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1.
We explore the relationship between inequality and entrepreneurial activity. Drawing on cross-sectional data from a largescale survey of the economic conditions of individuals across India, we develop a number of dimensions of inequality to explore empirically how inequality interacts with entrepreneurship, operationalized as self-employment or as employing other people. We find compelling evidence that there are thresholds to becoming self-employed, and even more so to assembling the combinations of resources and personal attributes required to become an employer. Greater inequality leaves more people unable to make the transition to self-employment, leaving casual laboring as the occupation of necessity. At the same time, inequality increases the number of employers in a society, by concentrating resources - particularly land and finance - enough for significant numbers of people to be able to cross this higher threshold. Lastly, greater differentiation into social or religious groups curtails the ability to cross either entrepreneurial threshold, presumably by limiting the extent and benefits of social networks of value for entrepreneurship. 相似文献
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Daniel Bens Sterling Huang Liang Tan Wan Wongsunwai 《Contemporary Accounting Research》2020,37(4):2472-2500
We exploit an influential 1991 Delaware court ruling to examine simultaneously two types of conservatism that play important roles in resolving creditor–owner agency conflicts: contracting conservatism and reporting conservatism. The ruling expanded managerial fiduciary duties in favor of creditors for Delaware-incorporated firms in the vicinity of insolvency. In those firms, following the ruling, debt contracts are less likely to include conservative adjustments to accounting numbers used for covenant compliance (i.e., contracting conservatism decreases), while public financial reporting becomes more conservative (i.e., reporting conservatism increases). The decrease in contracting conservatism is concentrated in firms that exhibit a greater increase in reporting conservatism, suggesting that reporting conservatism is more cost-effective in resolving agency conflicts. In addition, the substitution effect is more pronounced in firms facing greater business uncertainty and firms with greater board independence. 相似文献
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ABSTRACTThe traditional literature regarding social entrepreneurship does not question the political dimension. On the contrary, it tends to de-politicize societal issues. A growing number of researchers underline how this perspective cannot address the complexity and the dialogical nature of social entrepreneurship. However, while there may be a case for incorporating a political perspective, there is currently no conceptual framework to systematically inform an empirical exploration of the role played by the political vision of entrepreneurs. In this paper, we use the concept of political ideology to offer a solid framework to show how politics can shape social entrepreneurs’ motivations. More precisely we identify three political profiles – anti-statist, reformist and neoliberal – which shape the motives to engage in social entrepreneurship. We take an embedded case study approach of 17 social entrepreneurs involved in a social innovation boot camp and reveal the existence of both, left and right-wing approaches in social entrepreneurship. 相似文献
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Binlei Gong 《新兴市场金融与贸易》2018,54(15):3438-3453
The “industry nurturing agriculture” reforms and World Trade Organization accession led to dramatic growth in public expenditure and international trade in China’s agricultural sector. This article aims to estimate the effects of public expenditure and trade on agricultural productivity in China for 2004–2015. A semi-parametric production function with shape constraints is introduced to derive more accurate productivity before the productivity determinants are analyzed with an emphasis on public expenditure and trade. The empirical result shows that public expenditure and exports can effectively improve agricultural productivity, while imports have no significant effects. Policy implications are discussed in the context of supply-side reforms. 相似文献
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ABSTRACTThis article recounts three stories from TEFI’s walking workshop in Nepal: the construction of a road through what was once a trekking path; a dance-floor encounter at a Himalayan party; and the arrival of one participant, fatigued by jet lag and disoriented by the new surroundings. These stories of confusion, discomfort and fear are linked by one common theme: the potential of uncertainty to foster deep reflection and nuanced conclusions. The premise that uncertainty is to be valued and even cultivated has been explored in educational theory, spiritual traditions, and research on transformative learning. These sources affirm the role of uncertainty in the process of knowledge creation. However, accepting this role can be challenging for educators because it requires they assume a new identity, one which they may perceive as being at odds with their status as “teacher” the identity of learner. One way for the educator to address this challenge may be through recounting their own stories of uncertainty. Stories of being immersed in unfamiliar situations that challenge, confuse and even frighten – stories, in other words of being a tourist – can foster reflection on an intellectual, emotional and spiritual level, engaging the “whole” person, and thus initiating the educator/learner’s transformative journey. 相似文献
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Jing Wang Vangelis Tsiligiris Robert Hartley 《Accounting Education: An International Journal》2019,28(3):221-238
This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners. 相似文献
9.
Hiroshi Nishi 《Review of Income and Wealth》2019,65(3):592-616
This study examines the sources of labor productivity growth dynamics in Japan (1970–2010) and investigates the extent to which Japanese economic performance has been affected by Baumol's growth disease (BGD). We find that BGD silently undermines Japanese economic growth. However, the magnitude is miniscule, and consequently the aggregate labor productivity growth rate has not been decreasing monotonically. We also explore how BGD is arising and why it is small in the Japanese economy. BGD is weak because (1) the positive Baumol growth effect is also working in certain services sectors and (2) BGD is not a durable phenomenon: even if a sector begins to suffer from BGD, it is likely to recover quickly. 相似文献
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Advocates of public‐private partnerships (PPPs) argue that they can deliver public infrastructure more efficiently than traditional procurement through timelier completion and superior value for money. Despite these claims comparative analysis of the performance of both procurement methods has received scant attention in the PPP literature to date. This paper addresses this issue by providing an in‐depth, case‐based comparison of PPP versus traditional procurement in the schools sector in Ireland. Through detailed semi‐structured interviews with key stakeholders and an examination of the available documentation, we assess whether the key objectives of using PPP have been achieved. Overall, we find no evidence that PPP leads to faster delivery of infrastructure when the overall procurement process from contract notice to delivery is accounted for. In addition, we find only limited evidence to suggest that PPP results in better value for money. 相似文献