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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

Keywords

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. The only…

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

Open Access
Article
Publication date: 2 November 2022

Panayiotis Tzeremes

The study aims to investigate the nexus between total factor productivity and tourism growth in Latin American countries for time series data from 1995 to 2017.

Abstract

Purpose

The study aims to investigate the nexus between total factor productivity and tourism growth in Latin American countries for time series data from 1995 to 2017.

Design/methodology/approach

Using the extension of the Granger noncausality test in the nonlinear time-varying of Ajmi et al. (2015), the study points out the interconnectedness between the variables during the period.

Findings

The study found nonlinear causality between the variables. Particularly, studying the conclusions for the time-varying Granger causality fashion, it can be noticed that the one-way causality from total factor productivity to tourism growth is obtained for Argentina, Bolivia, Brazil, Uruguay and Venezuela, while the vice versa is confirmed for Chile, Ecuador and Nicaragua. Lastly, the study dissected the plots of the curve causality.

Practical implications

In view of the results, some crucial policy implications could be suggested, such as, under certain circumstances and as an exceptional case, the use of policy instruments such as targeted investment, marketing and the support of tourism organizations focused on driving a tourism-led-based productivity and/or tourism programs and projects.

Originality/value

The current work is distinguished from the existing body of understanding in several substantial directions. This work explores, for the first time, the linkages between the total factor productivity index and tourism growth for Latin American countries. No single attempt has been known to investigate this interaction by using nonlinear causality, and this study determines the shape of the curve between the total factor productivity index and tourism growth for each country.

Details

Journal of Economics, Finance and Administrative Science, vol. 27 no. 54
Type: Research Article
ISSN: 2218-0648

Keywords

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 economic…

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

Keywords

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 market of…

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. 32 no. 4
Type: Research Article
ISSN: 1059-5422

Keywords

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 the state…

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

Keywords

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 subsequent…

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

Keywords

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 American Free…

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

Article
Publication date: 13 May 2019

Michael J. Pisani

Enterprises in developed and developing world environments often begin life in the informal sector operating outside the purview of government oversight. Sectoral firm change…

Abstract

Purpose

Enterprises in developed and developing world environments often begin life in the informal sector operating outside the purview of government oversight. Sectoral firm change, however, from the informal to the formal sector is not well studied. The purpose of this paper is to answer the following research question: “What firm-level markers help explain the movement of firms from the informal to the formal sector?”

Design/methodology/approach

Data from 719 urban formal enterprises included in the 2016 El Salvador Enterprise Survey undertaken by the World Bank forms the basis of the empirical analyses. The survey questionnaire comprehensively encompasses business practices and performance and the overall business environment.

Findings

Multivariate results reveal location, firm maturity, problems with land acquisition, a line of credit or active business loan, extortion by street gangs and practices of informal competitors increase the odds of informal firms becoming formal enterprises. Lessening the odds of once informal firms moving to the formal sector include the lack of access to public utilities, visitation by tax officials, formation as a corporation, bank accounts, number of employees and time spent focused upon government regulations.

Originality/value

Contextualized within the national setting of El Salvador, the integration of informal enterprises into the formal economy and related public policy implications of informal firm regularization are discussed.

Propósito

Las empresas de países desarrollados y en desarrollo a menudo comienzan su vida en el sector informal y que opera fuera del ámbito de la supervisión gubernamental. Sin embargo, el cambio de empresas sectoriales, desde el sector informal al formal, no está bien estudiado. Este artículo busca responder la siguiente pregunta de investigación: “¿Qué marcadores de nivel de empresa ayudan a explicar el movimiento de las empresas del sector informal al formal?”

Diseño/metodología/enfoque

Los datos de 719 empresas formales urbanas incluidas en la encuesta de empresas de El Salvador de 2016 realizada por el Banco Mundial constituyen la base de los análisis empíricos. El cuestionario de la encuesta abarca de manera integral las prácticas y el rendimiento empresarial y el entorno empresarial general.

Hallazgos

Los resultados multivariables revelan la ubicación, la madurez de la empresa, los problemas con la adquisición de tierras, una línea de crédito o un préstamo comercial activo, la extorsión por parte de pandillas callejeras y las prácticas de competidores informales aumentan las probabilidades de que las empresas informales se conviertan en empresas formales. Disminuir las probabilidades de que una vez las firmas informales se muden al sector formal incluyen la falta de acceso a los servicios públicos, las visitas de los funcionarios tributarios, la formación como corporación, las cuentas bancarias, el número de empleados y el tiempo dedicado a las regulaciones gubernamentales.

Originalidad/valor

En el contexto nacional de El Salvador, se analiza la integración de empresas informales en la economía formal y se discuten las implicaciones de las políticas públicas relacionadas con la regularización de empresas informales.

Details

Academia Revista Latinoamericana de Administración, vol. 32 no. 1
Type: Research Article
ISSN: 1012-8255

Keywords

Open Access
Article
Publication date: 26 December 2023

José Antonio Pedraza-Rodríguez, Martha Yadira García-Briones and César Mora-Márquez

This article aims to explore the concept of chain value of the public port system in Ecuador from the perspective of importing/exporting companies, analyzing how perceived value…

Abstract

Purpose

This article aims to explore the concept of chain value of the public port system in Ecuador from the perspective of importing/exporting companies, analyzing how perceived value in the use of port services affects customer satisfaction and the intermediate links of the influence of trust and commitment on customer loyalty.

Design/methodology/approach

Relying on a survey of 634 Ecuadorian companies with experience in international trade as port users and a theoretical framework well-established in the literature on consumer behavior, the empirical study found evidence of a positive and significant relationship with the knowledge of chain effects.

Findings

The findings confirm the chain effect and reveal ways to maintain an ongoing satisfactory, trust and committed relationship with users, thereby ultimately gaining and maintaining their loyalty. The conclusions suggest how this postulate can help to close the gap referred to the effective management of port services, and point out that port managers should be concerned with a continuous in-depth understanding of the perceived value and its chain effects.

Originality/value

The authors add evidence of the use of the postulate of the chain of effects on these dimensions, whose applicability is very well established, tested and consensual for the doctrine in industrial marketing. In contrast, it is scarcely present in the port relationship with its users.

Details

Journal of Economics, Finance and Administrative Science, vol. 29 no. 57
Type: Research Article
ISSN: 2077-1886

Keywords

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