995 resultados para Revenue sharing


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The economic sustainability of regional areas is dependent on cross-industry innovation and knowledge-sharing among Small and Medium Enterprises (SMEs). The web-based initiatives deployed in regions worldwide to facilitate SME knowledge-sharing have typically been unsuccessful. This paper argues that the main reason for these failures is the lack of understanding of the socio-technical factors which influence the use of web-based channels (websites, online forums and expertise databases) as well as the more conventional channels (face-to-face and e-mail). This paper reports the findings of interpretive case studies of two regional SME business networks. It evaluates the major channels on six socio-technical criteria: link strength; trustworthiness; tacitness; usability; durability and currency. None of the channels were strong against all socio-technical factors. This highlights the importance of achieving an appropriate mix of channels to facilitate SME knowledge-sharing.

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The Web offers a powerful tool for knowledge-sharing among small and medium sized enterprises (SMEs). Such online initiatives have, however, frequently been unsuccessful. This paper examines factors motivating SMEs to share knowledge online. It reports data from a telephone survey of 192 SME members of two successful regional business networks comprising members from diverse industries. Although the majority of SMEs actively used the Web in their daily business operations and most were willing to share knowledge face-to-face, this did not translate into willingness to share online. The most significant factors affecting the willingness to share knowledge online were the how many of networks SMEs were involved in, the number of years an SME had been in business, the geographical scope of their operations, and intensity of their use of the web. These findings challenge the commonly-held view that SMEs will automatically share online if the infrastructure is provided.

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The complex song of the male sedge warbler functions mainly in sexual attraction and the evolution of repertoire size is driven primarily by female choice. As male song ceases upon pairing, male–male singing interactions are relatively brief and have not been studied to our knowledge. This study shows that young males in their first breeding season shared significantly more syllables with their nearest neighbour than with their fathers or more distant males. Moreover, daily recordings revealed that rapid learning and modification of syllable repertoires occurred, resulting in a progressive increase in sharing within just a few days. This does not lead to a gradual increase in repertoire size as some syllables are dropped and new ones are acquired. This turnover process allows males to share syllables with their neighbours, whilst repertoire size, known to be important in female choice, remains relatively constant in any one year. Individual males were followed for several years and also showed considerable syllable turnover between years. However, in this case, repertoire size was found to increase between years, the largest increase occurring between the first and second years. We obtained a significant positive correlation between repertoire size and age, suggesting that females choosing males with larger repertoires may gain indirect (genetic) benefits for their offspring, such as good genes for viability. Whilst these results reveal a more flexible picture of repertoire turnover than previously suspected, the relative stability of repertoire size within a season and the increase with age suggests that repertoire size remains a likely target for sexual selection by female choice.

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The relationship between government revenue and government expenditure has attracted a lot of interest given its policy relevance, particularly with respect to budget deficits. The goal of this paper is to investigate evidence for causality between government revenue and government expenditure within a multivariate framework by modelling them together with gross domestic product for 12 developing countries. Our application of the Toda and Yamamoto (1995) test for Granger causality reveals support for the tax-and-spend hypothesis for Mauritius, El Salvador, Haiti, Chile and Venezuela. For Haiti, there is evidence for the spend-and-tax hypothesis, while for Peru, South Africa, Guatemala, Uruguay and Ecuador there is evidence of neutrality.

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Purpose – Understanding the relationship between government revenue and government expenditure is important from a policy point of view, especially for a country like Fiji, which is suffering from persistent budget deficits. The aim of this paper is to investigate the relationship between government revenue and expenditure for Fiji.

Design/methodology/approach –
The Johansen test for cointegration and Granger causality test are used to conduct the empirical analysis.

Findings – The key findings are that: government revenue and government expenditure in both the aggregate and disaggregate sense are cointegrated; in the short-run government expenditure Granger causes government revenue in an aggregate sense, departmental expenditure Granger causes aggregate revenue, and there is bidirectional causality running between government expenditure and customs duties; and in the long-run there is evidence of fiscal synchronization, implying that expenditure decisions are not made in isolation from revenue decisions.

Research limitations/implications – This fiscal synchronization has not been able curb the current account deficit in Fiji. Moreover, the confirmation of the spend-tax attitude of the government does not bode well for the level of investments and skilled human capital in Fiji as this may perpetuate tax increases in the future. Given that the Fiji Government is currently trying to rein in the escalating level of fiscal deficit, it is an opportune time for them to engage in extensive expenditure reforms.

Originality/value – The findings of this paper should allow policy makers to make informed decisions. Furthermore, the paper is different from others because apart from examining the revenue and expenditure in an aggregate sense, it also considers the different components of revenue and expenditure.

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Numerous empirical studies on knowledge management have examined the relative effectiveness of various enablers, such as organizational structure, technology, culture, managerial system and strategy for knowledge creation and sharing in organizations. While these studies play a critical role in helping us to appreciate the importance of organizational enablers in knowledge management, they have neglected to examine the possible effects of task complexity on the nature and efficacy of knowledge sharing. This study investigates how task complexity influences the mode and effectiveness of knowledge sharing among professional accountants in Malaysia. In particular, it highlights the relationships between different task dimensions and modes of knowledge sharing, and the impact of knowledge sharing on professional competency. This study adopts a process oriented approach based on Nonaka’s (1994) knowledge sharing model. This study reveals that task complexity is significantly related to knowledge sharing. Tasks carried out by professional accountants vary from repetitive or clearly-defined procedural tasks to unstructured tasks that required professional judgment and expertise for successful task performance. While professional accountants are generally keen to gain access to knowledge databases to source for possible task solutions, they are generally hesitant to share their tacit knowledge by transforming the knowledge into explicit form. The finding suggests that there may be cultural-related factors that inhibit sharing of one’s tacit  knowledge totally and completely. This study also shows the existence of a  significant relationship between knowledge sharing and professional  competency, suggesting that the importance of the internalization mode of  knowledge sharing in sustaining the competitive edge of professional  accountants.

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This article discusses the notion of sharing music and culture as an effective platform to celebrate diversity in Melbourne, Australia. My research project ‘Celebrating Music Making and Finding Meaning’ investigates and illustrates a context of diversity, one that promotes respect in a multicultural society sharing music and culture of a minority group. In 2007, I interviewed members of the South African choir in Melbourne; here I report on some data regarding why members sing in the choir, what are their understandings of a so-called South African identity and what they would like to share with the wider Australian community. I present some theoretical perspectives focusing on the notion of cultural and musical identity within a multicultural society. Such findings may have similar implications for other multicultural educational settings exploring the possibilities of valuing cultural diversity and making music across ages through a choir where difference can be shared and celebrated.