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Article
Publication date: 14 March 2016

Russell Ashmore and Neil Carver

– The purpose of this paper is to review policy or guidance on the implementation of Section 5(4) written by NHS mental health trusts in England and health boards in Wales.

Abstract

Purpose

The purpose of this paper is to review policy or guidance on the implementation of Section 5(4) written by NHS mental health trusts in England and health boards in Wales.

Design/methodology/approach

A Freedom of Information request was submitted to all trusts in England (n=57) and health boards in Wales (n=7) asking them to provide a copy of any policy or guidance on the implementation of Section 5(4). Documents were analysed using content analysis. Specific attention was given to any deviations from the national Mental Health Act Codes of Practice.

Findings

In total, 41 (67.2 per cent) organisations had a policy on the implementation of Section 5(4). There was a high level of consistency between local guidance and the Mental Health Act Codes of Practice. There were however; different interpretations of the guidance and errors that could lead to misuse of the section. Some policies contained useful guidance that could be adopted by future versions of the national Codes of Practice.

Research limitations/implications

The research has demonstrated the value of examining the relationship between national and local guidance. Further research should be undertaken on the frequency and reasons for any reuse of the section.

Practical implications

Greater attention should be given to considering the necessity of local policy, given the existence of national Codes of Practice.

Originality/value

This is the only research examining the policy framework for the implementation of Section 5(4).

Details

Mental Health Review Journal, vol. 21 no. 1
Type: Research Article
ISSN: 1361-9322

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Article
Publication date: 1 March 2007

Susana Margarida Jorge, João Baptista da Costa Carvalho and Maria José Fernandes

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method…

Abstract

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting, which has as most important innovations the use of double-entry within a system compulsorily integrating accrual-based Financial and Cost Accounting along with Budgetary Accounting (still essentially cash-based). The main purpose of this paper is to describe and analyse the reform and current situation of governmental accounting in Portugal, especially discussing the accrual basis implementation. In particular, it shows that not only governmental accounting reform in Portugal has been going towards international harmonization, but also problems that have arisen are common to others faced by several countries. Perspectives of future evolution are also presented.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 4
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 27 August 2016

Rafael Novella, Laura Ripani, Agustina Suaya, Luis Tejerina and Claudia Vazquez

Using longitudinal datasets from Chile and Nicaragua, we compare intragenerational earnings mobility over a decade for two economies with similar inequality levels but…

Abstract

Using longitudinal datasets from Chile and Nicaragua, we compare intragenerational earnings mobility over a decade for two economies with similar inequality levels but divergent positions in equality of opportunities within the Latin American region. Our results suggest that earnings mobility, in terms of origin independence of individual ranking in the earnings distribution, is greater in Chile than in Nicaragua.

Details

Income Inequality Around the World
Type: Book
ISBN: 978-1-78560-943-5

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Article
Publication date: 11 February 2021

Gabriela Barrère, Andrés Jung and Diego Karsaclian

The purpose of this paper is to identify different outcomes in the relation innovation–exports for a firm located in a developing country, depending upon the destination…

Abstract

Purpose

The purpose of this paper is to identify different outcomes in the relation innovation–exports for a firm located in a developing country, depending upon the destination market of its exports (i.e. a developed or a developing economy).

Design/methodology/approach

The specification strategy is a bivariate probit regression model applied to 640 Uruguayan manufacturing firms. Two simultaneous equations are used to estimate the probability of being an exporting or innovating firm. For both equations, the firm’s innovative activity and export status in the past are introduced as explanatory variables to solve endogeneity issues.

Findings

When firms located in a developing economy export to another developing country, the authors find that innovation precedes exports, in line with what they would expect according to theory. When the export market is a developed economy, firms are not able to cope with both innovation and export strategies simultaneously, whether innovating to access export markets or transforming knowledge from exports into innovation.

Research limitations/implications

Causality could not be found and endogeneity problems were not solved. The data are limited to a sample of Uruguayan manufacturing firms during six years between 2010 and 2015, and authors do not know when did the firms began to export either to a developed or a developing economy. Furthermore, the database indicates if a developed economy is between the three main export markets of the firm or not, but authors do not know what kind of products (i.e. their technological level) are exported by the firm to that destination.

Originality/value

Although the link between innovation and exports is an important topic for firms and policymakers, the main bulk of empirical studies has ignored the role of destination markets. This study attempts to fill this gap contributing to a better understanding of the differences in the relation between innovation and exports (i.e. its sequence), when the destination market is a developed or a developing economy.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

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Book part
Publication date: 10 November 2014

Mauricio Moura and Rodrigo Bueno

This paper assesses the effect of property titling on child labor. Our main contribution is to investigate the potential impact of property rights on child labor supply by…

Abstract

This paper assesses the effect of property titling on child labor. Our main contribution is to investigate the potential impact of property rights on child labor supply by analyzing household response regarding the child labor force to exogenous changes in property ownership status. The causal role of legal ownership is isolated by comparing the effect of land titling using data from a unique study in two geographically close and demographically similar communities in Osasco, a town of 654,000 people in the Sao Paulo metropolitan area. Survey data were collected from households in both communities before and after the granting of land titles, with neither type knowing ex ante whether it would receive land titles. The econometric estimates, applying the Difference-in-Difference (DD) methodology and propensity score matching, suggest that land titling decreases child labor.

Details

Factors Affecting Worker Well-being: The Impact of Change in the Labor Market
Type: Book
ISBN: 978-1-78441-150-3

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Book part
Publication date: 26 April 2014

Manoel Bittencourt

We investigate in this paper whether income growth has played any role on inequality in all nine young South American democracies during the 1970–2007 period.

Abstract

Purpose

We investigate in this paper whether income growth has played any role on inequality in all nine young South American democracies during the 1970–2007 period.

Methodology

Given the nature of our dataset, the methodology is based on dynamic panel time-series analysis.

Findings

The results suggest that income growth has played a progressive role in reducing inequality during the period. Moreover, the results suggest that this negative relationship is stronger in the 1990s and early 2000s, a period in which the continent achieved macroeconomic stabilization, political consolidation, and much improved economic performance. On the contrary, during the 1980s (the so-called “lost decade”), the negative income growth experienced by the continent at the time has hit the poor the hardest (the poor usually are the ones to lose their jobs first in recessions), which has consequently led to an increase in inequality.

Practical implications

All in all, we suggest that consistent growth, and all that it encompasses, is an important equalizer that affects the poorer progressively and it should not be discarded as a plausible option by policy makers interested in a more equal income distribution.

Details

Macroeconomic Analysis and International Finance
Type: Book
ISBN: 978-1-78350-756-6

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Article
Publication date: 22 January 2020

Martin Grandes and Ariel Coremberg

The purpose of this paper is to demonstrate empirically that corruption causes significant and sizeable macroeconomic costs to countries in terms of economic activity and…

Abstract

Purpose

The purpose of this paper is to demonstrate empirically that corruption causes significant and sizeable macroeconomic costs to countries in terms of economic activity and economic growth. The authors modeled corruption building on the endogenous growth literature and finally estimated the baseline (bribes paid to public officials) macroeconomic cost of corruption using Argentina 2004-2015 as a case study.

Design/methodology/approach

The authors laid the foundations of a new methodology to account corruption losses using data from the national accounts and judiciary investigations within the framework of the Organisation for Economic Cooperation and Development (OECD) non-observed economy (NOE) instead of subjective indicators as in the earlier literature. They also suggested a new method to compute public expenditures overruns, including but not limited to public works.

Findings

The authors found the costs stand at a minimum accumulated rate of 8 per cent of gross domestic product (GDP) or 0.8 per cent yearly. These findings provided a corruption cost floor and were consistent with earlier research on world corruption losses estimated at 5 per cent by the World Economic Forum and with the losses estimated at between a yearly rate of 1.3 and 4 per cent and 2 per cent of GDP by Brazil and Peru’s corruption, respectively.

Research limitations/implications

The authors would need to extend the application of their new suggested methodology to further countries. They are working on this. They would need to develop the methodology in full to compute the public works overruns input to future econometric work.

Originality/value

In this paper, the authors make a threefold contribution to the literature on corruption and growth: first, they laid the foundations toward a new methodology to make an accounting of the corruption costs in terms of GDP consistent with the national accounts and executed budgets; on the one hand, and the OECD NOE framework, on the other. The authors named those corruption costs as percentage of GDP the “corruption wedge.” Second, they developed an example taking corruption events and a component of their total costs, namely, the bribes paid to public officials, taking Argentina 2004-2015 as a case study. Finally, they plugged the estimated wedge back into an endogenous growth model and calibrated the growth–corruption path simulating two economies where the total factor productivity was different, at different levels of the corruption wedge.

Details

Journal of Financial Crime, vol. 27 no. 1
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 28 February 2020

Yoshimichi Murakami and Tomokazu Nomura

This study aims to analyse the contribution of the expansion and diversification of higher education to Chile's increase in wage inequality from 1992 to 2000 and its…

Abstract

Purpose

This study aims to analyse the contribution of the expansion and diversification of higher education to Chile's increase in wage inequality from 1992 to 2000 and its subsequent decrease from 2000 to 2013.

Design/methodology/approach

The wage equation for each year is estimated using data from the national household survey, Encuesta de Caracterización Socioeconómica Nacional (CASEN). Using the method proposed by Firpo et al. (2009), the evolution of wage changes is decomposed into composition and wage structure effects of each explanatory variable at different points of the wage distribution.

Findings

The results show that the positive composition effect of higher education, derived from the increasing share of both workers with university degrees and those with vocational degrees, is substantially larger at the upper quantiles and exceeds the negative wage structure effect, thereby contributing to increasing wage inequality from 1992 to 2000. By contrast, the negative wage structure effect of higher education, primarily derived from the decreasing return to university degrees, is substantially larger at the upper quantiles and exceeds the positive composition effect, thereby contributing to decreasing wage inequality from 2000 to 2013.

Originality/value

This study contributes to the literature by showing that the expansion of higher education increased inequality in the 1990s and decreased it in the 2000s while the increasing supply of workers with vocational degrees decreased wage premiums for university degrees in the latter period.

Details

Journal of Economic Studies, vol. 47 no. 4
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 20 April 2018

Marcelo Amaral, Cecília Toledo Hernandez and Marcellus Henrique Rodrigues Bastos

This study aims to focus on the entrepreneurial education and profile in undergraduate business administration programs in Brazil, particularly in the southern region of…

Abstract

Purpose

This study aims to focus on the entrepreneurial education and profile in undergraduate business administration programs in Brazil, particularly in the southern region of the state of Rio de Janeiro. Assuming that the entrepreneurial profile can be developed by teaching and learning processes.

Design/methodology/approach

The research performed qualitative approach through interviews and a quantitative approach using multiple criteria decision-making methods. Data were collected along 2015 in a survey with a population of 412 students from three high education institutions (HEIs) and analyzed using the analytic hierarchy process with ratings.

Findings

The study has found that the key entrepreneurial trait for all groups was the ability to “plan”. Other relevant dimensions were “self-realization”, “innovative” and “leader”. The dimensions “risk taking” and “sociability” were considered not important in the opinion of all groups.

Practical implications

The entrepreneurial profile does not seem to evolve over the four-year college period, thus suggesting a failure of the entrepreneurial education at the three surveyed HEIs to impact the overall perception of students about the requirements for creating and developing new ventures. Actions to revert this trend should be taken.

Originality/value

This research aims to identify differences in perception about the entrepreneurial profile among freshmen and senior undergraduates. The theme is relevant in a knowledge era where academy has to prepare students to be entrepreneurs. Similar studies were done around in Brazil and around the world but no one in the state of Rio de Janeiro, Brazil. The work has a contribution by proposing and applying a method to compare students groups, programs, institutions and countries over time.

Details

International Journal of Innovation Science, vol. 10 no. 2
Type: Research Article
ISSN: 1757-2223

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Article
Publication date: 4 April 2017

Luis Villanueva

This paper aims to focus on the distributive implications of trade by studying how manufacturing workers’ relative earnings and employment have changed in post–North…

Abstract

Purpose

This paper aims to focus on the distributive implications of trade by studying how manufacturing workers’ relative earnings and employment have changed in post–North American Free Trade Agreement (NAFTA) Mexico (1995-2011).

Design/methodology/approach

Input–Output analysis and inequality analysis were combined to reveal the empirical relationship between trade, wage inequality and employment in the manufacturing sector in post-NAFTA Mexico.

Findings

The results reveal that the manufacturing sectors that produce for the export market tend to pay among the lowest wages and yet employ around half of the manufacturing working population; wages in labor-intensive sectors have not been increasing, while wage inequality has been rising; and employment creation due to trade is not always positive and sustained, hence does not seem to be a stable source of jobs. The paper concludes by discussing policy implications of the findings.

Originality/value

The main focus of the existing literature has been to explain the disconnection between trade and growth. This paper shifts the focus towards the distributive dimension of trade (rather than growth) by focusing on how manufacturing workers' relative earnings and employment have changed in post-NAFTA Mexico (1995-2011). Hence it attempts to contribute to the existing literature on the distributive implications of trade.

Details

International Journal of Development Issues, vol. 16 no. 1
Type: Research Article
ISSN: 1446-8956

Keywords

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