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The Irish Government has identified research and development (R&D) and innovation as among the key pillars of growth within the economy. To achieve this growth, R&D tax incentives, which are adopted in advanced economies, are set into policy to encourage firms to innovate, thus, making companies more competitive and productive. One of the key enablers to driving R&D is a well-designed, competitive and sustainable tax policy to support the activity. However, evidence on the effectiveness of R&D tax incentives for innovation is largely anecdotal and the influence of innovation on firm-level taxation is still underexplored, in terms of and empirical examination. This paper sets out to review the recent trends and views of industry regarding R&D tax credits.


A ‘hard Brexit’ would be particularly damaging to the Irish beef and dairy sectors. The UK also exports substantial amounts of these products to the EU however and the vacuum that restrictions on UK access to the EU market would create affords opportunities for Irish-based producers. The aim of the paper is to assess how these opportunities might be best exploited. The results of a revealed comparative advantage (RCA) analysis conducted using international trade data do not prove encouraging. RCA analysis however implicitly treats the stock of foreign direct investment (FDI) as given. Newspaper reports are drawn upon to detail the extent of precautionary ‘tariff jumping’ FDI already undertaken by Irish agri-businesses. These flows thus far have been almost entirely one-way. Flows in international financial services have been in the opposite direction. These asymmetries suggest that targeted efforts by Ireland's industrial development agencies may be able to offset some of the damaging consequences of a hard Brexit.


The Bystander Intervention Model (BIM) is applied to explore how bystanders to workplace bullying assess situations and choose responses based on the (female) target’s sexual orientation. We investigate how attitudes of homophobia and amnestic heterosexism (AH) affect these responses. Vignettes of workplace mistreatment against lesbian, female bisexuals, or female heterosexual targets were randomly presented to respondents, who were asked to assess the degree of “mistreatment” they perceive, their feelings of personal responsibility, and their anticipated responses. Analysis of covariance was used to analyze the data. Regardless of levels of homophobia or AH, respondents report less active intervention when the target is lesbian compared to bisexual or heterosexual females. Respondents do not distinguish between conditions in clarity or severity of bullying. However, those higher in homophobia and AH feel less personal responsibility and are less likely to intervene when the target is lesbian.


Changing labour markets, educational attainment, work experience, constraints and preferences have all been proposed to explain the features of contemporary female labour force participation. This engagement has been characterised as part-time and segregated in low status, poorly paid jobs. Despite the fact that almost half of all older female workers are employed part-time, there is a dearth of information on who these workers are (the forgotten labour force) and what, if anything has changed over time for this cohort. For the first time, key variables are drawn from three labour force datasets over a 16-year period to provide a likely profile of the older female part-time worker, highlight where they work and in what capacity, as well as shedding light on what has changed over this period. This trend analysis highlights significant changes for this worker cohort, the implications of which are discussed from individual, organisational and societal perspectives.


This paper examines differences in the hazard rates of young, established and mature firms during the financial crisis, using microdata from more than 300,000 Irish firms. The findings confirm that firm size at the time of the crisis had the largest impact on the probability of exit. The liability of smallness was pronounced in mature cohorts. Industry conditions had a considerable effect on the hazard rate of young cohorts, as opposed to mature counterparts. Interestingly, agglomeration raised the hazard rates of younger cohorts only. By contrast, attributes of the labour force of the region largely influenced the hazard rates of more established firms. Firms founded before the crisis were significantly less likely to exit in the aftermath of the crisis, in comparison with firms founded just before or during the crisis, whereas more mature firms seem to be more sensitive to the economic cycle.


Background and Purpose: Regular reporting on Corporate Social Responsibility (hereinafter referred to as CSR) should make it easier for enterprises to identify the sustainability risks and lead to an increased investors and consumers’ confidence. The aim of the paper is to find out how the indices which evaluate the socially responsible behaviour of enterprises are constructed.

Design/Methodology/Approach: The scoping review is the method used in this study. The scoping question is: What do we know about the construction of indices evaluating the socially responsible behaviour of organisations from the existing expert resources?

Results: The analysis of 20 papers shows that there is no consensus about the method of determining the weights and constructing the index. There are 4 approaches to the aggregated index construction. The first one uses the percentage of filling the specific criteria or the average of values of specific dimensions of the index. The second one uses the multi-criteria decision-making methods (most often the Analytical hierarchical process method). The third one uses unconventional linguistic models and fuzzy logic and finally, the fourth one uses the factor analysis or the method of the main components.

Conclusion: The main feature of CSR indices lies in their methodological disunity. It complicates the understanding of the CSR outputs and essentially makes it impossible to create a CSR performance ranking, especially for small and medium-sized enterprises (hereinafter referred to as SMEs).


Background and Purpose: The sustainability projected into Corporate Social Responsibility (CSR) is pivotal for luxury fashion businesses and they heavily refer to it. However, do their front-line employees follow this trend? To achieve an effective and efficient CSR, the front-line employees have to share the CSR perception advanced by their businesses. The main objective of the study is to discover, critically assess and compare the CSR perception of the front-line employees of the top luxury fashion industry businesses located in Prague, Czech Republic.

Design/Methodology/Approach: An investigative case study of the CSR approach of such employees of all ten top luxury fashion businesses in Prague is performed while using a holistic Meta-Analysis, a manual Delphi method and three rounds of interviews, along with mystery shopping techniques.

Results: The heterogenous conglomerate of data reveals: (i) problematic awareness of these employees, (ii) their ignorance of the legal setting, (iii) an imbalance and preferential focus, along with ignorance of certain CSR categories, (iv) direct and indirect contradictions and (v) a preoccupation with the fur issue.

Conclusions: This alarming inconsistencies and ambiguity have strong implications for both science and practice, they call for more studies, a deeper understanding of causes and a prompt correction in order to make the CSR perception of these important inside stakeholders be in line with expectations.


Background and purpose: The hospitality industries need to create benevolent work environment and social activities that stimulate frontline service employees (FLEs) innovative behavior. Drawing on social capital theory, this study aims to examine the influence of workplace friendship on promoting FLEs’ innovative service behavior. This study also examines the mediating role of knowledge sharing process (knowledge collecting and knowledge donating) on the relationship between workplace friendship and FLEs’ innovative service behavior.

Design/Methodology/Approach: For data collection, the convenience sampling method is applied to survey 163 frontline employees in 3- and 4-stars tourist hotels located in Yogyakarta, Indonesia. The present study performed structural equation modelling (PLS-SEM) software Smart-PLS v3.0 to test the hypotheses.

Results: The result showed that workplace friendship has significant influence on FLEs’ innovative service behavior. Also, this study empirically found that workplace friendship influence FLEs’ innovative service behavior directly and indirectly trough knowledge collecting. Interestingly, knowledge donating has insignificant effect on FLEs innovative service behavior.

Conclusion: We conclude that workplace friendship could create a favorable work environment that fostering FLEs innovative service behavior trough knowledge sharing process. Therefore, this research adds to the body of knowledge by pointing out the influence of workplace friendship and knowledge sharing process on FLEs innovative service behavior. This present study also provides the human resource practice regarding how to nurturing workplace friendship that stimulates FLEs innovative work behavior.


Background and Purpose: Existing literature on the Industry 4.0 concept does not provide a clear empirical verification if and how the implementation of Industry 4.0 impacts export market orientation, market diversification, and export performance of firms. The purpose of this paper is to provide a framework on how firms can increase their export performance by knowing the impact of Industry 4.0 on firms’ export activities.

Methodology: The analysis is based on an examination of 81 Slovenian export firms, with the majority active in the processing industry in which the export of products and services represents a more than 20% share in the total revenue of the firm. Factor analysis and multiple regression were used to process the collected data.

Results: The analysis results reveal that firms that invest in advanced technologies and realize digital transformation are better prepared to compete internationally and achieve better export performance.

Conclusion: Our study showed the positive link between implementation of Industry 4.0 and export activities of firms and confirmed that implementation of Industry 4.0 leads to many changes in the mindset and operation of Slovenian firms and actively reflects in their export results. The research findings may serve as an important guide for managers in the optimal planning and management of export marketing and business activities. The study thus provides a foundation for the growing research on the relationship between Industry 4.0 and export business activities of firms.