Suchergebnisse

We analyze the own‐source revenues of California state and local governments relative to the State's personal income in order to examine the extent to which the growth in non‐tax revenues has circumvented the reduction in taxes produced by Proposition 13. Our results show that, while non‐tax revenues have been the favored means to circumvent California's fiscal constitution, the circumvention has been only marginal.

16th Annual Meeting of the Academy of Management, Toronto, Ontario, Canada, August 2000 : A New Time ; In this paper we investigate public and private research and development relationships with respect to their performance. The study utilizes a database of over 250 of these relationships, funded by Spanish government agencies. The methodology includes the application of data envelopment analysis (DEA) to determine the relative performance ("efficiency") of the various projects.

PurposeThe purpose of this paper is to analyze the existence of differences in the implementation of environmental practices between companies that possess some form of certified environmental management system (ISO 14001 or EMS) and those that do not have any such system. This study also investigates whether companies with a certified EMS are also making additional environmental demands on their suppliers.Design/methodology/approachAn empirical study utilizing survey data from automotive supplier organizations was completed. A total of 157 in‐person interviews were conducted with managers of Spanish companies which are automotive supplier organizations. Logistic regressions and non‐parametric tests are used to evaluate hypotheses.FindingsA positive relation was found to exist between the possession of certified EMS, specifically ISO 14001 and eco‐management and audit scheme, and the environmental demands that these organizations impose on their suppliers. This finding implies that environmental concern spreads upstream in the supply chain. The environmental demands on suppliers increase with customer organization size, but the degree of internationalization, measured by the rates of imports and exports, does not show a significant relationship to these pressures.Research limitations/implicationsThe study is limited to a single (important) industrial sector and cannot be directly extrapolated to other industries.Originality/valueThere is a paucity of research that relates the adoption of certified EMS by companies to the adoption and implementation of environmental practices in their own organizations and in supply chain partners. This is the first such study to be completed for the automotive industry.