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This paper aims to consolidate the constructs of national responsibility (NR) and corporate social responsibility (CSR) in the context of corporate responsibilities. The paper traces the historical evolution of the concepts of NR and CSR with a discussion on bridging CSR with NR. The aim of this paper is to develop an understanding of the potential of CSR to support NR.

This paper reviews the historical evolution of the CSR and NR concepts to identify how CSR can be integrated and focused towards supporting NR.

NR needs partnership and support from the corporate and commercial world to direct its efforts towards effective implementation of CSR to ensure NR.

The paper offers the implications for the development of a powerful CSR, its relation with NR and how the linkage should be developed at an organizational level.

This research paper fulfils the need to study the role of CSR in supporting the NR at a corporate level.

The impact off strategic capacity decisions on production and distribution.

This paper aims to apply the Product Life Cycle (PLC) and Product Evolutionary Cycle (PEC) frameworks to the nicotine and tobacco market to predict the impact of television commercials for electronic cigarettes (e-cigarettes) on youth.

Surveys were administered over a three-year period to 417 alternative high school students from Southern California who had never used e-cigarettes, cigarettes or cigars at the baseline. Covariate-adjusted logistic regression causal mediation models were used to test competing hypotheses from the PLC and PEC frameworks.

Results support a refined version of the PEC framework where e-cigarette commercials increase the odds of e-cigarette use, which leads to subsequent use of competing products including cigarettes and cigars.

This investigation demonstrates the utility of frameworks that conceptualize youth-oriented marketing as a two-part process in which potential customers are first convinced to adopt a behavior and then enticed to use a specific product to enact the behavior.

Rising rates of nicotine and tobacco product use among youth may be partially attributable to e-cigarette commercials.

Regulations in the USA that permit television commercials for e-cigarettes but restrict the promotion of cigarettes and cigars have created an opportunity to study product adoption among youth consumers when one product has a strategic marketing advantage.

The contingency theory holds that organizations in fit have higher performance levels than those in misfit. However, the results obtained in previous research works are far from homogeneous. The purpose of this study is to compare various fit perspectives seeking to check whether or not the divergence in results might derive from the use of different types of fit. The findings in this paper largely fail to confirm the fit‐performance links described in the traditional contingency theory. Some arguments are proposed in an attempt to explain this fact.

This research aims to investigate the contingent effect of entrepreneurial orientation (EO) and strategic decision responsiveness (SDR) on the link of market orientation (MO) and performance of women-owned small and medium-sized enterprises (WSMEs).

Data were collected from 909 WSMEs of Punjab province Pakistan through survey questionnaire. Hierarchical regression is employed to perform the analysis.

Results reveal that although higher-level dimensions of MO directly affect the WSMEs performance, however this linkage becomes stronger under SDR and higher-level dimensions of EO.

Managers should emphasis on the demonstration of EO's dimensions and SDR to utilize the full potential of MO to promote WSMEs performance.

To study the contingent effect of SDR and EO's dimensions in the MO–WSMEs performance nexus is the novelty of this study.

This paper presents the results of a survey designed to determine what tax topics are important in the educational background of a trainee accountant entering the training environment in South Africa. These topics were then compared to the 2008 tax syllabus prescribed by SAICA and taught at accredited universities in respect of the 2009 Qualifying Examination. The results indicated that the 2008 syllabus is largely meeting the expectations of respondents both in and outside public practice, although there are a number of topics that the syllabus setters and educators should reconsider when next reviewing and updating the 2008 syllabus and as part of the considerations for the new competency framework.

The development and implementation of an integrated production and distribution planning system requires more than the optimal solution of a set of mathematical models. Success is achieved when the organisation addresses both the technical and human issues in planning. The approach followed by a process manufacturer over the last five years to integrate fully its production and distribution planning and scheduling system is described. Reduced distribution costs and improved co‐ordination and communication are the principal benefits of this successful implementation. The major technical strategies adopted to co‐ordinate the tactical and short‐run planning and scheduling system are discussed, followed by the key organisational and human factors which play a vital role in the functioning of a successful system.

This study aims to investigate the relationships between workplace spirituality, job satisfaction and organizational citizenship behaviors (OCBs). It examines the relationship between the three workplace spirituality components – meaning and purpose in work, recognition of an inner life or spirit and interconnectedness with OCBs, mediated by the job satisfaction experienced by the employees, in the context of an Indian private sector bank. A sample consisting of 613 banking employees is studied. The results provide considerable support for all except one of the hypothesized relationships between workplace spirituality components and OCBs. Workplace spirituality components also all led to job satisfaction in employees, and job satisfaction tested positive for a relationship with OCBs. This study can provide significant inputs to promote managerial effectiveness and change management, leadership and holistic performance and growth of organizations, through environments that promote workplace spirituality.

The objective of this research is the study of the relationship between the constructs, a spirituality at work, i.e. the independent variable, and OCBs (OCBs), i.e. the dependent variable, and to explore the possibility of the mediating effects of job satisfaction. As the nature of this empirical study is rigorous, and one which will pave the way toward theory building, this research adopts a positivist orientation quantitative method throughout because it is deemed most suitable as it allows testing the validity of the main measure (the integration profile) and the theory using hypotheses and establishing relationships, and at the same time, it allows the researcher to remain independent from the research participants (Reswell, 1994). Consequently, the findings will be very useful to answer the most important research question of this study, which is to inform managers and employers whether workplace spirituality affects employees’ job satisfaction and OCBs.

Using the SPSS statistical package and the partial least square structured equation modeling analysis software tool, the research data have been analyzed both quantitatively and qualitatively. The quantitative results suggest that there is a positive relationship between the dependent variable, OCBs, and the independent variables, meaning and purpose and interconnectedness. The inner life dimension of workplace spirituality did to correlate to the single factor of OCB analyzed, but individually inner life had a significant positive relationship with the individual components of OCB – altruism, civic virtue, courtesy and sportsmanship, except conscientiousness. The correlations established the relationships, and the regression analysis identified the relevant factors that had causal relationship. The 163 validity and reliability of the measurement instruments were confirmed by the high internal consistency.

Improving organizational citizenship is one of the lowest costs and best ways to encourage organizational effectiveness. This research is important for businesses that want to create competence and organizational effectiveness. Indian contextual studies (non-Western context) on both workplace spirituality and organizational outcomes are few and keeping in mind the growth of Indian industry, the evolving workforce and demands being made on workplaces, a study like this is significant. The studies stated that businesses should act as agents of national progress and development and as socially responsible citizens contributing to the environment and influencing well-being. This would require a strong and hard look at current management practices. Allio (2011) stated that as a result of the consequences of questionable and corrupt corporate practices, there is a strong need felt to articulate a new sense of purpose of the firm, corporate character and culture, survival, sustainability and innovation. Thaker (2011) advocated the same view as he stated that the current management and organizational policies, principles and practices are focused on a view of self-interest. This results in socially and environmentally dysfunctional organizations. An alternative approach is workplace spirituality (Al-Qutop and Harrim, 2014).

Strategic implementation of workplace spirituality is an upcoming focus and priority area of work for human resource managers (Marques, 2005). The human resource department’s role in designing and developing strategies that embrace spirituality, with the intention of developing a culture aimed toward the successful achievement of both business and individual or personal goals, is very critical for the management. By using statistical analysis to demonstrate whether or not a relationship exists between one or more of the determinants of spirituality and one or more of the determinants of job satisfaction, leaders may be better able to understand why certain individuals are able to remain passionate about their work. Leaders can integrate the appropriate determinants that may correlate to job satisfaction into the organizational culture, resulting in improved job satisfaction for all within the organization. The outcomes can provide a significant contribution to the body of knowledge for spirituality within organizations, as well as knowledge of factors that influence job satisfaction and motivation.

The inherent nature of this study is intimately connected to its objective, purpose and significance. It is also based on the fundamental realization that managers and leaders today have a larger responsibility in society, one that extends beyond their routine functions and basic tasks of running a business. Leadership decisions can and do have a profound lasting effect on the larger community and society within which they operate. This study and the methods that have been adopted for this research are intended to add to the growing body of knowledge on managerial perceptions, and implications of the process of introducing and practicing workplace spirituality.

Studies in the Indian context of workplace spirituality and outcomes are rare. Particular studies in the banking sector are lesser. This research aims at studying the link between workplace spirituality, job satisfaction and OCBs, in the context of an Indian private sector bank, which is very unique. Earlier studies have tested the relationships independently, but have not examined the relationships of all three variables together.

The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H shares.

A comprehensive IC disclosure index was constructed in the study to code, using content analysis methods, the annual reports of 49 dual‐listed companies in mainland China.

Consistent with previous research, the current level of IC disclosure by mainland Chinese companies is not high. Most of the reported IC attributes are expressed in discursive rather than numerical or monetary terms. However, the average number of items disclosed is high enough to suggest that there is a clear awareness of the significance of IC disclosure. While the disclosure quality is not considered strong, it does suggest that the companies have a modest commitment in communicating their IC information to an external audience.

The research only examines the dual listed companies covering a one‐year period from the 2006 annual reports.

IC disclosure in China is an important part of the movement to greater transparency. Increased appreciation of the levels of IC disclosure may encourage greater debate over IC disclosure in that country.

This paper reviews one of the few research studies of IC disclosure in mainland China. The research also incorporates a quality index of the disclosure.

The regulatory review process imposes significant costs on companies. Therefore, managers try to find ways to avoid the regulatory review risk. The purpose of this paper is to investigate whether corporate reporting readability reduces the regulatory review risk.

This study measures the corporate reporting readability using the Fog Index. It measures the regulatory review risk using the probability of receiving a comment letter from the Securities and Exchange Organization of Iran.

The findings reveal that corporate reporting readability reduces the regulatory review risk, after controlling for the factors that affect the regulatory review risk.

The current paper identifies an easy strategy for managers to mitigate one of the important risks faced by companies. Thus, the results will be of interest to managers, audit committees, and stakeholders involved in the regulatory review process.