Search results for "ECONOMICS"

Strengthening Institutional Isomorphism in Development NGOs? Program Mechanisms in an Organizational Intervention

2017

Nongovernmental organizations (NGOs) in international development struggle between being actors in the mainstream or representatives of alternatives to it. However, many NGOs all over the world align with the mainstream and are increasingly similar to each other. This homogenization results from institutional isomorphism, which is affected by their aspirations to be legitimate vis-á-vis the international field. Consultancies are among the main practices to promote normative isomorphism, but little is known about their micro-level dynamics. Drawing on the notion of program mechanisms in realistic evaluation, we scrutinize how external facilitators in organizational development processes enab…

The Conference Reimagined. Postcards, Letters, and Camping Together in Undressed Places

2019

In this paper, five authors account for the rethinking of a conference as a series of postcards, letters, rules and silent moments so that traditional hierarchies of knowledge could be overturned or, at least, sidelined. We recount how the place we convened was enlisted as an actor and the dramas and devices we applied to encounter it. We use this accounting to problematize the conventional practices of goal-oriented meetings and co-authored papers as forms of academic meaning-making. In finding a meeting point where expertise was disorientated and status undressed, we were able to investigate the idea of co-being between human and nonhuman realities as the step social theory needs to take …

Family Firm Heterogeneity and Tax Aggressiveness: A Quasi-Experimental Analysis of the Impact of Different Family Generations

2021

This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance behaviour. The empirical evidence, based on the quasi-experiment of the 2012 Spanish thin capitalization rule, reveals that there is a positive relationship between tax aggressiveness and successive generations. Moreover, the founder and second generations follow a similar conservative tax avoidance approach, whereas the third and fourth generations are found to be more tax aggressive.

Models of tax payments of performers of economic activity in Latvia

2019

Economic theory sources widely discuss the fiscal policy, the ways of encouraging economic development, improve the welfare of people, improve employment and promote progress by fiscal instruments. On one side, it is possible to use the expenditure policy, on the other side, tax revenue can be optimised by reducing tax gaps. State officials often view self-employment as a missed opportunity deserving more focused attention. The European Union also supports this position. The question of self-employment is important for performers of economic activity. The aim of the research: on the basis of theoretical (legislative) and empirical analysis to find out advantages and disadvantages of tax pay…

Fiscal policy as an instrument for reducing income inequality: case of Latvia

2020

With the help of fiscal policy, government may influence both overall demand and the disposable income of the population, as well as solve social equality challenges in the society by allocating income among different groups of population. Income inequality in Latvia, which is expressed by the Gini index of disposable income, is the third highest in the European Union, so the question about the most effective instruments for reducing income inequality is pressing. Inequality results in reduced efficiency of social capital and economic distribution, worsening of population health indicators, rising social tension, increased crime and rising poverty, which can have a negative impact on long-t…

Efficiency of Corporate Income Tax Reliefs for the Investment Promotion in Latvia

2014

Corporate income tax rate in Latvia is one of the lowest in the European Union and is favourable for business. However, the government additionally uses numerous CIT reliefs to stimulate investments, to promote specific industries and investors. Total costs of these tax reliefs are high, but many of the goals declared by their introduction are not reached, suggesting that tax relief efficiency could be questioned. The efficiency of the existing and potential CIT reliefs should be regularly evaluated. The suggested criteria for such examination are – clear objective, type of taxable rent, existence of positive externality, appropriate design and potential for tax planning, costs in revenue f…

Understanding mentoring of new teachers: Communicative and strategic practices in Australia and Finland

2018

Contents and functions of dramatizations in team decision making

2017

This study examines the contents and functions of dramatizations in natural team decision making. Theoretically, the study employs symbolic convergence theory to understand decision making as a complex phenomenon constructed in symbolic communication. Observational meeting data and thematic interview data from an autonomous team in Finland were analyzed. A fantasy theme analysis and an inductive, rhetorical discourse analysis revealed three rhetorical visions and seven functions of dramatizations in the team’s decision making. Visions represented social, righteous, and pragmatic master analogues. The functions of dramatizations were legitimizing independent and current decisions, reinforci…

Efectos del capital psicológico en el comportamiento innovador

2013

Este trabajo analiza el impacto del Capital Psicológico del líder sobre el Comportamiento Innovador de los colaboradores en la organización, estableciendo la influencia que en ello tienen los factores Capacidad de Aprendizaje Organizacional y Apoyo o Intercambio entre los miembros del Equipo (Team Member Exchange). El Capital Psicológico, un constructo de segundo orden que incorpora los recursos psicológicos positivos, eficacia, esperanza, optimismo y resiliencia, tiene la posibilidad de construirse sobre el individuo, a diferencia de otros rasgos de la personalidad que normalmente son permanentes en el tiempo, permitiendo a la organización un desarrollo continuado y un impacto favorable en…

Are quality management practices enough to improve process innovation?

2015

The popularity of quality management as a system for continuous improvement has not been accompanied by deep theoretical understanding of its effects on process innovation. In this work, the resource-based view serves as the basis for the construction of a model designed to explain the effects of quality management practices (QMP) on process innovation performance and the mediating role of dynamic capabilities in this relationship. The empirical data were analysed using the structural equation modelling technique by examining 6 competing models that represent full, partial mediation and non-mediation relationships on a sample of 550 Spanish industrial companies. The findings indicate that t…