the factors that have an impact on consumers' ulam preferences to help fulfil daily vegetable recommendations.
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Dorine Maurice Mattar, Joy Haddad and Celine Nammour
This study aims to assess the effect of job insecurity, customer incivility and work–life imbalance on Lebanese bank employee workplace well-being (EWW), while investigating the…
Abstract
Purpose
This study aims to assess the effect of job insecurity, customer incivility and work–life imbalance on Lebanese bank employee workplace well-being (EWW), while investigating the moderating role that positive and negative affect might have.
Design/methodology/approach
Quantitative data was collected from 202 respondents and analyzed using structural equation modeling system through IBM SPSS and AMOS.
Findings
Results revealed that each of the independent variables has a negative, statistically significant effect on Lebanese bank EWW. The positive affect and the negative one are shown to have a moderating effect that lessens and boosts, respectively, these negative effects.
Theoretical implications
The study adds to the literature on EWW while highlighting the high-power distance and collectivist society that the research took place in.
Research limitations/implications
Limitations include the sample size that was hoped to be larger, in addition to the self-reporting issue and what it entails in the data collection process.
Practical implications
The study has many practical implications, including the validation of a questionnaire in a developing Arab country, hence providing a reliable tool for researchers. HR specialists should lean toward applicants with positive affect, ensuring that their workplace is occupied by members with enhanced resilience. Furthermore, employers should support their employees’ professional growth, thus, boosting their employability during turmoil and consequently making them less vulnerable in times of economic recession.
Originality/value
The study’s unique context, depicted in the harsh economic and financial crisis, makes the findings on EWW of a high value.
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Sarah Marschlich and Laura Bernet
Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public…
Abstract
Purpose
Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public. Companies use different CSA message strategies, including calling the public to support and act on the issue they advocate. Using reactance theory, the authors investigate the impact of CSA messages with a call to action on corporate reputation in the case of a company's gender equality initiative.
Design/methodology/approach
A one-factorial (CSA message with or without a call to action) between-subjects experiment was conducted by surveying 172 individuals living in Switzerland. The CSA messages were created in the context of gender equality.
Findings
The authors' study indicates that CSA messages with a call to action compared to those without overall harmed corporate reputation due to individuals' reactance, which is higher for CSA messages with a call to action, negatively affecting corporate reputation. The impact of the CSA message strategy with a call to action on corporate reputation remains significant after controlling for issue alignment and political leaning.
Originality/value
Communicating about socio-political issues, especially taking a stand, is a significant challenge for corporations in an increasingly polarized society and has often led to backlash, boycotts and damage to corporate reputation. This study shows that the possible adverse effects of advocating for socio-political issues can be related to reactance. It emphasizes that companies advocating for contested issues must be more cautious about the message strategy than the issue itself.
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Buck Reed, Leanne Cowin, Peter O'Meara, Christine Metusela and Ian Wilson
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through…
Abstract
Purpose
Paramedics became nationally registered in 2018 in Australia. Prior to this, there was no central regulation of the profession with reliance on organisational regulation through employers. As paramedics expanded their scope, role and range of employers, especially outside statutory agencies, there was increasing need to engage in professional regulation. Regulation is more than a legal and bureaucratic framework. The purpose of the paper states that the way paramedics interact with their new regulatory environment impacts and is influenced by the professionalisation of the discipline. Regulation also redefines their positionality within the profession.
Design/methodology/approach
Two mixed-method surveys were undertaken. A pre-registration survey occurred in the month prior to regulation commencing (N = 419) followed by the second survey 31 months later (N = 407). This paper reports the analysis of qualitative data from the post-registration survey and provides comparison to the pre-registration survey which has been previously reported. Analysis was undertaken using interpretive phenomenological analysis (IPA).
Findings
Themes from the pre-registration survey continued however became more nuanced. Participants broadly supported registration and saw it as empowering to the profession. Some supported registration but were disappointed by its outcome, others rejected registration and saw it as divisive and oppressive.
Originality/value
Paramedics are beginning to come to terms with increasing professionalisation, of which regulation is one component. Changes can be seen in professional identity and engagement with professional practice; however, this is nascent and is deserving of additional research to track the profession as it continues to evolve.
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Kornélia Anna Kerti, Marloes Van Engen, Orsolya Szabó, Brigitte Kroon, Inge Bleijenbergh and Charissa Freese
The authors conducted 22 in-depth longitudinal interviews with 11 Hungarian migrant workers in the Dutch logistics sector, before and during the COVID-19 crisis, using thematic…
Abstract
Purpose
The authors conducted 22 in-depth longitudinal interviews with 11 Hungarian migrant workers in the Dutch logistics sector, before and during the COVID-19 crisis, using thematic analysis and visual life diagrams to interpret them.
Design/methodology/approach
This study aims to contribute to conservation of resources theory, by exploring how global crises influence the perceived employability of migrant workers in low-wage, precarious work.
Findings
The authors find that resources are key in how migrants experience the valence of global crises in their careers and perceive their employability. When unforeseen consequences of the COVID-19 crisis coincided with migrants' resource gain spirals, this instigated a positively valenced career shock, leading to positive perceptions of employability. Coincidence with loss spirals led to negative perceptions.
Research limitations/implications
The authors contribute to careers literature by showing that resources do not only help migrants cope with the impact of career shocks but also directly influence the valence of global crises in their perceived employability and careers.
Originality/value
Interestingly, when the COVID-19 crisis did not co-occur with migrants' resource gain and loss spirals, migrants experienced resource stress (psychological strain induced by the threat or actual loss of resources) and no significant change in their perceptions of employability.
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Tavleen Kaur and Santanu Mandal
COVID-19 disrupted the usual way of working for many people across the globe, making full-time work from home and hybrid models two popular work arrangements. Despite the…
Abstract
Purpose
COVID-19 disrupted the usual way of working for many people across the globe, making full-time work from home and hybrid models two popular work arrangements. Despite the proliferation and high acceptance of the hybrid model, very little research has focused on the same. This study aims to compare the impact of transitions caused by remote work on work disengagement under two settings: remote work and hybrid model.
Design/methodology/approach
The data is collected from three corporate hubs in India: Hyderabad, Gurgaon and Bangalore. This study’s respondents represent two working models: full-time work from home and a hybrid model. Responses were collected using Google forms-based questionnaire, which resulted in the following usable responses: 356 (hybrid) and 398 (work from home).
Findings
The findings reveal that the structural model for the hybrid sector explained 11% of the variance in work disengagement, while the same for work from home model accounted for 20% of the variance in work disengagement. The authors also tested for the moderation of individual resilience between work-home and home-to-work conflicts and home-to-work transitions and work-to-home conflict under full-time work-from and hybrid models. Based on 356 respondents from hybrid category and 398 from work from home, the study found that employees experience less work-to-home and home-to-work conflicts in the hybrid model and employees experience more work-to-home and home-to-work conflicts in the full-time work from home model.
Originality/value
The study is also the first to examine the moderating role of individual resilience as a tool to bounce back and handle conflicts. As the full-time work from home model leads to more work-to-home and home-to-work conflicts, individuals have more scope to exhibit resilience, and thus, the moderating relationship is stronger in the full-time work from home model. The paper offers theoretical and managerial implications.
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