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The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.

The empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.

The estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary home tax rate increases. Specifically, an increase of 1‰ in the property tax rate differentials is accompanied by an increase of six marital separations and four divorces per 1,000 inhabitants.

The main limitation of the analysis is that the strategic behavior of the married couple is inferred from econometric analysis with data aggregated at the municipal level. To investigate this phenomenon more precisely, it would be useful to have individual data collected by surveys on strategic divorce decisions due to property tax incentives.

This study contributes to the scant existing literature on the tax incentives for strategic divorce. It is the first study to empirically investigate the effects of property tax on separation and divorce decisions by investigating the Italian context. In Italy, a property tax was introduced in 1993, encouraging “false” divorces by spouses with a second home since the tax on the secondary home was set at a rate higher than that on the primary residence. Moreover, there were no tax deductions and no additional tax breaks on the secondary home, while they were established on the primary one. Higher property taxes and the absence of tax breaks on the secondary home may have encouraged a strategic behavior whereby many married couples filed for false separation and divorce in order to recover part of property tax rebates.

International assignments are not just opportunities for career advancement but also for personal growth and exploration. This paper, by capturing the changing expectations and success parameters across the assignments, is a timely and relevant resource for individuals navigating the complexities of international careers. In addition, the paper aims to help organizations build policies for enabling successful assignments for international assignees and managers.

Our research took a unique two-pronged approach to understanding the success parameters of international assignments. We first interviewed 16 managers to understand the success parameters they set for expatriates. Then, we interviewed 19 international assignees to explore their choices and how they defined success in their international experiences.

Our comprehensive research, based on 35 interviews with international assignees and their supervisors, reveals that an assignment's success evolves with different stages of the assignment, over the assignments that the assignees choose, and varies according to the intent of the mobility.

This paper makes a significant contribution to the field of cross-cultural management and international assignments. By discussing the evolving definition of success across various international assignments, it not only provides valuable insights for expatriates in their international careers but also to managers to build aligned policies and practices.

Female smallholder farmers in low-income countries face barriers to accessing capital and commodity markets. While agricultural cooperatives provide services that contribute to the income and productivity of small-scale producers, evidence of cooperatives' social and economic empowerment of female smallholders remains limited. We apply Sen's capability approach to female entrepreneurs' socioeconomic empowerment to examine whether women's participation in a coffee and microfinance cooperative from rural western Uganda benefits their social and economic position within their household. First, we study the relationship between women's cooperative participation and their household coffee sales and savings. Second, we investigate the link between women's cooperative participation and their intra-household decision-making and whether the inclusion of the husband in his wife's cooperative strengthens or lowers women's decision-making power.

We carry out a case study of a hybrid coffee and microfinance cooperative that promotes social innovation through the integration and empowerment of female smallholders in rural Uganda. Using a cross-sectional survey of 411 married female cooperative members from 26 randomly selected self-help groups of Bukonzo Joint Cooperative and 196 female non-members from the identical area, employing propensity score matching, this paper investigates the benefits of women's participation in a coffee and microfinance cooperative in the Rwenzori Mountains of western Uganda. We present and discuss the results of our case study within an extensive literature on the role of institutions in collective action for women's empowerment.

Our findings provide new empirical evidence on female smallholders' participation in mixed cooperatives. Our results indicate that women's participation in microfinance-producer cooperatives appears to be a conditional blessing: even though membership is linked to increased women's intra-household decision-making and raised household savings and income from coffee sales, a wife with a husband in the same cooperative self-help group is associated with diminished women's household decision-making power.

The focus of this study is on female coffee smallholders in an agricultural cooperative in rural western Uganda. In particular, we focus on a case study of one major coffee cooperative. Our cross-sectional survey does not allow us to infer causal interpretations. Also, the survey does not include variables that allow us to measure other dimensions of women's empowerment beyond decision-making over household expenditures and women's financial performance related to savings and income from coffee cultivation.

Our empirical results indicate that female smallholders' cooperative membership is associated with higher incomes and coffee sales. However, husband co-participation in their wives' cooperative group diminishes wives' decision-making, which suggests that including husbands and other family members in the same cooperative group may not be perceived as an attractive route to empowerment for female smallholders. For these reasons, an intervention that encourages the cooperation of both spouses and that is sensitive to context-specific gender inequalities, may be more successful at stimulating social change toward household gender equality than interventions that focus on women's autonomous spheres only.

While the literature thus far has focused on microfinance's potential for women's empowerment, evidence on agricultural cooperatives' affecting women's social and economic position is limited. First, our findings provide novel empirical evidence on the empowering effects of women's participation in a self-help group-based coffee cooperative in rural Uganda. Second, our data allows us to explore the role of husbands' participation in their wives' cooperative and SGH. We embed our hypotheses and empirical results in a rich discussion of female entrepreneurship, microfinance and cooperative literature.

The purpose of this paper is to present the views of people living with dementia in extra care housing (ECH). This is a model of housing with care and support aiming to support older people, including those with dementia, to live independently. Previous research identifies benefits but is predominantly derived from third-party accounts, with the voices of those living with dementia in ECH significantly absent.

This study adopted a qualitative approach conducting 100 interviews across 8 ECH schemes in England. Over half of the interviews were conducted with people living with dementia and their families with the remainder involving staff and commissioners.

Findings suggest there are a range of benefits including owning your own home, having a safe, age friendly location with flexible support, social interaction and continuing to live as a couple. Challenges included availability of staff, flexible resourcing, loneliness and the advancing symptoms of dementia.

Despite efforts to create an inclusive, diverse sample, the participants were all White British. Participants involved were identified by gatekeepers, which may present some bias in the selection.

Whilst ECH offers benefits to people living with dementia, addressing the challenges is essential for effective dementia care. Improving staff training, promoting person-centred care and fostering an inclusive community are critical for enhancing residents’ well-being and quality of life.

This paper explored the lived experiences of residents and family members, providing new insight into the advantages and disadvantages of ECH for people living with dementia.

Retirement is a preparation for transitioning from one role to another and transitioning to a new stage of life. The deepening aging of the population encourages the policymakers to start the Bridge Employment plan when the society faces the unprecedented challenges of decreasing labor supply, heavier burdens of retirement and slow economic growth. The purpose of this study, the decision model for Bridge Employment has been developed by systematically reviewing the research literature.

A bibliometric analysis was conducted to cover publications on Bridge Employment for Return to Work published from 1994 to 2023, including a total of 1,936 publications collected from the Web of Science and Scopus. The patterns and trends in terms of sources of publications, intellectual structure and major topics were analyzed.

After carefully examining the results of the selected studies, three categories of individual (micro level), organizational (medium level) and contextual (macro level) factors were identified as effective factors on bridge employment and model development. Each of the mentioned factors, along with the legal, financial, managerial, educational-administrative and consulting requirements, form the basis for the development of the model and decision framework for Paul’s employment.

This model can be a basis as a framework for bridge recruitment planning so that organizations can once again use their skills–knowledge–expertise in different jobs and even training younger people.

“Genderwashing is an organizational tool that presents the myth of gender equality in organizations through discourse and text” (Fox-Kirk et al., 2020, p. 586). Existing literature focuses upon business and economy, e.g., considering how representations of equality are used to enhance profit. The contribution of this chapter is to show how two processes – gender washing and militarization – might function in support of each other. To do this, I firstly argue that the concept of genderwashing should be broadened to consider spaces outside of business and economy. I show how sex, gender and feminism are employed in ways that position martial organizations (such as militaries and arms manufacturers) as socially progressive, “washing” their reputation for militarized violence. Secondly, analyses must consider how the impact of genderwashing goes beyond individual organizations. Martial organizations marginalize their female staff, but I argue that we must look further: in a context in which people can be killed, we must consider what broader harms genderwashing visits upon civilian populations also.

This paper aims to evaluate the impact of the “Postliteracy” program on the qualification of beneficiaries for socioeconomic integration. This qualification is achieved first through the consolidation of the achievements of individuals freed from illiteracy, and then through their support in creating income-generating activities by providing them with technical, economic, legal and institutional knowledge to ensure their conscious and responsible participation in local and regional development efforts.

To evaluate the impact of the “Postliteracy” program, this paper uses quasi-experimental methods with a control group (participants of the “Literacy” program 2020 / 2021) and a treatment group (participants of the “Postliteracy” program 2021 / 2022). Skill acquisition is measured through pretest and posttest evaluations using a questionnaire aligned with the National Agency for the Fight Against Illiteracy (ANLCA)-adopted curriculum. The survey occurred at the beginning and at the end of the program, providing sufficient time for skill development. The questionnaire includes three sections covering socioprofessional characteristics, technical and economic domains and legal and institutional aspects. These sections contribute to a score reflecting the acquired skills for successful socioeconomic integration.

The results of the study demonstrate that the “Postliteracy” program has a positive impact on the acquisition of competences necessary for improved socioeconomic integration of the beneficiaries. The various matching techniques reveal a score difference ranging from 12 to 14 points in favor of program participants compared to those who did not participate. The Difference-in-Differences method confirms the positive and significant impact of the program.

The findings highlight the importance of the “Postliteracy” program in national literacy policy, underlining the need to further strengthen its presence within the programs deployed by ANLCA, notably by increasing the number of beneficiaries targeted by this program. To achieve this, it would be advisable to increase the funds allocated to it within ANLCA's budget.

The originality of this work is a unique research of the case of Morocco based on a microeconometric study for which the authors evaluate the impact of adult education by applying impact evaluation methods in the field of adult literacy.

This study explores job search dynamics among employed individuals. We focus on factors related to employees initiating their job searches and changing its intensity.

We conducted a qualitative study with 41 employed job seekers using semi-structured interviews.

Our analysis reveals six catalysts that initiate employee job searches and nine modulators that influence fluctuations in job search effort. We highlight the significant roles of social actors, resource dynamics, and personal, professional, and environmental factors in shaping employees’ job searches.

The diverse sample strengthens theory building but may not represent all employed job seekers. Future research would benefit from longitudinal designs.

This study underscores the influence of social actors on employee job search processes. Our findings offer valuable insights for policymakers and employers seeking to support employed job seekers and proactively manage voluntary turnover.

This research advances our understanding of employee job search beyond its traditional role in voluntary turnover. By integrating Conservation of Resources (COR) theory, we provide a framework for understanding employee job search initiation and modulation.

This paper examines whether household economic status mediates the effect of microcredit on entrepreneurial success amongst women microcredit clients and if this effect is conditional on the borrower’s marital status.

This cross-sectional study uses primary data collected through a structured questionnaire from microcredit borrowers in Tanzania. The selection of the respondents for the survey involved categorising them based on their loan amount and length of membership in the program and randomly picking them for study participation. To realise the study objective, we used the moderated mediation model and employed the Linear-Based Regression Model 8 of the Hayes PROCESS macro V4.1 for SPSS.

The findings show that the loan amount and household economic status positively and significantly affect entrepreneurial success. However, the effect of microcredit on entrepreneurial success is mediated by household economic status. On the other hand, the direct and indirect effects of microcredit on entrepreneurial success differ depending on the borrowers' marital status, with married borrowers being negatively affected.

Microfinance supporters suggest that microcredit is vital for enterprise development and other socioeconomic outcomes. However, the results are inconclusive, including the role of household economic status. This study provides empirical insights into the moderated mediation effect of household economic status on the relationship between microcredit and entrepreneurial success. The study’s findings and limitations suggest considering not only microcredit and related factors but also the essential role of family factors in future research and design of microfinance services in efforts to support and grow microcredit-assisted women-owned businesses.

This study explores whether targeted microcredit can effectively alleviate households’ multidimensional relative poverty (MdRP) in rural China in the new era following the poverty elimination campaign and discusses it from a gendered perspective.

This study applies a fixed-effects model, propensity score matching (PSM) and two-stage instrumental variable method to two-period panel data collected from 611 households in rural western China in 2018 and 2021 to explore the effects, mechanisms and heterogenous performance of targeted microcredit on households’ MdRP in the new era.

(i) Targeted microcredit can alleviate MdRP among rural households in the new era, mainly by reducing income and opportunity inequality. (ii) Targeted microcredit can promote women’s empowerment, mainly by enhancing their social participation, thereby helping alleviate households’ MdRP. The effect of the targeted microcredit on MdRP is more significant in medium-educated women households and non-left-behind women households. (iii) The MdRP alleviation effect is stronger in villages with a high degree of digitalization.

Learn from the experience of targeted microcredit. Accurately identify poor groups and integrate loan design into financial health and women empowerment. Particularly, pay attention to less-educated and left-behind women households and strengthen coordination between targeted microcredit and digital village strategies.

This study clarifies the effect of targeted microcredit on women’s empowerment and households’ MdRP alleviation in the new era. It also explores its various effects on households with different female characteristics and regional digitalization levels, providing ideas for optimizing microcredit.