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1 – 6 of 6Amir Emami, Shayegheh Ashourizadeh and Mark D. Packard
The novel coronavirus (nCoV) pandemic, and the challenges of social distancing, proffer a unique opportunity to re-explore the role of social network support in entrepreneurship…
Abstract
Purpose
The novel coronavirus (nCoV) pandemic, and the challenges of social distancing, proffer a unique opportunity to re-explore the role of social network support in entrepreneurship. Applying social support theory and gender schema theory, this study aims to examine the gender-based differences in prospective entrepreneurs' reliance on their social networks in their entrepreneurial journey amid social turmoil.
Design/methodology/approach
The authors collected two-stage primary survey data of prospective entrepreneurs within the pandemic's timeframe from Science and Technology Parks in Iran, one of the first countries to deal with the first, second and third waves of the 2019-nCoV virus.
Findings
The findings demonstrate that female entrepreneurs rely more strongly on their social network support for guidance and encouragement, which positively affects their opportunity intention. While this effect is also seen in men, the effect size is smaller. Also, prospective female entrepreneurs were generally more dissuaded from opportunity intention by the severe perceived environmental uncertainty of the crisis than were men.
Originality/value
Prior research on the interaction between social network support and opportunity intentions has been examined in the context of socio-economic normalcy. The authors test whether, how and why these interactions hold in times of crisis, with especial attention to the mechanisms of experienced stress, perceived environmental uncertainty and idea innovativeness.
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The purpose of this paper is to debate on how to achieve, in countries that have invested in the North American model of the regulatory state, the greatest efficiency in creating…
Abstract
Purpose
The purpose of this paper is to debate on how to achieve, in countries that have invested in the North American model of the regulatory state, the greatest efficiency in creating norms for the organization of public and private activities in order to guarantee the autonomy and technical impartiality required for the proper functioning of regulatory agencies.
Design/methodology/approach
This paper describes the development of the legal framework regarding regulatory agencies in Brazil. The research was based on bibliographical data, media reports, and the Brazilian Supreme Court decisions.
Findings
The regulation dissemination through regulatory agencies in Brazil has given rise to a series of controversies concerning the limits of their performance and the extent of their technical discretion. According to the findings, it is concluded that these independent agencies should be guided by the following four pillars: (1) the legal rule of fixed-term in office; (2) the principle of lesser control intensity (deference) of the agency acts; (3) the prohibition of contingency of agencies’ budgetary resources; and (4) the prohibition of agency powers suppression. Otherwise, the institutional capacity of agencies will be diminished and their neutral action in technical matters will be compromised.
Originality/value
This paper shows how enhanced autonomy and technical impartiality can be useful for better regulatory governance in other countries, preventing them from suffering from the same problems that have occurred in Brazil.
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Jennifer Anna Stark and Erich Kirchler
The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance…
Abstract
Purpose
The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction.
Design/methodology/approach
A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans.
Findings
Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax.
Originality/value
This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.
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This paper aims to compare and review alternative ways to adjust public ground leases.
Abstract
Purpose
This paper aims to compare and review alternative ways to adjust public ground leases.
Design/methodology/approach
Based on principles derived from a review of scientific literature, alternatives for the extension of leases are discussed based on the case of Amsterdam.
Findings
Many alternatives lead public ground-lease systems to produce results that are the opposite of what they are intended to be (as inspired by Henry George): new improvements result in higher rent, but additional location values do not result in higher rent. One exception is the lease-adjustment-at-property-transaction alternative, which may nevertheless result in fewer transactions.
Social implications
Public leasehold systems are highly contested with regard to the extension of leases. Such systems are often aimed at capturing land-value gains. In practice, however, this tends to be more difficult than expected. Value capture by authorities, as intended by the system, results in counter-movements of lessees, who often gain public support to set lower leases. These political processes may even result in the termination of such public ground-lease systems. This paper reports on a search for possible solutions.
Originality/value
The comparison of various alternatives to ground-lease extension based on principles derived from literature is new, and it contributes insight into public ground-lease systems.
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Yaqin Zou, Xuemei Jiang, Caiyun Wen and Yang Li
After the Collective Forest Tenure Reform (CFTR) in China, the enthusiasm of farmers for forestry management is stimulated. However, the forest tenure security varies among…
Abstract
Purpose
After the Collective Forest Tenure Reform (CFTR) in China, the enthusiasm of farmers for forestry management is stimulated. However, the forest tenure security varies among farmers, making the research conclusions of its impact on forestry management efficiency inconsistent. Based on the survey data of 1,627 households from the collective forest regions in 6 provinces of China in 2017, this paper not only discusses the differences of farmers' forestry management efficiency after the reform, but also further explores the heterogeneous impact of forest tenure security on forestry management efficiency in combination with different forest management types.
Design/methodology/approach
This study employed the stochastic frontier production function model to measure the forestry management efficiency of farmers. Then, Tobit models were used to discuss the influencing factors of farmers' forestry management efficiency.
Findings
The results demonstrate that the improvement of farmers' forest tenure security can effectively improve forestry management efficiency, but the effect is affected by forest management types. For farmers who manage economic forests and non-timber forests, safe tenure promotes the forestry management efficiency; while for those who manage ecological public welfare forests, tenure security plays an opposite role.
Originality/value
Therefore, satisfying farmers' differentiated demands for forest tenure according to forest management types to improve forest tenure security and further refining supporting policies of collective forestry reform is of great significance to improve the efficiency of farmers' forestry management in collective forest regions.
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Marlisa Ayu Trisia, Hironobu Takeshita, Mayumi Kikuta and Hiroshi Ehara
Sago starch (Metroxylon sagu Rottb.) is one of the starches imported into Japan. Recently, sago starch has been promoted as a healthy type of starch because it is gluten-free and…
Abstract
Sago starch (Metroxylon sagu Rottb.) is one of the starches imported into Japan. Recently, sago starch has been promoted as a healthy type of starch because it is gluten-free and non-allergenic. This study aims to identify the factors affecting sago starch import demand during the period 1978–2017 in Japan by using a double logarithmic linear function. The study revealed that the price of sago starch, GDP, aging population rate and tariff-rate quota policy are significant factors influencing sago starch importation in Japan.
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