An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms

The adoption of management control systems (MCS) is a key element in managing the tension that growth imposes on young growing firms. Despite its importance to a large number of organizations, only recently has the empirical literature devoted attention to the evolution of these systems over the lifecycle of firms [Moores and Yuen, Account. Organizat. Soc. 26 (2001) 351]. This paper builds upon existing management control theory, mostly focused on established organizations, and existing predictions based on extended field observations to explore how these systems are adopted within growing firms. To advance theory, the paper also draws from the entrepreneurship and life cycle literatures. It identifies several variables as drivers of the emergence of management control systems including the size of the organization, its age, the replacement of the founder as CEO, and the existence of outside investors. The empirical evidence, from a database on the adoption of human resource management systems, is consistent with these variables being associated with the adoption of MCS. The paper also provides initial results on how the emergence of various types of management control systems depends on which systems the organization has already adopted. 2004 Elsevier Ltd. All rights reserved

Medical Education Board Game: Interactive Learning

Background: Researchers have been interested in promoting improved retention of medical knowledge through custom designed board games for a number of years (Bochennek, et al 2007, Karbownik et al, 2016, and Shaw et al 2013). Studies demonstrate at least a subjective medical student desire to continue to develop study methods like board games for routine use in medical education

America Davila - Breaking the Cycle: An Examination of Environmental, Cognitive, and Emotional Factors of Intimate Partner Violence Victimization in Adolescence

Recently, intimate partner violence (IPV) has gained considerable attention as a significant social and public health problem affecting not only adults but also adolescents. Based on Bandura’s social learning theory, considerable research has supported a significant link between growing up in a violent home (DV) and youth dating violence. Expanding on previous studies, we explored the cycle of IPV victimization using a sample of 1,067 adolescents (ages 18-25). We examined whether parental support, dating attitudes, and self-esteem are risk and protective factors of receiving dating aggression. The findings indicate that exposure to aggression in the family, low self-esteem, and the acceptance of dating aggression are significant risk factors while high self-esteem and paternal support appear to protect adolescents from the cycle of IPV victimization. Breaking the Cycle: An Examination of Environmental, Cognitive, and Emotional Factors of Intimate Partner Violence Victimization in Adolescence by America Davila is licensed under a Creative Commons Attribution 4.0 International License.https://epublications.marquette.edu/mcnair_2014/1002/thumbnail.jp

Breaking the Cycle: An Examination of Environmental, Cognitive, and Emotional Factors of Intimate Partner Violence Victim

Recently, intimate partner violence (IPV) has gained considerable attention as a significant social and public health problem affecting not only adults but also adolescents. Based on Bandura’s social learning theory, considerable research has supported a significant link between growing up in a violent home (DV) and youth dating violence. Expanding on previous studies, we explored the cycle of IPV victimization using a sample of 1,067 adolescents (ages 18-25). We examined whether parental support, dating attitudes, and self-esteem are risk and protective factors of receiving dating aggression. The findings indicate that exposure to aggression in the family, low self-esteem, and the acceptance of dating aggression are significant risk factors while high self-esteem and paternal support appear to protect adolescents from the cycle of IPV victimization

The taxation of capital returns in overlapping generations economies without financial assets

I show in this paper that in an overlapping generations economy with production à la Diamond (1970) in which the agents can only save in terms of capital (i.e. with not asset bubbles à la Tirole (1985) or public debt as in Diamond (1965)), there is a period-by-period balanced fiscal policy supporting a steady state allocation that Pareto-improves upon the laissez-faire competitive equilibrium steady state (whithout having to resort to intergenerational transfers) if there is no first generation or the economy starts there. A transition from the competitive equilibrium steady state to this other allocation is also Pareto-improving if the former is dynamically inefficient, but even in the dynamically efficient case if the elasticity of output to capital is high enough. This intervention allows every subsequent generation to attain, as a competitive equilibrium outcome, the highest utility attainable at a steady state through the existing markets for the consumption good and the production factors. The active fiscal policy consists of taxing (or subsidizing, in the dynamically efficient case) linearly the returns to capital, while balancing the budget period by period through a lump-sum transfer (or tax, respectively) on second period income. This policy does not finance any public spending, since there is none in the model. The only purpose of the intervention is to decentralize as a competitive equilibrium the steady state allocation that maximizes the utility of the representative agent among all steady state allocations attainable through the existing markets.Taxation of capital, overlapping generations.

The taxation of capital returns in overlapping generations economies without Financial assets

I show in this paper that in an overlapping generations economy with production à la Diamond (1970) in which the agents can only save in terms of capital (i.e. with no asset bubbles à la Tirole (1985) or public debt as in Diamond (1965)), there is a period-by- period balanced fiscal policy supporting a steady state allocation that Pareto-improves upon the laissez-faire competitive equilibrium steady state (without having to resort to intergenerational transfers) if there is no first generation or the economy starts there. A transition from the competitive equilibrium steady state to this other allocation is also Pareto-improving if the former is dynamically inefficient, but even in the dynamically effcient case if the elasticity of output to capital is high enough. This intervention allows every subsequent generation to attain, as a competitive equilibrium outcome, the highest utility attainable at a steady state through the existing markets for the consumption good and the production factors. The active fiscal policy consists of taxing (or subsidizing, in the dynamically efficient case) linearly the returns to capital, while balancing the budget period by period through a lump-sum transfer (or tax, respectively) on second period income. This policy does not finance any public spending, since there is none in the model. The only purpose of the intervention is to decentralize as a competitive equilibrium the steady state allocation that maximizes the utility of the representative agent among all steady state allocations attainable through the existing markets.taxation of capital, overlapping generations.

The taxation of savings in overlapping generations economies with unbacked risky assets

This paper establishes, in the context of the Diamond (1965) overlapping generations economy with production, that the risk that savings in unbacked assets (like fiat money or public debt) become worthless implies that, not only the first-best steady state, but even the best steady state attainable with those saving instruments fails to be a competitive equilibrium outcome under laissez-faire. It is nonetheless shown as well that this best monetary steady state can be implemented as a competitive equilibrium with the adequate policy of taxes on returns to capital, subsidies to returns to monetary savings, and lump-sum transfers. Interestingly enough, this policy requires non redistribution of income among agents, unlike the implementation of the first-best steady state. The policy is balanced every period at the steady state and, since no public spending exists in the model, it serves the only purpose of implementing a steady state that provides all agents with a higher utility than the laissez-faire competitive equilibrium steady state. The results thus provide a rationale for an active fiscal policy that has nothing to do with redistributive goals or the need to fund any kind of public sending.Taxation of savings, overlapping generations, asset bubble.

The taxation of savings in overlapping generations economies with unbacked risky assets

This paper establishes, in the context of the Diamond (1965) overlapping generations economy with production, that the risk that savings in unbacked assets (like fiat money or public debt) become worthless implies that, not only the first-best steady state, but even the best steady state attainable with those saving instruments fails to be a competitive equilibrium outcome under laissez-faire. It is nonetheless shown as well that this best monetary steady state can be implemented as a competitive equilibrium with the adequate policy of taxes on returns to capital, subsidies to returns to monetary savings, and lump-sum transfers. Interestingly enough, this policy requires no redistribution of income among agents, unlike the implementation of the first-best steady state. The policy is balanced every period at the steady state and, since no public spending exists in the model, it serves the only purpose of implementing a steady state that provides all agents with a higher utility than the laissez-faire competitive equilibrium steady state. The results thus provide a rationale for an active fiscal policy that has nothing to do with redistributive goals or the need to fund any kind of public sendingtaxation of savings, overlapping generations, asset bubble