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91.
This paper examines the comprehensive IRS data set of state-state migration flows for evidence that differences in state income tax rates are associated with migration patterns. Using annual data on moves between every pair of states, pooled time-series cross-section regressions indicate that in the 1992–2010 period states with higher top marginal income tax rates experienced relatively greater outmigration of taxpayers and gross income. To illustrate the magnitude of the tax effect, we estimate that by 2010 cumulative losses since the enactment of New Jersey’s 2004 “millionaires’ tax” were as much as 42,000 taxpayers and $6.9 billion in annual adjusted gross income. These results suggest that sustained, relatively high income tax rates could gradually erode a state’s population and revenue base. 相似文献
92.
Roger Penn 《New Technology, Work and Employment》1990,5(2):135-144
Here the author examines the relationship of technical change and job skills amongst maintenance workers in telecommunications in Britain. It demonstrates that there are significant variations within different areas of such maintenance work and strongly challenges the notion that such maintenance work is subject to a generic process of deskilling in the present era. 相似文献
93.
Business Performance and Strategic New Product Development Activities: An Empirical Investigation 总被引:1,自引:0,他引:1
Roger J. Calantone Shawnee K. Vickery Cornelia Drge 《Journal of Product Innovation Management》1995,12(3):214-223
Despite the ongoing search for the so-called silver bullet that provides the ultimate competitive advantage, there is no roadmap showing the “right” way to perform new product development (NPD). What's more, it is highly unlikely that such a formula could be developed. Given the diversity of firms and industries as well as the complexity of the NPD process, no single set of NPD activities or steps can be defined that will be appropriate for all firms. However, Roger J. Calantone, Shawnee K. Vickery, and Cornelia Droge propose that it is possible to develop such a framework within the confines of a specific industry. They suggest that successful companies within an industry are likely to focus on certain essential NPD activities that allow them to achieve the best possible results within the constraints of their market. Their research is directed toward identifying the relationship between the performance of specific innovation-related activities and overall business performance in the furniture industry. This study also assesses the relationship between a firm's performance on an NPD activity and the importance assigned to that activity by the firm's chief executive officer (CEO). With the current emphasis on cross-functional teams, the study also seeks to determine whether performance on a given NPD activity is related to the assignment of responsibility for that activity. The following NPD activities were evaluated for their effect on corporate performance: customization, new product introduction, design innovation, product development cycle time, product technological innovation, product improvement, new product development, and original product development. Compared to their competitors, top performers consistently put more strategic emphasis on each of these activities. All of these activities have a strong positive influence on return on investment (ROI) and ROI growth. What's more, most of the activities also clearly relate to stronger market share, market share growth, return on sales (ROS), and ROS growth. The vision and focus on these essential NPD activities must begin with CEOs who recognize their strategic value. Such leaders will direct appropriate staff and technical resources toward performance of the necessary activities. They will also ensure that the organization is sufficiently flexible to accept the changes in responsibilities for coordination and leadership that are necessary during different stages in the NPD process. To gain the product flexibility necessary for competing in numerous market segments, top performers require greater input and leadership from design, engineering, and manufacturing. 相似文献
94.
Roger Kerin Ph.D. Michael Harvey M.B.A. 《Journal of the Academy of Marketing Science》1974,2(4):582-592
The number and rate of development of new consumer legislation necessitates the evaluation of existing legislation. This paper
summarizes and categorizes, in detail, the impact of select pieces of consumer legislation on consumer decision making. It
is an implied objective of the paper to provide a perspective for future public policy formulation. The pieces of legislation
evaluated in the paper are: (1) unit pricing; (2) product labeling; and (3) disclosure of interest rate provisions for consumer
credit. The impact of these pieces of legislation have been minimal, indicating the need for an educational program for consumers. 相似文献
95.
Prior literature examined reciprocity in the context of value creation. However, research has yet to examine whether reciprocity exists in value sharing. To address this gap, the authors examine retailer’s reciprocal value sharing with its manufacturer in relation to new product introductions. The authors test, via a survey of retail managers, whether reciprocal value sharing is influenced by an interaction of manufacturer’s prior new product success with innovativeness of a manufacturer’s products and the frequency of new product introduction. The results indicate that a retailer’s reciprocal value sharing is greater when the manufacturer historically launched successful new products, and that this effect is decreased with the innovativeness of a manufacturer’s products but increased with the frequency of new product introduction. 相似文献
96.
Roger Bate 《Economic Affairs》2011,31(1):138-138
97.
98.
99.
Ian Kessler Roger Undy Paul Heron 《International Journal of Human Resource Management》2013,24(3):512-532
Highlighting the ongoing significance of national models of employment relations, this paper examines whether variation in communication and consultation practices between countries is reflected in employee perceptions. Drawing upon a survey of around 3,500 employees in four European countries – France, Germany, Italy and the UK – the paper explores whether workers' views on various aspects of communication and consultation are similar or different. It finds that there are certain similarities, with particular types of information and forms of communication being valued across the countries. However, differences are also identified. It is suggested that national institutions may well shape employee expectations about the nature of communication and consultation, feeding through to how satisfied they are with these processes. 相似文献
100.
Respondents in 103 medium-sized charities completed a mail questionnaire designed to explore the nature of the relationships between these charities and their advertising agencies. It emerged that some, but not all, of the factors known to influence interactions between agencies and their commercial clients were equally relevant within the charity sector. Variables crucial to charity clients' levels of satisfaction with their advertising agencies included agency provision of functional assistance with media planning and the creative design of advertisements, trust and an agency's willingness to act as a member of its client's team, and the ability to generate new ideas. Additionally, an agency's experience of work within the charity sector and its empathy with charitable aims, ideals and philosophies were key determinants of satisfaction ratings. Assistance with market research and public relations and an agency's ability to offer extensive ancillary services did not appear to exert significant influence. 相似文献