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Article
Publication date: 23 January 2025

Rokhima Rostiani and Nurul Indarti

The objective of this study is to investigate how anthropomorphic perceptions of a film festival influence volunteers’ intention to continue volunteering. Specifically, it aims to…

27

Abstract

Purpose

The objective of this study is to investigate how anthropomorphic perceptions of a film festival influence volunteers’ intention to continue volunteering. Specifically, it aims to understand the mediating roles of psychological proximity, psychological contract and commitment in shaping this relationship, with a focus on volunteers at film festivals in Indonesia.

Design/methodology/approach

The study employs a sequential explanatory mixed method by conducting an online survey towards volunteers and in-depth interview to selected informants. Data from 80 volunteers was analysed using partial least square structural equation modelling (PLS-SEM) to test the hypotheses. Further, in-depth interviews with 15 volunteers were also conducted and the data was analysed using content analysis to obtain deeper understanding of the phenomena.

Findings

This study found that identification provides a positive influence to volunteers’ intention to continue volunteering in a film festival. Identification is influenced by psychological proximity, which also proven to provide positive influence on psychological contract and commitment (identification and contribution). Further, this study also provides empirical evidence that psychological proximity is influenced by aspects of anthropomorphism namely moral virtue and conscious emotions.

Originality/value

This study is the first study to empirically test the anthropomorphism concept to uncover the continuance intention of film festival volunteers. Two mechanisms of anthropomorphism influence intention to continue volunteering: the indirect relationship from moral virtue to intention to continue volunteering and from conscious emotions to intention to continue volunteering.

Details

International Journal of Event and Festival Management, vol. 16 no. 1
Type: Research Article
ISSN: 1758-2954

Keywords

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Case study
Publication date: 17 December 2024

Sarah Holtzen, Sinéad G. Ruane, Aimee Williamson, Megan Douglas and Kimberly Sherman

The case was written using publicly available information from library databases, news articles and other print and video sources. Where possible, direct quotes were obtained from…

Abstract

Research methodology

The case was written using publicly available information from library databases, news articles and other print and video sources. Where possible, direct quotes were obtained from recorded interviews, official announcements and other primary sources of data.

Case overview/synopsis

The case follows Fran Drescher (she), president of the actors’ union Screen Actors Guild – American Federation of Radio and Television Artists, as she navigates the historic labor strike that brought Hollywood to a standstill over the summer and fall of 2023. As film and TV productions continued to be delayed and actors remained out of work, Drescher’s leadership style faced criticism, not only from the opposing side in the negotiation process but from her own constituents as well. Through the case, students explore the interplay between gender, leadership and power in the labor negotiation context.

Complexity academic level

The case is designed for a course in organizational behavior and may be taught to either an upper-level undergraduate and/or graduate audience. The instructor’s manual has been thoughtfully designed to guide instructors through the available options in terms of learning objectives, discussion questions and suggested teaching activities. Broadly speaking, the case may be integrated into any course after the topics of power and/or women in leadership have been taught.

Details

The CASE Journal, vol. ahead-of-print no. ahead-of-print
Type: Case Study
ISSN: 1544-9106

Keywords

Available. Open Access. Open Access
Article
Publication date: 3 March 2025

Michelle Gander and Fleur Sharafizad

This study aim to review and compile the latest research in women’s leadership internationally and across multiple sectors and industries to understand how to fast-track gender…

199

Abstract

Purpose

This study aim to review and compile the latest research in women’s leadership internationally and across multiple sectors and industries to understand how to fast-track gender equality. As an outcome of this review, this paper presents an actionable universal framework for organisations to use to bolster their gender equity efforts.

Design/methodology/approach

A systematic literature review methodology resulted in 36 articles dedicated to research on women in senior leadership interventions across countries and organisational types. Thematic analysis identified a series of enablers and barriers that influence women’s progression into senior roles.

Findings

Research since 2020 has shown a significant shift from an individualised approach to improving women’s advancement to senior leadership roles, to a systematic one, acknowledging that there are entrenched behaviours resulting in a lack of equity.

Research limitations/implications

Systematic literature reviews, although reducing bias, must still be acknowledged to have inherent bias due to the inclusion and exclusion criteria used. There is a need for future research to provide more theoretical underpinnings to advance knowledge and for implementation and review of the proposed EQUAL framework developed from this study.

Originality/value

The authors highlight the continuing issues at play in organisations that act as barriers to women’s progress into senior leadership. This paper suggest that organisations may need to consider ways to move past a “business case” approach towards gender equity becoming embedded at all levels. Their proposed EQUAL framework provides a practical set of evidence-based activities to enhance this approach.

Details

Gender in Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2413

Keywords

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Article
Publication date: 17 January 2025

Sharlene J. D. Salina and Wendell C. Wallace

This study explored the motivations of individuals who entered the firefighting profession in Trinidad and Tobago in an attempt to gauge their stimulus for entry into the…

7

Abstract

Purpose

This study explored the motivations of individuals who entered the firefighting profession in Trinidad and Tobago in an attempt to gauge their stimulus for entry into the profession. The research was conducted due to the unavailability of literature on the phenomenon under inquiry in the Caribbean, more specifically, Trinidad and Tobago.

Design/methodology/approach

This qualitative phenomenological study was conducted using semi-structured interviews with 24 male and female firefighters from the 4 divisions of the Trinidad and Tobago Fire Service (TTFS), namely north, south, central and Tobago divisions, and the personal motivations for entry into the TTFS were explored.

Findings

The findings indicate that motivations for males who entered the firefighting profession were job security, opportunity to assist people, benefits, salary and job stability, while the motivations for females were opportunity to assist people, family, benefits, job security and job stability. Several themes emerged, namely altruism, job security, benefits and job stability.

Research limitations/implications

As with most studies, this research has limitations. The main limitations were the small sample size of the study’s population and the use of a lone jurisdiction (Trinidad and Tobago) to situate the study. Despite the aforementioned limitations, the study is useful as it appears to be the first of its kind in the Caribbean and thus provides useful insights as well as a starting point for future research. Looking forward, research on motivations to become a firefighter should examine the phenomenon via a more expansive Caribbean lens, as firefighting units are an undeniable feature of the national security landscape in the region.

Originality/value

The current study appears to be the first of its kind in the Caribbean, as voracious searches failed to unearth similar studies.

Details

International Journal of Emergency Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2047-0894

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 November 2024

Bill B. Francis, Raffi E. García and Jyothsna G. Harithsa

This paper aims to examine how bank stress tests affect bank tax planning.

298

Abstract

Purpose

This paper aims to examine how bank stress tests affect bank tax planning.

Design/methodology/approach

The study uses US bank stress test bank size thresholds and a regression discontinuity design to investigate the effect of the Dodd-Frank Act and the instituted bank stress tests on bank tax planning. We use different measures of tax planning, including bank-specific measures and measures of tax avoidance, tax aggressiveness, and effective tax planning from recent literature. Our regression discontinuity and difference-in-differences regression analyses include bank and year fixed-effects and lagged bank characteristics to control for potential endogeneity.

Findings

This study finds that stress tests have the unintended consequences of intensifying tax planning and increasing tax avoidance. Stress-test banks increase tax avoidance by accelerating charge-offs, net interest, and non-interest expenses. However, this increase in tax planning is not optimally maximized, leading to lower effective tax planning compared to non-stress-test banks. Banks with a substantial increase in tax avoidance under the Dodd–Frank Act tend to increase their risk, investing in high-risk-weight assets and lending in riskier loan categories. These findings are consistent with tax minimization conditions under added regulatory attention and policy uncertainty.

Originality/value

Literature on bank tax planning is limited. Most tax avoidance literature excludes financial institutions such as bank holding companies mainly due to differences in business practices and regulatory frameworks. This study is the first to investigate tax planning behavior among US banks. The current study thus extends the research field by examining the effect of bank transparency regulations, such as bank stress tests, on bank tax planning activities. Our findings have a direct bank policy implication. They show that stress testing has the unintended consequences of increasing tax planning activities and consequently increasing risk-taking on banks with high tax avoidance, which goes against the goals of stress testing regulations.

Details

China Accounting and Finance Review, vol. 27 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

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