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Article
Publication date: 31 December 2001

Inger Jensen

This paper presents a platform for analysing public relations in the future. The author suggests a reintroduction of concepts of the public sphere in public relations theory and…

2407

Abstract

This paper presents a platform for analysing public relations in the future. The author suggests a reintroduction of concepts of the public sphere in public relations theory and calls attention to an emerging function of the public sphere. This function is called the public sphere of organisational legitimacy and identity. Further, the paper describes three different concepts of the company in society. These concepts are labelled “The economically successful but socially innocent company”, “The economically successful and legal company”, and “The economically successful, legal and responsible company”. Examples are provided to show that these three images represent a historical trend and that they logically exclude each other, but that they prevail simultaneously. The role of public relations is analysed in relation to each of the three concepts of the company. Combined with the analytical concepts of the emerging functions of public sphere they are suggested by the author as an analytical framework for reflecting potential viable or problematic aspects in the future.

Details

Journal of Communication Management, vol. 6 no. 2
Type: Research Article
ISSN: 1363-254X

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Article
Publication date: 23 January 2009

Catherine Dhanjal

The purpose of this paper is to provide an overview of the recent Axiell conference on entrepreneurial activities in relation to libraries in the public sector.

764

Abstract

Purpose

The purpose of this paper is to provide an overview of the recent Axiell conference on entrepreneurial activities in relation to libraries in the public sector.

Design/methodology/approach

Provide an overview of the conference.

Findings

Provides an overview of the conference.

Research limitations/implications

Provides an overview of the conference subject to the author's interpretation.

Practical implications

Provides case studies and thoughts on entrepreneurship from the public library and other sectors which could be used to spark ideas for libraries in the public sector and beyond to help reinvent their services and offerings in the wake of Google, Amazon and other “competitor” services.

Originality/value

Of interest to librarians in the public sector and beyond, in the UK and Nordic countries and further afield. A shorter version of this paper appears on the Axiell web site.

Details

Library Hi Tech News, vol. 26 no. 1/2
Type: Research Article
ISSN: 0741-9058

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Article
Publication date: 1 May 1988

Joan Williamson

The problems of One‐Man‐Bands (OMBs) began to be taken seriously in the early 1980s when the Aslib OMB group was formed. The group received considerable attention in the…

347

Abstract

The problems of One‐Man‐Bands (OMBs) began to be taken seriously in the early 1980s when the Aslib OMB group was formed. The group received considerable attention in the professional press, and became the object of a study by Judith Collins and Janet Shuter who identified them as “information professionals working in isolation”. Many of the problems identified in the Collins/Shuter study remain — not least of these being the further education and training needs of OMBs. These needs are studied in this report. The author has firstly done an extensive survey of the literature to find what has been written about this branch of the profession. Then by means of a questionnaire sent to the Aslib OMB group and the National Council for Voluntary Organisations (INVOG), training and education needs have been pinpointed. Some of these needs have then been explored in greater detail by means of case studies. The author found that the most common deterrents to continuing education and training were time, cost, location, finding suitable courses to cover the large variety of skills needed and lastly, lack of encouragement from employers. The author has concluded by recommending areas where further research is needed, and suggesting some solutions to the problems discussed.

Details

Library Management, vol. 9 no. 5
Type: Research Article
ISSN: 0143-5124

Keywords

Available. Content available
Book part
Publication date: 30 September 2019

Jacob Dahl Rendtorff

Abstract

Details

Philosophy of Management and Sustainability: Rethinking Business Ethics and Social Responsibility in Sustainable Development
Type: Book
ISBN: 978-1-78973-453-9

Available. Open Access. Open Access
Article
Publication date: 25 June 2024

Arvid Nikolai Kildahl, Kristin Storvik, Elisabeth Christina Wächter, Tom Jensen, Arvid Ro and Inger Breistein Haugen

Distinguishing between autism characteristics and trauma-related symptoms may be clinically challenging, particularly in individuals who have experienced early traumatisation…

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Abstract

Purpose

Distinguishing between autism characteristics and trauma-related symptoms may be clinically challenging, particularly in individuals who have experienced early traumatisation. Previous studies have described a risk that trauma-related symptoms are misinterpreted and/or misattributed to autism. This study aims to describe and explore assessment strategies to distinguish autism and early traumatisation in the case of a young woman with mild intellectual disability.

Design/methodology/approach

A clinical case study outlining assessment strategies, diagnostic decision-making and initial intervention.

Findings

A multi-informant interdisciplinary assessment using multiple assessment tools, together with a comprehensive review of records from previous assessments and contacts with various services, was helpful in distinguishing between autism and trauma. This included specific assessment tools for autism and trauma. Autism characteristics and trauma-related symptoms appeared to interact, not merely co-occur.

Originality/value

The current case demonstrates that diagnostic overshadowing may occur for autism in the context of early trauma. The case further highlights the importance of not ascribing trauma-related symptoms to autism, as service provision and treatment need to take account of both. Overlooking autism in individuals who have experienced early traumatisation may result in a risk that intervention and care are not appropriately adapted, which may involve a risk of exacerbating trauma symptoms.

Details

Advances in Autism, vol. 10 no. 3
Type: Research Article
ISSN: 2056-3868

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Article
Publication date: 28 May 2020

Astrid Rudyanto and Kashan Pirzada

The purpose of this study is to examine the moderating effect of sustainability reporting on the relationship between tax avoidance and firm value. This study also examines the…

3325

Abstract

Purpose

The purpose of this study is to examine the moderating effect of sustainability reporting on the relationship between tax avoidance and firm value. This study also examines the moderating effect of sustainability reporting in both environmentally sensitive firms and non-environmentally sensitive firms.

Design/methodology/approach

This research uses moderated panel regression with 596 observations and 734 observations for cash effective tax rate (ETR) and generally accepted accounting principles effective tax rate (GAAP ETR) of firms listed on the Indonesian Stock Exchange between 2014 and 2016. Tax avoidance is measured by both cash ETR and GAAP ETR.

Findings

This paper shows that sustainability reporting moderates the relationship between tax avoidance (GAAP ETR) and firm value. The results show that GAAP ETR has a negative association with firm value in non-environmentally sensitive firms and a positive association with firm value in environmentally sensitive firms. Consequently, the sustainability report alters only the effect of GAAP ETR on firm value in non-environmentally sensitive firms. The results imply that, unlike environmentally sensitive firms, non-environmentally sensitive firms need sustainability reporting to reduce the reputational costs of tax avoidance.

Originality/value

How shareholders view tax avoidance remains unclear; research on this topic often fails to produce a uniform result. The present research fills this gap by using the existence of sustainability reporting as proof of companies’ ethical motivations to moderate the association of tax avoidance and firm value, which has not been discussed in previous research.

Details

Social Responsibility Journal, vol. 17 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

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Book part
Publication date: 19 October 2020

Xin Zhao, Greg Filbeck and Ashutosh Deshmukh

Prior studies document increased share repurchase activity after the temporary tax holiday under the American Jobs Creation Act (AJCA) of 2004. Our study examines the moderating…

Abstract

Prior studies document increased share repurchase activity after the temporary tax holiday under the American Jobs Creation Act (AJCA) of 2004. Our study examines the moderating effect of financial statement readability on share repurchases in response to a temporary reduction in repatriation tax. Building on prior literature, we argue that firms with excess cash overseas, despite the lack of investment opportunities, produce less readable financial statements to hide bad news. We find that firms with less readable financial statements initiated higher levels of share repurchases after the AJCA. Our results contribute to the existing literature showing (1) firms hold excess cash overseas mainly for tax reasons rather than for nontax reasons such as precautionary motives or empire-building concerns and (2) firms return excess funds to investors rather than squander the funds once the tax cost of repatriation is reduced. Firms that suffer from the overinvestment problem using hard-to-read financial statements to hide the bad news of a lack of investment opportunities are more likely to benefit from the tax cut. Our study provides timely evidence of potential firm response to the 2017 Tax Cut and Jobs Act, which permanently removes the repatriation tax.

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Book part
Publication date: 20 June 2024

David Tree and Dilin Wang

This study explores the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms with…

Abstract

This study explores the relationship between firm value and conforming tax avoidance (tax avoidance that does not create a book-tax difference). Tax avoidance provides firms with more cash and creates value. However, conforming tax avoidance has costs, such as lower book income, and these costs potentially lower firm value. As such, it is unclear whether conforming tax avoidance is positively or negatively correlated with firm value. We use a measure of conforming tax avoidance that was recently introduced in the literature, and bifurcate tax avoidance into conforming and nonconforming portions using a large sample. We present evidence that investors place a negative value on conforming tax avoidance for the average firm. We also examine the top quartile based on the measure of conforming tax avoidance and find a positive correlation between firm value and conforming tax avoidance for this subsample.

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Expert briefing
Publication date: 18 December 2018

Denmark's immigration impact.

Details

DOI: 10.1108/OXAN-DB240661

ISSN: 2633-304X

Keywords

Geographic
Topical
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Article
Publication date: 9 July 2018

Charlotte Morland and Inger Johanne Pettersen

The purpose of this paper is to understand how changes in technological devices, implemented to increase productivity and enhance performance are translated by medical professions…

1155

Abstract

Purpose

The purpose of this paper is to understand how changes in technological devices, implemented to increase productivity and enhance performance are translated by medical professions in their clinical work. As organizations become more technology dependent by digitalization, deeper understanding of change processes will enhance change outcomes.

Design/methodology/approach

A case study based on interviews, observations, on site and document analyses is undertaken to study the use of electronic speech recognizer (SR). An actor network theory (ANT) approach is used to address practice.

Findings

Doctors diversely adjust to the new technology. The use of the SR technology was negotiated and translated by the doctors. The technology was continuously re-designed and interacting with the human actors. In the translation process, powerful actors (doctors) influence outcome of changes, and thus, they affect the effectiveness of the change initiatives.

Research limitations/implications

The theoretical approach enables a detailed and rich understanding of the sociology of technology. Future research should go deeper into case studies in other contexts.

Practical implications

Technology is not deterministic entities, and politicians and managers should pay attention to how technology interact with key actors in implementation of system (technology) changes. The design and use phases implicate on the effect of such changes.

Social implications

In order to successfully manage change processes, powerful actors should be motivated to actively participate in the design and the implementation phases in order to design and redesign the functions and roles of technologies.

Originality/value

The theoretical approach (ANT) addresses technology according to the concept of sociomateriality. This approach enables understanding technology, people and organizations as entangled (integrated). The theoretical concepts developed knowledge to gain deeper and wider understanding of the role of technology in managing of performance and productivity initiatives.

Details

International Journal of Productivity and Performance Management, vol. 67 no. 6
Type: Research Article
ISSN: 1741-0401

Keywords

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