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Article
Publication date: 24 October 2023

Mohammad A. Hassanain and Zayed A. Albugami

Community centers play a socio-economic and urban role of combining different communal necessities, that serve inhabitants, at different neighborhoods in cities. Their role…

Abstract

Purpose

Community centers play a socio-economic and urban role of combining different communal necessities, that serve inhabitants, at different neighborhoods in cities. Their role emerged in importance as being a hub for improving and customizing quality of life experiences of the public. This research presents a code-based risk assessment tool for evaluating fire safety measures that can be adapted in the context of community centers. It also provides an exemplary case study to demonstrate its application.

Design/methodology/approach

The study identified the factors that render community centers as a high-risk type of facilities in fire events. Various fire codes and standards were reviewed to describe the relevant fire safety measures. A code-based fire risk assessment tool was developed and implemented, through a case study. A set of recommendations were developed to improve the fire safety conditions of the case study facility.

Findings

Several violations to fire safety were identified in the case study building. The findings led to identifying a set of recommendations to improve its fire safety conditions.

Practical implications

This research introduced a systematic approach to raise awareness about fire incidences and consequences in community centers, and provides facilities managers with a tool, to assess compliance based on international fire code requirements.

Originality/value

In fire events, community centers are considered as high-risk facilities that may lead to significant losses of human lives and damages to assets. It is significant to study the causes of fire, for ensuring effective prevention and safe operations.

Details

International Journal of Emergency Services, vol. 13 no. 1
Type: Research Article
ISSN: 2047-0894

Keywords

Article
Publication date: 12 July 2023

Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Abstract

Purpose

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Design/methodology/approach

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Findings

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

Practical implications

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

Originality/value

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Case study
Publication date: 31 October 2023

Michael S. Lewis and Robin Ayers Frkal

This case study is developed using secondary sources, including newspapers, periodicals and academic references.

Abstract

Research methodology

This case study is developed using secondary sources, including newspapers, periodicals and academic references.

Case overview/synopsis

This case study examines the challenges of a market leader in a changing industry and how that leader might respond. Growth was becoming exceedingly difficult for Netflix due to various external forces. For a company that relied on radical innovation to reinvent the video market industry and gain market dominance, Netflix appeared to be focusing on protecting its market position through strategies designed to reinforce its existing strengths and assets. Could Netflix maintain its leadership position and reignite growth by pursuing a reinforcement strategy, or was it time for another reinvention?

Complexity academic level

This case was written for strategic management classes at the graduate and undergraduate levels. The case was classroom tested with undergraduate business students in a strategic management course and masters-level organizational leadership students in a strategic innovation and change management course.

Details

The CASE Journal, vol. 20 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

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