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Article
Publication date: 26 September 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge…

Abstract

Purpose

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Design/methodology/approach

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

Findings

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

Originality/value

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 February 2024

Ethan Barr and Andrew Newman

Stalking is considered a public health priority with a range of adverse outcomes. This paper aims to explore existing literature on children and adolescents as perpetrators of…

Abstract

Purpose

Stalking is considered a public health priority with a range of adverse outcomes. This paper aims to explore existing literature on children and adolescents as perpetrators of stalking, with a focus on rates of stalking and victim and perpetrator characteristics associated with stalking.

Design/methodology/approach

A review of research where stalking was engaged in by those 18 years old and younger was conducted, where 17 manuscripts met criteria for review.

Findings

This review found a prevalence of young people engaging in stalking of between 5.3% and 36%. Considerations including demographics, typologies, prior relationship characteristics, stalking and pursuit tactics, cyberstalking and a brief consideration of the impact are given.

Practical implications

Literature considering perpetration remains thin, and future research should seek to move towards a widely acceptable definition of stalking, as well as considering effective interventions for early intervention, and to consider the role of mental health services in supporting perpetrators and victims, who may not always be mutually exclusive groups.

Originality/value

This paper extends previous literature reviews; the authors understand this to be original work that contributes to a gap in the literature.

Details

The Journal of Forensic Practice, vol. 26 no. 1
Type: Research Article
ISSN: 2050-8794

Keywords

Article
Publication date: 10 January 2024

Jayalakshmy Ramachandran, Joan Hidajat, Selma Izadi and Andrew Saw Tek Wei

This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant…

Abstract

Purpose

This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

Design/methodology/approach

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

Findings

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

Research limitations/implications

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

Originality/value

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.

Details

Managerial Finance, vol. 50 no. 5
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 3 April 2023

Arosha S. Adikaram and Pavithra Kailasapathy

The authors aim to explore how perspective-taking and attribution of blame lead to side-taking by human resource professionals (HRPs) when making judgements and handling…

Abstract

Purpose

The authors aim to explore how perspective-taking and attribution of blame lead to side-taking by human resource professionals (HRPs) when making judgements and handling complaints of sexual harassment.

Design/methodology/approach

Employing qualitative methodology, the authors used semi-structured in-depth interviews with 35 HRPs from 30 companies in Sri Lanka. Attribution theory and perspective-taking were used as theoretical lenses.

Findings

In handling complaints of sexual harassment incidents, HRPs take the perspectives of the alleged perpetrator, complainant, or the company and attribute the blame to the alleged perpetrator or the complainant. Irrespective of the gender of the HRPs and the perspective they take, they would most often blame the female complainants due to sexual harassment myths and misperceptions and traditional sex-role beliefs. Thus, they either take the side of the alleged perpetrator or the company, explicitly/implicitly or intentionally/unintentionally.

Originality/value

The central originality of this research is the finding that HRPs take sides in resolving complaints of sexual harassment and perspective-taking and attribution of blame by HRPs lead to this side-taking in organisational settings.

Details

Personnel Review, vol. 53 no. 2
Type: Research Article
ISSN: 0048-3486

Keywords

Article
Publication date: 23 November 2022

Andrew Ebekozien and Mohamad Shaharudin Samsurijan

Studies showed that digital technology applications in the construction industry are low, especially in many developing nations. Construction incentivisation (CI) is one of the…

Abstract

Purpose

Studies showed that digital technology applications in the construction industry are low, especially in many developing nations. Construction incentivisation (CI) is one of the long-standing principles adopted to enhance project performance. There is a paucity of studies concerning CI to improve digital technology applications. Thus, this research investigated the relevance and perceived hindrances that may hinder the implementation of CI from promoting digital technologies and proffer ways to improve digital technology applications in the construction sector.

Design/methodology/approach

In Nigeria’s context, this research is exploratory. Twenty-four semi-structured virtual interviews were conducted in Lagos and Abuja, Nigeria, with knowledgeable participants that indicated interest and were interviewed. The engaged interviewees were drawn from government agencies, academicians in construction consultancy, Internet and communication technology experts, construction contracting firms and construction consulting firms. The collected data were coded and analysed through a thematic method.

Findings

Digitalisation of the industry via CI may face some hindrances. The perceived issues that may hinder CI implementation were classified into most severe, severe and fairly severe in Nigeria’s construction industry context. Findings proffer feasible policy solutions that can mitigate these issues and improve digital technology applications in the industry via the CI.

Research limitations/implications

This study covered the relevance and perceived issues that may hinder the implementation of the CI to improve digital technology applications in the industry. Also, the study proffers policy solutions to enhance digital technology applications in the industry via the CI concept.

Practical implications

Findings from this research will support and offer a valuable understanding of the relevance of the “incentivisation concept” to improve digital technology applications in the Nigerian-built environment. Other developing countries with low applications of digital technology in construction may consider the suggested policy solutions from this research. Also, this study will stir policymakers and construction practitioners to support policies tailored towards improving digital technology applications in construction.

Originality/value

This research contributes by exploring the effectiveness of the CI concept and informing construction practitioners and policymakers on how to improve digital technology applications in the Nigerian construction industry.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 4
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 20 February 2024

John M. Violanti and Michael E. Andrew

Policing requires atypical work hours. The present study examined associations between shiftwork and pregnancy loss among female police officers.

Abstract

Purpose

Policing requires atypical work hours. The present study examined associations between shiftwork and pregnancy loss among female police officers.

Design/methodology/approach

Participants were 91 female officers with a prior history of at least one pregnancy. Shiftwork information was assessed using daily electronic payroll work records. Any prior pregnancy loss (due to miscarriage) was self-reported. Logistic regression estimated odds ratios (OR) and 95% confidence intervals (CI) for main associations.

Findings

On average, the officers were 42 years old, had 14 years of service, and 56% reported a prior pregnancy loss. Officers who worked dominantly on the afternoon or night shift during their career had 96% greater odds of pregnancy loss compared to those on day shift (OR = 1.96, 95% CI:0.71–5.42), but the result was not statistically significant. A 25% increase in percent of hours worked on night shift was associated with 87% increased odds of pregnancy loss (OR = 1.87, 95% CI:1.01–3.47). Associations were adjusted for demographic and lifestyle factors. Objective assessment of shiftwork via electronic records strengthened the study. Limitations include small sample size, cross-sectional design and lack of details on pregnancy loss or the timing of pregnancy loss with regard to shiftwork.

Research limitations/implications

The present study is preliminary and cross-sectional.

Practical implications

With considerable further inquiry and findings into this topic, results may have an impact on police policy affecting shift work and pregnant police officers.

Social implications

Implication on the health and welfare of police officers.

Originality/value

To our knowledge, there are no empirical studies which associate shiftwork and pregnancy loss among police officers. This preliminary study suggested an association between shiftwork and increased odds of pregnancy loss and points out the need for further study.

Details

Policing: An International Journal, vol. 47 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 16 February 2023

Wenjing Wang, Moting Wang and Yizhi Dong

The paper's purpose is to investigate the effects of digital finance on the risk of stock price crashes and the underlying transmission mechanisms, and to provide suggestions to…

Abstract

Purpose

The paper's purpose is to investigate the effects of digital finance on the risk of stock price crashes and the underlying transmission mechanisms, and to provide suggestions to inhibit the stock crash risk (CR).

Design/methodology/approach

This paper selects all companies that were listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange from 2011 to 2020. It then uses the two-way fixed effect model and the intermediary effect model to verify such effects.

Findings

The overall outcomes demonstrate such a result that the CR of listed companies in China can be significantly reduced by the development of digital finance, and the overall transparency of business financial information and the equity pledge of controlling shareholders are the two underlying transmission mechanisms that digital finance can cause effects on the CR of stocks.

Research limitations/implications

The main limitations are that there may exist some problems in the method for evaluating the CR of stocks. And there may be a problem of endogeneity caused by the empirical model cannot control all correlation variables.

Practical implications

This paper would provide policy implications, for different roles, to inhibit the stock CR and to make the development of the economy more stabilize.

Social implications

Digital finance can promote economic development while restraining financial risks at the same time. Therefore, although this study is based on the relevant data from China, it can also provide a reference for other economies with different basic conditions from China, to promote the overall development of the world economy.

Originality/value

The current academic research on digital finance or stock price CR has been relatively sufficient, but there are few papers that combined both. By combining digital finance with stock CR, this paper researches the influence of digital finance on the CR of stocks through empirical analysis. So, this paper would provide new research ideas and evidence for potential influence factors of the CR of stocks, fill the gap in this research field and provide certain help for subsequent scholars to conduct relevant research.

Details

Kybernetes, vol. 53 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 13 September 2023

Xueqi Wang and Graham Squires

This paper aims to define intergenerational housing support and assesses and synthesizes the existing literature on intergenerational support for housing to identify trends and…

223

Abstract

Purpose

This paper aims to define intergenerational housing support and assesses and synthesizes the existing literature on intergenerational support for housing to identify trends and possible areas for future research.

Design/methodology/approach

The methodology employed in this paper is a systematic literature review. A total of 32 articles were chosen for assessment. Upon thorough review, summary and synthesis, general trends and three specific themes were identified.

Findings

The review of 32 papers found that intergenerational support is a crucial strategy to help younger generations achieve homeownership. However, it also highlights the potential for social inequity resulting from unequal distribution of housing resources within families, especially regarding housing. Several potential gaps in the current research are identified, including the need for explicit attention to the provider's intention, exploration into the size and form of financial support for housing, understanding how parental housing resources differ in their transfer behaviors, and examining how parental motivations influence them to provide housing support.

Originality/value

This paper provides recommendations for further research on the topic, while also adding perspective to understand the micro-social mechanisms behind the intergenerational reproduction of socioeconomic inequality, especially in the housing market.

Details

Property Management, vol. 42 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 27 November 2023

Balakrishna Ballekura and Lavanya Vilvanathan

Despite the prevalence of uncivil behaviors across families and past studies attributing work stressors to suicidal ideation (SI), there is no conclusive evidence of the…

Abstract

Purpose

Despite the prevalence of uncivil behaviors across families and past studies attributing work stressors to suicidal ideation (SI), there is no conclusive evidence of the interactive effect of family incivility (FI) aggravating SI. Hence, the purpose of this study is to explore the association between FI and SI through emotional exhaustion (EE) in the workplace and regulation of emotion.

Design/methodology/approach

A time lag (T1 and T2) study is applied for primary data collection using a survey questionnaire. The partial least squares–structural equational modeling algorithm tests reliability, validity and hypotheses.

Findings

Experiencing FI exacerbates SI, while the regulation of emotion and EE mediate the association between FI and SI.

Practical implications

Professionals are advised to adopt regulation of emotion that fosters desirable behavior and shields targets from FI and EE, minimizing the intensity of SI.

Originality/value

This study significantly adds to how FI and EE aggravate SI and contribute to the body of knowledge on the regulation of emotion in stress and coping mechanisms.

Details

International Journal of Conflict Management, vol. 35 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

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