A latent class conjoint analysis for the Administrative Clerk figure: insights from ELECTUS

Quality & Quantity - ELECTUS is a multi-centre research project with the aim to stabilize the relationship between universities and companies. Through this project, it is possible to acquire...     

The International Integrated Reporting Framework: Key Issues and Future Research Opportunities

This paper has three main aims. First, the paper introduces the concept of integrated reporting (<IR>) as described by the International Integrated Reporting Council (IIRC). A background to the development of the <IR> concept over the 4‐year period from the inception of the IIRC in 2010 is provided, culminating in the release by the IIRC of a Consultation Draft (CD) of the <IR> framework in March 2013. Second, the paper discusses key issues currently being debated relating to the CD that the IIRC will need to resolve prior to the expected release of their <IR> framework in late 2013. This discussion is based on issues identified and reported to the IIRC by a subcommittee of the International Association for Accounting Education and Research (IAAER) comprised of international accounting academics. Finally, the paper identifies a range of potential research issues relating to the development and implementation of <IR>.     

A panel data approach to price–value correlations

Resorting to stationary and nonstationary panel data econometrics, we offer tests for “Ricardo’s 93% theory of value” for ten OECD countries over different time ranges. The theory does not find empirical support.     

ENDOGENOUS JOB CONTACT NETWORKS

We develop a model where workers, anticipating the risk of becoming unemployed, invest in connections in order to access information about available jobs that other workers may have. The investment in connections is high when the job separation rate in the labor market is moderate, whereas it is low for either low or high levels of job separation rate. The equilibrium response of network investment to changes in the labor market conditions generates novel empirical predictions. In particular, the probability that a worker finds a new job via his connections increases in the separation rate when the separation rate is low, whereas it decreases when the separation rate is high. These predictions are supported by the empirical patterns that we document for the U.K. labor market.     

Regional determinants of MNE’s location choice in post-transition economies

This article focuses on the impact of agglomeration and labour market factors on the location choice of MNEs in post-transition economies. We compare data from 33 regions in East Germany, the Czech Republic and Poland using a mixed logit model on a sample of 4,343 subsidiaries for the time period between 2000 and 2010. The results show that agglomeration advantages, such as sectoral specialization as well as a region’s economic and technological performance prove to be some of the most important pull factors for FDI in post-transition regions. With respect to access to labour, the results suggest that FDI in post-transition regions is (no longer) only dominated by efficiency seeking behaviour, but also by access to well-qualified labour.     

Outsourcing versus technology transfer: Hotelling meets Stackelberg

We consider a Hotelling duopoly with two firms $A$ and $B$ in the final good market. Both can produce the required intermediate good, firm $B$ having a lower cost due to a superior technology. We compare two contracts: outsourcing ( $A$ orders the intermediate good from $B$ ) and technology transfer ( $B$ transfers its technology to $A$ ). An outsourcing order is equivalent to building an endogenous capacity and it generates a Stackelberg leadership effect for firm $A,$ which is absent in technology transfer. We show that compared to the situation of no contracts there are always Pareto improving outsourcing contracts (making both firms better off and all consumers at least weakly better off), but no Pareto improving technology transfer contracts. It is also shown that if firm $B$ has a relatively large bargaining power in its negotiations with $A,$ then both firms prefer technology transfer while all consumers prefer outsourcing.     

Supply side inflation persistence

We explore the role of the cost channel in accounting for inflation persistence in the New Keynesian model with Calvo pricing. Hump-shaped responses of inflation to monetary shocks are obtained under purely nominal rigidities.     

Cloud computing in high tech startups: evidence from a case study

ABSTRACT

This paper focuses on the implementation of cloud-based systems in startups to answer how and why hi-tech startups use cloud computing, an overlooked question to date. Thus, referring to an extended version of Ross and Blumenstein [2015. “Cloud Computing as a Facilitator of SME Entrepreneurship.” Technology Analysis & Strategic Management 27 (1): 87–101] framework, encompassing issues of context and culture following Spanò et al. [2019. “Context, Culture and Control: A Case Study on Accounting Change in an Italian Regional Health Service.” Journal of Management and Governance. doi:10.1007/s10997-019-09458-0], we analyse cloud adoption in startup firms and rely upon a case study of an Italian hi-tech startup. The case study allowed us to tap into the main issues relating to cloud implementation that is increased opportunities, reduced costs, scalability, access to global markets, and access to international venture capital. The results offer interesting insights to the literature on cloud computing, and also have some managerial implications in that they better unfold the effects played by context and culture.     

Climate change as a threat to biodiversity: An application of the DPSIR approach

Climate change and its consequences present one of the most important threats to biodiversity and the functions of ecosystems. The stress on biodiversity is far beyond the levels imposed by the natural global climatic changes occurring in the recent evolutionary past. It includes temperature increases, shifts of climate zones, melting of snow and ice, sea level rise, droughts, floods, and other extreme weather events. Natural systems are vulnerable to such changes due to their limited adaptive capacity. Based on an analysis using the DPSIR framework, this paper discusses some of the important socio-economic driving forces of climate change, with a focus on energy use and transportation. The paper also analyses observed and potential changes of climate and the pressures they exert on biodiversity, the changes in biodiversity, the resulting impacts on ecosystem functions, and possible policy responses. The latter can be divided into mitigation and adaptation measures. Both strategies are needed, mitigation in order to stabilise the greenhouse gas concentrations in the atmosphere, and adaptation in order to adjust to changes that have already occurred or cannot be avoided. One mitigation option, increased biofuel production, which is also a response to oil depletion, would change land use patterns and increase human appropriation of net primary production of biomass, thereby threatening biodiversity. By considering the first order and second order impacts of climate change on biodiversity when developing policy measures, it will be possible to integrate ecosystem and biodiversity protection into decision-making processes.