Search results for "Organizations"

Personal income tax reform in Latvia: assessment of effect

2019

Personal income tax (PIT) policy in Latvia has been changed significantly in 2018 with the aim to reduce the tax burden and increase the income of working population by amending progressive tax rates and increasing the non-taxable minimum and minimum wage. Purpose − the aim of this study is to estimate the impact of PIT reform by assessing the effect of implementation of non-taxable minimum, deductions and substantiated spending on the dynamics of income and tax administration efficiency. Research methodology − PIT theoretic and normative concepts have been analyzed; unpublished data on actual wages in 2015−2018 provided by Latvian State Revenue Service and State Social Insurance Agency hav…

La prestación de maternidad en los supuestos de gestación subrogada

2018

Surrogate pregnancy, as a technique of assisted reproduction prohibited by Spanish law, raises a number of legal questions than, in certain cases, trascend of the Civil Law. Specifically, it has been discussed about de possibility that de person or persons consigner in the gestation contract substitution have access to the provision for maternity benefit. Recently, the Spanish Supreme Court has responded to this issue in the sense of recognizing the right to the provision for maternity benefit to the father or mother ?in fact?, efecttively, develop own parental powers.

A Universal Health Care System? Unmet Need for Medical Care Among Regular and Irregular Immigrants in Italy

2017

Italy has a universal health care system that covers, in principle, the whole resident population, irrespective of citizenship and legal status. This study calculates the prevalence of unmet need for medical care among Italian citizens, regular and irregular immigrants and estimates logistic regression models to assess whether differences by citizenship and legal status hold true once adjusting for potential confounders. The analysis is based on two Surveys on Income and Living Conditions of Italian households and households with foreigners. Controlling for various factors, the odds of experiencing unmet need for medical care are 27% higher for regular immigrants than for Italian citizens a…

Intrasexual competition at work: Sex differences in the jealousy-evoking effect of rival characteristics in work settings

2010

Sex differences in jealousy-evoking rival characteristics in the relationship with a supervisor at work were examined in a community sample of 188 individuals from Argentina. Among men, the rivals’ social dominance and communal attributes evoked the most jealousy, followed by physical dominance. Among women, the rival’s communal attributes evoked the most jealousy, followed by social dominance and physical attractiveness. For men physical dominance of the rival and for women physical attractiveness of the rival evoked relatively more jealousy, especially among those high in intrasexual competition and confronted with a same-sex supervisor. When confronted with an opposite-sex supervisor, s…

Why Should I Help You? Man Up! Bystanders’ Gender Stereotypic Perceptions of a Cyberbullying Incident

2018

ABSTRACTBystanders observing a cyberbullying incident do not always intervene in favor of the victim. We argue that gender stereotypic perceptions of female versus male victims contribute to the differential reactions of bystanders to cyberbullying incidents. Results of a scenario-based experiment show that participants with moderate or high levels of sexist attitudes are more empathic toward a female victim of workplace cyberbullying. Consequently, a female victim is more likely to receive help. Female victims are less likely to be attributed blame if the perpetrator is male. The results imply that male victims of cyberbullying are marginalized by their social environment.

Rethinking the Concept of Sustainability

2011

The role of business ethics in developing more sustainable societies is crucial, but we first have to review the concept of sustainability itself and its ethical roots. The objective of this work is to rethink the current concept of sustainability by providing it with a sound universalistic ethical rationale. We propose that ethics is the key by which disputes and conflicts among the economic, social, and environmental domains can and ought to be resolved. This work argues that if we fail to recognize the essential ethical grounding of sustainability, or if we take it for granted, then sustainability can easily lose its way and can end up unjustified.

Childhood: A Journal of Global Child Research

2016

Childhood: A Journal of Global Child Research is a major international peer-reviewed journal and a forum for research relating to children in global society that spans divisions between geographical regions, disciplines, and social and cultural contexts. Childhood publishes theoretical and empirical articles, reviews and scholarly comments on children's social relations and culture, with an emphasis on their rights and generational position in society. Keywords: childhood studies; children's rights; sociology of childhood

La standardizzazione e le Standard Setting Organizations

Il presente lavoro ha ad oggetto il fenomeno della standardizzazione tecnica, con specifico riferimento al ruolo svolto in tale ambito dalle c.d. Standard Setting Organizations (SSOs) e alle regole dalle stesse predisposte al fine di evitare possibili rischi anticoncorrenziali derivanti dal fenomeno in questione.

Are credit screening contracts designed for men?

2022

AbstractAccess to credit is key to succeed in business. Theoretical models of credit under asymmetric information classify borrowers and grant or deny credit, typically based on incentive-compatible contracts with collateral. However, if women are particularly risk averse, female borrowers may be wrongly classified and denied credit. We conduct in three countries a laboratory experiment to study this systematic gender difference. Results show that incentive-compatible contracts with collateral fail to disclose women’s private information, while disclosing men’s private information. We suggest that banks should incorporate the gender difference in risk attitudes to avoid the glass ceiling in…

‘You really are a great big sister’ – parasocial relationships, credibility, and the moderating role of audience comments in influencer marketing

2020

This study examines the moderating role of audience comments in influencer marketing. A YouTube vlog entry by a social media influencer featuring the endorsement of a brand was studied, and an experimental design featuring two conditions related to audience comments was created. The results indicate that a parasocial relationship with the influencer builds the perceived credibility of the influencer, while comments by other audience members moderate the effect. Influencer credibility positively affects brand trust and purchase intention. The findings enhance the understanding of the role of an active audience in influencer marketing. peerReviewed