Search results
1 – 10 of 15
The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.
Abstract
Purpose
The paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
Details
Keywords
Jonatan Södergren and Niklas Vallström
The twofold aim of this theory-building article is to raise questions about the ability of queer cinema to transform market culture and ideologies around gender and sexuality…
Abstract
Purpose
The twofold aim of this theory-building article is to raise questions about the ability of queer cinema to transform market culture and ideologies around gender and sexuality. First, the authors examine how the very capitalization of queer signifiers may compromise the dominant order from within. Second, the authors address how brands possibly can draw on these signifiers to project authenticity.
Design/methodology/approach
Through visual methods of film criticism and the semiotic analysis of three films (Moonlight, Call Me By Your Name and Portrait of a Lady on Fire), the authors outline some profound narrative tensions addressed by movie makers seeking to give an authentic voice to queer lives.
Findings
Brands can tap into these narrative attempts at “seeing the invisible” to signify authenticity. False sublation, i.e. the “catch-22” of commodifying the queer imaginaries one seeks to represent, follows from a Marcusean analysis.
Practical implications
In more practical terms, “seeing the invisible” is proposed as a cultural branding technique. To be felicitous, one has to circumvent three narrative traditions: pathologization, rationalization and trivialization.
Originality/value
In contrast to Marcuse's pessimist view emphasizing its affirmative aspects, the authors conclude that such commodification in the long term may have transformative effects on the dominant ideology. This is because even if something is banished to the realm of imagination, e.g. through aesthetic semblance, it can still be enacted in real life.
Details
Keywords
The purpose of this paper is to examine the potential of cultural centres to be spaces that foster interaction between tourists and locals, and thereby meet the demands of new…
Abstract
Purpose
The purpose of this paper is to examine the potential of cultural centres to be spaces that foster interaction between tourists and locals, and thereby meet the demands of new cultural tourists. This is done through conducting a case study of Katuaq Cultural Centre in Nuuk, Greenland. Combining theories of cultural contact and placemaking, the paper analyses how locals and tourists make use of and experience the centre. The paper then goes on to conduct a broader discussion about how future placemaking in tourism can respond to the emerging demands of cultural Arctic tourists, and to suggest ways to encourage positive interaction on both a local community level and a resident-visitor level.
Design/methodology/approach
A series of anthropological research methods were used, including participant observation in the cultural centre itself, and informal and semi-structured interviews with relevant stakeholders.
Findings
Concluding that, from multiple perspectives, Katuaq fails to perform as a “centre of culture”, the study offers innovative insights into how cultural centres can be operated more inclusively in the future, as spaces in which members of different cultural groups can achieve positive interaction. It is argued that the future of successful and fulfilling cultural tourism offerings in the Arctic lies at the intersection of tourism and leisure studies.
Originality/value
The originality of this paper lies first in its deepening of the academic discussion of cultural centres. Second, and on a broader level, the paper identifies an emerging trend of “community–tourism spaces” as cultural tourism offerings, and provides some insights into the conflicts experienced in these kinds of spaces, as well as some suggestions as to how further research on these spaces should continue.
Details
Keywords
Norm O'Reilly, Caroline Paras, Madelaine Gierc, Alexander Lithopoulos, Ananya Banerjee, Leah Ferguson, Eun-Young Lee, Ryan E. Rhodes, Mark S. Tremblay, Leigh Vanderloo and Guy Faulkner
Framed by nostalgia marketing, this research draws upon lessons from ParticipACTION, a Canadian non-profit health promotion organization, to examine one of their most well-known…
Abstract
Purpose
Framed by nostalgia marketing, this research draws upon lessons from ParticipACTION, a Canadian non-profit health promotion organization, to examine one of their most well-known campaigns, Body Break with ParticipACTION, in order to assess the potential role for nostalgia-based marketing campaigns in sport participation across generational cohorts.
Design/methodology/approach
Exploratory sequential mixed methods involving two studies were completed on behalf of ParticipACTION, with the authors developing the research instruments and the collection of the data undertaken by research agencies. Study 1 was the secondary analysis of qualitative data from five focus groups with different demographic compositions that followed a common question guide. Study 2 was a secondary data analysis of a pan-Canadian online survey with a sample (n = 1,475) representative of the overall adult population that assessed awareness of, and attitudes toward, ParticipACTION, Body Break, physical activity and sport participation. Path analysis tested a proposed model that was based on previous research on attitudes, brand and loyalty. Further, multi-group path analyses were conducted to compare younger generations with older ones.
Findings
The results provide direction and understanding of the importance of nostalgia in marketing sport participation programs across generational cohorts. For instance, in the four parent-adult focus groups, unaided references as well as frequent and detailed comments regarding Body Break were observed. Similarly, Millennials reported that Body Break was memorable, Canadian and nostalgic, with a mix of positive and negative comments. The importance of nostalgia was supported sequentially via results from the national survey. For example, while 54.1% of the 40–54 age-group associated ParticipACTION positively with Body Break, so did 49.8% of the 25–39-year age group, most of whom were not born when the promotion ran. Further, brand resonance was found to explain 4% more variance in moderate-to-vigorous physical activity (MVPA), the proxy for sport participation, for younger people compared to older people.
Practical implications
Results provide direction to brands, properties and agencies around the use of nostalgia in sport marketing campaigns and sponsorship efforts. For brands seeking to sponsor sport properties to alter their image with potential consumers in a new market, associating with a sport property that many view as nostalgic could improve the impact of the campaign. On the sport property side, event managers and marketers should both identify existing assets that members or fans are nostalgic about, as well as consider building nostalgia into current and new properties they develop.
Originality/value
This research is valuable to the sport marketing and sponsorship literature through several contributions. First, the use of nostalgia marketing, and nostalgia in general, is novel in the sport marketing and sponsorship literature, with future research in nostalgia and sponsorship recommended. Second, the potential to adopt or adapt Body Break to other sport participation and physical activity properties is empirically supported. Finally, the finding that very effective promotions can have a long-lasting effect, both on those who experienced the campaigns as well as younger populations who only heard about it, is notable.
Details
Keywords
South Africa attained democracy over 24 years ago. The changes in South Africa's Constitution allowed for protection for all citizens. Despite these freedoms and the promise of…
Abstract
South Africa attained democracy over 24 years ago. The changes in South Africa's Constitution allowed for protection for all citizens. Despite these freedoms and the promise of change, the country is plagued by violence, corruption and crime. These crimes affect the LGBTQ+ people of the South African population. These citizens have been protected by the Constitution; however, they continue to live their lives in a paradox, between protection and prejudice. LGBTQ+ people experience high levels of hate crimes which extend to violence, assault, bullying and cyberbullying. This chapter focuses on the legal protection and challenges experienced by South African LGBTQ+ people.
Details
Keywords
This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.
Abstract
Purpose
This paper aims to interpret the multidimensional Asian American identity of immigrant Indians in terms of pan-ethnicity, gender and religion.
Design/methodology/approach
The social construction and experience of race in the US and the intersection of multiethnic Asian American identity with race, gender and religion will be used in critically commenting on the interview of primary ethnic identity of Indian Americans including the pan-ethnic identity of Indians in the US as Asian Americans, the Mar Thoma Church community, the second-generation Patel family's union formation in terms of gender identity.
Findings
The future directives include Asian American Movement (AAM) which is trying to incorporate Indians as pan-ethnic identity assimilation and the process of holding American identity as primary identification of Indians.
Practical implications
Policy recommendations are that the US Census Bureau should include Indian Americans as separate ethnic identity for Indian immigrants like the Chinese Americans. USCIS (US Citizenship and Immigration Services) should reform policies to include the wives of H-4 visa holders. The Department of Homeland Security (DHS) should provide secure living environment for Indian immigrants. The US Department of Labor should provide equal opportunities for women in their immigration policies.
Originality/value
This paper will critically analyze the interview results of primary ethnic identity and justify the hypotheses of Asian American identity of Indians, whether (1) they merge with the American identity as part of cultural assimilation or (2) retain their Asian identity beyond Americanized identity or (3) go beyond both American and Asian identity to restate their Indian ethnicity.
Details
Keywords
Ramy Magdy, Maries Mikhael and Yassmine G. Hussein
This paper aims to analyze the discourse of Arab feminism social media pages as a form of real-time new media. This is to be conducted culturally to understand the Westernized…
Abstract
Purpose
This paper aims to analyze the discourse of Arab feminism social media pages as a form of real-time new media. This is to be conducted culturally to understand the Westernized character these pages tend to propagate and the politico-cultural significations of such a propagation.
Design/methodology/approach
Using visual and content analysis the paper analyzes both the written and visual contents of two popular Arab feminist Facebook pages, “Thory” and “Feminist doodles” to explore its culture relevance/Westernization via the categories of “re-employing the binary second wave feminism, the historical relevance and the Westernized tone of both pages.
Findings
The pages showed a tendency toward second wave, Westernized, anti-orient feminism. Such importation of feminism made the pages’ message not only a bit irrelevant but also conceptually violent to a large extent. Starting from alien contexts, the two pages dislocate the Arab women experiences of their situation for the sake of comprehending and adapting to heavily Westernized images.
Originality/value
The paper contributes to the ongoing debate over the gender issue in the Arab context after 2011, what it originally offers is discussing the cultural relevance of popular feminist Facebook pages claiming to represent the everyday struggles of the Arab women. In addition, it shows the impact of real-time media on identity formulation.
Details
Keywords
Sheryl Brahnam, Loris Nanni, Shannon McMurtrey, Alessandra Lumini, Rick Brattin, Melinda Slack and Tonya Barrier
Diagnosing pain in neonates is difficult but critical. Although approximately thirty manual pain instruments have been developed for neonatal pain diagnosis, most are complex…
Abstract
Diagnosing pain in neonates is difficult but critical. Although approximately thirty manual pain instruments have been developed for neonatal pain diagnosis, most are complex, multifactorial, and geared toward research. The goals of this work are twofold: 1) to develop a new video dataset for automatic neonatal pain detection called iCOPEvid (infant Classification Of Pain Expressions videos), and 2) to present a classification system that sets a challenging comparison performance on this dataset. The iCOPEvid dataset contains 234 videos of 49 neonates experiencing a set of noxious stimuli, a period of rest, and an acute pain stimulus. From these videos 20 s segments are extracted and grouped into two classes: pain (49) and nopain (185), with the nopain video segments handpicked to produce a highly challenging dataset. An ensemble of twelve global and local descriptors with a Bag-of-Features approach is utilized to improve the performance of some new descriptors based on Gaussian of Local Descriptors (GOLD). The basic classifier used in the ensembles is the Support Vector Machine, and decisions are combined by sum rule. These results are compared with standard methods, some deep learning approaches, and 185 human assessments. Our best machine learning methods are shown to outperform the human judges.
Details