| 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. |
- 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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| 3. |
- Holm, Jerker, et al.
(författare)
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Collective Trust Behavior
- 2010
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Ingår i: SCANDINAVIAN JOURNAL OF ECONOMICS. - : Wiley. - 0347-0520 .- 1467-9442. ; 112:1, s. 25-53
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Tidskriftsartikel (refereegranskat)abstract
- This paper investigates trust behavior in situations where decision-makers are large groups and the decision mechanism is collective. Theories from behavioral economics and psychology suggest that trust in such situations may differ from interindividual trust. The experimental results here reveal a large difference in trust but not in trustworthiness between the individual and collective setting. Furthermore, a field experiment captures the determinants of collective trust behavior among two Swedish cohorts. Beliefs about the other group and ones own group are strongly associated with collective trustworthiness and trust behavior.
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| 4. |
- Lopez-Vega, Henry, 1980-, et al.
(författare)
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Connecting the Mediterranean system of innovation : a functional perspective
- 2011
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Ingår i: EuroMed Journal of Business. - : Emerald Group Publishing Limited. - 1450-2194 .- 1758-888X. ; 6:1, s. 46-62
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to provide a first exploratory overview of the Mediterraneansystemof innovation and present the results of interactiveworkwith 25 innovation delegates fromnorthernand southernMediterranean countries.The studycomes at awatershed for theUnion for theMediterranean,which is drawing up innovation policies for the future and debating ways of boosting core activities.Design/methodology/approach – This research benefits from the established literature oninnovation systems (IS) to study how Mediterranean countries are enhancing their innovationcapabilities. In collaboration with the European Institute of the Mediterranean, this research inviteddelegates from northern and southern Mediterranean countries, programme directors andrepresentatives from the European Commission to discuss national and regional innovation activitiesin their own countries.Findings – The data shed light on how activities conducted by public and private organisationsinfluence the IS functions, revealing shifting services and business models. Finally, the data highlightedthe need to draw up an innovation strategy to boost R&D capabilities.Originality/value – The value of this research lies in the application of the well-established IS approach to the Mediterranean case and a description of existing enabling and blocking mechanisms.
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