This paper reports on a case study of the utilisation and users of cost information in a state-owned teaching and research hospital in Australia. The findings indicate that the current utilisation of the cost inforamtion resides primarily at higher executive and managerial levels of the...

This paper provides a comparative assessment of the legal frameworks for non-profit organisations (NPOs) in England and Japan, offering fresh insights into the differences in legislative support for NPO development in both countries. Following a review of NPO legal developments in England and...

We examine the use of subsidies to R&D in a mixed and a private duopoly market. We show that the socially optimal R&D subsidy is increasing in the degree of spillovers but it is lower in the private duopoly. The optimal R&D subsidy leads to an increase in total R&D and production, however, it...

Diversity matters, both at the firm and at the macro-economic level. This is the driving mission of JEOD. While the importance of diversity is already quite well recognized in other disciplines as a major source of wellbeing and quality of life, an open discussion on diversity in economics...

The article considers proper legislation as an essential prerequisite for actualization of NPOs’ comparative advantages. Restrictions imposed on NPOs are reasonable if they are compensated by benefits from greater trust. The rigidity of constrains and requirements should be optimized while...

Time banks are systems which measure and reward the effort people make in their neighbourhoods, supporting other people – often in very informal ways – and which allows people also to draw down informal support when they need it. In different ways, they use time as a kind of ‘money’ to...

This is a review of Internet-mediated volunteering in European Union (EU) countries. It assesses the current status of such in EU countries and identifies key actors and stakeholders, drivers and barriers, uptake and usage, and potential challenges and risks for users, donors, policy makers and...

First, the Social Business Initiative of the European Commission and then the G8 Social Impact Investment Taskforce: these are meaningful indicators of a novelty overlooking the scene of European public policies. While many advocate the numerous benefits that social finance, and especially...

A number of papers have suggested that pro-social behaviour in the workplace may be sensitive to the institutional environment, but there is little empirical research that attempts to test this directly using data on worker behaviour. This is the aim of this paper. We show that individuals in...

We analyse the relative welfare effects of an R&D and an output subsidy in a mixed duopoly. We show that an R&D subsidy is beneficial for society as a whole, and socially superior to an output subsidy, when spillovers are sufficiently high. Otherwise, an output subsidy is socially superior.