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Book part
Publication date: 14 October 2009

Rune Elvik, Alena Høye, Truls Vaa and Michael Sørensen

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The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

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Book part
Publication date: 15 July 2015

Joseph Calvin Gagnon and Brian R. Barber

Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth…

Abstract

Alternative education settings (AES; i.e., self-contained alternative schools, therapeutic day treatment and residential schools, and juvenile corrections schools) serve youth with complicated and often serious academic and behavioral needs. The use of evidence-based practices (EBPs) and practices with Best Available Evidence are necessary to increase the likelihood of long-term success for these youth. In this chapter, we define three primary categories of AES and review what we know about the characteristics of youth in these schools. Next, we discuss the current emphasis on identifying and implementing EBPs with regard to both academic interventions (i.e., reading and mathematics) and interventions addressing student behavior. In particular, we consider implementation in AES, where there are often high percentages of youth requiring special education services and who have a significant need for EBPs to succeed academically, behaviorally, and in their transition to adulthood. We focus our discussion on: (a) examining approaches to identifying EBPs; (b) providing a brief review of EBPs and Best Available Evidence in the areas of mathematics, reading, and interventions addressing student behavior for youth in AES; (c) delineating key implementation challenges in AES; and (d) providing recommendations for how to facilitate the use of EBPs in AES.

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Transition of Youth and Young Adults
Type: Book
ISBN: 978-1-78441-933-2

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Recent Developments in Transport Modelling
Type: Book
ISBN: 978-0-08-045119-0

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Book part
Publication date: 1 October 2008

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Recent Developments in Transport Modelling
Type: Book
ISBN: 978-0-08-045119-0

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Book part
Publication date: 12 August 2014

Vijay Reddy

This chapter presents insights about prospective students’ information experience when using social media to support their decision-making concerning which university to attend…

Abstract

This chapter presents insights about prospective students’ information experience when using social media to support their decision-making concerning which university to attend. When choosing a university, prospective students experience different ways of using information, engaging with a variety of sources, which have changed rapidly from traditional print and mass media, exhibitions and road shows, to the Internet and university websites. Increasingly, prospective students use information via diverse social media platforms where they can engage, participate and collaborate as information users on the social web. As a result, their information experience is expanding beyond information seeking to engagement with social media and participation in a dynamic online community.

Drawing on a literature review and my own research, I demonstrate that prospective students’ information experience involves collaboration, engagement and communities via social media. I present findings that contrast prospective students’ dynamic and wider multidimensional information experience of the social web, with static and unidimensional information seeking of traditional sources. In particular, I demonstrate that prospective students can now ‘experience’ the university and seek peer advice by collaborating in online communities. In this way, they gain tangible as well as intangible university information.

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Information Experience: Approaches to Theory and Practice
Type: Book
ISBN: 978-1-78350-815-0

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Freight Transport Modelling
Type: Book
ISBN: 978-1-78190-286-8

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Article
Publication date: 29 June 2023

Yanan He, Xindong Zhang, Panpan Hao, Xiaoyong Dai and Haiyan Xue

This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

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Abstract

Purpose

This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

Design/methodology/approach

This paper employs the ratio of actual tax savings as a proxy for the benefits of the R&D tax deduction policy based on manually collected and systematically cross-checked data. The relationship between tax benefits and abnormal R&D spending is estimated in a sample of Chinese A-share listed companies for the period 2007–2018.

Findings

The findings suggest that tax deductions lead to positive abnormal R&D spending and that this deviation in R&D spending may be attributed to firms' upward R&D manipulation for tax avoidance. The results also indicate that this behavior is more significant for the period after the policy revision, in non-HNTEs (high and new technology enterprises), and in firms with a high ratio of R&D expenses.

Research limitations/implications

It is difficult to establish a sophisticated and unified model to identify the specific strategy of upward R&D manipulation that firms use to obtain tax benefits.

Practical implications

Managers should take into account upward R&D manipulation when designing governance mechanisms. Policymakers in developing countries may further pursue preferential tax policies that cover every stage of innovation activities gradually; the local provincial governments need to leverage their proximity and flexibility advantages to develop a tax collection and administration system.

Originality/value

This study contributes to the understanding of the complex effect of R&D tax incentives and helps more fully illuminate firms' upward R&D manipulation behavior from the perspective of tax planning strategies, which are underexplored in previous research.

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International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

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Book part
Publication date: 4 December 2014

Hyun-Chan Kim, Alan Nicholson and Diana Kusumastuti

This study aims to identify the determinants of transport mode choice and the constraints on shifting freight in New Zealand (NZ) from road to rail and/or coastal shipping, and to…

Abstract

Purpose

This study aims to identify the determinants of transport mode choice and the constraints on shifting freight in New Zealand (NZ) from road to rail and/or coastal shipping, and to quantify the trade-off between factors affecting shippers’ perceptions, to assist in increasing the share of freight moved by non-road transport modes.

Methodology

A revealed preference survey of 183 freight shippers, including small and medium enterprises and freight agents in NZ, is used to investigate whether freight shippers’ characteristics affect their ranked preference for attributes related to mode choice and modal shift. Additionally, a rank-ordered logistic (ROL) model is estimated using the ranking data.

Findings

The results reveal several distinct types of transport mode choice behaviour within the sample and show how the preferences for timeliness, cost, accessibility, damage and loss, customer service, and suitability vary between industry groups and business types. Also, the ROL method allows us to identify heterogeneity in preferences for mode choice and mode shift factors for freight within NZ.

The results imply that NZ shippers ranked transport time as the most significant constraint upon distributing goods by rail, while accessibility and load size were the most significant constraints upon using coastal shipping. The study also identifies how NZ shippers’ modal shift constraints vary according to the firm’s individual or logistical characteristics.

Research implications

This study informs freight transport policy makers about the needs of NZ shippers by providing quantitative measures of the intensity of preference for the various mode choice factors.

Practical implications

Those involved in freight transport have a better basis for formulating transport policy.

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Article
Publication date: 1 February 1977

R.G. Chapman

Newcastle's Eldon Square, in the heart of the city's commercial centre, opened early last year after a favourable response from would‐be retail tenants. With over 1.6 million sq…

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Abstract

Newcastle's Eldon Square, in the heart of the city's commercial centre, opened early last year after a favourable response from would‐be retail tenants. With over 1.6 million sq ft of gross floorspace, it is Capital & Counties' largest development in the UK. The Centre was discussed from a number of viewpoints at the College of Shopping Centre Education—the meeting of the International Council of Shopping Centres—held in London recently, and the papers which follow are summarised from those delivered at the conference. We begin with the architect's view, then that of the principal tenant, a John Lewis department store, and conclude with a discussion of some of the leasing and real estate aspects.

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Retail and Distribution Management, vol. 5 no. 2
Type: Research Article
ISSN: 0307-2363

Available. Open Access. Open Access
Book part
Publication date: 29 March 2022

Jennifer Howard-Grenville and Jonas Spengler

Research on grand challenges in the management literature is vibrant and growing. Given that the term “grand challenges” was first invoked in our field 10 years ago, it is timely

Abstract

Research on grand challenges in the management literature is vibrant and growing. Given that the term “grand challenges” was first invoked in our field 10 years ago, it is timely to reflect on how we came to this point – and where we might go from here. In this article, we first explore the origins of the concept of grand challenges in order to trace core assumptions and developments and understand how they shape the current conversation about grand challenges in management scholarship. We next convey findings from our review of 161 papers that cite the editorial for a grand challenges special issue (George, Howard-Grenville, Joshi, & Tihanyi, 2016), uncovering four ways in which papers are shaping the conversation on grand challenges. Finally, based on our perspective on how we got here and where we are now, we make several suggestions for what should come next in driving forward research on grand challenges. We urge scholars to go beyond the study of collaboration for tackling grand challenges and shift toward a more critical, yet generative, exploration of their construction, persistence, and unintended consequences. We also call for increased attention to theorizing grand challenges to guide practitioners’ understanding of the nature of the thing they are trying to address. In these ways, we hope to inspire management scholars to leverage expertise on processes – not content per se – that shape how grand challenges manifest and how they may be tackled.

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Organizing for Societal Grand Challenges
Type: Book
ISBN: 978-1-83909-829-1

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