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Book part
Publication date: 14 April 2023

Krystine I. Batcho, Michael Hviid Jacobsen and Janelle L. Wilson

The utterly un-nostalgic person is probably a non-existent being. At both a personal and collective level, we explore how nostalgia is experienced and in demand during times of…

Abstract

The utterly un-nostalgic person is probably a non-existent being. At both a personal and collective level, we explore how nostalgia is experienced and in demand during times of transition, disjuncture, conflict and uncertainty. This chapter explores the emotion of nostalgia and connects it specifically to the current corona pandemic – the challenges of lockdowns and social distancing measures on interaction, feelings of loneliness and a generalised sense of uncertainty and despair, and also a rise of nostalgia as a possible response to these challenges. The predominant view of nostalgia put forth in this chapter is that nostalgia has the capacity to provide a great deal of benefit (meaning, hope, direction and purpose) to individuals, groups, institutions and societies at large. Indeed, nostalgia can be a tranquil feeling in a fearful world. We relate nostalgia to studies and experiences from the pandemic period and speculate on how the so-called ‘corona crisis’ may impact feelings of nostalgia in the post-pandemic world – perhaps even a nostalgia and longing for the pandemic period itself.

If the corona pandemic has in fact sparked a new (or renewed) interest in nostalgia in contemporary society due to the corona pandemic, it may indeed prove to be a positive thing, particularly if it makes it easier for people to deal with current feelings of adversity and anxiety. We suggest the nostalgia mood that is generated and perpetuated by the continuing twists and turns of the corona pandemic may – in the short and long run – prove useful in coping with and giving meaning to the problems and perplexing circumstances of life, rather than being a regressive phenomenon. Perhaps, something good may, in the end, grow from something bad?

Details

The Emerald Handbook of the Sociology of Emotions for a Post-Pandemic World
Type: Book
ISBN: 978-1-80382-324-9

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Article
Publication date: 14 March 2023

Walid El Hamad, Lee Moerman and Sanja Pupovac

This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management…

Abstract

Purpose

This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers.

Design/methodology/approach

This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes.

Findings

Transfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal.

Originality/value

Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.

Details

Pacific Accounting Review, vol. 35 no. 3
Type: Research Article
ISSN: 0114-0582

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Book part
Publication date: 19 March 2024

Deb Aikat

With 43.2 million coronavirus cases and 525,000 deaths in 2022, India ranked second worldwide, after the United States (84.6 million cases and 1 million deaths), according to the…

Abstract

With 43.2 million coronavirus cases and 525,000 deaths in 2022, India ranked second worldwide, after the United States (84.6 million cases and 1 million deaths), according to the latest available June 2022 COVID-19 impact data.

Amid people’s growing mistrust in the government, India’s news media enhanced the nation’s distinguished designation as the world’s largest and most populous democracy. India’s news media inform, educate, empower, and entertain a surging population of 1.4 billion people, which is roughly one-sixth of the world’s people.

Drawing upon the media agendamelding theoretical framework, we conducted a case study research into interplay between two prominent democratic institutions, the media and the government, to analyze the role of the COVID-19 pandemic in redefining India’s networked society.

India’s COVID-19 pandemic aggravated internecine tensions between media and government relating to four key freedom issues: (1) world’s largest COVID-19 lockdown affecting 1.3 billion Indians from March 25, 2020 to August 2020 with extensions and five-phased re-openings, to restrict the spread of COVID-19; (2) Internet shutdowns; (3) media censorship during the 1975–1977 “Emergency”; and (4) unabated murders of journalists in India.

Although the COVID-19 pandemic caused deleterious problems debilitating the tensions between the media and the government, India’s journalists thrived by speaking truth to power. This study delineates key aspects of India’s media agendamelding that explicates how the people of India form their media agendas. India’s news audiences meld media messages from newspapers, television, and social media to form a picture of the issues, insights, and ideas that define their lives and times in the 21st century digital age.

Book part
Publication date: 6 April 2023

Gali Perry, Tal Jonathan-Zamir and Roni Factor

Purpose – Emergency situations are known to have significant effects on public attitudes toward the police. However, little is known about these effects over prolonged periods of…

Abstract

Purpose – Emergency situations are known to have significant effects on public attitudes toward the police. However, little is known about these effects over prolonged periods of time, and how they vary across different types of attitudes. Moreover, it is unclear what the root causes of fluctuations in public sentiments of the police in emergency situations are. The present chapter reviews the findings of a research project designed to address these questions.

Methodology/Approach – A three-wave panel survey carried out in Israel in the first three peaks (and corresponding lockdowns) of the COVID-19 pandemic: April, September and December, 2020.

Findings – Following what appears to be a rise in support for the police at the first peak of the pandemic, the authors find a significant drop in numerous types of attitudes in the second peak. Between the second and the third peaks, broad evaluations of the police (not directly related to the pandemic) stabilized, while some pandemic-specific attitudes continued to deteriorate. The drop in diffused support for the police was associated with participants’ assessments of the government’s performance in handling the pandemic.

Originality/Value – Beyond shedding light on fluctuations in public attitudes toward the police over the course of the COVID-19 pandemic, these findings add to our more general understanding of what happens to the relationship between the police and the public in emergency situations.

Book part
Publication date: 16 January 2024

Soniya Billore

The pandemic had a huge negative impact globally on small and micro firms, particularly on cultural enterprises, making it imperative for them to create strategic solutions for…

Abstract

The pandemic had a huge negative impact globally on small and micro firms, particularly on cultural enterprises, making it imperative for them to create strategic solutions for sustainable business models and customer relationships. This chapter studies the digital interventions employed by the micro cultural enterprises in the Japanese Onsens (Hot baths) sector during the pandemic period in Japan. Using the theoretical lenses of service dominant logic and value creation, the study extracts four prominent value creation processes from the analysis of the employed secondary data. The study underlines the importance of collaboration between a firm's internal and external resources, their creative use of operant resources, and a robust customer orientation leading to creative digitalization. The results of the study show how cultural enterprises can rethink customer service in the cultural and creative sector. It also draws attention to the need for more robust policies and support systems that can encourage global cultural enterprises to develop sustainable business models.

Details

Tourism Planning and Destination Marketing, 2nd Edition
Type: Book
ISBN: 978-1-80455-888-1

Keywords

Content available
Book part
Publication date: 11 December 2023

Gráinne Perkins

Abstract

Details

Danger in Police Culture
Type: Book
ISBN: 978-1-83753-113-4

Book part
Publication date: 6 April 2023

Justin Piché and Kevin Walby

Purpose – During the COVID-19 pandemic, Canadian jurisdictions have varied in terms of their reporting of COVID-19 cases among prisoners and prison staff. Engaging with…

Abstract

Purpose – During the COVID-19 pandemic, Canadian jurisdictions have varied in terms of their reporting of COVID-19 cases among prisoners and prison staff. Engaging with literatures on the policing of criminological knowledge and prison opacity, this chapter examines how multiple approaches to newsmaking criminology including blog posts, op-ed writing, report publishing, and expert commentary can challenge state secrecy in ways that help generate proactive disclosure of additional information about the impact and management of the coronavirus behind prison walls.

Methodology/Approach – The authors explore how “flooding the zone” of public debates on pandemic management with the limited, incomplete data made available by authorities works as a knowledge mobilization and research strategy.

Findings – The analysis in this study reveals how a newsmaking criminology approach can help researchers access previously unpublished information from Canadian prison authorities that is crucial to understanding prison policy, practice, and outcomes related to COVID-19.

Originality/Value – This chapter highlights the value of newsmaking criminology as a means of communicating and mobilizing criminological knowledge, as well as generating data in the service of emancipatory research and advocacy.

Details

Crime and Social Control in Pandemic Times
Type: Book
ISBN: 978-1-80382-279-2

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Book part
Publication date: 8 December 2023

Hannah Grannemann, Jennifer Reis, Maggie Murphy and Marie Segares

Shortages of personal protective equipment (PPE) across the United States at the start of the COVID-19 pandemic created entrepreneurial opportunities for sewists and makers. In…

Abstract

Shortages of personal protective equipment (PPE) across the United States at the start of the COVID-19 pandemic created entrepreneurial opportunities for sewists and makers. In the United States in March and April 2020, masks were not readily available to the general public from existing retailers and PPE for medical use was being rationed for healthcare workers. Sewists and crafters, professionals and amateurs alike, began making and selling and/or donating masks. For individuals with sewing skills and time, sewing and selling masks became a lifeline financially, personally, and socially. To understand the experiences of people who made and distributed handmade masks during the early months of the pandemic in the United States, an interdisciplinary team developed an online cross-sectional survey instrument using a qualitative-dominated approach with both open and closed questions. This chapter explores themes identified from a sample of 94 participants, predominantly female-identifying, who created an enterprise or added a product line to an existing business. The sample includes individuals who did not identify as a ‘creative entrepreneur’ prior to the pandemic but did identify as an entrepreneur after starting a mask-making venture. Informed by entrepreneurship literature, the authors observed that these nascent entrepreneurs articulated recognisable motivations for social entrepreneurship, showed signs of pre-existing entrepreneurial mindsets, and employed business models and marketing tactics of entrepreneurs, largely without any business training. Implications for the study include increased recognition of latent entrepreneurial readiness, interest of women in social entrepreneurship, and higher levels of business knowledge among women than previously recognised.

Details

Creative (and Cultural) Industry Entrepreneurship in the 21st Century
Type: Book
ISBN: 978-1-80382-412-3

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Article
Publication date: 17 December 2021

Deepa Mangala and Mamta Dhanda

This study aims to examine earnings management around initial public offerings (IPOs) in India. It also explores the influence of issue characteristics on earnings management…

Abstract

Purpose

This study aims to examine earnings management around initial public offerings (IPOs) in India. It also explores the influence of issue characteristics on earnings management around the IPOs.

Design/methodology/approach

A sample of 511 IPOs that came during April 2003-March 2019 is studied for calculating earnings management for pre-issue, issue and post-issue years. Using Cross-Sectional Modified Jones Model, the paper presents earnings management on the basis of three proxies i.e. discretionary accruals, discretionary current accruals and discretionary long-term accruals. The influence of issue characteristics on earnings management practised around the IPOs is also observed through correlation and multiple regression analysis.

Findings

The paper finds that earnings management is abnormally high during the issue year compared with pre-issue and post-issue years. It also unveils that profitability, premium, age, and size of the issuer significantly determine the level of pre-issue and issue year earnings management practised by Indian IPO issuers.

Research limitations/implications

The findings are useful to stakeholders (potential investors, analysts and regulators) to observe, assess and understand the quality of financial numbers that are based on fallacious disclosure of accounting figures. It provides insight into the possibilities of managed earnings around the issue that could influence investors’ decision-making. Further, the study reflects the efficacy of Indian regulatory norms for IPOs.

Originality/value

To the authors’ knowledge, it is the only Indian study that had used an extensive data set of about two decades to calculate earnings management during pre-issue, issue and post-issue years. The uniqueness of the study further lies in three proxies of earnings management representing short-term and long-term accruals. Moreover, it is the first study to observe the influence of IPO issue characteristics on earnings management.

Article
Publication date: 15 August 2023

Eniola Abe, Pamela Dawson and Jason Scott

At the outset of the COVID-19 pandemic the United Kingdom Government implemented a policy to rapid discharge hospital patients into care homes. This study aimed to examine how the…

Abstract

Purpose

At the outset of the COVID-19 pandemic the United Kingdom Government implemented a policy to rapid discharge hospital patients into care homes. This study aimed to examine how the media in the United Kingdom portrayed hospital discharge to care homes during the COVID-19 pandemic.

Design/methodology/approach

This study was a qualitative document analysis. Four sources (Daily Mail, The Independent, The Guardian and BBC News) were selected to represent political orientations encompassing right-wing, centrist and left-wing perspectives, and were searched for mention of hospital discharge, care homes and Covid-19 pandemic between 1st January 2020 and 24th February 2022. Article text was copied verbatim into Microsoft Word documents prior to analysis. Data were thematically analysed, followed by coding the sentiment in the included articles as well as coding the sentiment of themes and sub-themes.

Findings

Of 722 identified articles, 133 were eligible for inclusion as the final corpus. Data represented a moralistic narrative consisting of four themes: (1) Government as villain, (2) care homes as antiheroes, (3) patients as ideal victims and (4) moral outcomes. Most of the corpus had a negative sentiment (78.1%). One theme, moral outcomes, had considerably more positive sentiment (32.4%) than others (range 15.1%–21.9%).

Originality/value

A moralistic argument for improving cross-boundary interactions between health and social care services is provided, and the media can play a role pushing cross-boundary working higher up the policy agenda. Future work should examine how direct stakeholders, including those working in healthcare and care home settings, perceived the discharge policy.

Details

Journal of Integrated Care, vol. 31 no. 4
Type: Research Article
ISSN: 1476-9018

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