Weblogs or “blogs” are a recent addition to the library professional's toolkit. They can be particularly useful to library managers, whether as a means of maintaining current…
Abstract
Weblogs or “blogs” are a recent addition to the library professional's toolkit. They can be particularly useful to library managers, whether as a means of maintaining current awareness of managerial trends or as a cheap alternative to project management software.
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Olatunde Julius Otusanya, Jia Liu and Sarah George Lauwo
The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance…
Abstract
Purpose
The mobilising domestic resources, in particular, taxation, is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. This study aims to share the perception that the tax arrangements of states and the transnational corporations (TNCs) of developed states have a critical effect on the development prospects of the less powerful states in developing countries.
Design/methodology/approach
This paper locates the role of TNCs tax practice within the broader dynamics of globalisation and the pursuit of profits, to argue that the drive of TNCs for higher profits can enrich our understanding of why some TNCs engage in tax dodging. This paper used publicly available evidence to shed light on the role played by TNCs in tax dodging practices in developing countries.
Findings
The evidence shows that tax havens and offshore financial centres, shaped by globalisation, are major structures facilitating the sophisticated tax schemes of highly mobile TNCs. This paper further shows that the corrosive effect of low-tax jurisdictions (“tax havens”) continues to represent a major obstacle to a regulation of global economic relations, which is required for maintaining sustainable social and economic development of poorer states.
Research limitations/implications
This paper used publicly available evidence to illuminate the role played by TNCs in tax dodging practices in Sub-Saharan Africa.
Practical implications
This paper, therefore, advocates a radical reform that could minimise the attendant problems created by the activities of TNCs and the enabling structures that facilitate these practices.
Social implications
Tax dodging has played a major role in causing serious damage to the economic and social landscape in developing countries. This in turn, has undermined social welfare and also investment in the public services, thereby eroding the quality of life and producing a decline in average life expectancy.
Originality/value
This paper is a general review of literature and evidence on contemporary developmental issues.
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Charles D.T. Macaulay and Sarah Woulfin
The purpose of this study is to explore the plurality of logics composing an organizational field and how that plurality affects a sport governing body's (SGB) sense of self. The…
Abstract
Purpose
The purpose of this study is to explore the plurality of logics composing an organizational field and how that plurality affects a sport governing body's (SGB) sense of self. The authors sought to determine what logics exist in a specific field and how they interact according to Kraatz and Block's (2017) types of organizational responses. Finally, the authors explore how an organization's responses affect organizational outcomes.
Design/methodology/approach
The authors analyzed 476 unique organizational web pages and documents and 293 news media articles from four news outlets. The authors conduct a content analysis informed by Gioia et al.’s (2013) method to explore the website data to understand the logics of the field. The authors analyze the media articles for media accounts of events and determine how logics inform an SGB's actions (Cocchairella and Edwards, 2020).
Findings
The authors find institutional plurality leads to a fractured organizational sense of self, resulting in poor outcomes. The authors' findings suggest Kraatz and Block's (2017) as well as other previously theorized strategies do not lead to an organization reconciling competing logics. Rather, the strategies employed led to outcomes harming the organization's legitimacy and financial well-being.
Originality/value
There are several calls within the broader management field and the sport management field to address institutional plurality (Kraatz and Block, 2017; Robertson et al., 2022). Unlike previous research studies, this study finds detrimental effects of plurality on an organization. The authors discuss the strength of the strategies employed and why the strategies failed.
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German ethical banks have experienced a significant increase in customers, deposits, and lending. They aim to establish a fairer banking system. But the simultaneous pursuit of…
Abstract
German ethical banks have experienced a significant increase in customers, deposits, and lending. They aim to establish a fairer banking system. But the simultaneous pursuit of social, ecological, and economic goals leaves them vulnerable to conflicting orders of worth. The authors examine the normative foundations that ethical bank employees refer to when they describe their everyday practices and identify the specific problems that arise from negotiating between moral principles and economic demands to provide insights into the impacts, constraints, and paradoxes of normatively oriented business practices. Drawing on the theoretical framework of the sociology of critique, the authors assume that moral categories, social processes of interpretation, and justification are an essential part of markets. Ethical banking is characterized by the need to meet both market-limiting and market-expanding requirements, and this particularly becomes contentious when dealing with economic growth. By analyzing ethical banks’ freely accessible documents, the authors first outline the institutional guidelines. In a second step, the authors analyze 27 qualitative interviews with employees of ethical banks to gain insights into everyday lending practices and action-guiding normative orientations. The goal of this chapter is to examine the tensions that may arise from applying normative guidelines under the condition of increasing economic requirements and to disclose the way that ethical banks negotiate between mechanisms of expansion and limitation. The analysis of this chapter points out a paradox of ethical banking: due to the banks’ economic expansion, investments corresponding to their ethical commitments tend to become a luxury they cannot afford.
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This chapter presents a virtue-based approach to research ethics which both complements and challenges dominant principle- and rule-based ethical codes and governance frameworks…
Abstract
This chapter presents a virtue-based approach to research ethics which both complements and challenges dominant principle- and rule-based ethical codes and governance frameworks. Virtues are qualities of character that contribute to human and ecological flourishing, focussing on the dispositions and motivations of moral agents (in this case, researchers) as opposed to simply their actions. The chapter argues for the usefulness of ‘researcher integrity’, in the context of increasing interest internationally in ‘research integrity’ frameworks for regulating research practice. ‘Researcher integrity’ is analysed, including weak and strong versions of the concept (conduct according to current standards, versus reflexive commitment to ideals of what research should be at its best). Researcher integrity in its stronger sense is depicted as an overarching complex virtue, holding together and balancing other virtues such as courage, care, trustworthiness, respectfulness and practical wisdom. Consideration is given to educating researchers and university students as virtuous researchers, rather than simply ensuring that rules are followed and risks minimised. Several approaches are outlined, including Socratic dialogue, to develop attentiveness and respectfulness and participatory theatre to rehearse different responses to ethical challenges in research. Some limitations of virtue ethics are noted, including dangers of reinforcing a culture of blaming researchers for institutional failings, and its potential to be co-opted by those who wish to indoctrinate rather than cultivate virtues. Nevertheless, it is an important counter-weight to current trends that see research ethics as entailing learning sets of rules and how to implement them (to satisfy institutional research governance requirements), rather than processes of critical and responsible reflection.
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LIBRARIANS in Britain stand at the threshold of great possibilities. Having passed through the ages of the ecclesiastical library, the rich collector's private library, the…
Abstract
LIBRARIANS in Britain stand at the threshold of great possibilities. Having passed through the ages of the ecclesiastical library, the rich collector's private library, the academic institutional library, and the rate‐supported public library—all general libraries —they have reached the age of the special library. The next will be that of the co‐ordinated, co‐operative library service.
Compares race relations in two suburban communities in order to show that middle‐class blacks meet with some success when they temporarily exchange their racial identity for a…
Abstract
Compares race relations in two suburban communities in order to show that middle‐class blacks meet with some success when they temporarily exchange their racial identity for a class‐based identity. Collects data through ethnography and individual interview to examine the conditions under which middle‐class blacks construct and assert a sub‐urban identity. States that success varies with the racial composition of the suburban community and the white neighbours’ level of the satisfaction with the community.