| 1. |
- Heshmati, Almas, et al.
(författare)
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Effective Corporate Tax Rates and the Size Distribution of Firms
- 2010
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Ingår i: Journal of Industry, Competition and Trade. - : Springer. - 1566-1679 .- 1573-7012. ; 10:3-4, s. 297-317
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Tidskriftsartikel (refereegranskat)abstract
- We analyze the effects of effective corporate tax rates on the size distribution of firms. In modelling this relationship we account for conditional variables as well as unobservable time and industry effects. A number of hypotheses are tested concerning heterogeneity in the impact of effective corporate tax rates on the size distributions of firms with regard to firm size class, industry and time. The results are based on data covering the whole Swedish economy for the period 1973–2002. The descriptive results suggest that effective corporate tax rates differ by firm size, industry and over time. Application of t-tests demonstrate inequality in mean and variance of effective corporate tax rates between major size classes but not within major size classes: smaller firms report a higher effective corporate tax rate than larger firms. The t-tests also demonstrate inequality in mean and variance of effective corporate tax rates between industrial sectors: service sector reports a higher effective corporate tax rate than production sector. The regressions show effective corporate tax rates to have: a negative effect on the size distribution of large firms, negative effect on transportation, financing and service sector and a positive effect on manufacturing, electricity and on production sector. We conclude that effective corporate tax rates affect the size distribution of firms as well as the composition of industries.
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| 2. |
- Cardell, David
(författare)
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Underhållningsidrott som upplevelseindustri : Review of Hans Lundberg (2009) Kommunikativt entreprenörskap [diss.]
- 2010
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Ingår i: Idrottsforum.org/Nordic sport science forum. - 1652-7224.
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Recension (övrigt vetenskapligt/konstnärligt)abstract
- Utvecklingen av idrotten – ursprungligen den obefläckade kampen mellan vackra nakna grekiska ynglingar, överflyttad till engelska public school-gräsmattor med på- och välklädda, och inte alltid så vackra överklassynglingar, i något skede som folklig kultur med brödrafolksambitioner, till dagens underhållningsidrott med ekonomiska snarare än ädla motiv – har beskrivits i många texter av skilda slag, inklusive avhandlingar. Det har stundtals klagats på en alltför deterministisk hållning inför utvecklingen, som vore den obehindrad, okontrollerbar, oförklarlig – och värst av allt, inte i behov av förklaring. Inte sällan tar studier avstamp i fait accompli som utvecklingens krona, snapshots från en ny tid. Men även i snävt avgränsade tidsrymder kan skeenden fångas, vilket Hans Lundberg, gammal forumrecensent och nybliven ekonomie doktor visar i sin avhandling Kommunikativt entreprenörskap: Underhållningsidrott som totalupplevelse före, under och efter formeringen av den svenska upplevelseindustrin 1999–2008 (Växjö University Press). Vi bad en annan forumrecensent, tillika nybliven idrottsvetenskaplig licentiat, David Cardell om en recension av Lundbergs idé- och empiritäta bok. Sin recension, som på ett närmast impressionistiskt sätt fångar avhandlingen essenser i smått och stort, avslutar Cardell med reflektionen att textens ställvisa svårgenomtränglighet till trots är Lundbergs dióktorsopus läsvärt för alla som uppmärksammat och häpnat inför idrottens senmoderna utveckling, och kanske än mer angelägen för den som inte ens noterat denna utveckling.
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| 3. |
- Aronsson, Håkan, 1961-, et al.
(författare)
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Managing health care decisions and improvement through simulation modeling
- 2011
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Ingår i: Quality Management in Health Care. - : Wolters Kluwer. - 1063-8628 .- 1550-5154. ; 20:1, s. 15-29
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Tidskriftsartikel (refereegranskat)abstract
- Simulation modeling is a way to test changes in a computerized environment to give ideas for improvements before implementation. This article reviews research literature on simulation modeling as support for health care decision making. The aim is to investigate the experience and potential value of such decision support and quality of articles retrieved. A literature search was conducted, and the selection criteria yielded 59 articles derived from diverse applications and methods. Most met the stated research-quality criteria. This review identified how simulation can facilitate decision making and that it may induce learning. Furthermore, simulation offers immediate feedback about proposed changes, allows analysis of scenarios, and promotes communication on building a shared system view and understanding of how a complex system works. However, only 14 of the 59 articles reported on implementation experiences, including how decision making was supported. On the basis of these articles, we proposed steps essential for the success of simulation projects, not just in the computer, but also in clinical reality. We also presented a novel concept combining simulation modeling with the established plan-do-study-act cycle for improvement. Future scientific inquiries concerning implementation, impact, and the value for health care management are needed to realize the full potential of simulation modeling.
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| 4. |
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| 5. |
- Ahmed, Ali, et al.
(författare)
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Implicit influences of Christian religious representations on dictator and prisoner's dilemma game decisions
- 2011
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Ingår i: The Journal of Socio-Economics. - : Elsevier BV. - 1053-5357 .- 1879-1239. ; 40:3, s. 242-246
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Tidskriftsartikel (refereegranskat)abstract
- We investigate how implicit influences of Christian religious representations affect prosociality. We examine the direct impact of religion as an independent variable on prosocial behavior. We do so by priming participants with religious words in a scrambled sentence task before they make a dictator game and a prisoner's dilemma game decision. Priming religious words significantly increased prosocial behavior in both games: participants in the treatment group were more generous and cooperative than participants in the control group. The priming effect was present regardless of participants' self-reported religiosity. Self-reported religiosity was not correlated with generosity or cooperation. © 2010 Elsevier Inc.
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| 6. |
- Westelius, Alf, et al.
(författare)
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Prismodeller : en taxonomi
- 2010
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Ingår i: Ekonomiska samfundets tidskrift. - Helsingfors : Ekonomiska samfundet i Finland. - 0013-3183 .- 2323-1378. ; 63:3, s. 175-190
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Tidskriftsartikel (refereegranskat)abstract
- Det sätt som ett företag utformar sina prismodeller på, det vill säga hur det tar betalt försina erbjudanden, påverkar dess konkurrenskraft. Syftet med denna artikel är att skapaen taxonomi som kan användas för att identifiera möjliga prismodeller och diskuteraderas tillämpning. Taxonomin kan också användas för att jämföra verkliga och möjligaalternativ för prissättning och ge underlag för vad som behöver utvecklas för att en vissprismodell skall kunna tillämpas i framtiden. Artikeln är ett resultat av ett kollaborativtforskningsprojekt mellan telekomföretaget Ericsson och Linköpings Universitet. Taxonominbestår av fem dimensioner: erbjudandets omfattning, köparens rättigheter, prisformel,prisbestämningsmekanism samt informationsunderlag.
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| 7. |
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| 8. |
- Sundin, Elisabeth, 1946-
(författare)
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Entrepreneurship and social and community care
- 2011
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Ingår i: Journal of Enterprising Communities. - : Emerald Group Publishing Limited. - 1750-6204 .- 1750-6212. ; 5:3, s. 212-222
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to show that not only (obviously) social enterprises but also conventional ones are based on social intentions and that these social intentions often have community dimensions. The conclusion of these findings is that conventional research, and consequently, also the public debate on entrepreneurship as well as on social and community entrepreneurship, is guided by false notions rather than on empirical facts.Design/methodology/approach – The paper starts by presenting the dominating references on entrepreneurship, social entrepreneurship and community entrepreneurship and then goes on to compare them. The existence of social motives among conventional enterprises is brought to the fore, first through a presentation of the official statistics of the motives for all new starters in Sweden and then with a presentation of cases from different sectors. The cases selected to represent the starters have all expressed social motives for going into business. “Care” was the word used by the individuals themselves and therefore the care concept is introduced.Findings – Social intentions can be found in conventional market enterprises. The intentions of the entrepreneurs' are often expressed in terms of “care”. Care for the community is often an important part of other care dimensions.Research limitations/implications – The empirical findings of care in conventional market enterprises and care for the community as an important care dimension in the cases presented have implications not only for theories on conventional, social and community entrepreneurship but also for theory building in social sciences in general. The dominance of English-speaking researchers can be a problem from this perspective.Practical implications – Both the descriptions and the analysis have practical implications for everyone interested in entrepreneurship and the circumstances for enterprises of all kinds as well as for local and regional development.Originality/value – The paper questions what is taken-for-granted, with the help of empirical examples and not just with statements.
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| 9. |
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| 10. |
- Mandere, Nicodemus, et al.
(författare)
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Assessing the contribution of alternative agriculture to poverty reduction and employment creation: A case study of sugar beet cultivation in Kenya
- 2011
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Ingår i: African Journal of Agricultural Research. - 1991-637X. ; 6:2, s. 440-450
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Tidskriftsartikel (refereegranskat)abstract
- In Kenya, the government is promoting high-value and drought resistant crop varieties in an effort to reduce poverty in rural areas. Sugar beet is one such crop. This study was conducted with two objectives: 1) to assess the opportunities and challenges for sugar beet cultivation and adoption in the Nyandarua district of Kenya and 2) to assess whether sugar beet adoption can offer an opportunity for escaping poverty for smallholder farmers in the district. The factors favoring sugar beet cultivation and adoption in the district include: adequate land area suitable for sugar beet cultivation and the high sugar beet yield that can be attained per unit suitable land area, farmers' awareness of the positive aspects of sugar beet cultivation, and the willingness of many farmers to grow the sugar beet crop. Notwithstanding these favorable conditions, some socio-economic factors-mainly the affordability of sugar beet production and possible lack of appropriate farming technologies, will present challenges to widespread sugar beet adoption, particularly to those farmers in the low-and medium-income categories. The sugar beet profit analysis showed that depending on the market price, sugar beet can potentially increase household net income. However, since the majority of households are in the low-and medium-income categories, for sugar beet to pull the smallholder farmers out of poverty, interventions from government and other stakeholders is of vital necessity. The impact of sugar beet adoption and cultivation will vary from household to household. Those households within the high-income category who can raise the required start up capital are likely to benefit, while the low-and medium-income households may not, which is true for any new crop with high start up costs. Alternative agriculture alone is therefore not a sufficient strategy to address the problems of poverty and unemployment. Any successful strategy to address these issues must be broad-based, and include alternative agriculture and other growth and development strategies. Provision for the entire necessary infrastructure should precede or accompany all of these strategies in order to optimize implementation benefits.
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