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1 – 10 of over 2000

Abstract

Details

Taxing the Hard-to-tax: Lessons from Theory and Practice
Type: Book
ISBN: 978-1-84950-828-5

Abstract

Details

Taxing the Hard-to-tax: Lessons from Theory and Practice
Type: Book
ISBN: 978-1-84950-828-5

Article
Publication date: 28 January 2014

James Martinez

12899

Abstract

Details

Journal of Educational Administration, vol. 52 no. 1
Type: Research Article
ISSN: 0957-8234

Keywords

Book part
Publication date: 5 October 2015

Ivelisse Torres-Fernandez

The purpose of this chapter is to present an overview of two school-based outreach initiatives geared toward the promotion of psychological well-being in borderland children. This…

Abstract

The purpose of this chapter is to present an overview of two school-based outreach initiatives geared toward the promotion of psychological well-being in borderland children. This chapter discusses first Cruzando Fronteras, an outreach initiative that provided support to children impacted by the violence in the US-Mexico border through the use of liberation psychology and narrative approaches. This chapter then presents an overview of the Kimochis program, a social skills program focusing on the promotion of social–emotional learning and resilience in children Pre-K through third grade. This chapter also includes a reflection of my experience as a social justice advocate and concludes with a discussion of rewards and challenges inherent to social justice work.

Details

Living the Work: Promoting Social Justice and Equity Work in Schools around the World
Type: Book
ISBN: 978-1-78441-127-5

Keywords

Article
Publication date: 5 April 2011

Luca Cian and Sara Cervai

In the literature, there is a lack of tools able to catch the symbolic dimension of the brand image, which go beyond rational and emotional dimensions. This paper aims to find and…

3744

Abstract

Purpose

In the literature, there is a lack of tools able to catch the symbolic dimension of the brand image, which go beyond rational and emotional dimensions. This paper aims to find and test a new instrument, named “Multi‐Sensory Sort” (MuSeS).

Design/methodology/approach

MuSeS, a direct methodology of exploring the consumer's symbolic universe and the unconscious expectations, is composed of a set of projective techniques based on multi‐sensory stimuli.

Findings

The results showed how MuSeS allows one to collect in‐depth data, otherwise difficult to obtain through other kinds of surveys.

Practical implications

MuSeS is able to measure both the consumers' perceptions about the brand image concept (its potentials) and the characteristics that the customer wishes to find in the brand image (brand image future development).

Originality/value

Most of the tools created to investigate the brand image are based on questionnaires with attitude scales; this assumes that the brand image is a conscious and fully verbalized construct. The paper started from another assumption, trying to measure the non‐verbal and the unconscious brand image aspects, using instruments derived both from psychology and marketing.

Details

Qualitative Market Research: An International Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 28 December 2021

MCarmen Martínez-Victoria and Mariluz Maté-Sanchez-Val

The particular characteristics of agri-food cooperatives reduce their ability to access external financial resources. The purpose of this paper is to explore the factors…

Abstract

Purpose

The particular characteristics of agri-food cooperatives reduce their ability to access external financial resources. The purpose of this paper is to explore the factors influencing the agri-food cooperatives' trade credit operations by measuring their accounts receivable and comparing the results with agri-food investor-owned firms (IOFs).

Design/methodology/approach

The authors apply a partial adjustment model (PAM) estimated using a dynamic panel model with a two-step general method of moments (GMM) estimator to a sample of 11,930 Spanish agri-food cooperatives and IOFs for the period 2011–2018.

Findings

The study concludes that cooperatives and IOFs have an accounts receivable target, which they attempt to achieve rapidly. Cooperatives tend to behave as IOFs do, but they present lower adjustment coefficients. This difference seems to be explained by the unique characteristics of cooperatives which set different economic and social goals, not just profit maximization as IOFs. The findings show differences between the financial and commercial purposes of the cooperatives and IOFs as a result of their internal management policies. Larger cooperatives with access to external financial sources, positive cash flows and operational necessities will grant trade credit.

Originality/value

This study gives interesting implications for cooperative managers and policymakers to help them to understand the strategies behind trade credit policies. Previous empirical studies on the agri-food sector are scarce and focus on IOFs without considering the role of trade credit in European cooperatives.

Details

Agricultural Finance Review, vol. 82 no. 5
Type: Research Article
ISSN: 0002-1466

Keywords

Article
Publication date: 7 January 2019

Doreen Musimenta, Sylvia Naigaga, Juma Bananuka and Mariam Ssemakula Najjuma

The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda.

1538

Abstract

Purpose

The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda.

Design/methodology/approach

This study is cross-sectional and correlational and adopts firm-level data collected using a questionnaire survey of 210 financial services firms in Uganda from which usable questionnaires were received from 152 financial services firms.

Findings

Tax morale and compliance costs contribute up to 20.6 per cent of the variance in tax compliance of the financial services firms. Tax morale and tax compliance are positively and significantly associated. Results further indicate that compliance costs and tax compliance are positively and significantly associated. National pride and trust in government and its legal systems as dimensions of tax morale independently are significantly associated with tax compliance. Results also indicate that administration costs and specialist costs as dimensions of compliance costs individually are significantly associated with tax compliance.

Research limitations/implications

This study results should be generalized with caution, as they are limited to the financial services firms in Uganda.

Originality/value

Whereas there has been a number of studies on tax compliance in both developed and developing countries, this is the first study on the African scene to examine the contribution of tax morale and compliance costs on tax compliance of financial services firms in a single suite. It is unbelievable that the financial services firms, especially commercial banks which are highly regulated by the central bank in many developing countries, can afford to report tax payables year after year.

Details

Journal of Money Laundering Control, vol. 22 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 4 July 2016

Usman Aslam, Muhammad Ilyas, Muhammad Kashif Imran and Ubaid- Ur- Rahman

The purpose of this research is to investigate the detrimental effects of cynicism on organizational change. It presents an interactive and novel theoretical research model based…

3146

Abstract

Purpose

The purpose of this research is to investigate the detrimental effects of cynicism on organizational change. It presents an interactive and novel theoretical research model based on organizational cynicism. The study aims to determine the causes of cynicism and suggests remedies for it so that change may be implemented with the consensus of all stakeholders.

Design/methodology/approach

This is an associational study that aims to test the hypotheses of linear relationships among the variables used in the proposed model. Data have been collected from 417 employees, working for three public sector organizations, by using self-administrated questionnaires. The model proposed in this research has been tested by using regression analysis in Amos 22. The interactive effects have been examined by using Aguinis’s (2004) multiple moderated regression.

Findings

The results reveal that dispositional resistance increases the intention of an employee to exhibit withdrawal behavior and that organizational contextual factors have statistically significant relationships with employees’ withdrawal behavior and their job satisfaction. Moreover, the results of interactive effects are partially significant.

Practical implications

The Government of Pakistan, the managements of public sector organizations and workplace unions can resolve the issues of cynicism and job insecurity by involving employees in decision making and by building trust in change leaders. Employees’ participation and their trust in change leaders can decrease their intentions to exhibit withdrawal behavior and lessen the occurrences of organizational cynicism. In addition, trust in change leaders can raise job satisfaction, while job insecurity can decrease the job satisfaction levels of employees.

Originality/value

This research presents and examines a unique multiple interactive model of organizational cynicism. Until recently, a scant number of studies particular to Asian culture, have investigated the detrimental and interactive effects of cynicism on organizational change.

Details

Journal of Organizational Change Management, vol. 29 no. 4
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 14 November 2016

Muhammad Kashif Imran, Chaudhry Abdul Rehman, Usman Aslam and Ahmad Raza Bilal

In recent times, progression of technology and growing demands of customers have substantially influenced the services sector to introduce fast real-time mechanisms for providing…

7471

Abstract

Purpose

In recent times, progression of technology and growing demands of customers have substantially influenced the services sector to introduce fast real-time mechanisms for providing up-to-mark services. To meet these requirements, organizations are going to change their end-user operating systems but success rate of change is very low. The purpose of this paper is to address one of the practitioners’ complaint “no one tells us how to do it” and uncovers the indirect effects of knowledge management (KM) strategies: personalization and codification, toward organizational change via organizational learning and change readiness. The current study also highlights how organizational learning and change readiness are helpful to reduce the detrimental effects of organizational change cynicism toward success of a change process.

Design/methodology/approach

Temporal research design is used to get the appropriate responses from the targeted population in two stages such as pre-change (Time-1) and post-change (Time-2). In cumulative, 206 responses have been obtained from the banking sector of Pakistan.

Findings

The results of the current study are very promising as it has been stated that KM strategies have an indirect effect on successful organizational change through organizational learning and change readiness. Moreover, change cynicism has a weakening effect on a change process and can be managed through effective learning orientation of employees and developing readiness for change in organizations.

Research limitations/implications

Change agents have to use an optimal mix of personalization and codification strategies to develop learning environment and readiness for change in organizations that are beneficial for implementing a change successfully. Moreover, change readiness and organizational learning in the context of change are equally beneficial to reduce organizational change cynicism as well.

Originality/value

This study is introducing a unique model to initiate a change with the help of KM strategies, organizational learning and readiness for change.

Details

Journal of Organizational Change Management, vol. 29 no. 7
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 6 March 2017

Muhammad Kashif Imran, Ahmad Raza Bilal, Usman Aslam and Ubaid-Ur- Rahman

The most critical phase of a change process is change implementation and it is evident that the masterfully originated change process fails due to its poor implementation…

3155

Abstract

Purpose

The most critical phase of a change process is change implementation and it is evident that the masterfully originated change process fails due to its poor implementation. Therefore, the purpose of this paper is to profile how knowledge management (KM) strategies, personalization and codification, are helpful in successful change implementation by reducing employee cynicism and increasing the level of readiness for change.

Design/methodology/approach

Data were collected from 196 executives of National Bank of Pakistan at Time 1 (pre-implementation) and Time 2 (post-implementation) with the temporal research design. Multiple regression analysis is used to test the direct effect; Preacher and Hayes (2004) test is applied to measure the mediating effect and guidelines of Aguinis (2004) are followed for analyzing the moderating effect.

Findings

The result of the direct effect shows that both KM strategies have significant positive effect on successful change implementation. Further, mediation analysis proves that readiness for change partially mediates between KM strategies and successful change implementation. In addition, partial interactive effects of employee cynicism is observed between readiness for change and successful change implementation.

Research limitations/implications

The management should initiate steps to boost personalization and codification strategies at their optimal levels. This would ultimately be helpful to implement a successful change through developing readiness for change and reducing the employee cynicism regarding change.

Originality/value

The area of successful change implementation in the context of KM strategies was untapped, and is examined in this study.

Details

Journal of Enterprise Information Management, vol. 30 no. 2
Type: Research Article
ISSN: 1741-0398

Keywords

1 – 10 of over 2000