Internal determinants of recycling behaviour by university students: a cross‐country comparative analysis

University students are a key group for research since they will be the consumers and the intellectual vanguard of the future and, therefore, a reference group for other consumers. Accordingly, data obtained from university students in Spain (n = 640) and the US (n = 597) were analysed to identify the main internal factors which lead them to participate in recycling activities. Given that morality‐based theories, and more specifically the Value–Belief–Norm (VBN) Theory, might be very useful in explaining pro‐environmental behaviour which requires personal sacrifices and whose benefits are mainly for the environment itself, that is the theoretical approach that we take for the selection and analysis of factors. Our findings support our thesis that environmental knowledge is a factor that should be (but is not currently) considered in the framework of VBN theory for predicting recycling behaviour. Although university students from Spain and the US have very different recycling rates, the internal factors that explain their recycling behaviour are very similar (motivations, perceived consumer effectiveness (PCE), environmental knowledge and gender). The elasticity of recycling behaviour to changes in internal factors is estimated with a view to making predictions, and altruistic motivations and PCE are found to be the factors that have the greatest effect in terms of improving recycling behaviour, followed by environmental knowledge. These predictions could help university policy makers take better decisions about the factors on which they need to act to increase recycling activities. Some guidelines for consideration in future intervention strategies to encourage this group to recycle are also provided.     

The agrifood cooperative netchain. A theoretical framework to study its configuration

This paper proposes a research framework of the design and configuration of agrifood chains where the focal firm is a second-tier cooperative (group of affiliated cooperatives) in order to assess the alignment of (relational) governance structures and coordination mechanisms in these chains with supply chain management (SCM) principles. The theoretical framework draws on the Relational View of inter-organizational competitive advantage and the Theory of Networks given that inter-cooperative vertical relationships are embedded in horizontal ties between firms (first-tier cooperatives) of social rather economic nature. The conceptual framework developed herein will help theory building in SCM, but most importantly, it will advance current knowledge on the scope of SCM in the agrifood cooperative sector.     

Size,Age and Activity Sector on the Growth of the Small and Medium Firm Size

Although corporate growth is one of the most researched subjects in different areas of economic science, it is not currently based on a general theory or generally accepted conceptual definition. In spite of this, growth has usually been considered an essential objective for a firm, contributing to its survival and competitiveness. This work aims to provide a more in-depth study of the factors that condition the growth of small and medium-sized firms, by offering some empirical evidence that will contribute to its modelling, especially in relation to the influence of size, age and activity sector. In this context, we shall attempt to contrast the validity of Gibrat's approach and the Learning Theory.     

Wage‐setting Decisions on Newly Hired Employees: Survey Evidence from Colombian Firms

This paper uses a survey on wage formation applied to 1305 Colombian firms to study wage‐setting decisions of newly hired employees. The survey indicates that wages of the newly hired are based mainly on a predefined wage structure. This may help to explain, in part, the presence of downward nominal wage rigidities in the Colombian formal labour market, since firms are unwilling to differentiate the pay of new hires from the wages of existing workers. Using multinomial logit models, we find that firm size and the share of temporary workers increase the relative risk of using a predefined internal structure over bargaining between employee and employer when setting the wages of the newly hired employees. Copyright © 2013 John Wiley & Sons, Ltd.     

Semi-peripheral Financialisation and Social Reproduction: The Case of Portugal

Portugal, a semi-peripheral country within the world economy, has followed financialisation processes similar to and distinct from those of core countries. This article reflects on the factors that have shaped social reproduction in Portugal by examining the differentiated ways through which finance has interacted with the provision of housing, pensions and water and their variegated impacts. Based on these three case studies, the article discusses the constraints on, and pressures for, continued expansion of finance in the aftermath of the Global Financial Crisis. It underlines the subordinated and uneven nature of Portuguese semi-peripheral financialisation, the role of European integration in its unfolding, and concludes that the promotion of the interests of finance located in major advanced capitalist countries, and of the national and international institutions under their influence, has resulted in growing social and spatial inequalities.     

Implementing the EU eco-scheme in the Netherlands: A results-based points system approach

The latest reform of the EU Common Agricultural Policy (CAP) aimed at making it more results-oriented in order to ensure the sustainability of the sector. From 1 January 2023, in the new policy framework, the European Commission introduced a new tool – eco-schemes. This tool presents several advantages compared to the former ‘greening’ since it includes more ambitious targets than the previous policy framework. Another difference with the previous system is that the eco-schemes focus on results rather than efforts, while creating some room for the EU Member States to design measures which take into account existing local circumstances and needs. For the implementation of the eco-schemes, the Netherlands has developed a menu-points-system. The Dutch system is a good policy improvement compared to the previous ‘greening’ measures. Nevertheless, due to its hybrid form, it does not yet lead to the best possible cost-efficiency measures. To achieve that, a ‘pure’ point-reward (instead of an effort-reward) should have been implemented. Another novelty of the Dutch eco-scheme policy is the development of a simulation tool, which can assist farmers to test different choices before they make their final decisions.     

Editors’ note

Portuguese Economic Journal -     

VERTICAL GEOGRAPHIES,POLYVOCALITY AND THE EVERYDAY IN A DIVIDED CITY

The vertical turn in urban scholarship is a critique of the overly horizontal perspectives used in studying cities in academic research. This article broadens this scholarship by engaging with the ways that horizontal perspectives on urban conditions dominate not only scholarly perspectives but also professional responses to urban change. By drawing on research in the divided city of Mostar in Bosnia and Herzegovina, it argues for a ‘polyvocal’ approach to studying professional responses to urban conditions, one that facilitates a productive juxtaposition of those responses with city dwellers’ everyday engagements with the vertical qualities of the built environment. It also seeks to understand how vertical geographies—here, tall landmarks—in divided cities are seen as part of the complex urban realities of city dwellers in strategies of urban planning and heritage-making related to postwar reconciliation. These findings are compared with ethnographic data about how people make sense of tall landmarks in divided cities and how they experience and interpret them in relation to senses of togetherness and belonging to divided cities. By putting these two lines of research in a dialogue, the ‘polyvocal' approach offers a way to rethink conventional strategies of urban reconciliation and taken-for-granted ways of conceptualizing cities.     

Concentration in Asia's cross-border banking: Determinants and impacts

Cross-border bank positions in Asia and the Pacific remain highly concentrated among a few counterparties, exposing the region to financial risks and policy spillovers. Consequently, assessing the determinants and impacts of the region's cross-border banking concentration is relevant to the design of appropriate policies for promoting financial development and safeguarding financial stability. To this end, we construct cross-border bank concentration measures for 47 economies in Asia and the Pacific from 2000 to 2019. The results show that higher capital account and trade openness and per capita income are significantly associated with lower cross-border bank concentration. Moreover, elevated cross-border bank concentration tends to lower domestic credit and nonperforming loans. We find no impact on bank profitability for the region.     

Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”*

This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two-part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.