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Article
Publication date: 18 August 2022

Hong Fan and Liqiang Chen

The purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging…

3194

Abstract

Purpose

The purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging economy such as China.

Design/methodology/approach

The authors study a large sample of Chinese public firms from 2011 to 2017 using a panel regression model. In addition, a change analysis, an instrument variable test and alternative measures/samples are implemented as robustness tests.

Findings

Firms adopting innovative business strategy are more tax aggressive overall. However, innovative firms with political connections are less tax aggressive compared to those without political connections.

Originality/value

This paper contributes to the understanding of firms' tax behaviors in an emerging economy setting. It suggests that there are costs associated with political connections, such as foregone tax saving opportunities, which are understudies in the prior literature.

Details

China Accounting and Finance Review, vol. 25 no. 2
Type: Research Article
ISSN: 1029-807X

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Article
Publication date: 1 April 1984

Diathane Ltd, manufacturers of printed circuit boards, are pleased to announce two new appointments to the Board of Directors.

25

Abstract

Diathane Ltd, manufacturers of printed circuit boards, are pleased to announce two new appointments to the Board of Directors.

Details

Circuit World, vol. 11 no. 1
Type: Research Article
ISSN: 0305-6120

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Book part
Publication date: 3 September 2020

Deneca Winfrey Avant, Doris Houston and LaTasha Nesbitt

Within the social work and human service professions, a practitioner’s ability to engage with and assess the needs of marginalized clients can be a high-stakes proposition. If…

Abstract

Within the social work and human service professions, a practitioner’s ability to engage with and assess the needs of marginalized clients can be a high-stakes proposition. If biases and cultural misunderstandings exist during the client engagement and treatment process, vital services such as domestic violence counseling psychotherapy, substance abuse treatment, and elder care can be compromised. The purpose of this chapter is to examine master’s level social work students’ self-perceived “readiness for practice” with diverse populations. Readiness for practice was assessed by two-course assignments: (1) “critical reflectivity assessment” and (2) development of a “cultural competence work plan.” Results revealed that most students overestimated their ability to work with diverse populations at the onset of instruction. However, at the end of the course, students were able to analyze their beliefs and assumptions about diverse, marginalized populations; analyze the concepts of power and privilege as it is manifested within society; and articulate a plan for continued knowledge and skill development beyond the classroom setting.

Details

Cultural Competence in Higher Education
Type: Book
ISBN: 978-1-78769-772-0

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Book part
Publication date: 11 August 2021

Frederick J. Brigham, John William McKenna, Christopher M. Claude and Michele M. Brigham

This chapter summarizes issues related to the accurate and timely identification of students with emotional and/or behavioral disorders (EBDs) as well as identifying need…

Abstract

This chapter summarizes issues related to the accurate and timely identification of students with emotional and/or behavioral disorders (EBDs) as well as identifying need, planning interventions, and monitoring outcomes. First, we describe ongoing issues and concerns with accurate (e.g., minimization of false positives and false negatives) and timely (e.g., improved service delivery by being more responsive to students in need of special education) identification of students with emotional disturbance (ED).1 Next, we describe general assessment methods and considerations that may contribute to improved service delivery. We close this chapter with a discussion of the critical role that accurate and timely identification plays in the provision of opportunity and the attainment of free appropriate public education (FAPE) mandates.

Details

Traditional and Innovative Assessment Techniques for Students with Disabilities
Type: Book
ISBN: 978-1-83909-890-1

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Book part
Publication date: 1 August 2024

Denice Adkins, Jenny Bossaller, Ericka Butler, Wilson Castaño, Hyerim Cho and Joe Kohlburn

This chapter presents the final results of a three-phase research project conducted between January and November 2022, consisting of a survey, interviews, and an environmental…

Abstract

This chapter presents the final results of a three-phase research project conducted between January and November 2022, consisting of a survey, interviews, and an environmental scan. During Phase 1, a survey was distributed to library managers and directors representing a variety of socioeconomic settings across the United States. It focused on population density and the urban/rural divide. Results from that survey revealed public librarians’ concerns about their local government’s response, patrons’ refusal to receive accurate information, and the propagation of misinformation on social media. Phase 2 involved interviewing 29 library managers and directors, focusing on their pandemic response stories. The interviews found that library leaders were frustrated by uncertainty, a lack of authoritative, trusted local information to guide their decision-making, which they could provide to the public, and the politicization of data and information. Phase 3 consisted of an environmental scan of 13 communities, from small towns to urban hubs, examining how external community factors influenced libraries’ community engagement and staff support. Across each phase of the study, the authors found examples of libraries and management committed to their communities despite uncertainties and political differences.

Details

Reading Workplace Dynamics: A Post-Pandemic Professional Ethos in Public Libraries
Type: Book
ISBN: 978-1-83797-071-1

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Article
Publication date: 1 January 1972

B. Weyman, A. Weyman and J. Davis

In 1967 Aslib Research and Development Department published a note describing experimental work on computer‐aided typesetting, and announcing that further research was planned…

37

Abstract

In 1967 Aslib Research and Development Department published a note describing experimental work on computer‐aided typesetting, and announcing that further research was planned. The proposed programme of work was carried out by the authors of the present paper, during their sojourns as members of the Department. The results are here reported.

Details

Program, vol. 6 no. 1
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 26 September 2024

Kristin S. Williams

This paper aims (1) to create a sense of resonance with Maida Herman Solomon and her ideas, (2) to inspire a reconsideration of current management history (the unquestioned block…

22

Abstract

Purpose

This paper aims (1) to create a sense of resonance with Maida Herman Solomon and her ideas, (2) to inspire a reconsideration of current management history (the unquestioned block box of dominant figures, dominant foci and dominant practices), (3) to bring Solomon’s contributions to clinical social work into present discourse in management and organizational studies and (4) to foster recognition for Solomon in her own field of social work, as forerunner in a developing profession. Guiding this study is the question: “What are Solomon’s key contributions and why is she overlooked?”

Design/methodology/approach

This paper features a novel methodology, ficto-feminism. The feminism in ficto-feminism is presented as ontology, epistemology, method and mode of writing. Ficto-feminism combines polemical (or prowoman writing) with aspects of collective biography, autoethnography and fictocriticism. As such, the paper contributes to the emerging feminist tradition of writing differently. The approach is an embodied and reflexive approach that engages with history to investigate the absence of women.

Findings

Maida Solomon was an educator, researcher, practitioner and advocate. Her contributions to the development and practice of clinical social work spanned over 60 years, and yet, she is little more than a footnote in the history of the field. Her contributions include authoring and implementing graduate programming, which continues to be the taken for granted training; penning some of the most seminal works and advancing theory; introducing academic and scientific approaches, which saw the field professionalize and adopt new standards; and helping to change the way that society thought about mental health and sexual health. A confluence of factors contributes to her marginalization and neglect: gender, ethnicity, the feminized field of social work and the stigmatized focus for her practice.

Originality/value

The paper combines assertive autobiographical and literary strategies to foreground an overlooked female leader in the field of clinical social work, namely, Maida Solomon. Drawing on biographical material, literature, media and archival material, this paper features a fictional but truthful conversation between the present-day author/writer/historian and the posthumous, historical protagonist (Maida Solomon). In so doing, the engagement with history is both one that deconstructs while reconstructing a historical account with both aesthetic and political implications.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

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Article
Publication date: 7 August 2023

Teddy Ossei Kwakye and Kamran Ahmed

The study examines the mediating role of accounting information quality (AQ), a proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus…

757

Abstract

Purpose

The study examines the mediating role of accounting information quality (AQ), a proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus to highlight how AQ provides a mechanism through which a company's business strategy affects its COE.

Design/methodology/approach

The research study utilises data from 12,100 firm-year observations of United States (US) non-financial firms from 2001 to 2017, drawn from multiple databases, and employs the bootstrapping method of mediation analysis to test the indirect effect of AQ on the business strategy–COE relationship. The authors rely on Miles and Snow's two pure business strategy typologies, prospectors and defenders and use innate accrual quality and implied COE models to measure AQ and COE, respectively.

Findings

The results suggest that AQ partially mediates the relationship between business strategy and COE. The authors document that while innovative-oriented prospector firms have a lower AQ and a higher implied COE, efficiency-oriented defenders are associated with a higher AQ and lower COE. The higher (lower) COE of prospector (defender) firms is observed to be partly due to their lower (higher) AQ. The results indicate that while the idiosyncratic risk implied in firms' strategic orientation can directly influence their COE, the business strategy implications on firms' COE can be indirect through their AQ, a source of information risk.

Research limitations/implications

Due to data limitation, it was not possible to measure all possible methods of measuring implied COE.

Practical implications

The paper highlights the role of firm's business strategy in pricing decisions by investors.

Originality/value

The paper contributes to the existing literature by providing evidence that AQ, a proxy for information risk, is a mechanism through which business strategy affects firms' COE. The authors thus complement extant literature to empirically test the information risk effect inherent in strategic orientation on security pricing.

Details

Journal of Applied Accounting Research, vol. 25 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 2 November 2017

Stephani Granato, Shannon Boone, Shane Kuhlman and Phillip N. Smith

The interpersonal theory of suicide proposes that fearlessness about death, one aspect of the capability for suicide, may explain men’s greater risk for death by suicide. The…

103

Abstract

Purpose

The interpersonal theory of suicide proposes that fearlessness about death, one aspect of the capability for suicide, may explain men’s greater risk for death by suicide. The purpose of this paper is to examine whether violence perpetration and victimization would mediate the relation of gender with fearlessness about death in suicidal psychiatric inpatients.

Design/methodology/approach

The current study used a cross-sectional survey design in a sample of 196 psychiatric inpatients admitted for suicide risk.

Findings

Men endorsed greater fearlessness about death compared to women. The relation of gender with fearlessness about death was partially mediated by violence perpetration, but not victimization. Violence perpetration may play a more central role in the development of fearlessness about death, the capability for suicide, and the transition from suicide ideation to action compared to violence victimization.

Research limitations/implications

The current study was cross-sectional and not able to definitively answer questions about the development of the capability for suicide. Future research must examine how fearlessness about death evolves over time.

Practical implications

Suicide risk assessment should include history of violence perpetration, as this may better identify those who may be at greater risk for suicide due to greater fearlessness about death.

Originality/value

The current study adds to the growing literature that aims to understand variables that explain the transition from suicide ideation to action.

Details

Journal of Aggression, Conflict and Peace Research, vol. 10 no. 3
Type: Research Article
ISSN: 1759-6599

Keywords

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Article
Publication date: 3 September 2019

Janet M. Nwaogu, Albert P.C. Chan, Carol K.H. Hon and Amos Darko

The demanding nature of the construction industry poses strain that affects the health of construction personnel. Research shows that mental ill health in this industry is…

3482

Abstract

Purpose

The demanding nature of the construction industry poses strain that affects the health of construction personnel. Research shows that mental ill health in this industry is increasing. However, a review mapping the field to determine the extant of research is lacking. Thus, the purpose of this paper is to conduct a scientometric review of mental health (MH) research in the construction industry.

Design/methodology/approach

A total of 145 bibliographic records retrieved from Web of Science and Scopus database were analyzed using CiteSpace, to visualize MH research outputs in the industry.

Findings

Top co-cited authors are Helen Lingard, Mei-yung Leung, Paul Bowen, Julitta S. Boschman, Peter E.D. Love, Martin Loosemore and Linda Goldenhar. Previous studies focused on healthy eating, work efficiency, occupational stress and workplace injury. Emerging research areas are centered around physiological health monitoring, work ability, and smart interventions to prevent and manage poor MH.

Research limitations/implications

Result is influenced by the citations in retrieved articles.

Practical implications

The study found that researchers in the construction industry have intensified efforts to leverage information technology in improving the health, well-being, and safety of construction personnel. Future research should focus on developing workplace interventions that incorporate organizational justice and flexible work systems. There is also a need to develop psychological self-reporting scales specific to the industry.

Originality/value

This study enhances the understanding of researchers on existing collaboration networks and future research directions. It provides information on foundational documents and authors whose works should be consulted when researching into this field.

Details

Engineering, Construction and Architectural Management, vol. 27 no. 2
Type: Research Article
ISSN: 0969-9988

Keywords

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