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Open Access
Article
Publication date: 12 November 2020

Jose G. Clavel and Mauro Mediavilla

This paper aims to focus on how reading for pleasure is transmitted within the family. Using data taken from the Programme for International Student Assessment test of 2009, which…

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Abstract

Purpose

This paper aims to focus on how reading for pleasure is transmitted within the family. Using data taken from the Programme for International Student Assessment test of 2009, which dealt in depth with the reading proficiency of students, the authors show that children of parents who read for pleasure are better readers. Within the extensive research and published results on reading performance, the authors focused on the transmission of parents’ reading attitudes to their children.

Design/methodology/approach

In this study, the authors have opted for an approach of “difference in differences”, applied to a population that represents all 15-year-olds from five countries (Germany, Denmark, Hungary, Italy and Portugal). To support this study, the authors chose as a response variable the difference between reading performance and maths performance of each student, taking into account five plausible values for each student. The authors have several explanatory variables, among them what we call the “treatment”, which is the parents’ enthusiasm for reading.

Findings

The calculated estimations clearly indicate that there is a positive effect for four out of the five countries analysed, ranging from 4 points for Italy to 6.5 points for Germany and Portugal. As for the significance of the effect, with the exception of Hungary, the result is reliable and robust. It should also be noted that the variable that indicates the existence of a reading habit by children (daily reading for pleasure) is seen as a factor that positively affects the difference between competence in reading and mathematics in four out of the five countries analysed.

Originality value

The results show positive effects on children whose parents read for pleasure, and this fact should be used to further encourage parents to promote their own reading time for pleasure. In view of the already quantified trend in international reports that adults are reading less, it seems crucial to involve educational authorities in reversing this phenomenon, knowing the impact that adult reading habits have on the reading competence of young people.

Details

Applied Economic Analysis, vol. 28 no. 84
Type: Research Article
ISSN: 2632-7627

Keywords

Article
Publication date: 11 July 2016

Gregorio Sánchez-Marín, María-José Portillo-Navarro and José G. Clavel

The purpose of this paper is to analyze the tax aggressiveness among family firms considering their different levels of family involvement. Based on the family influence on power…

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Abstract

Purpose

The purpose of this paper is to analyze the tax aggressiveness among family firms considering their different levels of family involvement. Based on the family influence on power, experience, and culture approach proposed by Astrachan et al. (2002), this study examines to what extent the heterogeneity among family firms generates distinctive (and unique resource) combinations of family involvement that explain different levels of tax aggressiveness.

Design/methodology/approach

A sample of 282 small and medium-sized family enterprises and a structural equation modeling approach have been used to study simultaneously the effects of family influence through the power, experience, and culture dimensions of tax aggressiveness in family firms.

Findings

The family influences the business’ tax aggressiveness in different ways. As such, the greater the family experience, by the incorporation of second and subsequent generations, the greater the tax aggressiveness; in contrast, greater family power in terms of firm ownership and management negatively affects tax aggressiveness. Additionally, greater alignment of the family and business culture does not exert a significant effect on tax behaviors of family firms.

Practical implications

Tax aggressiveness is a complex activity that should be managed from a global point of view in family firms. Managers should compensate for the negative influence of family governance on tax aggressiveness with the positive effect of the family generations in order to obtain proper and balanced tax management that contributes to the sustainability of family firms.

Originality/value

This study contributes to the understanding of tax behavior heterogeneities among family firms by going further than most research (usually based mainly on comparative ownership aspects between large, publicly quoted family and non-family firms), considering some other more representative factors of family small and medium-sized enterprises, where the influence of characteristics of family management, family generation, and family values can be the main determinants of the firm taxation policies.

Details

Journal of Family Business Management, vol. 6 no. 2
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 1 January 2006

Cristóbal Sánchez‐Rodríguez, David Hemsworth, Ángel R. Martínez‐Lorente and José G. Clavel

Standardization of materials (i.e. replacement of several materials/components by a single component that has all the functionalities of the materials/components it replaces) is…

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Abstract

Purpose

Standardization of materials (i.e. replacement of several materials/components by a single component that has all the functionalities of the materials/components it replaces) is one important purchasing department decision. The primary objective of this study is to examine empirically the impact of standardization of materials and purchasing procedures (standardization in purchasing) on purchasing and business performance.

Design/methodology/approach

To address our research problem, a survey instrument was developed and a structural model was hypothesized and tested using structural equation modeling. Data were collected from a field research on a sample of 306 manufacturing companies in Spain.

Findings

The results of this research indicate that standardization in purchasing has a significant positive effect on both purchasing and business performance. Thus, standardizing materials and purchasing procedures is important and may help firms to meet their materials expenditure targets, and increase the quality of materials, on‐time delivery from suppliers, inventory performance, as well as business performance.

Research limitations/implications

One of the limitations of the study is that the use of a single key informant could be seen as a potential limitation of the study. The study was a cross‐sectional and descriptive sample of the manufacturing industry at a given point in time. A more stringent test of the relationships between standardization in purchasing and performance requires a longitudinal study, or field experiment.

Practical implications

The empirically validated positive relation of standardization in purchasing to firms' performance, such as that documented in this study, can be very useful for the managers who take the initiative in standardization to promote and obtain the resources needed for the adoption of standardization of materials and purchasing procedures. Standardization in purchasing has, as this study shows, much to offer firms that wish to improve their performance.

Originality/value

Because there is a lack of empirical evidence about the impact of standardization of materials and purchasing procedures (standardization in purchasing) on purchasing and business performance, this paper filled an important gap in the purchasing literature.

Details

Supply Chain Management: An International Journal, vol. 11 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 1 October 2003

Cristóbal Sánchez‐Rodríguez, Ángel R. Martínez‐Lorente and José G. Clavel

The importance of benchmarking in the achievement of better results in the purchasing function and in overall business performance has been widely asserted in literature. However…

5032

Abstract

The importance of benchmarking in the achievement of better results in the purchasing function and in overall business performance has been widely asserted in literature. However, few studies have addressed the implementation of benchmarking in the supply function and its impact on purchasing and business performance. Data was collected from 306 companies and structural equations modeling was used to develop valid and reliable instruments for benchmarking, purchasing performance and business performance. The results showed a significant positive impact of benchmarking on purchasing performance and an indirect positive effect on business performance. Implications of the findings for purchasing managers are also discussed.

Details

Benchmarking: An International Journal, vol. 10 no. 5
Type: Research Article
ISSN: 1463-5771

Keywords

Content available
Article
Publication date: 1 December 2004

280

Abstract

Details

Benchmarking: An International Journal, vol. 11 no. 6
Type: Research Article
ISSN: 1463-5771

Article
Publication date: 1 June 2003

Esther Ortiz, Isabel Martínez and Jose G. Clavel

The objective of this study is to rank some factors as handicaps that create diversity and incertitude in international financial analysis. It is an important subject when…

1412

Abstract

The objective of this study is to rank some factors as handicaps that create diversity and incertitude in international financial analysis. It is an important subject when discussing the adoption of International Accounting Standards as one unique set of standards in capital markets around the world. Although it is necessary to reach homogeneity in the field of accounting standards because of the costs, barriers and lack of comparability that they create, the handicap imposed by accounting diversity is not the most important. This assertion has been proved through statistical methodology: Dual Scaling. The most important factors creating differences between net income and shareholders’ funds prepared according to domestic (Spanish, German, and British) and US‐GAAPS are the industry in which the company operates, the country from where the company comes and finally differences due to different accounting standards used in the calculation of net income and shareholders’ funds.

Details

European Business Review, vol. 15 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 9 April 2019

Sergio Rodríguez Cañamero, Jorge García-Unanue, José Luis Felipe, Javier Sánchez-Sánchez and Leonor Gallardo

The purpose of this paper is to analyse the ways clients find out about a sport centre and the factors that lead them to enrol and influence their satisfaction with their…

Abstract

Purpose

The purpose of this paper is to analyse the ways clients find out about a sport centre and the factors that lead them to enrol and influence their satisfaction with their membership. A secondary objective was to determine the reasons for continuing to attend a sport centre and how they influenced satisfaction towards achievement. Finally, the authors aimed to identify differences between reasons for enroling and reasons for continuing at a sport centre.

Design/methodology/approach

A specially developed 16-item questionnaire was sent to 125,000 clients and 21,043 responses were obtained.

Findings

Clients who found out about the centre through a recommendation or the internet were 25 per cent more likely to be satisfied with it than those who knew of the centre due to proximity. Similarly, clients who had a specific motive to continue using the centre, for example, to prepare for a sports competition were twice as likely to be satisfied with their membership as any other group (p<0.001).

Research limitations/implications

It identifies a set of research priorities for the journal and the field.

Practical implications

In conclusion, the option of staying fit is established as the most effective recruitment method for retaining clients at the sport centre.

Originality/value

This paper intends to do is to establish the bases of information and knowledge for the treatment of high motives, as well as for managers of sports centres to remodel their strategies of marketing to attracting customers.

Details

Sport, Business and Management: An International Journal, vol. 9 no. 3
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 31 July 2009

José‐Manuel Prado‐Lorenzo, Luis Rodríguez‐Domínguez, Isabel Gallego‐Álvarez and Isabel‐María García‐Sánchez

The purpose of this study is to analyse different factors behind the disclosure of corporate information on issues related to greenhouse gas emissions and climate change…

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Abstract

Purpose

The purpose of this study is to analyse different factors behind the disclosure of corporate information on issues related to greenhouse gas emissions and climate change world‐wide.

Design/methodology/approach

The empirical analysis carried out was performed in two stages: analysis of the data obtained through content analysis and analysis of the factors that influence the disclosure of greenhouse gas emissions and climate change using a dependency model, a multiple linear regression. Several variables were introduced to represent the size of the companies, leverage, return on assets (ROA), return on equity (ROE) and Market‐to‐Book ratio. Also, other dummy variables have been incorporated: Kyoto Protocol, activity sector in which the company operates and inclusion in the Dow Jones Sustainability Index.

Findings

The results obtained show a direct relationship between corporate size, its market capitalization and the disclosure of information in addition to proposed Global Reporting Initiative (GRI) indicators on greenhouse gas emissions. Conversely, an inverse relationship between ROE and disclosure is detected.

Practical implications

The findings emphasize that the main quoted companies operating in industries related to greenhouse gas emissions typically reveal information on almost all the GRI core indicators as well as the additional items specifically proposed for this issue. Moreover, the results suggest a trend for companies to utilize information on greenhouse gas emissions as a mechanism that enables them to legitimise themselves with those groups that can be of benefit to them.

Originality/value

The paper has analysed the disclosure of greenhouse gas emissions and other information of importance to climate change in companies from different countries, some of which have ratified, approved, adhered to or accepted the Kyoto Protocol, and some of which have still not accepted it.

Details

Management Decision, vol. 47 no. 7
Type: Research Article
ISSN: 0025-1747

Keywords

Content available
Book part
Publication date: 30 May 2024

Dan Paiuc

Abstract

Details

Developing Multicultural Leadership Using Knowledge Dynamics and Cultural Intelligence
Type: Book
ISBN: 978-1-83549-432-5

Article
Publication date: 14 August 2017

Andrew A. Adams, Mario Arias-Oliva, Ana María Lara Palma and Kiyoshi Murata

This study aims to analyse the impacts of Edward Snowden’s revelations in Spain focusing on issues of privacy and state surveillance. This research takes into consideration the…

Abstract

Purpose

This study aims to analyse the impacts of Edward Snowden’s revelations in Spain focusing on issues of privacy and state surveillance. This research takes into consideration the Spanish context from a multidimensional perspective: social, cultural, legal and political.

Design/methodology/approach

The paper reviews the Spanish privacy and state surveillance situation. Responses to a questionnaire were collected from 207 university students studying at Universitat Rovira i Virgili or Burgos University. The quantitative responses to the survey were statistically analysed as well as qualitative considerations of free-text answers.

Findings

The survey outcomes demonstrate that a majority of respondents are aware of Snowden’s revelations, but only a few have even considered taking serious actions to improve their online privacy. One of the most relevant findings is that Spanish citizens find it acceptable to lose privacy and be subject to state surveillance if that provides a benefit in security.

Practical implications

The research points out the importance of privacy in a multicultural environment. A sensitised society is a keystone for the healthy and balanced development of state surveillance policy and practice.

Social implications

Training programmes are a critical dimension to ensure awareness across society regarding privacy and digital technologies. Suitable educational policies and curricula at all levels should be fostered.

Originality/value

Privacy and state surveillance based on information and communication technologies is an emerging research topic with important consequences for social values and ethics. This study provides an overview of Spanish higher education students’ attitudes in these areas.

Details

Journal of Information, Communication and Ethics in Society, vol. 15 no. 3
Type: Research Article
ISSN: 1477-996X

Keywords

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