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.
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.
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.