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41.
Maurizio Massaro Silvana Secinaro Francesca Dal Mas Valerio Brescia Davide Calandra 《Business Strategy and the Environment》2021,30(2):1213-1231
The union between Industry 4.0 and the circular economy (CE) appears relatively recent. In this sense, new trading zones for sharing a common scenario among academics and practitioners are needed. The paper aims to investigate the link between Industry 4.0 and the CE by understanding how Industry 4.0 can foster the impact of the CE on companies. The study proposes a broader perspective that includes thematic and content analysis gathering data on professional documents based on business cases, newspaper articles, press releases and specialised blogs, as well as scientific papers. The joint academic-practitioners view highlights how Industry 4.0 has the potential to impact on the CE through countless actions: increasing waste disposal; promoting remanufacturing; enhancing the efficiency of critical resources such as water, energy, gas and CO2; and improving business models and the mission of companies. However, barriers still exist in its adoption, stressing the need for holistic and integrated design and a proactive environment of collaboration among stakeholders. Results lead to practical as well as research implications. 相似文献
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Dal Didia Mihai Nica Geungu Yu 《The journal of international trade & economic development》2013,22(8):1130-1151
The United States of America enacted the African Growth and Opportunity Act (AGOA) in 2000 to grant sub-Saharan African countries (SSA) a preferential treatment in their exports to the USA. With this Act, most of the exports from SSA can now enter the USA duty-free, and this is expected to boost the exporting and manufacturing sectors in SSA. Hopefully, this singular act of assistance from the USA will spur entrepreneurship in SSA, thereby creating jobs and jump starting meaningful economic growth in the region. Since trade is a major catalyst in economic development, AGOA is arguably the most meaningful intervention from a developed country to an under-developed region such as SSA in recent times. Has AGOA had any impact on US trade with SSA? This paper sheds some light on this issue by examining the flow and composition of trade between the USA and AGOA countries. The analysis uses trade data (US imports) for 36 countries over 12 years. Empirical estimations based on the gravity model show that receiving AGOA status has a strong positive and significant impact on overall trade with the US. Interestingly, however, the analysis also shows a disproportionate impact of crude oil imports from the oil-producing countries of Angola, Gabon, and Nigeria, which is clearly not the intent of the Act. 相似文献
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Cristian Baú Dal Magro Salete Turra Roberto Carlos Klann Sirlei Lemes 《Latin American Business Review》2017,18(2):139-164
The aim of this study was to assess the influence of family control and management in the quality of accounting information in Brazilian companies, with a focus on timeliness. The sample consisted of 72 Brazilian companies and 1,656 observations from 2008 to 2013. The results show that family-controlled companies are quicker to recognize good news related to the price of the respective stock. On the other hand, family managed companies showed low accounting timeliness in relation to recognition of good news. The findings contribute to the agency theory and the literature on family firms and confirm that such companies experience fewer agency problems arising from conflicts between majority and minority shareholders. In addition, the agency conflicts between the management and minority shareholders can be compounded by the recognition of good news not being in family managed firms. 相似文献
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This study explores the association of labor force and social assistance program participation decisions in Turkey by employing the 2011 household budget survey (HBS) data. The issue is investigated in a bivariate probit framework, where the two incidences are jointly modeled. The differences in rural and urban behavior are also explored. Empirical results indicate that the more one works, the less one participates in social transfer program, and vice versa. Additionally, age, gender, household type and composition impact decision-making process of individuals both in urban and rural areas. The negative association between labor force participation and social transfer program participation is more pronounced in urban areas compared with the rural areas. 相似文献
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Lorenzo Dal Maso Gerald J. Lobo Francesco Mazzi Luc Paugam 《Contemporary Accounting Research》2020,37(2):1248-1289
We examine whether the joint provision of corporate social responsibility (CSR) assurance services and financial audit by the same audit firm influences auditors' assessment of going-concern risk. We predict that the provision of CSR assurance and financial audit by the same audit firm creates CSR-related knowledge spillovers from the CSR assurance team to the financial audit engagement team, which helps in the auditor's assessment of going-concern risk. Using more than 28,000 firm-year observations from 55 countries, we document that, relative to audit firms that provide only the financial audit, audit firms that provide both CSR assurance and financial audit for the same client (i) issue more frequent going-concern opinions and have lower Type II going-concern errors, (ii) have clients that book larger environmental and litigation provisions, (iii) report earnings that are more persistent and value-relevant and are less likely to book income-decreasing earnings restatements, and (iv) do not charge higher audit fees or total fees. Our results are important especially because of firms' increasing exposure to CSR risks and the growing number of countries that require assurance of CSR reports. 相似文献
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The focus on the sequential nature of the improvement initiatives has neglected the synergistic effects among practices and literature lacks research on complementarity between internal and external bundles of practices. The aim of this paper is to test the existence of complementarity among internal and external just-in-time bundles. We run statistical analysis using the third round of High Performance Manufacturing international research project data set and we find that upstream and downstream JIT are complements. This finding suggests the importance of managing the interdependencies both in designing and implementing upstream and downstream JIT in order to maximize operational performance. 相似文献
48.
Pedro Dal B 《The Rand journal of economics》2007,38(2):533-540
Previous literature has shown that demand fluctuations affect the scope for tacit collusion. I study whether discount factor fluctuations can have similar effects. I find that collusion depends not only on the level of the discount factor but also, and more surprisingly, on its volatility. Collusive prices and profits increase with a higher discount factor level, but decrease with its volatility. These results have important implications for empirical studies of collusive pricing, the role that collusive pricing may play in economic cycles and the study of cooperation in repeated games. 相似文献
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In this paper we address the following question: To what extent is the hypothesis that voters vote “ideologically” (i.e., they always vote for the candidate who is ideologically “closest” to them) testable or falsifiable? We show that using data only on how individuals vote in a single election, the hypothesis that voters vote ideologically is irrefutable, regardless of the number of candidates competing in the election. On the other hand, using data on how the same individuals vote in multiple elections, the hypothesis that voters vote ideologically is potentially falsifiable, and we provide general conditions under which the hypothesis can be tested. 相似文献
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