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.
At a time when governments are grappling with increasingly complex problems, state-led participatory processes that facilitate citizen and community voice in decision-making and policymaking have become more common at national, regional and local government levels. In Ireland, citizen participation in government has achieved prominence in the last thirty years with the introduction of social partnership and more recent establishment of multiple and diverse forms of participatory governance, nationally, regionally and locally. This paper offers a critique of the evolution and operation of local participatory governance in Ireland. The paper argues that to be effective, participatory governance requires strong and inclusive participatory processes at all levels of government, a clear ideological and policy basis, a coherent ‘joined-up’ programme and receptive institutional foundations.