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Mark Taylor, Hulya Francis, John Fielding and Emma Dean
The study aims to apply catastrophe theory to the analysis of accidental dwelling fire injuries in terms of age band, gender and contributory factors in order to inform fire…
Abstract
Purpose
The study aims to apply catastrophe theory to the analysis of accidental dwelling fire injuries in terms of age band, gender and contributory factors in order to inform fire prevention activities.
Design/methodology/approach
The study employed a case study in a UK Fire and Rescue service concerning analysis of the circumstances of accidental dwelling fire injuries, and the characteristics and behaviours associated with utilising frequency analysis, percentages, ratios and catastrophe theory modelling.
Findings
Overall, males were more likely to be injured in an accidental dwelling fire compared to females by a ratio of 1.68 to 1, and those in the age band 50–64 appeared to be at maximum risk. A total of 15.4% of the accidental dwelling fire injuries involved consumption of alcohol or drugs, and 5.9% involved falling asleep.
Research limitations/implications
The circumstances of accidental dwelling fire injury can be analysed to identify patterns concerning when a catastrophic change relating to ordinary use of domestic objects results in an accidental dwelling fire injury.
Practical implications
A catastrophe theory view can aid the understanding of how ordinary use of domestic objects results in an accidental dwelling fire injury.
Social implications
Since fire injuries have both a social and economic cost, understanding how such fire injuries occur can aid fire prevention through appropriately targeted fire prevention activities.
Originality/value
The study made use of a catastrophe theory view to analyse the circumstances under which accidental dwelling fire injuries occurred using fire injury data from a UK fire and rescue service.
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Nicholous M. Deal, Mark D. MacIsaac, Albert J. Mills and Jean Helms Mills
The purpose of this paper is to revisit the potential of the New Deal as a research context in management and organization studies and, in doing so, forward the role one of its…
Abstract
Purpose
The purpose of this paper is to revisit the potential of the New Deal as a research context in management and organization studies and, in doing so, forward the role one of its chief architects, Harry Hopkins, played in managing the economic crisis. The exploration takes us to multiple layers that work together to form context around Hopkins including the Great Depression, the Roosevelt Administration, and ultimately, the New Deal. By raising Harry Hopkins as an exemplar of historical-narrative exclusion, the authors can advance the understanding of his role in the New Deal and how his actions produced early insights about management (e.g. modern crisis management).
Design/methodology/approach
The paper experiments with the methodological assemblage of ANTi-History and microhistorical analysis that the authors call “ANTi-Microhistory” to examine the life narrative of Harry Hopkins, his early association with President Franklin D. Roosevelt and later, the New Deal. To accomplish this, the authors undertake a programme of archival research (e.g. the digital repository of The Franklin D. Roosevelt Presidential Library and Museum) and assess various materials (e.g. speeches, biographies and memoirs) from across multiple spaces.
Findings
The findings suggest Harry Hopkins to be a much more powerful actor in mobilizing New Deal policies and their effect on early management thought than what was previously accepted. In the process, the authors found that because of durable associations with Roosevelt, key policy architects of the same ilk as Harry Hopkins (e.g. Frances Perkins, Henry Wallace, Lewis Douglas, and others) and their contributions have been marginalized. This finding illustrates the significant potential of little-known historical figures and how they might shed new insight on the development of the field and management practice.
Originality/value
The aim is to demonstrate the potential of engaging historical research in management with the individual – Harry Hopkins – as a unit of analysis. By engaging historical research on the individual – be it well-known or obscure figures of the past – the authors are considering how they contribute to the understanding of phenomena (e.g. New Deal, Progressivism or Keynesian economics). The authors build on research that brings to focus forgotten people, communities and ideas in management studies but go further in advocating for space in the research to consider the scholarly potential of the individual.
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Thiago Duarte Pimentel, Mariana Pereira Chaves Pimentel, Marcela Costa Bifano de Oliveira and Dominic Lapointe
This chapter aims to analyse how tourism has oscillated from a wicked problem and a geopolitical strategy tool in Brazilian federal tourism public tourism policies (PTP) over the…
Abstract
This chapter aims to analyse how tourism has oscillated from a wicked problem and a geopolitical strategy tool in Brazilian federal tourism public tourism policies (PTP) over the past century (spanning from 1921 to 2022). Recently tourism has garnered significant relevance, emerging as an alternative avenue for development within the constraints and resource limitations faced by the National States. The empirical study collected secondary data from the government official press, encompassing records from the Senate, the House of Representatives, as well as the executive and judiciary branches. Considering this timeframe, a corpus comprising more than 31,000 documents TNAs (‘Tourism Normative Acts’) was meticulously gathered and systematically analysed. Our analytical framework integrates classical geopolitics, with a primary focus on State actors and the nation-building process, and the public policy approach, which is focussed on the degrees of wickedness. Our findings show that (a) the number of international tourists as well as the number of NAT have increased in a considerable way recently, but we cannot directly connect both; (b) three are the periods (1970–1980, 1990–2000, and 2002–2016) in which we can see a tourism geopolitical strategy has been more explicitly and effectively mobilized, and it is not necessarily reflected in the number of NAT, but in the actions generated in each period; and (c) the wicked degree of the tourism policies seem to be reduced according to the more explicit geopolitical strategy is. Despite, the importance tourism has reached, the support system underpinning this endeavour remains deficient, notably in terms of material and financial resources essential for its efficacious execution.
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Bill B. Francis, Raffi E. García and Jyothsna G. Harithsa
This paper aims to examine how bank stress tests affect bank tax planning.
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.
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Bwsrang Basumatary and Manoj Kumar Verma
The purpose of this study is to comprehensively analyze the research article retractions in social sciences over the past decade (2014–2023).
Abstract
Purpose
The purpose of this study is to comprehensively analyze the research article retractions in social sciences over the past decade (2014–2023).
Design/methodology/approach
The study used scientometric methods to evaluate the prevalence, patterns and factors contributing to social sciences article retractions. Bibliographic data of retracted articles were collected from the Retraction Watch Database under an agreement signed with the database. Further, citations of the retracted articles were collected from Scopus and Google Scholar. The analysis encompasses performance assessment and citation-based analysis to reveal the trend of retraction and scrutinize the impact of retracted articles.
Findings
Over the past decade, article retractions have shown dynamic trends, with notable fluctuations in recent years. Further, investigating the time taken for article retraction reveals the urgency of addressing issues identified soon after publication. Scientific misconduct and publication-related concerns emerge as primary factors leading to retractions. Countries such as Russia, the USA, China and publishers such as Elsevier and Taylor and Francis led in the retractions of social science articles. A significant portion of retracted works had garnered academic attention prior to retraction and even after retraction.
Originality/value
This study can contribute to a better understanding among scholars and stakeholders of the trends and reasons for retractions of research articles in the social sciences.
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Cheng-Xian Yang and Lauri M. Baker
This study aimed to investigate whether information from reliable news sources such as medical experts and government officials, along with governmental and individual risk…
Abstract
Purpose
This study aimed to investigate whether information from reliable news sources such as medical experts and government officials, along with governmental and individual risk responses, influences consumers’ perceptions of news and intention to seek more information. Additionally, it aimed to explore the relationships between these perceptions and consumers’ intentions to seek information in a food safety risk event.
Design/methodology/approach
A survey design methodology was employed. A quasi-experimental approach divided 470 Taiwanese participants into three groups, each exposed to varying online news content about food safety news, designed according to the Internalization-Distribution-Explanation-Action (IDEA) model. This involved different combinations of reliable sources and risk response advice to examine the impact on news comprehension and behaviour intentions.
Findings
The results indicated that consumers perceived the news as highly credible when they read it with reliable news sources or risk response advice. Governmental and individual risk response advice significantly impacted consumers’ understanding of news. In addition, perceptions of news credibility and understanding of news can increase individuals’ information-seeking intentions to protect themselves from food safety risks.
Originality/value
This study introduced novel insights into the application of the source credibility theory (SCT) model within Taiwanese food safety incidents, identifying key factors that motivate consumer information-seeking behaviour. It marks an initial attempt to incorporate the IDEA model-based risk communication content into research design, aligning with existing literature while highlighting the critical role of reliable sources in enhancing news credibility and consumer response.
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Susanna Aba Abraham, Obed Cudjoe, Yvonne Ayerki Nartey, Elizabeth Agyare, Francis Annor, Benedict Osei Tawiah, Matilda Nyampong, Kwadwo Koduah Owusu, Marijanatu Abdulai, Stephen Ayisi Addo and Dorcas Obiri-Yeboah
The Joint United Nations Programme on HIV/AIDS (UNAIDS) goal to end the acquired immunodeficiency syndrome (AIDS) epidemic as a public health threat by 2030 emphasises the…
Abstract
Purpose
The Joint United Nations Programme on HIV/AIDS (UNAIDS) goal to end the acquired immunodeficiency syndrome (AIDS) epidemic as a public health threat by 2030 emphasises the importance of leaving no one behind. To determine progress towards the elimination goal in Ghana, an in-depth understanding of human immunodeficiency virus (HIV) care from the perspective of vulnerable populations such as persons living with HIV in incarceration is necessary. This study aims to explore the experiences of incarcerated individuals living with HIV (ILHIV) and on antiretroviral therapy (ART) in selected Ghanaian prisons to help inform policy.
Design/methodology/approach
The study adopted a qualitative approach involving in-depth interviews with 16 purposively selected ILHIV on ART from purposively selected prisons. Interviews were conducted between October and December 2022. Thematic analysis was performed using the ATLAS.Ti software.
Findings
Three themes were generated from the analysis: waking up to a positive HIV status; living with HIV a day at a time; and being my brother’s keeper: preventing HIV transmission. All participants underwent HIV screening at the various prisons. ILHIV also had access to ART although those on remand had challenges with refills. Stigma perpetuated by incarcerated individuals against those with HIV existed, and experiences of inadequate nutrition among incarcerated individuals on ART were reported. Opportunities to improve the experiences of the ILHIV are required to improve care and reduce morbidity and mortality.
Originality/value
Through first-hand experiences from ILHIV in prisons, this study provides the perception of incarcerated individuals on HIV care in prisons. The insights gained from this study can contribute to the development of targeted interventions and strategies to improve HIV care and support for incarcerated individuals.
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