Organizational Commitment, Knowledge Management Initiative Importance And Success Likelihood As Antecedents Of Knowledge Sharing Intention: An Exploratory Study

Using an experimental design to explore the individual and interactive effects of organizational commitment, likelihood of success of a knowledge management initiative, and importance ascribed to the KM initiative by a firm on a knowledge worker’s intention to share her knowledge, we find that importance by itself positively impacts knowledge sharing intent. The effect of importance appears to be enhanced (super-additively) by success likelihood. Organizational commitment is substitutable by the two factors of importance and success likelihood. Implications of these reported 2 and 3-way interactions are that seemingly logical influences may in actuality be conditional on other variables, i.e., their influences are configural. A KM effort that disregards any element of the triad does so at its own risk

Payroll Tax Incidence: An Empirical Investigation of Shifting the Payroll Tax Burden

The payroll tax earmarked for the financing of social security benefits has been the leading growth tax on small businesses over the past few decades. Small businesses pay more in payroll tax than in any other form of tax. Indeed, these taxes are levied on small businesses irrespective of their profits. The statutory incidence of one-half of the payroll tax being paid by the employer and one-half by the employee may be very different from the actual incidence of the tax due to employer shifting mechanisms. While there has been considerable conjecture about the shifting of the payroll tax burden, there has been very little research that has explicitly studied the shifting mechanisms undertaken by small businesses. In this study, responses were elicited from a sample of 182 small business owners in the Hampton Roads area of Virginia to ascertain whether the payroll tax is shifted by passing ii on to the consumer by way of increased prices, passing it on to the employee by way of reduced wages, or absorbed by the business reducing profits. This inquiry found that, in general, small businesses are not likely to shift the employer \u27s share of the tax burden to employees. Specifically, the most popular alternative in dealing with payroll tax increases was lo increase prices for their product/service

Payroll Tax Incidence on Small Businesses: An Empirical Investigation of Shifting the Payroll Tax Burden

The payroll tax earmarked for  the financing  of social security  benefits has been the leading growth  tax on small businesses over the past few decades. Small businesses pay more  in payroll  tax than in any other form of tax. Indeed, these taxes are levied on small businesses irrespective of their profits. The statutory incidence of one-half of the payroll tax being paid by the employer and one-half by the employee may be very different from the actual incidence of the tax due to employer shifting mechanisms.While there has been considerable conjecture about the shifting of the payroll tax burden, there has been very little research that has explicitly studied the shifting mechanisms undertaken by small businesses. In this study, responses were elicited from a sample of 182 small business owners in the Hampton Roads area of Virginia to ascertain whether the payroll tax is shifted by passing ii on to the consumer by way of increased prices, passing it on to the employee by way of reduced wages, or absorbed by the business reducing profits. This inquiry found that,  in general, small businesses are not likely to shift the employer 's share of the tax burden to employees. Specifically, the most popular alternative in dealing with payroll tax increases was lo increase prices for their product/service

Mapping local patterns of childhood overweight and wasting in low- and middle-income countries between 2000 and 2017

A double burden of malnutrition occurs when individuals, household members or communities experience both undernutrition and overweight. Here, we show geospatial estimates of overweight and wasting prevalence among children under 5 years of age in 105 low- and middle-income countries (LMICs) from 2000 to 2017 and aggregate these to policy-relevant administrative units. Wasting decreased overall across LMICs between 2000 and 2017, from 8.4% (62.3 (55.1–70.8) million) to 6.4% (58.3 (47.6–70.7) million), but is predicted to remain above the World Health Organization’s Global Nutrition Target of <5% in over half of LMICs by 2025. Prevalence of overweight increased from 5.2% (30 (22.8–38.5) million) in 2000 to 6.0% (55.5 (44.8–67.9) million) children aged under 5 years in 2017. Areas most affected by double burden of malnutrition were located in Indonesia, Thailand, southeastern China, Botswana, Cameroon and central Nigeria. Our estimates provide a new perspective to researchers, policy makers and public health agencies in their efforts to address this global childhood syndemic