Search results

In this paper, the authors take the first step in the study of constructive methods by using Sobolev polynomials.

To do that, the authors use the connection formulas between Sobolev polynomials and classical Laguerre polynomials, as well as the well-known Fourier coefficients for these latter.

Then, the authors compute explicit formulas for the Fourier coefficients of some families of Laguerre–Sobolev type orthogonal polynomials over a finite interval. The authors also describe an oscillatory region in each case as a reasonable choice for approximation purposes.

In order to take the first step in the study of constructive methods by using Sobolev polynomials, this paper deals with Fourier coefficients for certain families of polynomials orthogonal with respect to the Sobolev type inner product. As far as the authors know, this particular problem has not been addressed in the existing literature.

The purpose of this study is to better understand factors related to turnover intention (TI) and job satisfaction (JS) in the information technology and engineering sectors. Specifically, this study investigates the role of workplace learning opportunities (WLO) afforded by the environment and individual’s subjective career success (SCS). The connections between learning opportunities and career success are examined, as well as their connections to JS and TI.

The current research was based on self-report questionnaire data (N = 153). The questionnaire included existing instruments measuring WLO, SCS, JS and TI. The analyses of the data included Pearson product-moment correlations, path analysis (based on multiple regression) and analysis of relative importance (dominance analysis).

Results indicated that higher access to resources that support learning, more opportunities for professional growth and satisfactory career decisions made by employees were connected to lower TI. The processes of well-being and learning are strongly intertwined and mutually reinforce each other, reducing the willingness to change a job in the near future.

This study adds to the previous research by providing more detailed knowledge on the connections between the various dimensions of WLO and SCS. The findings of the present study can offer insights for developing work environments where employees wish to remain, learn and are satisfied with their job and careers, thus ultimately supporting their well-being.

Different from manufacturing resources allocation problems, the prices and amounts of limited public service resources could not be changed with the consumers’ requirements and social fairness is the most important objective for improving allocation efficiency. To measure social fairness reasonably, the purpose of this paper is fourfold: first, divide social fairness into longitudinal comparative fairness and crosswise comparative fairness, therefore providing their calculation formula and describing the comprehensive fair degree by using the interval numbers. Second, the comparison regulations of interval numbers are given and the corresponding features are also described. Third, an extension of VIKOR method is put forward for evaluating social fairness of different allocation alternatives with interval numbers. Finally, a numerical example illustrates the proposed method and clarifies the main results developed in the paper.

In this paper, the author depicts the social fair degree as an interval number, and thus proposes the comparison method between any two interval numbers. Based on the basis procedure of the VIKOR method, the paper proposes an extension of the fuzzy VIKOR method with the interval numbers to rank and select the compromise allocation alternatives. Finally, a numerical example illustrates the practicability of the proposed method.

The comparison of interval numbers is very important when the author evaluates the decision alternatives. Through analyzing the present comparison methods, the paper proposes the simple method of comparing the interval numbers, which can obtain the same results with the above two methods. The fuzzy VIKOR method, a popular multi-criteria decision-making method, focusses on ranking and selecting from a set of alternatives in a fuzzy environment. For the fuzzy value, the paper also proposes the extension of the VIKOR method to perform an evaluation and get the compromise alternatives.

According to the huge customers’ requirement, how to improve their social fair degree has become the focus in public service resources allocation, where the social fair degree may be a comprehensive concept which includes the fair degree compared with all the other allocation alternatives and the fair degree compared with the other small group under the same allocation alternative. In the paper, the author defines the above two types of fair degree and then depicts the comprehensive fair degree as their integration, which will be interval numbers.

This study analyses the relationship between the use of work–family benefits and job satisfaction (JS). Furthermore, it proposes that work-to-family conflict (WFC) and work-to-family enrichment (WFE) play a mediating role in this relationship. The purpose of this paper is to address these issues.

Data are gathered from 1,051 employees of Colombian organisations. Partial least squares path modelling is used.

The results show that the perception of WFE to a greater extent and the WFC perception, to a lesser extent, are significant mediators in the relationship between the use of benefits and JS.

This study justifies investments and initiatives on the adoption and promotion of work–family benefits. Moreover, it provides practical clues on how to boost JS: WFC and WFE are variables to be considered.

This study proposes a multiple mediation model to analyse the relationship between the actual use of work–family benefits and JS from a family perspective. It contributes to the literature in examining antecedents of JS, highlighting the role of WFE.

The development of tourism around Wolong Nature Reserve changes the local communities' ways of life. This study discusses how ecotourism affects the households' use of their capitals, the livelihood strategies as well as illustrates the impact on the habitats in the reserve through Department for International Development’s (DFID) Sustainable Livelihood Framework (SLF) with data collected during fieldwork.

The study focuses on (1) Calculating Livelihood Capital Index. (2) The effects of livelihood capitals on livelihood strategy were calculated by multinomial logistic regression.

The study has yielded the following results: (1) In general, tourism promotes people's livelihood capitals. The growth in different types of households under tourism settings is ranked as full-time tourism operators > part-time tourism operators > traditional living households. (2) Tourism development mainly shifts livelihood strategies in two ways. Firstly, travel operating replaces some traditional practices that make livings; secondly, increased needs for potherbs and herbs from tourists let households enter into the hills to pick the plants more actively, which intensifies the destruction of giant panda's habitats. (3) Nine types of livelihood capitals indicators, namely farmland quality, distance between house and roads, number of laborers, average housing area, average income per person, whether family members being village cadres, and ever having received skills training shape livelihood strategies in different levels.

Three discussions are drawn from the study: (1) Enhancing the exploit for tourism resources to form a diversified competition. (2) Introducing herb growing to fulfill tourists' needs and improve people's livelihood in the meantime. (3) Optimizing the tourism surveillance and management system and improving the rules and regulations.

This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from the year 1990 to present. The review tackles transfer pricing income shifting behavior of MNEs from three different perspectives: taxation relationship with profitability, intrafirm trade, and foreign direct investment (FDI). There have been significant developments and contributions in this field, despite many limitations, mainly concerning the availability of micro-data in general, (specifically intrafirm trade data which allows capturing much of the heterogeneity which is dangling within inter-sectors), and the tax measurement issue. Yet, this area of study is still developing and promises more achievements.

Motivated by recent rapid exchange rate depreciations, shrank economic growth, high inflation, and persistent trade deficits, this study examines the trade balance (TB) in the face of the recent dynamics of the stated macroeconomic factors, which are also important determinants of the TB. The symmetric test of the J-curve phenomenon for the selected Sub-Saharan African (SSA) countries is revisited in this regard. The study uses panel data from 1970 to 2020 for ten of these countries for the longitudinal panel analysis with the TB as the dependent variable and the real exchange rate, foreign and domestic national incomes, and trade openness as the set of independent variables.

Because the underlying data set involves a heterogeneous panel of relatively short N and long T, the pooled mean group (PMG) and mean group (MG) heterogeneous panel models are employed based on the Hausman test for parameter consistency in heterogeneous panels.

The findings largely support the domestic income growth– TB worsening and the foreign income growth– TB improvement hypotheses. Trade openness is found to mostly augment the TB performance of the countries. The results also validated the J-curve effect for only 3/10 and 2/10 countries in the PMG and MG models, respectively. The divergence for most of the countries is attributed to possible import compression and institutional structure of SSA countries.

Given the favorable effects of trade openness on the TB performance of SSA countries, it is recommended that SSA countries place much emphasis on import-substitution industrialization and value addition to their natural resources as well as investment-driven growth policies to improve the competitiveness of their exports and reverse the chronic deficits in their TBs.

This paper is unique for invoking heterogeneous panel models to analyze the TB in light of recent dynamics of its determinants, as well as providing an update on the symmetric test of the J-curve phenomenon for the selected SSA countries.

This paper seeks to understand relationships between prison healthcare and integrated care systems (ICS), including how these affect the delivery of new healthcare interventions. It also aims to understand how closer integration between prison and ICS could improve cross system working between community and prison healthcare teams, and highlights challenges that exist to integration between prison healthcare and ICS.

The study uses evidence from research on the implementation of a pilot study to establish telemedicine secondary care appointments between prisons and an acute trust in one English region (a cross-system intervention). Qualitative interview data were collected from prison (n = 12) and community (n = 8) healthcare staff related to the experience of implementing a cross-system telemedicine initiative. Thematic analysis was undertaken on interview data, guided by an implementation theory and framework.

The research found four main themes related to the closer integration between prison healthcare and ICS: (1) Recognition of prison health as a priority; (2) Finding a way to reconcile networks and finances between community and prison commissioning; (3) Awareness of prison service influence on NHS healthcare planning and delivery; and (4) Shared investment in prison health can lead to benefits.

This is the first article to provide research evidence to support or challenge the integration of specialist health and justice (H&J) commissioning into local population health.

This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries.

This paper utilizes a positivist research framework and adopts a theoretical method of analysis, although secondary data will also be mentioned to support theoretical arguments whenever it is appropriate to do so.

A high rate of collusive tax corruption is inevitable in developing countries.

The model is static and needs to be extended into a dynamic model.

Traditional enforcement tools such as higher audits or a higher penalty regime against tax evasion do not work. Tax simplification can lessen the incidence of tax corruption.

Fighting tax corruption requires significant changes in the attitudes of taxpayers and tax auditors.

This paper combines the literature on Kantian economics and tax compliance in an innovative fashion.

This paper aims to develop a geometry of moral systems. Existing social choice mechanisms predominantly employ simple structures, such as rankings. A mathematical metric among moral systems allows us to represent complex sets of views in a multidimensional geometry. Such a metric can serve to diagnose structural issues, test existing mechanisms of social choice or engender new mechanisms. It also may be used to replace active social choice mechanisms with information-based passive ones, shifting the operational burden.

Under reasonable assumptions, moral systems correspond to computational black boxes, which can be represented by conditional probability distributions of responses to situations. In the presence of a probability distribution over situations and a metric among responses, codifying our intuition, we can derive a sensible metric among moral systems.

Within the developed framework, the author offers a set of well-behaved candidate metrics that may be employed in real applications. The author also proposes a variety of practical applications to social choice, both diagnostic and generative.

The proffered framework, derived metrics and proposed applications to social choice represent a new paradigm and offer potential improvements and alternatives to existing social choice mechanisms. They also can serve as the staging point for research in a number of directions.