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1 – 5 of 5Fabiana da Cunha Saddi, Stephen Peckham, Garrett Wallace Brown, Dimitri Renmans and Allan Nuno Alves de Sousa
Obafemi O. Olekanma and Donovan Nadison
This chapter presents the outcome of an empirical study titled ‘Knowledge Sharing and Transfer (KST) that Really Works: An exploration of KST in Sub-Saharan South African Public…
Abstract
This chapter presents the outcome of an empirical study titled ‘Knowledge Sharing and Transfer (KST) that Really Works: An exploration of KST in Sub-Saharan South African Public Sector Institutions’. Enablers of KST were explored through the lens of lived experiences of managers working at Gautrain Management Agency (GMA), a rail transport public sector operator in South Africa. Qualitative data were collected from 15 managers and analysed using Thematic and Trans Positional Cognition Approach (TPCA) qualitative analytical tools. Four themes, essential originating antecedent factors, complementary people enabling factors, organisational enabling factors and effective KST implementing factors emerged. Rahman’s KST model was adopted as a theoretical framework and used to better understand the study findings. The current study affirms two elements within the theoretical framework, namely, complementary people enabling factors and organisational enabling factors, while the remaining two, essential originating antecedent factors and effective KST implementing factors, were not affirmed. This study contributes a new KST framework that helps business managers understand KST from the South African public sector practitioners’ perspectives, which represents this study’s contribution to the business performance measurement body of knowledge and practice.
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Mahesh Subramony and Mark S. Rosenbaum
The purpose of this study is to address United Nations’ sustainable development goals (SDGs) 8 and 9 from a service perspective. SDG 8 is a call to improve the dignity of service…
Abstract
Purpose
The purpose of this study is to address United Nations’ sustainable development goals (SDGs) 8 and 9 from a service perspective. SDG 8 is a call to improve the dignity of service work by enhancing wages, working conditions and development opportunities while SDG 9 calls upon nations to construct resilient infrastructures, promote inclusivity and sustainability and foster innovation.
Design/methodology/approach
This study uses a bibliometric review to extract important themes from a variety of scholarly journals.
Findings
Researchers tend to investigate policy-level topics, such as national and international standards related to working conditions, while ignoring the experiences or well-being of workers occupying marginalized and low-opportunity roles in service organizations. Service researchers, educators and practitioners must collaborate to improve the state of service industries by conducting participatory action research, promoting grassroots organizing/advocacy, implementing digitized customer service and addressing workforce soft skills deficiencies.
Research limitations/implications
The authors consider how service work can be transformed into respectable employment and present four specific ways nations can enhance their service industries.
Practical implications
Economic planners can view SDGs 8 and 9 as a framework for understanding and promoting the well-being of service employees and accelerating the productivity and innovation levels of the service sector.
Originality/value
The United Nations’ SDGs are examined from a services perspective, which increases their significance in service-dominated economies.
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This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.
Abstract
Purpose
This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.
Design/methodology/approach
This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.
Findings
The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.
Originality/value
Recent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.
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Stefano Marini, Lucia D'Agostino, Carla Ciamarra, Domenico De Berardis and Alessandro Gentile
The purpose of this case report is to report the clinical experience of the use of gabapentin in the management of problem behaviors in a person with autism spectrum disorder and…
Abstract
Purpose
The purpose of this case report is to report the clinical experience of the use of gabapentin in the management of problem behaviors in a person with autism spectrum disorder and comorbid intellectual disability. Autism spectrum disorder is a neurodevelopmental disorder with a high prevalence of intellectual disability. Challenging behaviors in autism spectrum disorder are very common. In recent years, the hypothesis that the symptoms of autism derive from a deficiency of the inhibitory neurotransmission of gamma-aminobutyric acid is gaining considerable weight.
Design/methodology/approach
Exploring behavioral symptoms improvement in an adult man with ASD and severe intellectual disability taking gabapentin.
Findings
The rating scales used show improvement in challenging behaviors and aggressions. No side effects were observed.
Originality/value
Currently, there are no authorized drugs for the treatment of the symptomatic features of autism spectrum disorder, but drugs are used for comorbid psychopathological aspects. The authors want to speculate on a hypothetical function of gabapentin in remodeling the expression of alpha-2-delta subunits in people with autism and the processing of neural information.
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