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Book part
Publication date: 29 May 2024

Simona Strungaru and Jo Coghlan

In March 2020, the Australian Government restricted the entry of travelers into Australia by closing its international borders in an effort to contain the spread of the…

Abstract

In March 2020, the Australian Government restricted the entry of travelers into Australia by closing its international borders in an effort to contain the spread of the coronavirus (COVID-19). While Australian citizens who were resident overseas could return to Australia under certain conditions, the border closures significantly affected their ability to return to Australia and as a consequence had a dramatic impact on their lives and the lives of their families. This chapter explores the effects of the Australian government’s decision to close the national border by presenting the lived experiences of Australian citizens adversely affected by the government’s decision. The research is based on an online survey conducted in late 2021 and early 2022. Based on the findings, this chapter explores notions of Australian citizenship rights and privileges in the context of the pandemic, and the profound impacts the national lockout had on Australians as individuals, family members and on their sense of national identity. A central finding of this research reveals how citizens’ separation from family during the lockout placed considerable stress on the family as a social institution and caused significant impacts on Australians’ physical and mental health.

Details

More than Just a ‘Home’: Understanding the Living Spaces of Families
Type: Book
ISBN: 978-1-83797-652-2

Keywords

Content available
Book part
Publication date: 30 May 2024

Jacqueline Stevenson and Sally Baker

Abstract

Details

Refugees in Higher Education
Type: Book
ISBN: 978-1-83797-975-2

Article
Publication date: 28 May 2024

Naurin Farooq Khan, Hajra Murtaza, Komal Malik, Muzammil Mahmood and Muhammad Aslam Asadi

This research aims to understand the smartphone security behavior using protection motivation theory (PMT) and tests the current PMT model employing statistical and predictive…

Abstract

Purpose

This research aims to understand the smartphone security behavior using protection motivation theory (PMT) and tests the current PMT model employing statistical and predictive analysis using machine learning (ML) algorithms.

Design/methodology/approach

This study employs a total of 241 questionnaire-based responses in a nonmandated security setting and uses multimethod approach. The research model includes both security intention and behavior making use of a valid smartphone security behavior scale. Structural equation modeling (SEM) – explanatory analysis was used in understanding the relationships. ML algorithms were employed to predict the accuracy of the PMT model in an experimental evaluation.

Findings

The results revealed that the threat-appraisal element of the PMT did not have any influence on the intention to secure smartphone while the response efficacy had a role in explaining the smartphone security intention and behavior. The ML predictive analysis showed that the protection motivation elements were able to predict smartphone security intention and behavior with an accuracy of 73%.

Research limitations/implications

The findings imply that the response efficacy of the individuals be improved by cybersecurity training programs in order to enhance the protection motivation. Researchers can test other PMT models, including fear appeals to improve the predictive accuracy.

Originality/value

This study is the first study that makes use of theory-driven SEM analysis and data-driven ML analysis to bridge the gap between smartphone security’s theory and practice.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Open Access
Article
Publication date: 30 May 2024

Edson Oliveira Martins and Guilherme F. Frederico

This study aims to find the main contributions from lean office (LO) that can be applied to the project management field, correlating these two areas toward an improvement in…

Abstract

Purpose

This study aims to find the main contributions from lean office (LO) that can be applied to the project management field, correlating these two areas toward an improvement in project management performance.

Design/methodology/approach

This paper uses a systematic literature review as a methodological approach to find the main potential contributions from LO that can be applied to project management.

Findings

This study has selected the 13 most cited potential contributions from LO and its level of occurrence in a systematic literature review (SLR).

Research limitations/implications

This study explores theoretical aspects of LO benefits on project management, and further empirical studies are needed to determine the risks and benefits of the concept listed here.

Practical implications

The practical implications are that the most cited potential contribution from LO to the project management and those can be used as a guidance for project managers.

Originality/value

This article highlights the potential contributions from LO to project management field, which is novelty in the face of the existent literature.

Details

International Journal of Industrial Engineering and Operations Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2690-6090

Keywords

Article
Publication date: 14 May 2024

Kavita Pandey, Surendra S. Yadav and Seema Sharma

The purpose of this paper is to validate the theoretical finding that digital MNEs avoid physical presence norms of permanent establishment and royalty characterization rules for…

Abstract

Purpose

The purpose of this paper is to validate the theoretical finding that digital MNEs avoid physical presence norms of permanent establishment and royalty characterization rules for business and royalty taxation, respectively, to escape tax incidence in the market economy, using information, communication and technology features and transfer pricing (TP) manipulations.

Design/methodology/approach

Multiple case studies of MNEs from technology sector, based on judicial decisions in 141 cases, over taxability of profits earned from Indian economic activities. Additional in-depth case study of the Uber Group to study the tax avoidance structures under platform economy, by routing of Indian profits through The Netherlands, a tax haven.

Findings

The study finds a significant number of digital MNEs earning profits from India and avoiding tax by defying physical presence and royalty characterization. In majority of the cases, demand-side business activities are discharged through incorporating and remunerating affiliates at cost plus low markup, thus avoiding tax incidence, using TP manipulations under the arm’s length principle applied by governments for benchmarking the intragroup transactions of the MNEs.

Research limitations/implications

The research findings validate the view that digital features promote tax avoidance in the market economy.

Originality/value

The originality of the study lies in the validation of profit shifting through digital features from the developing market economy and portending that digital MNEs defy physical presence to avoid business taxation through TP manipulations.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 24 May 2024

Alice Garner, Mary Leahy, Anthony Forsyth and Renee Burns

This article examines the role the Australian Trade Union Training Authority (TUTA) played in international education through the provision of trade union courses and exchanges…

Abstract

Purpose

This article examines the role the Australian Trade Union Training Authority (TUTA) played in international education through the provision of trade union courses and exchanges. We consider how an investigation of trade union networks contributes to a richer understanding of international education linkages.

Design/methodology/approach

This paper is based on research conducted for an Australian Research Council (ARC)-funded project: Trade union training: reshaping the Australian industrial landscape (ARC LP180100500). This research involved a critical analysis of 60 semi-structured oral history interviews and textual archives, including the official records held by the National Archives of Australia and papers held by the Noel Butlin Archives, the Australian Council of Trade Unions and in private collections.

Findings

TUTA was established primarily as a national union training organisation, but from its inception, it also acted as a hub for the development of regional and international labour networks. The nature of TUTA’s work placed it at the intersection of international trade union and educational domains. Although there were some points of contact with formal international programs (e.g. Japan–Australia and Kellogg Foundations, the Colombo Plan and US Department of Labour exchanges schemes), the specific contribution of TUTA is overlooked in the educational exchange literature. The role of TUTA is revealed through institutional connections and individual experiences.

Research limitations/implications

Further research is required to gain a deeper understanding of the impact of TUTA from the perspective of former participants in international TUTA course and current and former trade unionists in the Asia–Pacific.

Originality/value

This article builds new knowledge by examining the connections forged in the Asia–Pacific region at the intersection of trade union and educational networks, an area often overlooked in the literature on educational exchange.

Open Access
Article
Publication date: 6 May 2024

Simona Cătălina Ştefan, Ion Popa, Ana Alexandra Olariu, Ştefan Cătălin Popa and Cătălina-Florentina Popa

The current study has a two-fold purpose. Firstly, it aims to analyze the extent to which knowledge management (KM) affects the performance of individuals (task and contextual) on…

Abstract

Purpose

The current study has a two-fold purpose. Firstly, it aims to analyze the extent to which knowledge management (KM) affects the performance of individuals (task and contextual) on the one hand and that of organizations (product or service, perceived and financial) on the other hand. Secondly, it proposes to investigate the mediating effect of motivation and innovation in the relationship between KM and individual and organizational performance.

Design/methodology/approach

Partial least squares structural equation modeling (PLS-SEM) was employed in this study, with mediation analysis performed using advanced PLS-SEM techniques. A total of 1,284 respondents from organizations in both the public and private sectors were included in the sample.

Findings

The findings emphasize that KM has a more significant direct effect on individual performance compared to organizational performance. Concurrently, in terms of indirect influence, it is found that KM, through motivation and innovation, has a positive and significant effect on both individual and organizational performances, with a higher influence on the organizational one.

Originality/value

The originality of the work can be noted in designing two different structural models to represent the proposed relationships at the individual and organizational levels. These findings could provide organizational decision makers with empirical evidence, helping them (1) internalize the significance of the KM process in organizations as well as its subsequent effects on individual and organizational performance and (2) identify factors that mediate variable relationships.

Details

Business Process Management Journal, vol. 30 no. 8
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 30 April 2024

Sophie Martin

This paper aims to demonstrate to lawmakers that the addition of art dealers to the designated non-financial businesses and professions (DNFBPs) definition would provide Australia…

Abstract

Purpose

This paper aims to demonstrate to lawmakers that the addition of art dealers to the designated non-financial businesses and professions (DNFBPs) definition would provide Australia with more comprehensive protection against money laundering within the art market.

Design/methodology/approach

The paper opted for an exploratory study using doctrinal and jurisdictional comparative analysis that focused on arguments for and against the inclusion of art dealers in respective DNFBPs definitions. Evaluation of these arguments concludes that art dealers should be included in Australia’s DNFBPs definition and subject to anti-money laundering (AML) regulation.

Findings

The current omission of art dealers from Australia’s DNFBPs definition perpetuates AML vulnerabilities within the Australian art market.

Originality/value

This paper fulfils an identified need to study high-value dealers not included in Australia’s DNFBPs definition and provide arguments for and against the inclusion of Australian art dealers in the listed DNFBP.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

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