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1 – 10 of 26Russell 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).
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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.
The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of…
Abstract
Purpose
The main goal of this paper is to examine the evolution of Latin American productive integration in terms of the regional value added incorporated in intra-regional exports of Argentina, Brazil, Chile, Colombia, Mexico and Peru. In addition, the study traces the trade and productive integration trajectories for each of these countries from 1995 to 2015.
Design/methodology/approach
Based on the use of OECD’s global ICIO input-output tables, this paper applies the methodological framework by Wang et al. (2018) for the analysis of trade flows at the bilateral level, which allows breaking down the value of gross exports of each sector-country, depending on the origin of the value added contained in exports, as well as their use.
Findings
The estimates show very low shares of value added from regional partners in the intra-regional exports of the countries studied. Conversely, the weight of the value added incorporated in these exports by countries outside the region has increased in tandem with China’s expanding involvement in Latin America. This development, along with the downward trend in domestic value added incorporated in exports, indicates a lack of a regional integration process of any depth.
Originality/value
This article addresses an economic problem of conventional importance from a global value chain perspective using a novel methodology based on the use of global input–output tables.
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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 divergent…
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.
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.
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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.
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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.
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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.
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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.
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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.
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