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Article
Publication date: 29 June 2023

Astrid Rudyanto, Julisar Julisar and Debora Debora

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association…

2591

Abstract

Purpose

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.

Design/methodology/approach

This study employs a multiple regression method for 147 manufacturing firms listed on the Indonesia Stock Exchange during the pandemic era.

Findings

Political connection has no association with tax aggressiveness. However, political connection has a negative (positive) association with tax aggressiveness in more (less) ethical firms. The results are robust after controlling for year-fixed effects, endogeneity issues and other tax aggressiveness measurements.

Originality/value

Political connection is often cited as the driver of unethical business, including tax aggressiveness. However, this paper claims and finds that political connection is a double-edged sword. Ethical firms use political connection to reduce their tax aggressiveness, and vice versa. Previous research has paid little attention to this topic. This paper also uses COVID-19 as a natural experiment to highlight the importance of corporate social responsibility activities as business ethics.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

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Article
Publication date: 11 October 2019

Debora Card and Craig Nelson

With the US unemployment rate at 50-year lows and the increased use of automation expected to force organizations to replace or retrain over 25 per cent of their workforce…

2037

Abstract

Purpose

With the US unemployment rate at 50-year lows and the increased use of automation expected to force organizations to replace or retrain over 25 per cent of their workforce, enterprises need new ways to re-skill employees to prepare for future needs.

Design/methodology/approach

The authors spoke with HR leaders of different enterprises to see how they will adapt to the future of work with the combination of automation in the workplace. After gaining insights from multiple sources, they were able to come to some conclusions on how the future of work is shaping up to be.

Findings

After gaining insights, they were able to find that companies that seek to combine the best of human ingenuity, empathy and change resilience with the prudent use of automation and re-skilling will be leading the workforce of the future.

Originality/value

This paper from ISG was created to give insights into Strategic HR Review from real customers and research conducted. This paper gives valuable insights on how enterprises are actually re-skilling employees to adapt to the rise of automation and IT skills gap.

Details

Strategic HR Review, vol. 18 no. 6
Type: Research Article
ISSN: 1475-4398

Keywords

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Article
Publication date: 1 March 1988

J. RICHARD McFERRON, DAVID M. LYNCH, LEE H. BOWKER and DEBORA L. KNEPP

Using data from a random sample of chief liberal arts academic officers in American colleges and universities, the authors have examined formal methods for evaluating the liberal…

46

Abstract

Using data from a random sample of chief liberal arts academic officers in American colleges and universities, the authors have examined formal methods for evaluating the liberal arts, resource allocation policies of chief liberal arts academic officers, and factors which influence these evaluations. The liberal arts are defined as the natural sciences, social sciences, and humanities. Data were presented on 14 evaluation factors related to distinct dimensions of department and program excellence. Findings suggest that “resources for excellence” are unevenly distributed among departments. If the educational goal of the 1980s — quality education — is to be met, these inconsistencies in resource allocations must be corrected.

Details

Journal of Educational Administration, vol. 26 no. 3
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 26 May 2022

Ethan Haymovitz, Kelly Barrett, Brianda Torres-Conley, Allison Schaefer, Rebecca Zimmerman, Yaara Zisman-Ilani and Debora M. Ortega

A single conceptualization of mental health based on empirical research has yet to be adopted by researchers and practitioners. This paper aims to explore how diverse Americans…

213

Abstract

Purpose

A single conceptualization of mental health based on empirical research has yet to be adopted by researchers and practitioners. This paper aims to explore how diverse Americans define mental health. The aim of the study was to build a conceptualization of the term “mental health”, using qualitative and quantitative methods, on the basis of definitions provided by an ethnically diverse sample of lay-people and professionals.

Design/methodology/approach

Concept mapping methods, including multidimensional scaling and hierarchical cluster analysis, were applied to 146 statements generated by 125 participants of diverse American racial and ethnic groups. The resulting concept map was inspected visually, quantitatively and qualitatively.

Findings

Out of the 146 statements, 8 overarching themes emerged from multidimensional scaling and hierarchical cluster analysis. Themes include Well-being, balance, coping, adaptability, relational, self, lack of mental illness and physical. T-tests revealed statistically significant differences on ratings of importance for statements within the theme “Lack of Mental Illness” from those included in “Well-Being”, “Balance” and “Coping.” Statements included in the theme “Lack of Mental Illness” were rated least essential to the construct of mental health. The “Self” cluster appeared at the center of the data visualization, suggesting that Americans believe that self is essential to the construct in question.

Practical implications

This mixed-method study is consistent with prior evidence that mental health and mental illness might best be considered separate constructs (Westerhof and Keyes, 2010). A logical follow-up might examine why the concept of “Self” emerges centrally as it would help mental health practitioners and policymakers to focus their understanding of mental health to improve mental health interventions.

Originality/value

Understanding that the concept of “Self” is central to Americans’ conceptualizing of mental health may help mental health practitioners and policymakers to focus their efforts in delivering targeted mental health interventions.

Details

Journal of Public Mental Health, vol. 21 no. 3
Type: Research Article
ISSN: 1746-5729

Keywords

Available. Open Access. Open Access
Article
Publication date: 26 November 2024

Debora Tortora, Cinzia Genovino, Federico De Andreis, Francesca Loia and Maria Teresa Cuomo

This study intends to analyze the relationship between the digital maturity of SMEs and intellectual capital, investigating the determining factors. Starting from the endowment in…

247

Abstract

Purpose

This study intends to analyze the relationship between the digital maturity of SMEs and intellectual capital, investigating the determining factors. Starting from the endowment in terms of intellectual capital and evaluating Management Style, Decision-Making Competences, and Business Network, a model is proposed aiming to provide a comprehensive measure of SMEs’ digital maturity and thus to improve understanding and, consequently, effectiveness. The empirical analysis allows assessing the validity and applicability of the suggested model, providing valuable insights for the improvement of digital strategy and competitiveness of SMEs in the Amalfi Coast Tourist District (Italy), with evident implications also for policymakers and the community.

Design/methodology/approach

A mixed-methods research strategy was utilized to confirm research hypotheses that were derived from literature review. The field study was organized into two separate phases: the first phase, which is qualitative, employed focus groups comprising key stakeholders (managers and entrepreneurs) from various companies within the Amalfi Coast Tourist District. This phase adhered to the principles of homogeneity (to facilitate deeper discussions) and heterogeneity (to allow for a broader range of viewpoints among participants). The insights gathered from these preliminary focus groups informed the subsequent quantitative phase. In this second phase, structured interviews were conducted using a questionnaire to probe the participants’ views on digital maturity. This analysis involved 94 companies, all part of the Amalfi Coast Tourist District, assessing their digitalization levels and highlighting key management attributes. Logistic regression was applied to quantitatively analyze the data, effectively assessing the impact of various independent variables (such as Management Style, Decision-Making Competencies and Business Network) on the dependent variable, digital maturity. Employing both qualitative and quantitative methods provides a thorough and nuanced understanding of the digital maturity landscape within the specified context.

Findings

The main results suggest the existence of a correlation between the analyzed variables and digital maturity. Innovation, indeed, increases by applying a data-driven leadership style. Intellectual capital (measured in its three components of human capital: decision-making competences; structural capital: management style; and relational capital: business network) influences digital maturity, although some of the variables used are not equally weighted.

Originality/value

The main contribution of this article is to provide an in-depth understanding of the company components that favor digital maturity, to support strategic choices oriented towards a conscious digital transition. The results enrich the existing literature on intellectual capital in terms of its contribution to the digitalization of organizations, which can be a critical success factor in the context of SMEs.

Details

Journal of Intellectual Capital, vol. 25 no. 7
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 1 October 2024

Cristian Castillo, Marta Viu-Roig, Eduard J. Alvarez-Palau and Debora Gottardello

This research comprehensively analyses the profound impact of Digital Transformation and Process Innovation (DT&PI) on business models (BMs) in the Food Service Sector (FSS)…

104

Abstract

Purpose

This research comprehensively analyses the profound impact of Digital Transformation and Process Innovation (DT&PI) on business models (BMs) in the Food Service Sector (FSS), especially in the post-pandemic context. The study is guided by three primary research questions: (1) Identifying key FSS players and their interconnections, (2) Understanding the differentiation strategies these entities employ and (3) Assessing how COVID-19 has altered their BMs.

Design/methodology/approach

The study utilises a rigorous methodology, starting with a thorough analysis of the Business Model Canvas (BMC) for 100 prominent Spanish FSS firms, culminating in a comprehensive sector-wide BMC. Cluster analysis is then applied to group firms based on common attributes and relationships identified in the overall BMC. Additional insights are gathered through semi-structured interviews with representatives from FSS companies.

Findings

The study identifies five distinct clusters of FSS companies, each defined by unique BM strategies. These strategies mainly focus on sales and distribution channels, differentiating between those using multiple channels and those solely relying on digital platforms. Importantly, the study shows that digital transformation in the FSS was already in progress before the pandemic but was greatly expedited by it. COVID-19 stimulated the digitalisation of services, expanding sales channels and diversifying customer engagement.

Originality/value

This research enriches the dynamic capabilities theory by examining how DT&PI influence BM innovation in the FSS, highlighting adaptation to technological trends. It offers a fresh perspective on value creation and stakeholder interaction, contributing to the foundational theory for future FSS BM research.

Details

British Food Journal, vol. 126 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

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Article
Publication date: 27 November 2023

Richard Jaffu, Sinyati Ndiango, Ruth Elias, Debora Gabriel and Denis Ringo

This study aimed to examine the influence of psychological capital on the students' academic success in a PhD journey in Tanzania.

178

Abstract

Purpose

This study aimed to examine the influence of psychological capital on the students' academic success in a PhD journey in Tanzania.

Design/methodology/approach

A cross-sectional survey design was used and data were collected through structured questionnaires from 200 PhD students in Tanzania. Confirmatory factor analysis was used to test the measurement model. The hypotheses were empirically tested using structural equation modeling (SEM).

Findings

The findings affirm that psychological capital in terms of hope, self-efficacy, resilience and optimism are significant predictors of students' academic success in a PhD journey.

Originality/value

To the best of the authors' knowledge, this paper is among the first to comprehensively examine the influence of psychological capital on students' academic success in PhD studies. Previous studies have primarily focused on the undergraduate level. Additionally, this study extends the applicability of conservation of resource (COR) theory to the context of PhD students, demonstrating that psychological capital serves as a crucial resource for them to achieve success in their PhD studies.

Details

Journal of Applied Research in Higher Education, vol. 16 no. 5
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 26 January 2024

Débora Domingo-Calabuig, Javier Rivera-Linares, Laura Lizondo-Sevilla and José Luis Alapont-Ramón

City planning and construction have embraced circular economy principles, converting them into various indicators. Particularly in the European context, the question “what…

137

Abstract

Purpose

City planning and construction have embraced circular economy principles, converting them into various indicators. Particularly in the European context, the question “what architecture for circularity?” is answered with policies focusing on techniques, materials and disassembling construction. This paper analyzes a new approach to sustainable design and explores the concept of Km0 architecture. The objective is to demonstrate the design strategies of a contemporary architecture based on local resources and knowledge, an architecture that works with the shortest possible loop in circularity, i.e. with the cycle that consumes the least amount of energy.

Design/methodology/approach

The paper presents two ways of understanding sustainability in architecture: the first as a result of policies and the second associated with the design and innovative-based New European Bauhaus initiative. Within the scope of this last understanding, the authors analyze three cases on the Spanish Mediterranean coast that have recently received media attention and prominence. The selection responds to a specific climate adaption through a certain typological and functional diversity of the works.

Findings

The studied cases exhibit a more equitable and cost-effective circularity based on the time factor, have long life-cycle designs and serve as repositories of cultural identity. Km0 architecture reduces emissions using local resources and mitigates environmental conditions by combining traditional and modern design strategies.

Originality/value

This paper fulfills an identified need to study the local understandings of the built environment that would ensure a more fair and inclusive European green transformation.

Details

Open House International, vol. 49 no. 5
Type: Research Article
ISSN: 0168-2601

Keywords

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Article
Publication date: 4 February 2021

Debora Jeske

More and more organizations have resorted to the employment of monitoring software to keep track of employees’ everyday performance and task completion. The current paper aims to…

2580

Abstract

Purpose

More and more organizations have resorted to the employment of monitoring software to keep track of employees’ everyday performance and task completion. The current paper aims to outline the capabilities, pros and cons of monitoring for employees. Several recommendations for Human Resources (HR) professionals are outlined to inform best practice.

Design/methodology/approach

This paper summarizes recent literature and trends on electronic monitoring aimed at remote workers, focusing specifically on trends observed in the UK and the USA.

Findings

The number of pros and cons, as well as the resulting recommendations for HR professionals, outline how technology may aid – but also undermine – performance.

Originality/value

The summary of capabilities, pros and cons represents a snapshot of current monitoring practices. The recommendations will give readers an overview of all the aspects and factors that ought to be considered when monitoring software and related tools are selected.

Details

Strategic HR Review, vol. 20 no. 2
Type: Research Article
ISSN: 1475-4398

Keywords

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Article
Publication date: 7 August 2017

Debora Scarpato, Giacomo Rotondo, Mariarosaria Simeone, Andrés Gómez and Pilar Gutiérrez

The purpose of this paper is to explore food safety attitudes among a sample of Spanish consumers and determine which variables, among those studied, most affect the probability…

675

Abstract

Purpose

The purpose of this paper is to explore food safety attitudes among a sample of Spanish consumers and determine which variables, among those studied, most affect the probability of the consumer being attentive to food safety.

Design/methodology/approach

The study was conducted using a logit model. From the questionnaire 20 binary category variables were identified. Having selected the variable “Are you worried about safety food” as a dependent variable, the authors used binary logistic regression (Aldrich and Nelson, 1984; Borooah, 2002) to ascertain in what way the remaining 19 variables affect the likelihood of the consumer being particularly attentive to the healthiness and safety of food purchased.

Findings

The probability of the consumer being particularly attentive to food healthiness and safety, for the sample in question, is higher in consumers who stated that they were familiar with organic products, those who are attentive to fat contents in foods and those who value the presence of quality certification positively.

Research limitations/implications

Future research into Spanish consumers with the same methodology should target a larger sample in several Spanish cities.

Originality/value

This paper investigates not only Spanish consumer attitudes to food safety, but also how other variables can influence the probability of the consumer being concerned about food safety. This approach may be very useful for food companies to determine what strategies to adopt to attract the category of consumers who lend special importance to the food safety variable in their purchases.

Details

British Food Journal, vol. 119 no. 8
Type: Research Article
ISSN: 0007-070X

Keywords

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