Search results for " tax"
showing 10 items of 794 documents
Servitization research: A review and bibliometric analysis of past achievements and future promises
2021
Abstract Manufacturing firms are increasingly adopting a strategy known as 'servitization' to add services to existing product-based offerings to stimulate additional revenue and growth. While the emerging research domain of servitization is mobilizing relevant knowledge across academic establishments, the present study aims to perform a comprehensive bibliometric analysis to organize the prior knowledge in this area, more importantly, highlights areas for future research. This study acknowledges important contributions from authors and organizations, as identified through analyses of citation chains and co-authorship networks. Next, a co-citation analysis of the prior literature is used to…
Low-cost trends in audit fees and their impact on service quality
2018
Abstract The 2008 financial crisis has transformed the business environment. The number of audited firms has fallen considerably since the crisis, leading to a reduction in the cost of auditing services as a result of fierce competition among auditors. This drop in audit fees is of great concern for audited firms because it may be correlated with a fall in audit service quality. Such a fall in quality ultimately harms the prestige of audited firms and therefore negatively affects their profits. Based on an application of fuzzy-set qualitative comparative analysis (fsQCA), this paper analyzes the quality of audit services following a drop in the fees charged by auditors. The factors analyzed…
The origin of failure: A multidisciplinary appraisal of the hubris hypothesis and proposed research agenda
2014
The hubris hypothesis complements the extant debate on how people make judgments and decisions in organizations. Drawing on the origin of hubris in Greek mythology, the psychological approach, and finance studies, this paper portrays an informed picture of the current status of managerial hubris literature that develops a more advanced understanding of what is known about hubris. We present a conceptual map that provides a comprehensive appreciation of hubris antecedents-symptoms-strategic choices-feedback performance main cause effect relationships. Our proposed conceptual map draws on the idea that managerial hubris is one of the determinants of CEO judgments, strategic choices, and organ…
Internationalization of knowledge-intensive SMEs: The role of network relationships in the entry to a psychically distant market
2009
Abstract Current research emphasizes the role of extant network relationships in the international development of small- and medium-sized enterprises (SMEs). Inevitably, these relationships are there, most likely, to provide linkages with and facilitate entry into psychically and geographically close markets. But what of firms entering psychically distant markets, for strategic reasons, as is usually the case with knowledge-intensive SMEs? Will existing network relationships remain important, and will they operate in a similar way. In this exploratory case study, in which eight Finnish software SMEs enter the Japanese market, the decision to enter these markets is found to be for strategic …
Toward Metal Halide Perovskite Nonlinear Photonics.
2018
The possibility of controlling light using the nonlinear optical properties of photonic devices opens new points of view in information and communications technology applications. In this Perspective, we review and analyze the potential role of metal halide perovskites in a framework different from their usual one in photovoltaic and light-emitting devices, namely, the one where they can play as nonlinear photonic materials. We contextualize this new role by comparing the few extant results on their nonlinear optical properties to those of other known nonlinear materials. As a result of this analysis, we provide a vision of future developments in photonics that can be expected from this new…
Gli aspetti fiscali delle attività di rigenerazione e riuso di beni a fini di interesse generale.
2017
E’ possibile attribuire un riconoscimento, una legittimazione ed una regolamentazione giuridica all'opera prestata dai privati nell'attività di rigenerazione e riuso di beni di interesse comune? La leva fiscale può essere considerata come strumento per favorire lo sviluppo di queste attività? Alla prima domanda possiamo rispondere che il concetto, oggi in evoluzione, di sussidiarietà orizzontale, sembra essere lo strumento più idoneo per inquadrare giuridicamente le azioni di privati cittadini che volontariamente decidono di prendersi cura di beni comuni ai più diversi livelli (beni immobili o mobili concernenti il patrimonio artistico/culturale o, più in generale, fruibili da una collettiv…
Does model consistency in business model innovation matter? A contingency-based approach
2017
Successful business model innovation requires managers to come up not only with new, but also with viable business models. To this end, it has been argued that business model consistency plays a vital role, as the internal fit of business model elements can generate reinforcing effects, thereby influencing performance and competitive advantage. Little research has been conducted to measure consistency and confirm these effects, especially within business model innovation. We tackle this issue by developing and testing a measurement of business model consistency, and investigate its relationship with business model innovation and its performance. We find evidence supporting the positive effe…
Phylogeography and demographic inference in Nacella (Patinigera) concinna (Strebel, 1908) in the western Antarctic Peninsula
2011
10 pages; International audience; Endemic to Antarctic ecosystems, the limpet Nacella (Patinigera) concinna (Strebel, 1908) is an abundant and dominant marine benthic invertebrate of the intertidal and shallow subtidal zone. In order to examine the phylogeographic pattern and historical demography of the species along the western Antarctic Peninsula, we amplified 663 bp of the mitochondrial DNA cytochrome oxidase subunit I of 161 N. concinna specimens from five localities, as well as two specimens from South Georgia and Sub-Antarctic Marion Island. As two different morphotypes, one characterized by an elevated shell in the intertidal and the other by a flat one in the subtidal, have been re…
Chemotherapy for advanced gastric cancer
2017
Background Gastric cancer is the fifth most common cancer worldwide. In "Western" countries, most people are either diagnosed at an advanced stage, or develop a relapse after surgery with curative intent. In people with advanced disease, significant benefits from targeted therapies are currently limited to HER-2 positive disease treated with trastuzumab, in combination with chemotherapy, in first-line. In second-line, ramucirumab, alone or in combination with paclitaxel, demonstrated significant survival benefits. Thus, systemic chemotherapy remains the mainstay of treatment for advanced gastric cancer. Uncertainty remains regarding the choice of the regimen. Objectives To assess the effica…
DNA barcoding for species assignment: the case of Mediterranean marine fishes
2014
Background: DNA barcoding enhances the prospects for species-level identifications globally using a standardized and authenticated DNA-based approach. Reference libraries comprising validated DNA barcodes (COI) constitute robust datasets for testing query sequences, providing considerable utility to identify marine fish and other organisms. Here we test the feasibility of using DNA barcoding to assign species to tissue samples from fish collected in the central Mediterranean Sea, a major contributor to the European marine ichthyofaunal diversity. Methodology/Principal Findings: A dataset of 1278 DNA barcodes, representing 218 marine fish species, was used to test the utility of DNA barcodes…