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Article
Publication date: 7 April 2023

Dolores Rando Cueto, Carmen Jambrino-Maldonado, Gloria Jiménez-Marín and Patricia P. Iglesias-Sánchez

Organizational happiness has received exponential attention in recent years. To offer an over-view for future research gap, this article produces a comprehensive review by…

Abstract

Purpose

Organizational happiness has received exponential attention in recent years. To offer an over-view for future research gap, this article produces a comprehensive review by combining bibliometric analysis and interviews to key authors in the field. The main objective of this paper is to show the state of research regarding the environment in the management of happiness in organizations: the evolution of scientific activity, current trends in authorship, topics and future setting research agenda.

Design/methodology/approach

The methodological process focuses on a mixed method. A systematic review of the relevant literature; bibliometric analysis and network mapping in the Web of Science and Scopus data-bases; bibliometric network analysis of authorship, citation and co-occurrence of key words in scientific publications.

Findings

The results reveal that happiness management is gaining importance and, moreover, more than half of the publications about happiness management are related to the environment in which the organizations are immersed. Therefore, the study provides some research directions and insists on role of environment to better understand the theoretical and practical perspectives. Likewise, bibliometric analysis and interviews allow to measure quality, impact, productivity and scientific evolution which are increasingly valued in order to identify the main concepts and topics that are considered key, drivers of research and those gaps that should be addressed in future research work for the conceptual framework of happiness management in organizations.

Originality/value

Conclusions are drawn that promoting corporate social responsibility strategies, aimed at fostering sustainability and care for the environment result in the well-being of organizations and the performance of their workers are highlighted.

Details

Management Decision, vol. 62 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 29 November 2021

Laia Colomer

This paper aims to analyse the key Faro notions of “heritage community” and “democratic participation” as defined in the Faro Convention, and how they challenge core notions of…

Abstract

Purpose

This paper aims to analyse the key Faro notions of “heritage community” and “democratic participation” as defined in the Faro Convention, and how they challenge core notions of authority and expertise in the discipline and professional practice of cultural heritage.

Design/methodology/approach

This paper examines notions of “heritage community” and “democratic participation” as they are framed in the Faro Convention, and it briefly introduces two cases (Finland and Marseille) to explore their application. It then focusses on the implications of these two notions for heritage administration (expertise) in terms of citizen agency, co-creation of knowledge and forms of decision-making processes.

Findings

The Faro Convention favours an innovative approach to social, politic and economic problems using cultural heritage. To accomplish this, it empowers citizens as actors in developing heritage-based approaches. This model transforms heritage into a means for achieving socioeconomic goals and attributes to the public the ability to undertake heritage initiatives, leaving the administration and expert bodies as mediators in this process. To bring about this shift, Faro institutes the notion of “heritage communities” and fosters participative governance. However, how heritage communities practise participation may follow different paths and result in different experiences due to local and national political circumstances.

Originality/value

The Faro Convention opens up a window by framing cultural heritage within the realm of social and democratic instrumentality, above and beyond the heritage per se. But it also poses some questions regarding the rationale of heritage management (authority in governability), at least as understood traditionally under official heritage management discourses.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 13 no. 4
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 8 March 2024

Henrik Gislason, Jørgen Hvid, Steffen Gøth, Per Rønne-Nielsen and Christian Hallum

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to…

Abstract

Purpose

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Design/methodology/approach

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

Findings

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Social implications

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

Originality/value

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

Details

Journal of Public Procurement, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1535-0118

Keywords

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