Search results

1 – 10 of 29
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 16 November 2019

Qi Flora Dong, Yiting Cao, Xin Zhao and Ashutosh Deshmukh

The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient…

201

Abstract

The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers, academics, and the popular press. It has become more salient due to the 2017 Tax Cuts and Jobs Act (TCJA), which permanently removed repatriation tax. This paper synthesizes the academic literature examining US multinational firms’ responses to the repatriation tax holiday initiated by the 2004 American Jobs Creation Act (AJCA), which temporarily reduced the tax on the repatriation of foreign earnings. By synthesizing firm responses to the temporary tax reduction, we identify similarities and differences in: (1) theories about why and when repatriation tax affects firms’ repatriation decisions; (2) empirical evidence of whether repatriation tax affects firms’ repatriation decisions; and (3) empirical evidence of whether repatriation tax affects firms’ investment decisions. The analyses provide insights into the effect of the permanent removal of repatriation tax under the TCJA and explore avenues for future research. This synthesis of the AJCA literature informs tax research and practice as well as policymaking.

Details

Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Access Restricted. View access options
Article
Publication date: 12 December 2019

Wooju Kim, Ki-Ok Jeong, Ho-Lyeong Cheon and Dong-Hyun Kang

Biofilms are bacterial communities embedded in exopolysaccharide, enhancing the difficulty of detaching bacterial cells from surfaces. Due to structural properties, it is…

276

Abstract

Purpose

Biofilms are bacterial communities embedded in exopolysaccharide, enhancing the difficulty of detaching bacterial cells from surfaces. Due to structural properties, it is difficult to detach biofilms. Many removal methods have been developed, but there are still some limitations such as sample size and reproducibility. “Spindle” was developed, producing a higher quality suspension which can be used for further study. The paper aims to discuss these issues.

Design/methodology/approach

The authors compared the enumeration of biofilm-forming cells detached from the spindle and stomacher in various surfaces. First, the authors chose stainless steel and polyvinyl chloride to attach biofilms and to be subjected to stomacher and spindle for up to 2 min. Also, the authors evaluated the efficiency of detachment from vegetable surfaces.

Findings

In a comparative experiment of abiotic surfaces, the spindle showed identical effectiveness for detaching biofilm-forming cells compared to the stomacher, recovering the population by 8-log for Escherichia coli O157:H7, Salmonella Typhimurium and Listeria monocytogenes. The spindle also showed no significant difference from the stomacher in the number of recovered cells which is 4-log from vegetable surfaces. However, turbidity after spinach was subjected to spindle was 4.37 NTU, while it was 99 NTU for stomacher, which was in accord with visual result about clearance.

Originality/value

This study demonstrated that the spindle is a useful to separate biofilms from surfaces without destructing structure, and thus it can be used for analysis in food laboratories as well as utilized for vegetable washing step in the food industry.

Details

British Food Journal, vol. 122 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

Access Restricted. View access options
Article
Publication date: 11 August 2022

Anh Thi Phuong Le, Puvaneswaran Kunasekaran, Neethiahnanthan Ari Ravagan, Hung Ngoc Le, Tuan Thanh Nguyen and Thang Vu Luong

One Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development…

295

Abstract

Purpose

One Commune One Product (OCOP) program, a rural economic development program in Vietnam, aims to empower local communities for sustainable social and economic welfare development, protect the environment and preserve tradition. This study aims to employ this program associated with tourism to support small family businesses in rural areas cost-effectively.

Design/methodology/approach

This study used the geographic location mapping method to design tourist routes that connect tourism resources with OCOP producers. A stakeholder approach was employed to identify suggested practical works that need to be implemented while developing this tourism initiative.

Findings

Four rural districts of Bac Giang Province, a northern province in Vietnam known as the place of various indigenous people live and traditional craft villages. Many cultural and historical tourist sites have been chosen as sample areas for this study. By using Google map, based on the Bac Giang Tourist Map and a list of recognized OCOP products in Bac Giang Province, main tourist sites (16 locations) and small family businesses (known as cooperatives and households) that have OCOP products (17 places) in the four districts have been identified. Four notable tourist routes have been formed to propose four thematic tours (two 1-day tours and two 2 days-1 night homestay tours). Suggestions for related stakeholders to ensure the sustainability of this initiative are provided.

Research limitations/implications

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam. The outcome of this study is in line with the stakeholder theory emphasizing the systematic connection of various stakeholders such as employees, suppliers, local communities, government agencies and others towards complex business sustainability. The results of the study cannot conclude the small family businesses in Vietnam because it adopts geographic location mapping alone. Moreover, this study focused on OCOP programs only. Future research can use other methods of primary data collection, especially from tourists' perspectives. Data triangulation can be done to explore and verify the tourist routes that have been formed according to the four thematic tours proposed. Future research could also compare hotels managed by family businesses with non-family businesses.

Originality/value

This study is supposed to be a model of promoting small family businesses through OCOP programs and tourism activities in a sustainable way in Vietnam.

Details

Journal of Family Business Management, vol. 12 no. 3
Type: Research Article
ISSN: 2043-6238

Keywords

Access Restricted. View access options
Article
Publication date: 4 December 2017

Alex C. Yen, Tracey J. Riley and Peiyu Liao

The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic culture-based…

351

Abstract

Purpose

The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic culture-based differences, particularly for investors from interdependent cultures, such as in Asia.

Design/methodology/approach

This research paper builds on the experiment conducted in Riley et al. (2014) by collecting data from investors from interdependent cultures and comparing their investment judgments to the “baseline” judgments of the investors from Riley et al. (2014).

Findings

In comparing independent and interdependent culture investors, a culture by construal interaction is observed. Whereas the independent culture investors in Riley et al. (2014) made less favorable investment judgments of a company with a concretely (vs abstractly) written negative narrative, this effect is attenuated for interdependent culture investors.

Research limitations/implications

This study extends the literature on accounting narratives by providing evidence that investors’ culture and linguistic characteristics of accounting narratives “interact,” suggesting that future studies in this area should account for culture as a variable. As for limitations, the independent and interdependent participant data were predominantly collected from different universities, so the differences observed may be due to institutional, not cultural differences. However, the populations are matched on key demographic measures.

Practical implications

The results have practical implications for investor relations professionals and international standard-setting bodies.

Originality/value

This study is believed to be the first to examine how investors’ culture may affect their reactions to the features of accounting narratives.

Access Restricted. View access options
Book part
Publication date: 2 September 2024

Vasilii Erokhin and Tianming Gao

Sustainable development is inseparable from rational and responsible use of resources and promotion of green entrepreneurship. The contemporary green development agenda…

Abstract

Sustainable development is inseparable from rational and responsible use of resources and promotion of green entrepreneurship. The contemporary green development agenda encompasses climate, economic, technical, social, cultural, and political dimensions. International efforts to greening the global development are conducted by the major economies, including China as the world’s largest consumer of energy and the biggest emitter of greenhouse gases. China is aware of its environmental problems, as well as of its part of the overall responsibility for the accomplishment of the sustainable development goals. By means of the decarbonization efforts, the latter are integrated both into the national development agenda (the concept of ecological civilization) and China’s international initiatives (the greening narrative within the Belt and Road Initiative). Over the past decade, China has made a breakthrough on the way to promoting green entrepreneurship and greening of its development (better quality of air and water, renewable energy, electric vehicles, and organic farming). On the other hand, emissions remain high, agricultural land loses productivity, and freshwater resources degrade due to climate change. In conventional industries (oil, coal mining, and electric and thermal energy), decarbonization faces an array of impediments. In this chapter, the authors summarize fundamental provisions of China’s approach to building an ecological civilization and measures to reduce emissions and achieve the carbon neutrality status within the nearest decades. The analysis of obstacles to the decarbonization of the economy and possible prospects for the development of green entrepreneurship summarizes China’s practices for possible use in other countries.

Details

Emerging Patterns and Behaviors in a Green Resilient Economy
Type: Book
ISBN: 978-1-83549-781-4

Keywords

Access Restricted. View access options
Book part
Publication date: 18 May 2021

Judy Rollins

Abstract

Details

‘Purpose-built’ Art in Hospitals: Art with Intent
Type: Book
ISBN: 978-1-83909-681-5

Access Restricted. View access options
Book part
Publication date: 18 November 2020

Anh Ngoc Cao and Tanya Wyatt

Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal…

Abstract

Unsustainable logging and illegal logging for domestic and international trade and trafficking continue to lead to deforestation. It is crucial that Sustainable Development Goal 15 ‘Sustainably manage forests, combat desertification, halt and reverse land degradation, halt biodiversity loss’ is achieved to maintain the livelihoods of people and protect the planet. This is the case in Vietnam as well, where many people, including indigenous groups, rely on the forest for their survival. Drawing on semistructured interviews in Vietnam and a literature review, we investigate how the abuse of forest policies leads to human insecurity. From this, we propose solutions to (1) end unsustainable harvesting and illegal logging (SDG 15.7), (2) integrate the value of forests (culturally and economically) into national and local planning, the development process and poverty elimination strategies (SDG 15.9) and (3) improve the use of forest protection funding provided by international donors.

Details

The Emerald Handbook of Crime, Justice and Sustainable Development
Type: Book
ISBN: 978-1-78769-355-5

Keywords

Access Restricted. View access options
Article
Publication date: 22 October 2021

Aries Susanty, Pradita Yusi Akshinta, M. Mujiya Ulkhaq and Nia Budi Puspitasari

This study aims to determine the number of segments of green consumer behavior on toiletries products, and the tendency of transition between clusters is estimated. This study…

794

Abstract

Purpose

This study aims to determine the number of segments of green consumer behavior on toiletries products, and the tendency of transition between clusters is estimated. This study also provides recommendations based on the results.

Design/methodology/approach

This study used primary data collected through an online and offline questionnaire. The questionnaire was intended to identify the socio-demographic characteristics, green consumer behavior state according to the environment as well as the willingness of the respondents to purchase various toiletries products (current, less green, and greener). Prior to segmenting green consumer behavior, scale purification using confirmatory factor analysis was performed to ensure the indicators used were valid. The k-means clustering algorithm was used for the segmentation, while discriminant analysis was used to validate the segmentation result. The Markov chain approach was performed to estimate the tendency of the transition between constructed segments, where the logistic regression model was applied to predict the individual transition probability.

Findings

The clustering algorithm resulted in three segments: light green, green and dark green. The light green segment has the lowest attitude toward the environmental criteria while the members of the dark green segment have the highest attitude among the other segments. The logistic regression indicated that the tendency of individuals to stay in the current segment or move to the adjacent segment was influenced by socio-demographic factors. The one-step transition probability matrix revealed that the tendency of a particular segment to move to the greener segment was greater than to stay or even move to the less green segment. The Markov chain approach then showed that the steady-state condition will emerge after 18 steps.

Research limitations/implications

This study was limited geographically and by the criteria used for segmenting the green consumer behavior; therefore, it is recommended that this study be replicated on a greater scale with more criteria. A wider geographic area could be considered, including a national study, and more criteria, such as social influences, could be considered. This study does not focus on specific toiletries products. Selecting more specific toiletries products could be considered to provide a more reliable response from the respondents. Moreover, factors around the willingness to pay for green products were not investigated in greater detail although these factors might become indicators that can distinguish between two or more segments.

Practical implications

This study empirically supports the theory that consumer environmentally friendly behavior can be used to appropriately categorize consumers into several segments, and thereby guide the development of a more differentiated policy approach for business and government.

Social implications

Green consumer behavior may help save the environment and it will be beneficial in reducing environmental damage.

Originality/value

The study extends the existing literature related to green consumer behavior by segmenting the green consumer behavior based on the environmental criteria and applying the Markov chain approach to estimate the tendency of transition between segments.

Details

Journal of Modelling in Management, vol. 17 no. 4
Type: Research Article
ISSN: 1746-5664

Keywords

Access Restricted. View access options
Article
Publication date: 22 July 2021

Chih-Hsing Sam Liu and Tse-Ping Dong

The purpose of this study was to demonstrate “what” critical attributes are actually associated with the development of blockchain technology and “how” it influences service…

1500

Abstract

Purpose

The purpose of this study was to demonstrate “what” critical attributes are actually associated with the development of blockchain technology and “how” it influences service improvement in the context of tourism and hospitality operations.

Design/methodology/approach

This paper aims to provide a new and novel viewpoint by using the blockchain perspective to discover the relationships between knowledge management, sustainability marketing and service improvement using 311 samples collected from tourism and hospitality firms in Taiwan.

Findings

The results show that knowledge management may influence service improvement through sustainability marketing commitment. Furthermore, the study found that consumer interest may strengthen the relationships between knowledge management, sustainability marketing and service improvement. Additionally, the sub-dimension of knowledge management is also discussed in the integrated mediation–moderation model.

Practical implications

The results provide sufficient support for employees or managers undertaking new technology or development to facilitate business-to-consumer trade models in their present and future operations.

Originality/value

The study advances the existing tourism and hospitality literature by identifying consumer interest as an important effective characteristic that may positively strengthen the relationship among critical attributes of knowledge management and sustainability marketing commitment during the service improvement process.

Details

International Journal of Contemporary Hospitality Management, vol. 33 no. 8
Type: Research Article
ISSN: 0959-6119

Keywords

Access Restricted. View access options
Book part
Publication date: 9 July 2024

Cemal İnce and İbrahim Cemal Gençay

In modern tourism, what is expected are natural beauties, tourism facilities and activities that can meet tourists' desires and expectations. In order for all of these to…

Abstract

In modern tourism, what is expected are natural beauties, tourism facilities and activities that can meet tourists' desires and expectations. In order for all of these to materialize, sustainability is necessary for tourists, the environment, the destination and the tourism supply. Fulfilling all of these requirements relies on the stakeholders fulfilling their responsibilities within the destination.

Therefore, the subject of this study is to focus on the expectations and motivations that lead tourists to visit a destination, along with the attractiveness of the destination itself, and the concept of responsible tourism. The study will explore the expectations and motivating factors that lead tourists to visit a destination, the creativity of the destination and the overall concept of responsible tourism in a comprehensive manner.

Details

The Role of Artificial Intelligence in Regenerative Tourism and Green Destinations
Type: Book
ISBN: 978-1-83753-746-4

Keywords

1 – 10 of 29
Per page
102050