Search results for "Economics."
showing 10 items of 14210 documents
Distributed leadership in practice in Finnish schools
2017
ABSTRACTThe aim of this study is to explore what aspects the principals and the members of the management teams in the primary and upper secondary education schools in Vantaa support distributed leadership in their school and how necessary they see that distributed leadership is extended to the students in matters concerning the curriculum and the development of teaching practices. The research method was a survey based on a questionnaire of 48 questions, where the respondents evaluated the preconditions of distributed leadership in their school. The principals and members of the management teams in the primary and upper secondary schools in Vantaa see distributed leadership mostly as deleg…
Does corn market uncertainty impact the US ethanol prices?
2018
The growing interest in biofuel as a green energy source has intensified the linkages between corn and ethanol markets, especially in the United States that represents the largest producing and exporting country for ethanol in the world. In this study, we examine the effect of corn market uncertainty on the price changes of US ethanol applying a set of GARCH-jump models. We find that the US ethanol price changes react positively to the corn market volatility shocks after controlling for the effect of oil price uncertainty. In addition, we document that the impact of corn price volatility on the US ethanol prices appears to be asymmetric. Specifically, only the positive corn market volatilit…
Harnessing Women’s Potential as a Soft Engine for Growth : Lessons from Contrasting Trajectories between Finland and Japan for Growing Economies
2017
Harnessing the vigor of women’s potential is essential for inclusive economic growth in a digital economy moving toward aging society. This can be a soft engine for sustainable growth substitutable for costly hard investment. While there exists explicit evidence of a virtual cycle between economic growth and gender balance improvement, emerging countries cannot afford to overcome the constraints of low income. Given the foregoing, this paper analyzed possible co-evolution between economic growth, gender balance improvement and digital innovation initiated by information and communication technology (ICT) advancement. Using a unique dataset representing the state of gender balance improvemen…
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…