Is Part-Time Employment after Childbirth a Stepping-Stone into Full-Time Work? A Cohort Study for East and West Germany

Does part-time work support first-time mothers’ employment by providing a stepping-stone into full-time work in Germany? Using data from the German Socio-Economic Panel from 1984–2012, this study compares three different age cohorts of first-time East and West German mothers to investigate whether there has been any convergence between East and West Germany in the way women use part-time employment. Results show that mothers in West Germany in all cohorts tended to remain in part-time employment for longer periods than those in East Germany. Part-time employment more often provided a stepping-stone into full-time employment in East Germany than in West Germany. East German women who gave birth after reunification were less likely than older cohorts to experience a transition from part-time to full-time work. Thus, part-time employment not followed by subsequent full-time work has become more common in the East.     

How locus of control shapes intention to reuse mobile apps for making hotel reservations: Evidence from chinese consumers

This study unveils the cognitive mechanism that locus of control (LOC) dimensions (internal control, chance control, and control by powerful others) predict intention to reuse mobile apps for making hotel reservations. The predictions are assumed through the unified theory of acceptance and use of technology (UTAUT) anchors and perceived risk. Drawn from an online survey with 457 Chinese participants, results show direct positive predictions of intention to reuse from UTAUT anchors including performance expectancy, effort expectancy, social influence, and facilitating conditions. Perceived risk also negatively predicts intention. Effort expectancy mediates the links between internal/chance control and intention, whereas perceived risk mediates only the latter link. Facilitating conditions mediate the relationship between control by powerful others and intention. This study contributes to existing research by distinguishing the mechanisms that underpin LOC dimensions and technology re-adoption. Practitioners are recommended to improve booking apps by addressing the concerns of users with different LOC.     

Intercorporate Ownership,Taxes, and Corporate Payout Choices*

This paper examines whether corporate payout choices (dividends or share repurchases) are associated with intercorporate ownership in a firm. Using the System for Electronic Document Analysis and Retrieval (SEDAR) and the Inter‐Corporate Ownership (ICO) database from Statistics Canada, I find that intercorporate ownership is positively associated with a firm’s propensity to pay dividends and negatively associated with a firm’s propensity to repurchase shares. The findings are robust to the endogeneity of intercorporate ownership and the inclusion of various control variables such as firm size, risk, liquidity, growth, and profitability.     

Tourism and regional income inequality: Evidence from China

This study examines the role of tourism development in reducing regional income inequality in China. First, the theoretical foundation for how tourism affects regional income inequality is discussed. Second, based on the conditional convergence framework, this study proposes a spatiotemporal autoregressive model to capture spatial and temporal dependence as well as spatial heterogeneity. Tourism development is introduced as a conditional convergence factor in an attempt to examine whether the convergence speed is accelerated by regional tourism development. Third, the effects of international and domestic tourism in narrowing regional inequality are compared both globally and locally. The empirical results indicate that tourism development contributes significantly to the reduction of regional inequality, with domestic tourism making a greater contribution than international tourism.     

On the tourism-led growth hypothesis in the UAE: a bootstrap approach with leveraged adjustments

The emerging market of the UAE has chosen attracting international tourism as one of the main strategies during the recent decades in order to diversify its economy. The main goal has been to achieve sustainable growth without overreliance on the volatile oil sector. This article investigates the impact of tourism on economic performance in the UAE by using bootstrapped causality tests with leverage adjustments. The results show that the tourism-led growth hypothesis can be supported empirically. Thus, the conducted policy by the UAE government to promote international tourism for achieving economic growth might be considered as a sustainable strategy.     

从“官控”到“民动”——论政府推进城镇化进程中的公众参与

当下中国的城镇化是＂政府主导＂的城镇化,鲜有程序规制及公众参与,存在着权力裸奔的危险,城镇化推进成果难以获得正当性证成。因此,必须要完善程序机制,扩大公众参与,实现从＂官控＂到＂民动＂的推进模式转变。     

Sunk costs and travel cancellation: Focusing on temporal cost

Tourism products differ from ordinary retail products in terms of the spatial and temporal separation between the purchase and experiencing the product. Despite its importance, temporal separation has not drawn much attention in tourism research. The main objective of this study is to understand the effects of temporal sunk costs on potential travelers' cancellation intentions, in addition to monetary sunk costs. The results of this study suggested the possibility that temporal costs can be converted into monetary costs, but the conversion relationship may not be linear. This study also indicated that travelers' intentions to cancel a travel product decreased as the temporal and monetary sunk costs increased. Further, prior experience moderated the relationship when temporal sunk costs were involved, suggesting that repeat visitors' intentions to cancel their reservations are more influenced by temporal sunk costs than first-time visitors. Further discussion and implications are provided in the main body of this paper.     

Does a lower (higher) labour force participation rate imply greater (lower) income tax evasion? An exploratory empirical inquiry for the U.S.

This exploratory study seeks to add to the income tax evasion literature by investigating a heretofore ignored potential determinant of aggregate federal personal income tax evasion in the U.S., namely, the labour force participation rate. It is hypothesized that the higher (lower) the labour force participation rate, the lower (greater) the degree of tax evasion. The empirical estimation supports this hypothesis, finding that a one unit (one percentage point) increase (decrease) in the labour force participation rate leads to a 9.1% decrease (increase) in income tax evasion. Thus, the declining labour force participation in recent years implies increased tax evasion problems for the U.S.