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Article
Publication date: 11 January 2013

Alon Friedman and Richard P. Smiraglia

The purpose of the research reported here is to improve comprehension of the socially‐negotiated identity of concepts in the domain of knowledge organization. Because…

1790

Abstract

Purpose

The purpose of the research reported here is to improve comprehension of the socially‐negotiated identity of concepts in the domain of knowledge organization. Because knowledge organization as a domain has as its focus the order of concepts, both from a theoretical perspective and from an applied perspective, it is important to understand how the domain itself understands the meaning of a concept.

Design/methodology/approach

The paper provides an empirical demonstration of how the domain itself understands the meaning of a concept. The paper employs content analysis to demonstrate the ways in which concepts are portrayed in KO concept maps as signs, and they are subjected to evaluative semiotic analysis as a way to understand their meaning. The frame was the entire population of formal proceedings in knowledge organization – all proceedings of the International Society for Knowledge Organization's international conferences (1990‐2010) and those of the annual classification workshops of the Special Interest Group for Classification Research of the American Society for Information Science and Technology (SIG/CR).

Findings

A total of 344 concept maps were analyzed. There was no discernible chronological pattern. Most concept maps were created by authors who were professors from the USA, Germany, France, or Canada. Roughly half were judged to contain semiotic content. Peirceian semiotics predominated, and tended to convey greater granularity and complexity in conceptual terminology. Nodes could be identified as anchors of conceptual clusters in the domain; the arcs were identifiable as verbal relationship indicators. Saussurian concept maps were more applied than theoretical; Peirceian concept maps had more theoretical content.

Originality/value

The paper demonstrates important empirical evidence about the coherence of the domain of knowledge organization. Core values are conveyed across time through the concept maps in this population of conference papers.

Details

Journal of Documentation, vol. 69 no. 1
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 26 July 2011

Alon Friedman and Martin Thellefsen

The purpose of this paper is to explore the basics of semiotic analysis and concept theory that represent two dominant approaches to knowledge representation, and explore…

3776

Abstract

Purpose

The purpose of this paper is to explore the basics of semiotic analysis and concept theory that represent two dominant approaches to knowledge representation, and explore how these approaches are fruitful for knowledge organization.

Design/methodology/approach

In particular the semiotic theory formulated by the American philosopher C.S. Peirce and the concept theory formulated by Ingetraut Dahlberg are investigated. The paper compares the differences and similarities between these two theories of knowledge representation.

Findings

The semiotic model is a general and unrestricted model of signs and Dahlberg's model is thought from the perspective and demand of better knowledge organization system (KOS) development. It is found that Dahlberg's concept model provides a detailed method for analyzing and representing concepts in a KOS, where semiotics provides the philosophical context for representation.

Originality/value

This paper is the first to combine theories of knowledge representation, semiotic and concept theory, within the context of knowledge organization.

Abstract

Details

Globalization, Political Economy, Business and Society in Pandemic Times
Type: Book
ISBN: 978-1-80071-792-3

Book part
Publication date: 19 October 2021

Md. Harun Ur Rashid, Md. Sha Alam Buhayan, Md. Abdul Kaium Masud and Adrian Sawyer

The study examines the effects of governance quality and religiosity on tax evasion (TE) in the OECD (Organisation for Economic Co-operation and Development) countries…

Abstract

The study examines the effects of governance quality and religiosity on tax evasion (TE) in the OECD (Organisation for Economic Co-operation and Development) countries. Further, the study investigates which government qualities and religiosities affect TE significantly. Ordinary least squares has been used to analyze the data gathered from 36 OECD countries covering the period of 2002–2015 based on the latest data of TE. The results show the negative impact of governance quality and religiosity on TE; it implies the higher level of governance quality and religiosity, and the lower level of TE across the countries. Among the governance qualities, the higher the government effectiveness (GE), the rule of law (RL), and regulatory quality (RQ), the lower the level of TE as they have a negatively significant impact on TE. On the contrary, the positive impact of the voice of accountability (VA) and political stability (PS) on TE implies that with increasing the VA and PS, TE also increases. Moreover, during the investigation of religiosities on TE, the study found that Catholics (CATH) have a significant and negative effect on TE, while Muslim (MUSL) is found to be positively significant. Overall findings of the study suggest the government of the OECD countries to emphasize enhancing the governance quality and practicing of peoples' religious activities freely, which demotivates people to evade tax.

Article
Publication date: 25 February 2014

Sophie Hadfield-Hill

This paper aims to explore corporate social responsibility (CSR) within the Indian context, focusing on the banking sector. This is of particular importance at this time…

2059

Abstract

Purpose

This paper aims to explore corporate social responsibility (CSR) within the Indian context, focusing on the banking sector. This is of particular importance at this time given the financial industry's pivotal role in driving forward India's growth; this paper contributes to the literature on the operationalisation of CSR within one of the world's fastest growing economies.

Design/methodology/approach

The paper presents empirical, on-the-ground qualitative evidence from the Indian finance sector with regard to CSR operations and motivations. Data are based primarily on a series of semi-structured interviews with “elite” participants; senior officials operating in the banking sector.

Findings

The paper offers insight into four levels of CSR engagement which currently exist in the day-to-day operations of Indian companies. Of significance to debates on CSR trends and strategies, the paper presents evidence to suggest that western CSR initiatives are influencing executives in India; ultimately causing a reactive response of an ad-hoc nature.

Research limitations/implications

While the focus of this paper is the Indian finance industry, the trends within this sector and emerging practice, one must be cautious about making broad generalisations about CSR in India based on the data presented here.

Originality/value

A focus on responsible project finance and CSR is imperative at this time of major infrastructure growth in Brazil, Russia, India and China (BRIC) economies; indigenous financial institutions have a crucial role to play in social and economic development. Through a focus on four modes of engagement, which emerged from empirically grounded data collection, this paper highlights multiple forms of commitment and motivation which are often overlooked when reviewing CSR primarily through reporting methods.

Details

Social Responsibility Journal, vol. 10 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

Book part
Publication date: 19 July 2018

Mavis Amo-Mensah and Ralph Tench

Contemporary debates on Corporate Social Responsibility (CSR) are framed in a global context; however, there is ample evidence that national and institutional frameworks…

Abstract

Purpose

Contemporary debates on Corporate Social Responsibility (CSR) are framed in a global context; however, there is ample evidence that national and institutional frameworks define CSR practices. Questions about the activities of Transnational Companies (TNCs) in their host countries further highlight growing CSR concerns, developments and challenges in specific regions. Our aim in this chapter is to examine the theoretical arguments on the relationship between context and CSR, looking at the role of situational conditions in driving responsible corporate behaviour in a global environment.

Design/methodology/approach

Drawing on discourse analytic concepts, we use insights derived from our comparative research on transnational companies’ (European and non-European) self-presentations of CSR-related actions in a developing country, Ghana, to illuminate our argument.

Findings

The discussions demonstrate that context relationships are crucial in CSR practices since they contribute to a wide variety of implicit meanings that provide in-depth understanding of companies’ responsibilities in specific regions. Our empirical analysis showed that linguistic categories of the TNCs related more to responsibilities that focused on ethos than logos, which suggests credible CSR messages to a large extent.

Originality/value

The chapter contributes to the emerging literature on the context-specific nature of CSR in two important ways. First, it provides insights to further the debate on the utility of balancing local and global requirements in corporate CSR actions. Second, our linguistic-based model of analysing CSR communication content, which we demonstrate from our study, offers a novel approach to assess companies’ real intentions, motives and perspectives on CSR in the wake of growing corporate scandals.

Details

The Critical State of Corporate Social Responsibility in Europe
Type: Book
ISBN: 978-1-78756-149-6

Keywords

Article
Publication date: 8 February 2021

Mike Szymanski, Ilan Alon and Komal Kalra

In this study, micro-foundations of strategy as the theoretical framework to study the effect of managers’ individual characteristics on multinational team performance are…

Abstract

Purpose

In this study, micro-foundations of strategy as the theoretical framework to study the effect of managers’ individual characteristics on multinational team performance are adopted. In particular, the purpose of this paper is to study managers’ multilingual communication abilities and multicultural background, and their role in, respectively, effectively reconfiguring team human assets and sensing cognitively distant opportunities and threats.

Design/methodology/approach

This study uses national football teams competing in national and international competitions and their coaches’ characteristics as the data set to test the theory. Using random coefficient modeling and ordinary least square regression, this paper analyzes two samples of 222 and 79 teams and found that both these characteristics contribute to team performance; however, their effects differ depending on the team environment.

Findings

Multicultural managers contribute positively to team performance only when the team is operating in a highly diverse environment, their effect is not statistically significant in homogeneous environments. In less diverse environments, it is the multilingual manager who can improve team performance through more efficient communication and greater effects of leadership on the team.

Originality/value

Managers’ characteristics such as their multicultural background and multilingual capabilities affect team performance. In particular, these effects come into play in highly diverse and international settings. Micro-foundation literature is advised to focus on the internationalization and multicultural backgrounds of managers as a precursor for organizational international performance.

Book part
Publication date: 24 November 2016

Duane Windsor

The research question is how home country corruption and nationalism may affect operations of BRIC multinational enterprises. BRIC composition permits a comparison of two…

Abstract

Purpose

The research question is how home country corruption and nationalism may affect operations of BRIC multinational enterprises. BRIC composition permits a comparison of two authoritarian regimes and two constitutional democracies. Each BRIC features a different combination of corruption and nationalism. The chapter adds South Africa information for two limited reasons. First, from 2010 South Africa is a member of the BRIC summit process. South Africa is an important entry point to Africa, for BRIC multinationals and particularly for China. Second, concerning corruption and nationalism South Africa is analytically useful as a control context that helps illustrate but does not appear to change highly exploratory BRIC findings.

Methodology/approach

The chapter draws on limited literature and information concerning corruption and nationalism in BRICs to suggest tentative possibilities. Transparency International provides bribe payers index estimates for 28 large economies, with important multinational enterprises, and corruption perceptions index estimates including those 28 countries. These estimates include the four BRICs and South Africa. The available sources suggest some suggested findings about varying impacts of home country corruption and nationalism on operations of BRIC multinationals.

Findings

China and Russia are authoritarian regimes in transition from central planning-oriented communist regimes. They are global military powers, expanding influence in their respective regions. Brazil, India, and South Africa are constitutional democracies. India, a nuclear-armed military power, seeks a regional leadership role in South Asia. Brazil and South Africa are key countries economically in their regions. BRIC multinationals are positioned between home country and host country conditions. Chinese and Russian multinationals may reflect a stronger nationalistic tendency due to home country regimes and ownership structure.

Originality/value

The chapter is an original but highly exploratory inquiry into impacts of corruption and nationalism on BRIC multinationals. Extant BRIC literature tends to understudy effects of home country corruption and nationalism on managerial mindset and incentives in either commercial or state-owned enterprises.

Details

The Challenge of Bric Multinationals
Type: Book
ISBN: 978-1-78635-350-4

Keywords

Book part
Publication date: 16 September 2022

Amina Mohamed Buallay

This chapter reviews the relevant theories associated with sustainability reporting, in its first section nine theories supporting sustainability reporting were discussed…

Abstract

This chapter reviews the relevant theories associated with sustainability reporting, in its first section nine theories supporting sustainability reporting were discussed. In the following section four theories against sustainability reporting were explained. The last section is the theoretical framework used in this book. The theoretical framework built based on integration of three theories: stakeholder theory, legitimacy theory and political-economy theory.

Details

International Perspectives on Sustainability Reporting
Type: Book
ISBN: 978-1-80117-857-0

Keywords

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