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Article
Publication date: 20 February 2024

Cristian Camilo Fernández Lopera, José Manuel Mendes, Eduardo Jorge Barata and Miguel Angel Trejo-Rangel

At the global level, disaster risk finance (DRF) is playing an increasingly prominent role in the international agendas for climate change adaptation. However, before implementing…

Abstract

Purpose

At the global level, disaster risk finance (DRF) is playing an increasingly prominent role in the international agendas for climate change adaptation. However, before implementing such agendas, it is essential to understand the needs and limitations of DRF in the subnational context where they need to impact. This research aims to gain insights into the perspectives of community and governmental actors in Colombia regarding DRF. Its goal is to promote the specific design of collaborative educational and technical assistance processes that consider their interests in the subject and the cultural diversity of the territories.

Design/methodology/approach

To achieve this, semi-structured interviews were conducted, and the findings were organized to highlight key aspects that help to understand DRF perspectives in the Colombian context.

Findings

It was found that the most significant limitations of implementing DRF include a lack of knowledge on the topic, corruption that encourages a reactive approach and the absence of economic resources. Concerns have emerged regarding the possibility of climate risk insurance becoming a profit-driven enterprise and the potential development of dependency behaviors within community groups, leading to maladaptation and moral hazard. Similarly, the implementation of DRF through foreign funds has raised concerns about the loss of territorial sovereignty and autonomy.

Originality/value

This is one of the first studies that carry out this kind of research and contributes to the formulation of inclusive public policies for DRF in different contexts worldwide.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0965-3562

Keywords

Open Access
Article
Publication date: 6 March 2023

Ibraheem Alshahrani, Odeh Al-Jayyousi, Fairouz Aldhmour and Thamer Alderaan

The study's aims are to identify healthcare innovation variables, explore innovative work behavior’s (IWB's) influence on Saudi health sector companies and evaluate the mediating…

2744

Abstract

Purpose

The study's aims are to identify healthcare innovation variables, explore innovative work behavior’s (IWB's) influence on Saudi health sector companies and evaluate the mediating function of transformational leadership in the link between IWB and healthcare organizations. In this backdrop, the purpose of the current research was to investigate the impact of creative work behavior on organizational performance and the role of transformational leadership in this process.

Design/methodology/approach

The objective of this quantitative cross-sectional study was to examine, according to 587 participants, the perceived elements of creative work behavior (RQ1). In various 10 departments of the 5 Dammam Health Network (DHN) in the Eastern Province of Saudi Arabia, online questionnaires were used to collect data. SmartPLS 3 software was used to analyze the data.

Findings

The findings indicated that healthcare professionals perceive the elements of autonomy, competence, relatedness, motivation and knowledge sharing as key features that influence high efficiency in organizational efficiency (p < 0.001). IWB also had a significant and direct positive influence on organizational performance (p < 0.001). Transformational leadership behavior had an insignificant negative effect on employees’ task performance when considering organizational performance (P = 0.122). Therefore, the mediation role did not affect the relationship with IWB concerning employees’ task performance, suggesting that transformational leadership behaviors did not have a mediating effect on the effectiveness of employees’ task performance.

Originality/value

This article contains original analysis and interpretation highlighting integrating IWB and transformational leadership into Saudi Arabia's national healthcare system that can help address specific difficulties facing healthcare practitioners.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 1
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 8 February 2024

Ahmad Farhan Alshira’h, Malek Hamed Alshirah and Abdalwali Lutfi

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT…

Abstract

Purpose

This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.

Design/methodology/approach

The study uses partial least squares-structural equation modeling to examine the connection between tax sanction, probability of detection, tax ethics, tax justice, forensic accounting and government spending on VAT evasion based on 248 responses collected from the retail industry in Jordan.

Findings

The findings also demonstrate that there is a negative correlation between tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting, government spending and VAT evasion efficiency.

Practical implications

The results, considering forensic accounting and government expenditure considerations, may emphasize the importance of the tax sanction, probability of detection, tax ethics, adoption of tax justice in the public sector and tax authority. Additionally, the findings are important for regulators and decision-makers in announcing new laws and strategies for VAT evasion.

Social implications

It turns out that the tax authority and public sector can definitely improve their capacity to protect public funds and limit VAT evasion practices within SMEs by adopting increased tax sanctions, probability of detection, tax ethics, tax justice, forensic accounting and government spending.

Originality/value

Numerous studies have been conducted at the individual level in the context of income tax on the link between tax punishment, probability of detection, tax ethics, tax justice, forensic accounting and tax evasion. This study expands on the scant evidence of this connection to the retail business in the context of VAT avoidance. Additionally, it advances prior studies by integrating fresh elements, such as forensic accounting and government expenditure, that have never been considered in connection to VAT evasion in the retail sector.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 10 January 2023

Azadeh Shafaei and Mehran Nejati

This study examines the relationship between green human resource management (green HRM) and employee innovative behaviour. It also investigates the mediating role of job…

1760

Abstract

Purpose

This study examines the relationship between green human resource management (green HRM) and employee innovative behaviour. It also investigates the mediating role of job satisfaction to explore the mechanism through which green HRM is related to employee innovative behaviour. Additionally, it examines the moderating role of inclusive leadership to determine the boundary condition of the relationship between green HRM and employee innovative behaviour.

Design/methodology/approach

The study used a quantitative research approach using survey and collected 508 responses from full-time employees in Australia.

Findings

The authors have found support for all the hypothesised relationships in the study. Specifically, green HRM is positively related to employee innovative behaviour. This relationship is mediated by job satisfaction and accentuated by inclusive leadership.

Originality/value

Green HRM promotes a green atmosphere in which employees can contribute to a safer and healthier environment. Despite the increasing attention to green HRM in the management literature, little is known about the mechanisms and boundary conditions explaining employees' responses to green HRM.

Details

Personnel Review, vol. 53 no. 1
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 16 February 2023

Lütfi Sürücü, Halil Yıldız and Murat Sağbaş

This research aims to analyze the factors affecting the people's performance working in the health sector to improve the services the health sector provide to society and increase…

Abstract

Purpose

This research aims to analyze the factors affecting the people's performance working in the health sector to improve the services the health sector provide to society and increase the efficiency of their institutions.

Design/methodology/approach

Conceptual model covering paternalistic leadership, employee creativity and psychological safety as an intermediary role has been suggested. A questionnaire was applied to 600 employees of three hospitals in Izmir voluntarily and 531 questionnaire data were obtained to test the proposed model. Statistical Package for the Social Sciences-23 and Amos-18 were the statistical software used to analyze the data.

Findings

The results suggest that paternalistic leadership positively affects employee creativity and psychological safety plays a mediating role in this relationship. While the effects of paternalistic leadership on employee resourcefulness are readily available, paternalistic leadership's mechanisms need elucidation.

Originality/value

Previous studies have addressed issues, such as employees' job satisfaction and organizational commitment, covering Far East countries. Yet, the present research's findings enhance the cultural understanding of the conditions, where the paternalistic leader affects employee creativity. Moreover, leader affects must have managerial contributions to institutions.

Details

Kybernetes, vol. 53 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

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