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1 – 5 of 5Florian Findler, Norma Schönherr, Rodrigo Lozano, Daniela Reider and André Martinuzzi
This paper aims to conceptualize impacts of higher education institutions (HEIs) on sustainable development (SD), complementing previous literature reviews by broadening the…
Abstract
Purpose
This paper aims to conceptualize impacts of higher education institutions (HEIs) on sustainable development (SD), complementing previous literature reviews by broadening the perspective from what HEIs do in pursuit of SD to how these activities impact society, the environment and the economy.
Design/methodology/approach
The paper provides a systematic literature review of peer-reviewed journal articles published between 2005 and 2017. Inductive content analysis was applied to identify major themes and impact areas addressed in the literature to develop a conceptual framework detailing the relationship between HEIs’ activities and their impacts on SD.
Findings
The paper identifies six impact areas where direct and indirect impacts of HEIs on SD may occur. The findings indicate a strong focus on case studies dealing with specific projects and a lack of studies analyzing impacts from a more holistic perspective.
Practical implications
This systematic literature review enables decision-makers in HEIs, researchers and educators to better understand how their activities may affect society, the environment and the economy, and it provides a solid foundation to tackle these impacts.
Social implications
The review highlights that HEIs have an inherent responsibility to make societies more sustainable. HEIs must embed SD into their systems while considering their impacts on society.
Originality/value
This paper provides a holistic conceptualization of HEIs’ impacts on SD. The conceptual framework can be useful for future research that attempts to analyze HEIs’ impacts on SD from a holistic perspective.
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Keywords
Santiago Gutiérrez-Broncano, Jorge Linuesa-Langreo, Mercedes Rubio-Andrés and Miguel Ángel Sastre-Castillo
This article focusses on the hybrid strategy, a simultaneous combination of cost leadership and differentiation strategy. The study aims to examine the impact of hybrid strategy…
Abstract
Purpose
This article focusses on the hybrid strategy, a simultaneous combination of cost leadership and differentiation strategy. The study aims to examine the impact of hybrid strategy on firm performance through its anticipated positive effects on process and product innovation. In addition, we study the moderating role of adaptive capacity in the direct relationships of hybrid strategy with process and product innovation.
Design/methodology/approach
Structural equation modelling was used to analyse 1,842 Spanish firms with fewer than 250 employees. We randomly selected small and medium-sized enterprises (SMEs) operating in Spain from the Spanish Central Business Directory (2021) database. The overall sample design was based on stratified sampling.
Findings
We found that hybrid strategy is positively related to firm performance and to process and product innovation. Additionally, in firms implementing hybrid strategies, process innovation fostered firm performance. Finally, adaptive capacity strengthened the relationships of hybrid strategy with process and product innovation. This sheds light on how and when hybrid strategy is most effective in fostering SME performance.
Practical implications
We highlight that SMEs need to establish strategies that use diverse resources and capabilities and not just generate competitive advantage using one strategy (cost leadership or differentiation strategy). This requires an agile and flexible systems and structures.
Originality/value
Our research provides novel results by proposing the adoption of hybrid strategies instead of pure strategies (cost leadership and differentiation strategy) as a way for SMEs to survive during crises. Unlike “stuck in the middle” strategies, our study demonstrates the importance of hybrid strategies in a comprehensive model that links them to innovation and firm performance, with adaptive capacity being a determining factor.
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The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax…
Abstract
Purpose
The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004.
Design/methodology/approach
The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman two-step setting and the calculation of different evasion rates for top incomes with an interaction term.
Findings
Evasion in capital incomes was significant throughout these years. Financial incomes were reported at around 50-70 per cent of their real value, with the lowest estimates corresponding to the top decile. Revenues from fixed capital display similarly low compliance rates for the top 10 per cent. Tax evasion in self-employment incomes (direct assessment) is estimated at 20 per cent for 2001. Mostly because of a composition effect, this means that fraud was higher at the top of the income distribution, thus having a regressive impact. Inequality statistics and top income concentration estimates should, therefore, be revised upwards.
Originality/value
This is the first paper to estimate the distributive impacts of tax evasion in Spain, and one of very few internationally.
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