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1 – 10 of 320Busan (Pusan), Korea’s second largest city (population 3.6 million) and fifth busiest port in the world, is experiencing rapidly increasing trade, global connections, events, and…
Abstract
Busan (Pusan), Korea’s second largest city (population 3.6 million) and fifth busiest port in the world, is experiencing rapidly increasing trade, global connections, events, and resulting infrastructural projects. What should Busan do to better handle the social, political, and economic complexities brought by these changes?
To answer this question, this paper explores the relationship of globalization and culture, as treated by cultural anthropology. It also considers how the tools of applied social science and anthropology can be mobilized to help Busan and the southeast region of Korea deal with these challenges.
After introducing anthropological treatments of culture, globalization and global problems, I discuss how applied social science/anthropology is used in international business/trade, tourism, and transport/logistics, especially the third area. To show how applied social science can help transportation and logistics projects in Busan and Korea, I present lessons from case studies and examples in Denver, Colorado Springs, Chuuk (Truk, South Pacific), and Korea.
Applied social science and applied anthropology present a wealth of helpful methods and insights to help Busan and Korea improve planning, public participation, political, social and environmental issues in transport and logistics projects, and to help prevent ethical and budgetary lapses. Finally, I offer suggestions for initial training programs and future studies to help expedite these goals.
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Richmond Kumi, Richard Kwasi Bannor, Helena Oppong-Kyeremeh and Jennifer Ellah Adaletey
This paper examined tax compliance and its impact on agrochemical traders in Ghana.
Abstract
Purpose
This paper examined tax compliance and its impact on agrochemical traders in Ghana.
Design/methodology/approach
Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.
Findings
The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.
Originality/value
To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.
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David Alexander, Hélène de Brébisson, Cristina Circa, Eva Eberhartinger, Roberta Fasiello, Markus Grottke and Joanna Krasodomska
Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue…
Abstract
Purpose
Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein.
Design/methodology/approach
The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings.
Findings
This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words.
Originality/value
The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.
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Eric J. McNulty, Barry C. Dorn, Eric Goralnick, Richard Serino, Jennifer O. Grimes, Lisa Borelli Flynn, Melani Cheers and Leonard J. Marcus
To explicate the qualities of cooperation among leaders and their organizations during crisis, we studied the response to the 2013 Boston Marathon bombings. Through interviews and…
Abstract
To explicate the qualities of cooperation among leaders and their organizations during crisis, we studied the response to the 2013 Boston Marathon bombings. Through interviews and analysis, we discovered leaders successfully overcame obstacles that typically undermine collective crisis response. Qualitative analysis revealed five guiding behavioral principles that appeared to stimulate effective inter-agency leadership collaboration in high stakes. We draw upon concepts of collective leadership and swarm intelligence to interpret our observations and translate the findings into leader practices. We focus on replicable aspects of a meta- phenomenon, where collective action was greater than the sum of its parts; we do not evaluate individual leader behavior. Our findings provide a starting point for deeper exploration of how to bolster public safety by catalyzing enhanced inter-agency leadership behavior.
Fernanda Cigainski Lisbinski and Heloisa Lee Burnquist
This article aims to investigate how institutional characteristics affect the level of financial development of economies collectively and compare between developed and…
Abstract
Purpose
This article aims to investigate how institutional characteristics affect the level of financial development of economies collectively and compare between developed and undeveloped economies.
Design/methodology/approach
A dynamic panel with 131 countries, including developed and developing ones, was utilized; the estimators of the generalized method of moments system (GMM system) model were selected because they have econometric characteristics more suitable for analysis, providing superior statistical precision compared to traditional linear estimation methods.
Findings
The results from the full panel suggest that concrete and well-defined institutions are important for financial development, confirming previous research, with a more limited scope than the present work.
Research limitations/implications
Limitations of this research include the availability of data for all countries worldwide, which would make the research broader and more complete.
Originality/value
A panel of countries was used, divided into developed and developing countries, to analyze the impact of institutional variables on the financial development of these countries, which is one of the differentiators of this work. Another differentiator of this research is the presentation of estimates in six different configurations, with emphasis on the GMM system model in one and two steps, allowing for comparison between results.
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Using interview data from cadets (program participants) in the Reserve Officers’ Training Corp (ROTC), I examined the beliefs cadets have about obedience. I scrutinize their ideas…
Abstract
Using interview data from cadets (program participants) in the Reserve Officers’ Training Corp (ROTC), I examined the beliefs cadets have about obedience. I scrutinize their ideas about followership and leadership, adding to the discussion on romance of and ethical followership and demonstrating how many cadets fall somewhere in the middle with their beliefs about the role of their leaders and whether they should question, obey, and/ or disobey unethical or illegal orders.
Armin Mahmoodi, Milad Jasemi Zergani, Leila Hashemi and Richard Millar
The purpose of this paper is to maximize the total demand covered by the established additive manufacturing and distribution centers and maximize the total literal weight assigned…
Abstract
Purpose
The purpose of this paper is to maximize the total demand covered by the established additive manufacturing and distribution centers and maximize the total literal weight assigned to the drones.
Design/methodology/approach
Disaster management or humanitarian supply chains (HSCs) differ from commercial supply chains in the fact that the aim of HSCs is to minimize the response time to a disaster as compared to the profit maximization goal of commercial supply chains. In this paper, the authors develop a relief chain structure that accommodates emerging technologies in humanitarian logistics into the two phases of disaster management – the preparedness stage and the response stage.
Findings
Solving the model by the genetic and the cuckoo optimization algorithm (COA) and comparing the results with the ones obtained by The General Algebraic Modeling System (GAMS) clear that genetic algorithm overcomes other options as it has led to objective functions that are 1.6% and 24.1% better comparing to GAMS and COA, respectively.
Originality/value
Finally, the presented model has been solved with three methods including one exact method and two metaheuristic methods. Results of implementation show that Non-dominated sorting genetic algorithm II (NSGA-II) has better performance in finding the optimal solutions.
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When discussing the term “technology-facilitated violence” (TFV) it is often asked: “Is it actually violence?” While international human rights standards, such as the United…
Abstract
When discussing the term “technology-facilitated violence” (TFV) it is often asked: “Is it actually violence?” While international human rights standards, such as the United Nations' Convention on the Elimination of All Forms of Discrimination against Women (United Nations General Assembly, 1979), have long recognized emotional and psychological abuse as forms of violence, including many forms of technology-facilitated abuse (United Nations, 2018), law makers and the general public continue to grapple with the question of whether certain harmful technology-facilitated behaviors are actually forms of violence. This chapter explores this question in two parts. First, it reviews three theoretical concepts of violence and examines how these concepts apply to technology-facilitated behaviors. In doing so, this chapter aims to demonstrate how some harmful technology-facilitated behaviors fit under the greater conceptual umbrella of violence. Second, it examines two recent cases, one from the British Columbia Court of Appeal (BCCA) in Canada and a Romanian case from the European Court of Human Rights (ECtHR), that received attention for their legal determinations on whether to define harmful technology-facilitated behaviors as forms of violence or not. This chapter concludes with observations on why we should conceptualize certain technology-facilitated behaviors as forms of violence.
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Brent D. Ruben, Richard De Lisi and Ralph A. Gigliotti
In response to both the lack of formal leadership training and the challenges facing leaders across higher education, a number of programs are being planned and initiated at…
Abstract
In response to both the lack of formal leadership training and the challenges facing leaders across higher education, a number of programs are being planned and initiated at colleges and universities. This application brief highlights the conceptual foundations, structural components, and operational considerations of one such program, the Rutgers Leadership Academy (RLA). RLA was created to provide an integrated leadership development program for individuals in academic, administrative, and professional programs who aspire to assume or advance in leadership positions. The program is theory-based, and emphasizes leadership, communication, and organizational concepts and competencies. Somewhat uniquely, it is designed for both academic and administrative leadership positions, and it highlights the importance of informal as well as formal leadership roles, among other core topics. We have found the proposed model to be useful in developing high-quality leadership initiatives for our institution, and the core components of the model and initial outcomes may be of use to others in their leadership development efforts.