Intuition and rationality in intrapreneurship and innovation outputs: The case of health professionals in primary health care

The aim of this article is to explore the role of cognitive styles and intrapreneurship in health professionals’ innovation outputs, as well the mediated effect of intrapreneurship between cognitive styles and innovation output. This study used the survey method of data collection, through a self-administered questionnaire. Partial least square structural equation modelling method was used to analyse the result of the sample of 209 professionals of primary health care providers in Northern Portugal. Our findings reveal that cognitive style plays a significant role in intrapreneurship and innovation outputs, which are mediated by intrapreneurship. In particular, health care professionals with the rational cognitive style are likely to be more of a intrapreneur and innovative as compared to those with a intuitive cognitive style. Promoting intrapreneurship is crucial for successful innovation outputs. This study reveals that an understanding of the cognitive style of the health care professionals can help managers allocate appropriate individuals to different healthcare tasks. Our primary contribution to theory has been to highlight the importance of cognitive styles in intrapreneurship and innovation within the context of primary health care organizations.

     

An Exploratory Examination of Serious Surfers: Implications for the Surf Tourism Industry

Surf tourism is a multibillion dollar industry expected to continue expanding. Despite such economic significance, the surf tourism literature has gaps related to surf tourism segments. In response, this study applied the serious leisure framework to profile serious surfers and contrast their sociodemographic composition and travel behaviors. Although more serious surfers are more avid travelers in the quest for the perfect wave as compared with less serious surfers, preference for local attractions and conveniences did not vary between groups. In addition to contributing the scholarship of serious leisure and surf tourism, this study provides insights for the surf tourism industry. Copyright © 2015 John Wiley & Sons, Ltd.     

The environmental benefits of changing logistics structures for fresh vegetables

The transport phase is one of the crucial stages that can be improved to reduce the environmental impact of the fresh fruit and vegetable supply chain. In this paper, we calculate the environmental impact of feasible logistic alternatives for the above-mentioned supply chain so as to identify the type of transportation that incurs the lowest environmental costs. Specifically, we consider the early potato supply chain as a case study, as it involves one of the main fresh vegetables exported from Italy. Consumers' willingness to pay for the environmental impact of different logistic chains was obtained through life cycle assessment. Our results show that rail transport could reduce environmental impact in terms of tons of oil equivalent, environmental loads, and fuel consumption while ensuring reasonable shipment times. Development of an efficient rail transport system would be positively considered by consumers, enhancing their preferences for Italian products.     

The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case

In this study, we investigate the magnitude of goodwill recognised in business combinations during the years 2005 to 2009 by the Portuguese companies listed on Euronext Lisbon, and characterise the amount of the other intangible assets recognised separately from goodwill. We also analyse the level of compliance of those companies with the main disclosure requirements of International Financial Reporting Standard (IFRS) 3 – Business Combinations. Our study, which involves the analysis of 197 business combinations, reveals that the amounts of goodwill continue to be highly material, while conversely, the value of identifiable intangible assets in those acquisitions is very low. The results suggest that Portuguese companies do not undertake sufficient efforts to individually identify and disclose intangibles acquired in business combinations. This fact is reinforced by the reduced level of compliance with the disclosures required by IFRS 3, particularly the factors that contribute to the recognition of goodwill. Our findings provide feedback to standard setters in an effort to improve practice in the application of IFRS 3. Moreover, they reinforce their recent concerns regarding the post‐implementation review of business combinations, as well as the ongoing project of the IASB, whose objective is to improve disclosures in existing standards.     

Treatment effects of selection behavior in managed care plans: evidence from Medicaid

This paper tests whether capitated payments to Medicaid managed care plans induce to plans strategic undercutting of treatment for specific diagnostic groups. I focus on treatment (measured by length of stay and cost) in acute care hospitals in Massachusetts. I use a differences-in-differences-in-differences approach, where the third differences compare treatment patterns between managed care plans that receive capitated payments with those that do not. I find that the first reduce treatment significantly more to mental health patients than to patients in other disease groups, whereas the latter reduce hospital resource use more uniformly across disease groups. These results highlight the importance of using payment mechanisms in public programs that reflect the variability in costs of beneficiaries.Received: September 2002, Accepted: May 2003, JEL Classification: I11I thank Randall Ellis, Kevin Lang and Thomas McGuire and anonymous referees for valuable comments and suggestions. I also thank seminar participants at The Brookings Institution and Harvard/MIT/BU Health Economics Seminar. The Portuguese National Science Foundation (B.D. 5910/95) and NIMH (NIMH R01 MH59254) provided financial support. I am indebted to the Massachusetts Division of Health Care Finance and Policy for kindly providing the data to me for this project. I am responsible for any errors that may remain.     

A model of the Italian cut-off system for taxing small businesses

The Studi di Settore are used by the Italian tax administration to calculate reference revenue levels for small businesses and provide a kind of cut-off level for tax audits. Recently new rules have been introduced in order to render the Studi di Settore more efficient in producing realistic estimates, with the aim of reducing the “legalized evasion” that might arise in case of a systematic downward bias. Voices of the involved categories, however, convinced the Government to partially step back. Building upon the standard firm’s tax evasion model of Cowell [Cowell, F.A., 2004. Carrots and sticks in enforcement. In: Aaron, H.J., Slemrod, J. (Eds.), The Crisis in Tax Administration. The Brookings Institution, Washington DC, pp. 230–275] and the approach of Santoro [Santoro, A.C., 2006. Evasione delle società di capitali: evidenze empiriche e proposte di policy. In: Brosio, G., Muraro, M. (Eds.), Il Finanziamento del Settore Pubblico. SIEP, Angeli, Milano, pp. 163–186] we show that, under given conditions, a stringency increase might backfire implying a larger overall tax evasion and a smaller tax revenue.     

How motivation,opportunity and ability can drive online airline ticket purchases

Despite the resources airlines are devoting to increasing e-commerce, the key drivers of online airline ticket purchases have been little explored. This study analyzes how motivation, opportunity and ability influence patrons’ intentions to purchase tickets online and the features that influence online airline ticket purchases. A sample of online purchasers of airline tickets in Spain is examined.     

Integriertes Innovationscontrolling

Die Kosten für Innovationen nehmen immer bedeutendere Ausma?e an, die immer weniger mit den erst in der Projektdurchführung ansetzenden traditionellen Instrumenten des Innovations- und Projektcontrollings in den Griff zu bekommen sind.     

Niche tourism attributes scale: a case of storm chasing

In spite of the rapid and large growth of niche tourism, and the proliferation of tour operators catering to such markets, limited information is available on the measurement of tour operator attributes that are critical to maximise the experience and needs of their tourists. Thus, a study was conducted to comprehensively evaluate different operational attributes of small storm-chasing tour operators. Findings reveal high internal reliability and utility for this niche market; additional testing is suggested to evaluate such scale among other small niche tourism operators.