Lanying Du, Jundong Hou and Jun Lü
To study and validate the relationship between the development of Chinese non‐state‐owned enterprise (Chinese non‐SOE), and cultivation of scientific and technological competence…
Abstract
Purpose
To study and validate the relationship between the development of Chinese non‐state‐owned enterprise (Chinese non‐SOE), and cultivation of scientific and technological competence empirically.
Design/methodology/approach
Correlation analysis in SPSS is used to analyze the correlation between Chinese non‐SOE and cultivation of scientific and technological competence based on the statistic data released by China Statistical Bureau from 1987 to 2005. Furthermore, their relationship is validated by means of Granger causality test in Eviews 3.0.
Findings
This paper finds serial GDP of Chinese non‐SOE is a first difference stationary, while serial total funds of S&T activities of Chinese non‐SOE is a second difference stationary. After they are adjusted to be difference stationary, we find that there is not only a positive correlation, but also a bilateral Granger causality between the two variables.
Practical implications
From the point of view of a practitioner engaging in China trade, this study suggested that when all level governmental departments and all Chinese non‐SOE establish economic development strategies and policies for cultivating scientific and technological competence, the interaction relationship must be taken into consideration in order to avoid negative impact on the sustainable development of Chinese non‐SOE.
Originality/value
This study provides reference and benchmark to Chinese non‐SOE's development and will help to enhance its international competence.
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Lanying Du, Jundong Hou and Yupeng Huang
This study aims to examine why cause‐related marketing (CRM) can develop, and how can the social system and enterprise link with nonprofit organization (NPO) to form a closed path…
Abstract
Purpose
This study aims to examine why cause‐related marketing (CRM) can develop, and how can the social system and enterprise link with nonprofit organization (NPO) to form a closed path to prompt the maximization for three parties' benefits, in order to provide a general framework to explore the mechanisms of power and action for CRM.
Design/methodology/approach
The logic deduction approach was used for an overview and conceptual paper based on research experience.
Findings
The paper stresses CRM should be a good marriage between a nonprofit and its sponsorship firm both organizations stand to benefit. Its mechanism of power is the result of the combined effect by the enterprise's push, NPO's pull and social system's supervision, and mechanism of action is under the social system's supervision, enterprise linked with NPO to form a closed path.
Research limitations/implications
A major weakness is that the influences of CRM on the enterprise and the NPO are only explained qualitatively, there are short of some data to test the validity of theories above. Further, investigation into this construct in the context of CRM would be helpful in understanding what are the role and the impact of CRM on firm and NPO in this domain. The main implication is that, this study presents an example and direction of how the enterprise, NPO, and social system are able to maximize their economic and social benefits.
Originality/value
This study contributes to examine the inter mechanisms of CRM from the perspectives of enterprise and NPO. The findings of this study are useful to and provide managerial implications for administrators of enterprise, NPO and social system aiming to make optimal decisions under the dual driven of institutional rationality and economic rationality.
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Jundong Hou, Lanying Du and Jianfeng Li
One purpose of this paper is to examine several factors that potentially influence a consumer's purchasing decision to participate in cause‐related marketing (CRM) program in the…
Abstract
Purpose
One purpose of this paper is to examine several factors that potentially influence a consumer's purchasing decision to participate in cause‐related marketing (CRM) program in the Chinese context. The other is to empirically test the hypothesized relationship between cause's attributes and purchase intention in such environment.
Design/methodology/approach
This paper develops a measure for exploring the cause's attributes influencing consumer's purchasing intention. Two groups of valid samples, respectively, with 178 and 376 respondents are collected through questionnaire survey. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) are employed to extract and test the key influential attributes on the basis of data of two samples respectively, and structural equation model is used to define the structure of influencing attributes and to measure the degree of impact for each attribute on the consumer's purchasing intention.
Findings
The results show that the degree of cause's participation for consumer, fit between the brand and the cause, cause importance, congruence between the firm's product and the cause, cause proximity play an important role in consumers’ attitudes toward the product and firm and their intentions to purchase the advertised product and participate in the CRM campaign, which suggests an opportunity for nonprofits to compete for these vital resources by nurturing and leveraging the antecedent factors and an opportunity for firms to select a cause partner.
Research limitations/implications
The sample is a convenience sample that is the main limitations of this research. The EFA and CFA is difficult to generalize to a larger audience, and there was a lack of experimental control for the questionnaire investigation, so the quality of questionnaire can not be ensured.
Practical implications
This research should help firms determine the best partners for strategic social alliances, and provide an advice on how to make them maximum participation, also should help current and potential consumers ascribe personality traits to nonprofit organizations and differentiate between nonprofits on the basis of the cause's attributes. At the same time, this paper provides several interesting areas for future research that will further aid marketing managers to develop a more effective CRM campaign to fit with goals of corporate, which adds some valuable insights or new ideas to develop essential theory.
Originality/value
This paper offers interesting insight into the development of CRM campaigns, and explores the five variables: the degree of cause's participation for consumer; fit between the brand and the cause; cause importance; congruence between the firm's product and the cause; cause proximity also should influence consumer's purchasing attitude, intention and decision behavior in the Chinese context.
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Développement du Tourisme et Politique Internationale Le phénomène touristique a atteint des proportions si importantes et inquiétantes dans tous les pays du monde, étant donn�…
Abstract
Développement du Tourisme et Politique Internationale Le phénomène touristique a atteint des proportions si importantes et inquiétantes dans tous les pays du monde, étant donné ses conséquences, non seulement économiques mais aussi politiques et sociales, que même la Conférence d'Helsinquie, s'est penchée sur ses divers aspects.
L'évolution technologique de cette fin de siècle, qui s'accélère à une vitesse exponentielle, rend difficile tout effort d'adaptation des structures de notre société désormais…
Abstract
L'évolution technologique de cette fin de siècle, qui s'accélère à une vitesse exponentielle, rend difficile tout effort d'adaptation des structures de notre société désormais post‐industrielle. Le changement produit par la première révolution industrielle s'est déroulé dans une période relativement brève, mais il a permis à la société de se remodeler en fonc‐ tion du changement. Aujourd'hui l'accélération de la révolution technologique rend presque traumatique tout ajustement. Nous le remarquons surtout en ce qui concerne l'écart, non seulement économique, qui s'élargit entre pays et régions industrialisés et pays et régions en voie de développement et surtout là où les espaces font l'objet d'occupation dans des buts touristiques.
Adel Elgharbawy and Laila Mohamed Alshawadfy Aladwey
This paper aims to investigate the effect of ESG performance and board diversity on tax avoidance practices of FTSE350 companies before and after the COVID-19 pandemic from the…
Abstract
Purpose
This paper aims to investigate the effect of ESG performance and board diversity on tax avoidance practices of FTSE350 companies before and after the COVID-19 pandemic from the stakeholder theory perspective.
Design/methodology/approach
Using random-effect regression analysis on data from 2017 to 2023, the study analyzes ESG scores and various tax avoidance measures pre- and post-COVID-19. A two-stage least squares regression analysis using instrumental variables is used to address endogeneity.
Findings
Results show that gender, age and network diversity reduce tax avoidance, while skill diversity has no effect, and nationality diversity increases it. High ESG scores lower tax avoidance, but higher governance scores increase it. Findings hold across different tax avoidance measures, sectors and pre/post-COVID-19 periods.
Research limitations/implications
Future research should explore the roles of board committees and external governance mechanisms and investigate tax avoidance in small- and medium-sized enterprises.
Practical implications
The findings highlight the need for policymakers to enforce board diversity and promote ESG practices to encourage ethical tax behavior. Companies can reduce tax avoidance and enhance moral standards by prioritizing stakeholder interests.
Social implications
Promoting board diversity enhances social equity, supports ESG practices, aligns corporate actions with societal values and fosters a sustainable business environment.
Originality/value
The paper expands existing research by analyzing the combined effects of board diversity and ESG performance on tax avoidance. It offers recent UK evidence on tax avoidance determinants, emphasizing behavioral changes pre- and post-COVID-19.
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Neysa L. Figueroa and Seneca Vaught
In attempts to defuse racial tensions on campus, higher education administrators have often commissioned special units and campus-wide initiatives. Historically, these commissions…
Abstract
In attempts to defuse racial tensions on campus, higher education administrators have often commissioned special units and campus-wide initiatives. Historically, these commissions often address racial challenges in higher education that impact both faculty and students. If designed and deployed carefully, these commissions can be very useful mechanisms to address sensitive racial, religious, and linguistic concerns on campus. Despite the prevalence of studies that discuss racial experiences on campus, far less scholarship has focused on the effectiveness of these commissions and the dialogic strategies that faculty of color have employed in their service.
This study draws on three major findings. First, the chapter explores why the presidential commission structure is a powerful mechanism for improving dialogue about racial and ethnic issues on campus. Former commissioners discuss its potential for addressing the complex and interlocking concerns of faculty, staff, and students of color. Second, although the commission’s structure is promising, we present numerous problems that require further attention. We discuss how the emphasis on dialogue and less dedication to targeted actions and policies may actually undermine the goals of commissions like these and further frustrate aggrieved faculty, staff, and students. Third, the chapter highlights successful and unsuccessful strategies for sustaining fruitful dialogue that lead to an increased understanding and acceptance of diverse viewpoints and perspectives. These findings have specific relevance for international faculty and faculty of color interested in ways to be more proactive in shaping existing programs, policies, and approaches to meet the diverse needs of university life.
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Si l'aménagement touristique du territoire est défini comme une activité délibérée et planifiée ayant pour but le choix d'équipement correspondant et sa disposition dans un espace…
Abstract
Si l'aménagement touristique du territoire est défini comme une activité délibérée et planifiée ayant pour but le choix d'équipement correspondant et sa disposition dans un espace déterminé et d'après la construction de modèles spatials et en fonction de l'importance de la demande, du potentiel de l'offre et de buts socio‐économiques de la société, le tout étant déjà établi, la disposition d'activités touristiques représente alors le premier problème, en même temps que le problème fondamental qui doit être ré‐solu.
Thomas Belz, Dominik von Hagen and Christian Steffens
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers…
Abstract
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.