Do Nasty and Pleasant Surprises Regarding Tax Revenue Explain Spending Drifts? The Case of the Swiss Cantons

This article aims to explain the difference between the expenditure reported in governmental end-of-the-year budgets and the amounts previously forecasted in the approved beginning-of-the-year budgets. We measure how political, financial, and institutional variables affect this spending drift. We focus on two much-debated factors, namely, tax revenue budgeting errors and the stringency of fiscal rules. Our econometric approach uses a panel based on the 26 Swiss cantons covering the period of 1980 to 2011. Results suggest that stringent fiscal rules discourage budget overruns, whereas underestimating tax revenue—i.e., a budgetary “pleasant surprise”—offers the opportunity for some overspending.     

From research integrity to research relevance to advance forensic science

Research is essential for any field to move forward. It allows us to expand our body of knowledge and enables any discipline to advance its application and meet its overall purpose. This is of course also essential for forensic science, a fundamentally research-based discipline, to develop and validate detection or examination methods and gather data and establish frameworks to understand forensic traces and their value to relevant stakeholders, such as law enforcement and the courts.     

Geographic proximity and university–industry interaction: the case of Mexico

This paper analyses whether geographic proximity favours specific channels of university–industry interaction when firms collaborate with universities and with government research centres. Our study also provides insights regarding the relationship between the associated channel and the role of firms’ absorptive capacities. Our results show that firms with higher levels of absorptive capacities tend to interact more independently of their location. Additionally, interaction with non-local universities generally includes the transfer of codified forms of knowledge, while links with local universities includes more tacit forms of knowledge. Policy implications derived from this analysis focus on fostering interaction at local and non-local levels.     

The role of mitigation and strengthening cognitive operations in brand names design: a case study of Spanish and American wine brands

Despite the relevance of powerful brands in the present-day market, research on the process of brand name design from a cognitive perspective focuses almost exclusively on the effects of the use of conceptual metaphor, and to a lesser extent, metonymy, overlooking the role played by other cognitive strategies. This paper analyzes the potentiality of mitigation and strengthening cognitive operations as tools for the systematic, risk-free design of new brand names with highly predictable and felicitous connotations. In particular, it focuses on their role in the systematic generation of axiologically positive brands in both Spanish and American wine labels, thus largely reducing the need for the costly and time-consuming cultural checks that branding companies need to run on new brand names before their commercial launching. In so doing, the interaction of the two aforementioned cognitive operations with a number of pragmatic principles and cultural models of social interaction, and their subservience to other cognitive operations, like those of comparison, correlation, and domain expansion and reduction, are also considered. The results of the study offer new insights on the semantics of commercial brand names which should prove useful for branding professionals, as well as data of interest to linguists dealing with inter-linguistic issues and cognitive modeling alike.