Relations between technological and non-technological innovations in the service sector

In the economic literature, there is a debate on whether technological and non-technological innovations share the same determinants. As a result of this debate, two opposing views have emerged: the distinctive view argues that the determinants of both technologies are different; on the contrary, the integrative view considers that both types of technologies share determinants. The main objective that we pursue in this study is to test which of the two views is prevalent in the service sector of the Spanish economy. Analyses were performed using data from Spanish Technological Innovation Panel for the period 2008–2012. To perform hypothesis tests, the approach of complementarity was used. Our findings indicate that neither of the two approaches has been fully accredited, although the distinctive view is more prevalent. However, this radiography of relations tells us that companies can achieve further increases in productivity if technological innovation and non-technological innovation are implemented simultaneously.     

The economic and fiscal consequences of immigration: highlights from the National Academies report

Business Economics - The National Academies report The Economic and Fiscal Consequences of Immigration (Blau and Mackie 2017) summarizes recent trends in immigration numbers and...     

Compensation in the Post‐FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty

Academic and anecdotal evidence indicates that incentive systems often provide short‐term payouts without regard for long‐term consequences. New detailed disclosures mandated by FIN No. 48, Accounting for Uncertainty in Income Taxes, enable us to use a tax setting to investigate whether boards adjust performance‐based pay for uncertainty. We find managers’ bonus payouts are positively associated with tax performance; however, bonus payouts are lower when measures of ex ante tax uncertainty are higher. Our results are robust to tests of alternative explanations including financial reporting aggressiveness, overall firm risk, and other forms of compensation. Further, we document that the relation between bonus compensation and tax performance has changed in the post‐FIN No. 48 period. Specifically, we identify a significant association between bonus payout and GAAP ETR only in the pre‐FIN No. 48 period and a significant association between bonus payout and cash ETR only in the post‐FIN No. 48 period, suggesting that the relation between compensation and tax avoidance should be examined carefully with particular attention to the post‐FIN No. 48 period.     

Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top‐tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms.     

Food security as resilience: reconciling definition and measurement

In this article, we draw out a set of axioms for food security measurement that follow directly from the internationally agreed 1996 FAO definition. Building on recent work on the theory and measurement of development resilience, we then propose an empirical strategy to measure food security that addresses these measurement axioms better than do prevailing measures. We empirically illustrate this approach using a panel data set from northern Kenya.     

Subordinate perceptions of family‐supportive supervision: the role of similar family‐related demographics and its effect on affective commitment

Using survey data from 227 employees, we draw from shared reality theory to study subordinate perceptions of family‐supportive supervision, its antecedents and outcomes. We focus on similarity in salient subordinate and supervisor family‐related demographics as an antecedent to perceived family‐supportive supervision. As expected, female subordinates perceived more family‐supportive supervision from female supervisors than from male supervisors. Likewise, parent subordinates perceived parent supervisors, compared with nonparent supervisors, to be more family supportive. Subordinate perception of family‐supportive supervision also positively related to affective commitment – mediating the indirect positive relationship between similarity in family‐related demographics and affective commitment.     

The Financial Implications of Using Decision Tree Analysis for Publicly Funded Health Care Screening in Canada

This article demonstrates that decision trees have several applications in screening for incidences of various cancers in the publicly funded health care system of Canada. This article reviews previous research on the design of various types of decision trees to identify the relevant decision-making parameters that should be incorporated into enhanced usage of decision trees. This article proposes a methodology for screening breast and prostate cancers. While an accounting is made for various financial costs and benefits, comments are made on the limitations of the modeling exercise through identification of problems in assigning probabilities, the use of samples in ascertaining population parameters, ethical concerns, and measuring a cost per life year. This article concludes with prospects for future research including private sector versus public sector financing and the incorporation of opportunity costs into the decision-making process.     

Human resource management implications of dual-career couples

The dual-career couple is a contemporary phenomenon in Western industrialized nations. This Australian qualitative investigation explored the organizational issues associated with dual-career couples from the perspective of both dual-carrer couple members and their employing organizations. Overall, it was found that organizational responsiveness to dual-career issues was limited, and consequently dual-carrer couples themselves were forced to make most of the necessary accommodations. Human resource management implications of the dual-career couple are discussed. To date, however, such implications have been largely ignored by organizations. The findings of this study suggest that the failure of organizations to respond to dual-career issues results in costs, not only to the couple, but also to their employing organizations. Predictions for continued growth of the dual-career phenomenon mean that an organization s willingness to address dual-career issues may become an important element in achieving and retaining competitive advantage.