Business Commons^™

Business Tax Burdens And Tax Reform, James R. Hines Jr.

Articles

Tax reforms affect economic performance by changing incentives for business formation, expansion, and operation. The United States has the highest corporate tax rate among OECD countries in 2017, and despite offering significant additional deductions, exclusions, and tax credits, imposes the heaviest tax burdens. This paper offers a new measure of corporate tax burdens based on information in tax expenditure budgets; this measure implies that the burden of U.S. corporate taxation in 2017 is equivalent to that produced by a corporate tax rate between 31.2-34.6% without additional deductions, exclusions, or tax credits. Efficient design of a business tax system encourages activities …

Regime Change In 1950s Ireland: The New Export-Oriented Foreign Investment Strategy, Frank Barry, Clare O'Mahony

Articles

The new export-oriented foreign direct investment (FDI) regime of the 1950s was an interparty government initiative that facilitated the later Whitaker and Lemass-led dismantling of protectionist trade barriers. The potential opposition of protectionist-era industry to the new regime was defused by confining the new tax relief to profits derived solely from exports, by allocating new industrial grants only to firms that ‘would not compete in the home market with existing firms’, and by retaining the Control of Manufactures Acts of the 1930s that imposed restrictions on foreign ownership. The fact that the US had overtaken the UK as the major …

Regime Change In 1950s Ireland: The New Export-Oriented Foreign Investment Strategy, Frank Barry, Clare O'Mahony

Articles

The new export-oriented foreign direct investment (FDI) regime of the 1950s was an interparty government initiative that facilitated the later Whitaker and Lemass-led dismantling of protectionist trade barriers. The potential opposition of protectionist-era industry to the new regime was defused by confining the new tax relief to profits derived solely from exports, by allocating new industrial grants only to firms that ‘would not compete in the home market with existing firms’, and by retaining the Control of Manufactures Acts of the 1930s that imposed restrictions on foreign ownership. The fact that the US had overtaken the UK as the major …

Time Travel, Labour History, And The Null Curriculum: New Design Knowledge For Mobile Augmented Reality History Games, Owen Gottlieb

Articles

This paper presents a case study drawn from design-based research (DBR) on a mobile, place-based augmented reality history game. Using DBR methods, the game was developed by the author as a history learning intervention for fifth to seventh graders. The game is built upon historical narratives of disenfranchised populations that are seldom taught, those typically relegated to the 'null curriculum'. These narratives include the stories of women immigrant labour leaders in the early twentieth century, more than a decade before suffrage. The project understands the purpose of history education as the preparation of informed citizens. In paying particular attention to …

Accounting In Fiction, S. Ray Granade

Articles

A bibliography of fiction in which accountants are characters, or in which accountancy plays a part in the plot.

Health Care For All In Ireland? The Consequences Of Politics For Health Policy, Vivienne Byers

Articles

The Irish health-care system is a complicated mix of public and private providers, with inequitable and unclear routes for health-service users to access and navigate the system. In 2011, the Irish Government committed to significant health reform to develop a universal single-tier health system. In line with other European nations this was to be underpinned by the principle of social solidarity, with equitable access based on need rather than ability to pay. The road to this reform and its recent collapse highlights the practical implications of political and policy choices in health care, and has implications for financing and delivery, …

Connected Health: An Open Innovation Perspective., Anushree Priyadarshini, Maria Quinlan, Gerardine Doyle

Articles

The concept of connected health has gained traction in recent years as a new technology enabled and networked model of health care delivery. It is often used as an umbrella term for eHealth, digital health, health informatics, telemedicine, mHealth and involves the establishment and management of a network of stakeholders with the aim of improving health care quality and out- comes. Yet a lack of open interactions and knowledge networks and the missing integration of the larger constituency of interdisciplinary experts are limiting the execution of the model and restricting its potential to devise services and interventions around patient’s needs …

A Path Dependence Approach To Understanding Educational Policy Harmonisation: The Qualifications Framework In The European Higher Education Area, Sharon Feeney, John Hogan

Articles

This paper examines the development of a system of easily readable and comparable qualifications within a single Qualifications Framework in the European Higher Education Area (QF-EHEA) as part of the Bologna process. Employing a path dependence approach, combined with new understandings of critical junctures and incremental policy change, as our conceptual lens, we find that multiple self-reinforcing events between the 1998 Sorbonne Declaration and the 2005 Bergen Communiqué, in the form of Declarations and Communiqués, guided implementation of the Bologna policy process, along with elements of incremental layering. We also see evidence that policy formation and implementation are self-reinforcing in …

How To Use Analogies For Creative Business Modelling, Ryan Rumble, Niall Minto

Articles

Purpose

This paper aims to present a method for interpreting and reinterpreting business models as analogies to support the creation of new business model ideas.

Design/methodology/approach

The authors use the literature on cognitive frames and attention to demonstrate the often-overlooked potential of analogies. From this, the authors derive practical recommendations for the use of analogies in creative business model design.

Findings

Managers can design creative business models by seeking multiple interpretations of the way other businesses create and capture value.

Originality/value

Business model frameworks are commonplace, but there is little discussion on how to use them effectively. Furthermore, while analogies …

Review On The Km Applications In Public Organisations, Paul J. Mc Evoy, Mohamed A.F. Ragab

Articles

Abstract: The rise in awareness of knowledge management as a viable organisational resource and potential source of competitive advantage has been the subject of a myriad of research to date. The phenomenon covers a multitude of disciplines, roles and procedures, and its subjectivity has at times mitigated its potential for pertinent study. Add to this mix, the public sector, which exhibits unusual, specific, bureaucratic and insular hierarchies which can make it difficult to assess it from a research perspective, and a pertinent case can be made for investigating the process of implementing knowledge management initiatives in this area.

Today's public …

Not For Free: Exploring The Collateral Costs Of Diversity In Legal Education, Spearit

Articles

This essay examines some of the institutional costs of achieving a more diverse law student body. In recent decades, there has been growing support for diversity initiatives in education, and the legal academy is no exception. Yet for most law schools, diversity remains an elusive goal, some of which is the result of problems with anticipating the needs of diverse students and being able to deliver. These are some of the unseen or hidden costs associated with achieving greater diversity. Both law schools and the legal profession remain relatively stratified by race, which is an ongoing legacy of legal education’s …

Examining The Role Of Store Design On Consumers’ Cross-Sectional Perceptions Of Retail Brand Loyalty, John Murray Dr., Jonathan Elms, Christoph Teller

Articles

This paper compares new and established store design prototypes of the same retailer to examine the role of consumers’ cross-sectional perceptions of retail brand loyalty. In-store surveys were administered to capture consumers’ store-level perceptions towards a new store prototype and an older established prototype of the same fast fashion retailer. The data was subjected to multi-group analyzes with structural equations modeling. The findings suggest that store novelty and complexity promote both store design pleasure and retail brand loyalty outcomes. The different store designs do not, however, account for differences in brand loyalty perceptions at the overall retailer level when multi-group …

Internal Brand Identification As Metamorphic Glue In The Internal Branding Process Within A Retailer Network, Edmund O'Callaghan, John Murray

Articles

The growth of collaborative independent retail networks (CIRN’s) has been a significant response by independents to the growing power of retailer multiples. These networks vary in nature and structure, but share a common objective of improved competitiveness through more effective buying, pooled marketing and/or national brand recognition. At a minimum, these networks have enabled independent retailers to achieve a relative degree of competitive parity with multiples, through participation in strategic brand building. Consequently, there is a need for a greater understanding of key issues relating to building independent store brands through collaborative networks. This research aims to better understand the …

Investigating Industry Expert Discourses On Aspirational Csr Communication, Lisa Koep

Articles

Purpose – The purpose of this paper is to investigate industry expert discourses on aspirational corporate social responsibility (CSR) communication. Analysing CSR managers’ and communication consultants’ talk about aspirational talk as constitutive of aspirational CSR communication, the data provide valuable insights into the dominant discourses, and draw attention to the manifold elements in the process of aspirational CSR communication. Design/methodology/approach – Data gathered during 11 in-depth, qualitative interviews with food industry experts in CSR and CSR communication roles in Ireland, the UK and the USA are studied. Findings – The analysis of industry expert discourses suggests that communicating CSR, and …

Market Dimensions Of Industrial Juice Production, Anushree Priyadarshini

Articles

The juice sector is currently demonstrating positive and dynamic growth mainly due to a change in lifestyle, the tendency of consumers to prefer healthy products, and an increase in purchasing power. Fruit juices form part of what are termed the “new age beverages.” In sync with growing consumer inclination toward healthier choices, manufacturers are moving over to healthier ingredients in their juices. Numerous new and innovative products are being launched globally by manufacturers to stimulate sales through innovations in flavor blends, calorie and sweetness levels, and functional benefits, very much shaped by the major lifestyle trends. This chapter aims to …

An Investigation Into The Development And Progressive Adaptation Of Graduate Attributes In Tourism Programmes, Louise Bellew, Odette Gabaudan

Articles

As higher education institutes are embracing the notion of graduate attributes, it has become highly desirable to embed these attributes within programmes. This study proposes to investigate students’ views of recently identified graduate attributes in the Dublin Institute of Technology (Ireland), and how they perceive their development and application in their tourism programme. The study supports the idea of the importance of placement in the progressive adaptation of learning and in translating the conception of attributes. While students strongly believe that graduate attributes are developed through the placement experience, it is equally important to embed and strengthen the visibility of …

Analysing Supply Chain Resilience: Integrating The Constructs In A Concept Mapping Framework Via A Systematic Literature Review, Abubakar Ali, Amr Mahfouz, Amr Arisha

Articles

Purpose: The purpose of this paper is to analyse the concept of supply chain resilience (SCRES) using a concept mapping framework to seek conceptual clarity, with an emphasis on SCRES definitions, essential capabilities, elements and managerial practices.

Design/methodology/approach: A systematic literature review was conducted of 103 peer-reviewed journal articles covering the period from 2000 to 2015, with the aim to identify supply chain resilience concept.

Findings: Through analysis and synthesis of the literature, the study revealed three major constructs used to define resilience in supply chain: SCRES phases, strategies, and capabilities. The study has addressed five core …

Elite Formation In The Higher Education Systems Of Ireland And The Uk: Measuring, Comparing And Decomposing Longitudinal Patterns Of Cabinet Members., Sharon Feeney, John Hogan, Brendan O'Rourke

Articles

The role of higher education systems in the formation and reproduction of governing elites, and their countervailing potential for the creation of a more egalitarian, or meritocratic, society has been an enduring subject of concern, debate and research. Many of these debates are made all the more difficult by our inability to directly compare elite formation systems within and between countries and over time. To resolve these problems, this paper employs elite formation quantitative indices to directly and transparently compare elite formation systems, namely the role of higher education systems in political elite formation over three quarters of a century …

Taxation, Debt And Relative Prices In The Long Run: The Irish Experience., Vahagn Galstyan, Adnan Velic

Articles

This paper investigates the effects of public debt and distortionary labour taxation on the long-run behaviour of Irish relative non-traded goods prices. We highlight that higher public debt, acting through higher taxes, has an equivocal impact on the relative supply of non-traded goods and, correspondingly, relative prices. Our empirical analysis for Ireland suggests that taxes and public debt play significant roles in the long run, comoving negatively with the relative price of non-tradables. Accordingly, shifts in public debt and taxation bear implications for the country’s international price competitiveness.

Prop Up The Heavenly Chorus? Labor Unions, Tax Policy, And Political Voice Equality, Philip Hackney

Articles

Labor Unions are nonprofit organizations that provide laborers a voice before their employer and governments. They are classic interest groups. United States federal tax policy exempts labor unions from the income tax, but effectively prohibits labor union members from deducting union dues from the individual income tax. Because these two policies directly impact the political voice of laborers, I consider primarily the value of political fairness in evaluating these tax policies rather than the typical tax critique of economic fairness or efficiency. I apply a model that presumes our democracy should aim for one person, one political voice. For the …

Managing Energy Price Risk Using Futures Contracts: A Comparative Analysis, Jim Hanly

Articles

This paper carries out a comparative analysis of managing energy risk through futures hedging, for energy market participants across a broad dataset that encompasses the largest and most actively traded energy products. Uniquely, we carry out a hedge comparison using a variety of risk measures including Variance, Value at risk (VaR), and Expected Shortfall as well as a utility based performance metric for two different investor horizons; weekly and monthly. We find that hedging is effective across the spectrum of risk measures we employ. We also find significant differences in both the hedging strategies and the hedging effectiveness of different …

Opening The Red Door To Chinese Arbitrations: An Empirical Analysis Of Cietac Cases (1990-2000), Pat K. Chew

Articles

This article reveals evidence-based details of the China International Economic and Trade Arbitration Commission (CIETAC) arbitral proceedings (1990-2000), allowing unprecedented insights into Chinese international business arbitration. It begins by confirming the prominence of Chinese foreign trade and foreign investment in the global economy and CIETAC’s critical role in securing that prominence. Among other results, the empirical study of CIETAC awards finds: (i) the parties were of diverse nationalities, most commonly with disputes between a Chinese party and a foreign party; and (ii) the majority of cases were sales and trade disputes, although a sizable number were investment/joint venture disputes. Regarding …