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1 – 10 of over 15000
Article
Publication date: 19 October 2018

Mohammed Abdullahi Umar, Chek Derashid, Idawati Ibrahim and Zainol Bidin

The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between…

1142

Abstract

Purpose

The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship and explains how and why it is so.

Design/methodology/approach

This study adopts the conceptual approach and connects the concepts through synthesis of literature and previous research findings.

Findings

The study concludes that socioeconomic condition mediates the relationship between public governance quality and tax compliance behavior in developing countries. Socioeconomic conditions appear to be a broader, clearer and more practical concept for measurement purpose than public goods/spending as currently understood in the literature.

Research limitations/implications

The study is a conceptual effort, and there may a be need to undertake further empirical investigations. Developing countries vary in their socioeconomic conditions, and there is a need to acknowledge country-specific circumstances.

Practical implications

The implication of the finding includes the need for further research on the concept of socioeconomic condition, and how and why it influences tax compliance behavior in developing countries. Stakeholders and governments should monitor the impact of policies and actions on the socioeconomic condition of citizens to ensure they are satisfied. Their dissatisfaction leads to the boycott of the tax system which adversely affects economic development.

Originality/value

This study makes an original contribution by exploring socioeconomic conditions as a mediator between public governance quality and tax compliance behavior in developing countries. It is a significant contribution that is capable of shifting the direction of tax compliance research in developing countries due to its practical realities.

Details

International Journal of Social Economics, vol. 46 no. 3
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 27 April 2012

John R. Darling, Victor L. Heller and Bennie J. Wilson

Socioeconomic stress has been a major influence on organizational development during the past decade, and will continue for the foreseeable future. This treatise aims to focus on…

2564

Abstract

Purpose

Socioeconomic stress has been a major influence on organizational development during the past decade, and will continue for the foreseeable future. This treatise aims to focus on The Key and its importance for effective organizational development via leadership responses to communication challenges during the present era. It is a conceptual paper based on an actual case.

Design/methodology/approach

The Key is a concept that refers to the thoughts and feelings (based on attitudes) that a leader reflects in communications and interactions with his/her universe, a universe that exists both internally within an organization as well as externally to it. The case focuses on communication challenges encountered by Judith Campbell, executive vice president of Creative Innovations, Ltd, and her interaction with Jonathan Bryant, president of Bryant and Associates, Ltd, an organizational development firm. Communication challenges that had arisen primarily due to socioeconomic stress, were seven in number: tendency to rely on only logical thinking; negative responses to external influences; lack of expectations for positive results; tendency toward reliance on sensory input; actions that ignore an inclusive perspective; failure to value and trust in change; and lack of commitment to interactive relations.

Findings

Following Bryant's counsel, Campbell chose to address these communication challenges with a training seminar that focused on a paradigm of seven leadership responses related to The Key. These were: Paradoxical thinking; Controlled reflecting; Intentional focusing; Instinctive responding; Inclusive behaving; Purposeful trusting; and Relational being. The training program, as described herein, proved to be very enlightening to the participants and quite effective for the continued organizational development of the firm.

Originality/value

The paper reveals the results of a training program based on seven communication challenges the results of which can be used to aid in continued organizational development of a firm.

Details

European Business Review, vol. 24 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 8 November 2022

Austin Chia, Kim Doyle and Margaret L. Kern

Drawing upon a contractarian lens of corporate social responsibility (CSR), this study aims to explore community construals of happiness and evaluates conceptual boundaries of CSR…

Abstract

Purpose

Drawing upon a contractarian lens of corporate social responsibility (CSR), this study aims to explore community construals of happiness and evaluates conceptual boundaries of CSR for happiness.

Design/methodology/approach

Using a mixed-methods design, natural language processing and thematic analysis techniques were used to analyse large volumes of textual survey data collected from over 1,000 research participants through an online survey.

Findings

Results indicated that lay construals of happiness were primarily defined in terms of socioeconomic conditions and psychoemotional experiences. In explicating the boundary conditions, community perceptions regarding the extent of businesses’ social responsibilities for happiness were evidenced in five themes: that businesses have a responsibility not to harm happiness, a responsibility to enable conditions for happiness to occur, a responsibility to exercise awareness of happiness implications in decision-making, a responsibility for happiness that is limited by strategic purpose and resource capability and a responsibility for happiness that is limited by stakeholder proximity.

Originality/value

This study contributes to the theoretical and empirical foundation of CSR for happiness while simultaneously developing and applying a novel approach for processing and analysing large volumes of qualitative survey-based data.

Article
Publication date: 7 October 2013

Nabamita Dutta, Russell S. Sobel and Sanjukta Roy

Previous literature has clearly demonstrated the need for sound government policies or “institutions” to promote and support entrepreneurship in a country. The purpose of this…

1196

Abstract

Purpose

Previous literature has clearly demonstrated the need for sound government policies or “institutions” to promote and support entrepreneurship in a country. The purpose of this paper is to explore the role of one such institution – political stability – in boosting entrepreneurial endeavors. A politically stable nation will have lower risk and transaction/contracting costs, and higher levels of government transparency, predictability, and accountability. Thus, the paper should expect that with greater political stability there should be a greater degree of entrepreneurial activity.

Design/methodology/approach

Using dynamic panel estimators (System GMM estimators) and considering multiple proxies of political risk, our results confirm this hypothesis. Such estimators handle challenges associated with panel data efficiently.

Findings

The paper's results show that greater political stability for a country does indeed lead to an increased rate of entrepreneurship and wealth creation.

Originality/value

Entrepreneurship is critical to the process of economic growth and development. To prosper, countries must unleash the creative talents of their citizens through the decentralized process of formal private sector entrepreneurship. New legal businesses create jobs, opportunities, wealth, and goods and services that make a nation grow. Sadly in many nations, this process is stifled and poverty is the result. While previous research has examined which types of specific policies matter for promoting entrepreneurship, the paper considers the different question of how the stability of political institutions impacts the rate of entrepreneurship.

Details

Journal of Entrepreneurship and Public Policy, vol. 2 no. 2
Type: Research Article
ISSN: 2045-2101

Keywords

Book part
Publication date: 24 February 2011

Alessandro Bonanno and Josefa Salete Barbosa Cavalcanti

At the outset, though, and before brief summaries of each of these cases are presented, it is important to underscore two key points that guide the organization of the entire…

Abstract

At the outset, though, and before brief summaries of each of these cases are presented, it is important to underscore two key points that guide the organization of the entire volume. First, capital mobility is a complex phenomenon that assumes various forms as different types of capitals move at different velocities. Second, capital mobility is a necessary and irreplaceable component of capitalism. As for the first aspect, we will consider three types of capital: financial capital, productive capital, and labor. Obviously, these three forms of capital are endowed with different features that affect their behaviors and their ability to move through time and space. While all these three forms of capital share the common requirement that they need to be utilized in increasingly accelerated manners if capital accumulation had to expand, they also display tendencies that favor financial and productive capital and subordinate labor. If effect, the subordination of labor to financial and productive capital is one of the primary characteristics of globalization and one item that allowed the rapid expansion of capital accumulation over the last two decades.

Details

Globalization and the Time–Space Reorganization
Type: Book
ISBN: 978-0-85724-318-8

Article
Publication date: 1 March 2006

Jie Huang and Susan Russell

This paper aims to find out the degrees of students' access to computers and the internet, and to explore the relationship between technology accessibility and academic…

5574

Abstract

Purpose

This paper aims to find out the degrees of students' access to computers and the internet, and to explore the relationship between technology accessibility and academic achievement.

Design/methodology/approach

The research, conducted through questionnaires, focuses on fifth‐grade students in the Oklahoma City metropolitan area because state‐mandated test results for core subjects are available at the state Department of Education web site. Thus, it allows the researchers to collect data on both technology accessibility and academic achievement.

Findings

The findings show that the digital divide still exists, cutting through various socioeconomic factors, and that the relationship between technology accessibility and academic achievement may also exist, although it is very much complicated by other compounding factors, such as the subjects of learning, the uses of technology, and socioeconomic conditions. It is hoped that the findings of this research can help policy makers, school administrators and teachers better understand the issues of digital divide and the consequences of technology use in schools and beyond.

Originality/value

This study addresses the problem of digital divide in the public school system and investigates how it affects students' academic achievement.

Details

The Electronic Library, vol. 24 no. 2
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 28 May 2020

Noor Zahirah Mohd Sidek and Mehmet Asutay

Most empirical studies on the government expenditure-economic growth nexus suggest a negative relationship between the size of the government expenditures and economic growth…

Abstract

Purpose

Most empirical studies on the government expenditure-economic growth nexus suggest a negative relationship between the size of the government expenditures and economic growth especially government consumption expenditures. Given these findings, the government should focus on development expenditures and reduce non-development expenditures for higher economic growth. However, the authors argue that this may not be the case, as government consumption expenditures along with better institutional quality promote growth via reduced corruption, reduction of political risks and good governance. The purpose of this study is to provide empirical evidences that both government consumption and development expenditure promote growth in the presence of better institutional quality.

Design/methodology/approach

This paper re-examines the impact of government expenditures on growth whilst controlling institutional factors for a sample of 30 developed and 91 developing countries from 1984 to 2017. Government expenditure is segregated into consumption and development expenditures.

Findings

The results are consistent with existing findings where government consumption expenditures have a negative effect on growth and government development expenditures contribute positively towards growth. However, when the authors conditioned government consumption expenditures with institutional variables, results suggest that in the presence of good institutions, both government consumption and development expenditures promote growth.

Practical implications

The findings in this paper suggest that in the presence of good institutions, government consumption expenditures will contribute positively towards growth. The results are relatively consistent for both developing and developed economies, which suggests the importance of institutional factors leading to a parallel movement towards long run growth path. In other words, long run economic growth is driven by a similar institutional environment.

Originality/value

Both developed and developing countries show similar reactions towards consumption and development expenditures. This indicates that despite the level of development, government expenditures do contribute positively towards growth especially in the presence of better-quality institutions.

Details

Studies in Economics and Finance, vol. 38 no. 2
Type: Research Article
ISSN: 1086-7376

Keywords

Open Access
Article
Publication date: 12 September 2023

Jean-Alain Heraud, Phu Nguyen-Van and Thi Kim Cuong Pham

This paper analyzes individual subjective well-being using a survey database from the Strasbourg metropolitan development council (France). The authors focus on the effects of…

Abstract

Purpose

This paper analyzes individual subjective well-being using a survey database from the Strasbourg metropolitan development council (France). The authors focus on the effects of externalities generated by public services (transport, culture and sport), environmental quality and feeling of security in the Strasbourg metropolitan area (Eurométropole de Strasbourg, EMS). Results show that EMS specificities (public facilities, environmental quality, safety and security) and individual features like opportunities to laugh or live with children significantly influence individual well-being. These findings are robust when using three subjective measures: feeling of well-being, environmental satisfaction and social life satisfaction. The authors also show that income may affect the perceived well-being of individuals belonging to a low-income group, while individuals belonging to a high-income group tend to be unsatisfied with environmental quality but satisfied with their social life. Besides, social comparison in terms of income does not matter for individual well-being in the Strasbourg metropolitan area.

Design/methodology/approach

Theoretical and empirical paper —Utility theory in economics—Econometric modeling using an ordered probit model.

Findings

Specificities of the Strasbourg metropolitan area-France (public services related to transport, culture and sport, environmental quality perceived as convenient for individual health, sense of security) significantly impact individual subjective well-being. Income does not substantially impact the individual subjective perception of happiness: income may matter for the feeling of well-being only for individuals belonging to a low-income group. Wealthy individuals tend to be unsatisfied with environmental quality but satisfied with their social life. Social comparison in terms of income does not matter for individual well-being in the Strasbourg metropolitan area.

Research limitations/implications

Cross-sectional data, but it is the only available database from a survey conducted by EMS in 2017 to collect information on potential elements relative to individual well-being in the Strasbourg metropolitan area.

Practical implications

Results shed light on the role of territorial policies in improving individual well-being and might provide some guidelines for policy-makers concerned about the population’s welfare. Policy-makers should give strong attention to public facilities (an essential element of local public action) and improve environmental quality. If they care about the population’s happiness, they have to reorient current policies in this direction. Of course, through the inquiry in 2017 giving this database, the Strasbourg agglomeration development council aimed to provide such evidence to the local administration. Nevertheless, the results were a bit upsetting for many people in the administrative and political circles, who generally prioritize economic and demographic development, while the citizens’ responses to the inquiry have revealed a strong focus on the quality of everyday life in their neighborhood.

Originality/value

The present study contributes to the literature on subjective well-being, with a focus on the role of local characteristics and living environment. The authors’ starting point is related to the standard utility theory, indicating that environmental quality and public services are positive externalities. The authors investigate whether the local living environment and public facilities are crucial elements explaining individual well-being. To do this, we consider three subjective measures: feeling of well-being, environmental satisfaction and social life satisfaction, which are used as proxies of individual utility. The authors consider different explicative variables representing specificities of EMS in terms of public services (transport, culture and sport), environmental quality perceived as convenient for individual health, safety and security, etc. The authors also provide a test for relative standing by including the median monthly household income at the municipality level.

Details

Fulbright Review of Economics and Policy, vol. 3 no. 2
Type: Research Article
ISSN: 2635-0173

Keywords

Book part
Publication date: 4 September 2013

Anne M. Hewitt

Recent national policy adoptions of the social determinants of health approach present enormous challenges to practitioners designing health promotion programs aimed at…

Abstract

Purpose

Recent national policy adoptions of the social determinants of health approach present enormous challenges to practitioners designing health promotion programs aimed at eliminating health disparities. This chapter provides a framework for understanding the social determinant rationale embedded in Healthy People 2020 and introduces the concept of place as an important consideration.

Methodology/Approach

This chapter presents a conceptual explanation of social determinant thinking and describes the potential impact for traditional health promotion activities that target the at-risk populations.

Findings

Two major resources, the Health Impact Assessment Toolkit and the HHS Disparities Action Plan, have emerged as frameworks for developing a health in all policies approach that will enable health practitioners to enhance their social determinant interventions.

Research limitations/implications

Current social determinant approaches and models need to be strategically tailored to interventions aiming to reduce health disparities. Additional research focusing on how these approaches are integrated within the existing health promotion program frameworks is required.

Practical implications

Very few health practitioners have had the opportunity to integrate a social determinant approach that emphasizes the concept of place and explores the consequences of using a health in all policies approach. This chapter serves as a practical introduction and outlines the major challenges.

Originality/value of paper

The tipping point for the inclusion of social determinants of health in addressing health disparities occurred with the publication of Healthy People 2020. As this innovation begins to diffuse throughout the country, health practitioners will benefit by reviews and applications of the new rationale and model.

Details

Social Determinants, Health Disparities and Linkages to Health and Health Care
Type: Book
ISBN: 978-1-78190-588-3

Keywords

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