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The literature on household behavior contains hardly any empirical research on the within-household distributional effects of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife is a significant determinant of intrahousehold negotiation but with very low elasticity. Consequently, the labor supply responses to the reform are essentially driven by the traditional substitution and income effects as in a unitary model. For some households only, the reform alters the intrahousehold distribution in a way that tends to change normative conclusions. A sensitivity analysis shows that the distributional effects captured by the collective model would be significant only for reforms both radical and of extended scope.

This volume is the outgrowth of the first meeting of the Society for the Study of Economic Inequality (ECINEQ). The Society's aims are to “provide an international forum for all researchers interested in the study of economic inequality and related fields, bringing together the diversity of perspectives.”

This article presents a locally conservative projection method which aims to preserve the integral of a function and one operator among grad, div, or curl.

After a theoretical description of the projection methods, the locally conservative projection is analytically tested and compared with the orthogonal method. In the second part, the implementation of the methods is described, and improvements are proposed. An industrial application of the present work, consisting in a magneto-thermal coupled problem, is then presented.

The implementation of the conservative method is simpler than the implementation of the orthogonal method while presenting similar behaviour in terms of accuracy and conservation.

The locally conservative method is extended to curl-conform and div-conform elements. Furthermore, three-dimensional studies are proposed.

Due to the unique nature of the Cultural and Creative Industries (CCIs), the impact of crowdfunding on them is more significant than on other industries. This study investigates the association between crowdfunding campaigns in four different categories of cultural production and each campaign promoter's decision regarding platform choice.

We classified cultural productions according to the Cultural Enterprise Framework. We collected data from 1,465 successful, reward-based, culture crowdfunding campaigns from five Nordic countries (Denmark, Finland, Iceland, Norway and Sweden). We used binary logistic regression for estimation purposes.

We find that cultural productions with a high degree of cultural affinity are more likely to use a local platform, while cultural productions with a higher degree of complexity in production or with composite motives are more likely to use an international platform. Additionally, the funding goal and the platform's financing model affect the probability of using an international platform.

Our finding is that there is a relationship between cultural production type and crowdfunding platform choice, and that these choices can be crucial for campaign promoters. Based on the findings and empirical setting, there is evidence that campaign promoters of cultural productions with a cultural affinity orientation may choose to use local platforms, while promoters of projects with complex production requirements or composite motives for using crowdfunding similarly may tend to opt for international platforms. We also propose a framework for the categorisation of cultural productions.

Recent years have brought significant advances in research on behavioral ethics. However, research on ethical decision making is still in a nascent stage. Our objective in this paper is twofold: First, we argue that the practice of mindfulness may have significant positive effects on ethical decision making in organizations. More specifically, we will discuss the benefits of “reperceiving” – a meta-mechanism in the practice of mindfulness for ethical decision making and we provide an overview of mindfulness research pertaining to ethical decision making. Subsequently, we explore areas in which neuroscience research may inform research on ethics in organizations. We conclude that both neuroscience and mindfulness offer considerable promise to the field of ethical decision making.

Students have a finite amount of time that they can allocate between commitments of study–work–life. Striking a balance between these competing activities is an individual conundrum and this study aims to explore the impact of extramural activities and paid employment on the academic performance of accounting students.

Guided by Carroll’s model of school learning, the authors adopt a quantitative approach where they survey (N = 264) and gather responses (n = 195) from students with respect to their choices regarding spare time outside study. These perceptions are then compared to their academic performance. Quantitative responses were subsequently triangulated with interview findings to provide in-depth analysis.

Findings provide greater understanding for educators of the student lived experience, which reveals that the work, study and life balance is individually nuanced and is largely driven by the individual’s perceived level of interference from work, which is a significant predictor of academic performance.

Analysis of the determinants of student learning includes prior academic achievement, confidence with numbers, critical thinking, gender and prior accounting knowledge. Yet, little is known about the implication of activities outside the formal curriculum. This study addresses this void in the literature and provides a much-needed link back to accounting faculty’s pedagogical approaches as they adapt to a cohort’s learning behaviour. This study also adds to the debate on the need for more discussion with faculty to allow alternate arrangements based on extramural activities and employment commitments. Greater understanding of study–work–life balance for students provides an opportunity for new dialog between faculty and students.

There is a growing recognition that social norms play a key role in perpetuating gender- and age-based violence, and that tackling social norms must be an integral component of prevention and response interventions to ensure meaningful progress towards the ambitious targets of eliminating gender-based violence (Sustainable Development Goal [SDG] Target 5.2) and violence against children (SDG 16.2) by 2030. However, existing research often fails to adequately capture life-course and context-specific complexities. To explore these challenges, this chapter focuses on adolescents’ vulnerabilities to violence in Afar, one of the Ethiopia’s most disadvantaged regions. Drawing on findings from the Gender and Adolescence: Global Evidence (GAGE) mixed-methods 2018 baseline research, and using a socio-ecological framework, the chapter highlights that while the patterning of violence experienced by adolescent girls and boys is shifting across generations at the micro-level, gender- and age-related social norms remain deeply entrenched in both migrating and settled pastoralist communities. At the meso-level, institutional barriers to addressing adolescents’ experiences of violence include a lack of basic infrastructure, a dearth of confidential reporting spaces, limited adolescent- and gender-friendly personnel within the police and justice sectors, and poor coordination. At the macro-level, the chapter underscores the significant disconnect between Ethiopia’s progressive national policies and adolescents’ experiences of violence, reflected in the availability and quality of prevention and response services. The chapter concludes that to adequately tailor services to local realities and tackle adolescents’ specific vulnerabilities, a fine-grained analysis of the gendered and generational experiences of violence in its diverse forms is critical.

Coproduction, as one component of cocreation of value, offers many benefits to customers and management, but also requires customers to invest a considerable amount of effort and time. The purpose of this paper is to investigate the coproduction paradox of benefits and costs.

One experimental study and two cross-sectional field studies across three service industries test the nonlinear relationship between level of coproduction and customer loyalty.

Results show not only the optimum level but also the negative effects of increasing levels of coproduction on customer loyalty and, in turn, monetary expenditures. The negative effect can be partially offset by perceived process enjoyment (PE), such that consumers who enjoy the process exhibit increased loyalty after the optimum coproduction point. Customer self-efficacy (SE), however, further strengthens the inverted u-shaped relationship.

Further research should try to replicate the findings in more complex and less hedonic service settings (e.g. financial investments) because both PE and SE might be even more powerful here.

Service managers need to determine the optimal degree to which customers want to engage in the creation of services and avoid overburdening them. Management should further explore opportunities to elicit feelings of fun and enjoyment through coproduction.

Research usually highlights the potential benefits of coproduction for customers and companies and suggests a positive linear relationship between coproduction and success outcomes. This article instead shows that after an optimum level, the marginal benefits of coproduction for customer loyalty turn negative.

The following list is a first attempt to catalogue and describe systematically the British Museum's extensive holdings of early opera librettos and related plays. The great importance of these unpretentious booklets as supplementary and, more often than not, even primary sources for the history and bibliography of dramatic music, besides or instead of the scores, was already clearly recognized in the eighteenth century by Dr. Burney and other scholars. But it is only since 1914, the year in which O. G. T. Sonneck's Library of Congress Catalogue of opera librettos printed before 1800 appeared, that their documentary value could to any greater extent be put to general use in international musicological research. A similar bibliography of the British Museum librettos, while naturally duplicating many Washington entries, would produce a great number of additional tides, not a few of them otherwise unrecorded; it would provide the musical scholar with the key to a collection unequalled elsewhere in Europe, which owing to the peculiar nature of the material is not easily accessible by means of the General Catalogue.