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Mass lay-offs tremendously impact employees and companies. Helping people toward new employment could help organizations manage costs and reputation. The authors sought to test a model, based on regulatory focus theory, predicting which employees are more likely to consider leaving the company during this uncertain time (turnover intentions) and indirectly to engage in behavior to strengthen their external labor market position (mobility-oriented behavior).

With a mass lay-off impending, the authors studied employees (N = 326) in a financial services organization. The authors reasoned that employees' perception that they have higher (vs lower) qualifications than their job requires, may be able to spur turnover intentions for some because it enhances perception that movement to another job is desirable and feasible. The authors proposed perceptions of being overqualified vs perceptions of being underqualified only affect the turnover intentions and mobility-oriented behavior of promotion-focused employees.

Supporting the expectations, promotion-focused employees (but not prevention-focused employees) who perceived themselves to be overqualified, compared with promotion-focused employees who perceived themselves to be underqualified, showed higher turnover intentions and, indirectly, mobility-oriented behavior.

This research is one of few studies that have examined intentions and behavior of employees who are facing impending mass lay-off, as most lay-off research has studied survivors or victims post lay-off. To the best of the authors’ knowledge, this is the first study to apply a regulatory focus perspective on overqualification/underqualification, as well as to turnover intention and mobility behavior.

The value of transverse skills, including human capabilities, has been acknowledged for a significant period of time by major organisations such as UNESCO and the World Economic Forum. This paper reports on the application of microcredentials linked to the Human Capability Framework in a major telecommunications organisation that has a vision to establish a baseline to develop the levels of capability for both individual employees and the entire workforce. In this case study, capability is evidenced through learning and applied performance specified in a microcredential that carries a credit-entry score into higher education qualifications. The value of the microcredentials lies not in recognising learning outcomes; rather, it lies in an individual's ability to validate their full potential, open sustainable employment opportunities and prepare for emergent new roles.

This commentary offers a case study of how a major Australian telecommunications organisation implemented microcredentials that are aligned to the Human Capability Framework Standards reference model.

The approach in this case study demonstrates how a company that confidently invests in non-traditional learning approaches that increase the value of human capital can tangibly grow the capacity of the workforce to deliver not only its strategy but also its cultural values.

The multi-award-winning model described in this case study is novel and clearly informs current research and thinking addressing this topic.

Quality Assurance and Improvement Program (QAIP) is defined as “an ongoing and periodic assessment of the entire spectrum of audit and consulting work performed by the internal audit (IA) activity”. QAIP is an important component of internal auditors’ commitment to improve internal audit (IA) quality. The pressure towards improvement is urgent for central banks, in light of the vulnerabilities of their IA functions identified by the International Monetary Fund. The authors analyse the professional standards and the literature on IA and QAIP, aiming to propose general considerations to enhance IA quality and to develop and maintain a QAIP, with reference to central banks, also shedding light on the synergies among IA, QAIP and total quality management (TQM).

This paper reviews the most relevant professional standards in light of the professional and academic literature regarding IA quality, QAIP and their relationship with TQM. The analysis of these sources represents an important step to identify general measures to improve IA quality and develop effective QAIP in central banks.

This analysis shows that it is important to understand the rationale behind the development of an IA function and its theoretical and practical foundation, especially for complex organisations such as central banks. In addition, the authors show that QAIP represents an important tool to exploit the synergies between TQM and IA. These synergies could result in higher levels of quality for the IA function and more effective implementation of TQM within the whole organisation. Lastly, the authors provide practical suggestions to support the implementation of an effective QAIP in central banks and to spread TQM philosophy within the organisation.

The authors contribute to the scant literature on IA quality and QAIP by focusing on central banks and shedding light on the relationship with TQM. Regardless of their importance, these topics have been largely neglected by the extant literature.

The study aims to provide relevant information on the educational processes experienced by university students in Spain during the period of compulsory confinement. To this end, the key factors of the emergency educational model implemented by the country's universities have been analysed.

The study investigated, through qualitative, exploratory research and 30 in-depth interviews, how university students have lived the process of change to alternative forms of education during the crisis, what training experiences stand out and what factors related to virtual education they identify as relevant keys.

Participants usually focus on three main topics: (1) The impacts of changes in training development with regard to methodologies and forms of assessment; (2) The facilities and difficulties in this new modality of online training; and (3) The consequences of the crisis on higher education in the medium and long term.

Students participating in the study offer relevant and critical information on the adaptations developed by Spanish universities during the Coronavirus crisis. This information can be fundamental for the conscious decision making of the institutions, so that they can develop educational processes more adequate to the needs and possibilities of the university students in times of crisis.

Sexual and reproductive health (SRH) interventions demand diverse services, encompassing medical, social and psychological care to ensure the overall wellbeing of service users. In the absence of multidisciplinary response to SRH interventions, service users could be deprived of crucial SRH services, which could undermine their safety and wellbeing. Based on this knowledge, our study was designed to map the interprofessional space in primary healthcare (PHC) facilities in Ebonyi State, Nigeria that deliver SRH services.

Interviews with 20 health workers and group discussions with 72 young people aged 15–24 years provided the data for the study. We analyzed data deductively, focusing on the assessments of the presence or absence of specific professionals that are typically expected to provide different aspects of SRH services.

We found conspicuous absence of laboratory diagnostic, social care, psycho-cognitive and some medical services expected of primary care. These absences necessitated unnecessary referrals, encouraged breaches in confidentiality, undermined social care and justice, increased cost of care and discouraged young clients from utilizing SRH services provided in PHCs. Our study, therefore, emphasizes the need for integrated care in the delivery of SRH services, which would involve relevant diverse professionals contributing their expertise toward comprehensive care for SRH service users.

The study provides human resource insights toward strengthening primary healthcare in Nigeria vis-à-vis efficient delivery of SRH services to guarantee the health security of service users.

The reverse logistics supply chain (RLSC) for demolition waste management (DWM) is a complex process that inherits significant interdependent risks. However, studies on the RLSC have not explicitly identified the risks of its inter-relationships by disentangling their effects on operational performance. Accordingly, this paper aims to identify and assess the inter-dependencies of the risks in the RLSC to improve quality-related operational performance.

A sequential exploratory mixed-method research approach, consisting of qualitative and quantitative methods, was employed. The qualitative approach involved 25 semi-structured interviews, whereas the 18 subsequent structured interviews were conducted with stakeholders in the entire RLSC as part of the quantitative method. These were used to identify the cause and effect relationships of the identified risks. The data were analysed using thematic analysis, and the Bayesian belief network (BBN) technique was used to develop a conceptual risk model.

In total 20 risks in four RLSC sub-processes, namely, dismantling and on-site process, off-site resource recovery process, marketing of secondary products and residue disposal, emerged. Among cause and effect relationships of identified risk factors, inferior quality of secondary products was found to have the strongest relationship with customer satisfaction. Under-pricing of dismantling job, improper landfill operations and inadequacy of landfill levy are independent risks that initiate other risks down the supply chain. The aggregate effects of these risks affect customer dissatisfaction of the end-product, as well as health and safety risks in on-site, off-site and residue disposal.

This study only identify the cause and effect relationships of the identified risks within the RLSC for DWM operations. It has not targeted a specific construction material or any secondary production, which could be practiced through a case study in future research.

The results encourage the investigation of RLSC process quality by maintaining the relationship between recycler and customer to enable a safe workplace environment. Hence, the role of relevant practitioners and government is inseparable in supporting decision-making. Future research could discuss the impact of those inter-related risks in relation to time- or cost-related operational performance criteria.

This study contributes to the field through presenting the first major study on the identification and assessment of the inter-dependencies of the risks in the RLSC in South Australia. The RLSC process mapping had been identified as a tactical and operational management approach. However, the risk management process is a strategic management approach. Therefore, the integration of both process mapping and the risk management approaches in one platform is germane to construction management research.

Highly developed and agile learners who can clearly convey and call on their skills are sought in all walks of life. Diverse demand for these capacities has called attention to how the skills and knowledge gained during doctoral study can be conveyed, translated and leveraged in non-academic settings; however, the complex learning reality underneath doctoral development is challenging to convey.

The data set for this particular analysis was obtained from 245 in-depth telephone interviews with PhD candidates collected prior to COVID-19. Candidates were asked about learning processes, challenges and changes, and both the questions and thematic analysis were guided by theories of doctoral development and transformational learning.

For many participants, learning and development were not familiar topics, while a small proportion deflected questions about learning altogether. One fifth of participants presented rich and lucid accounts of learning in which cognisance of complexity, metacognitive processes and transformational experiences were embedded and multiple avenues of development were in evidence. They were well-placed to convey the complexion of doctoral development. Candidates more deeply engaged in learning also commented more about changes they noticed in themselves. The most identified avenue of development was in understanding and approach to knowledge.

Candidate communication about learning and development is an under-explored dimension of doctoral experience and skill that is relevant to advancing knowledge about doctoral development and illuminating graduate potential both within and outside academe. This must constitute a key element of the re-vitalisation of the doctorate post-pandemic. The salience of framing transferable skills within a learning development perspective is discussed.

The purpose of this study is to reveal the mechanism of humble leadership inducing abusive supervision from the low-status compensation perspective, examining the mediation role of leader perceived thread to status. Besides, the moderation effect of regulatory focus on the mediation path is discussed.

This study conducted a three-wave longitudinal survey. The data was collected from 438 leaders and their employees in five Chinese enterprises. This study used Mplus 7.4 and adopted a bootstrapping technique for data analysis.

Humble leadership has a positive effect on leader perceived threat to status. Leader perceived threat to status plays a mediation role between humble leadership and leader abusive supervision. Leader regulatory focus is the “gate valve” that humble leadership fosters leader abusive supervision. That is, when the leader promotion focus is high, leader perceived threat to status bred by humble leadership is low, resulting in less abusive supervision. When the leader prevention focus is high, humble leadership brings relatively more abusive supervision through perceived threat to status.

This study explores why humble leadership breeds abusive supervision behaviors and reveals the mechanism behind the negative effect of humble leadership based on low-status compensation theory. This study not only promotes the continuous development of the field of humble leadership research through empirical research but also provides guidance for effectively suppressing the negative effects of humble leadership, promoting strengths and avoiding weaknesses and suppressing inappropriate management behaviors in management practice.

Green supplier selection (GSS) is acknowledged as important governance in green supply chain management (GSCM). However, this paper argues that GSS is not a stand-alone GSCM governance mode that determines manufacturers' environmental performance but rather one that needs to be aligned with contractual governance, particularly contractual control and adaptation, to promote environmental performance effects. This paper adopts GSS as ex ante governance and introduces behavior and outcome controls as ex post contractual control and adaptation, respectively. Thus, this paper addresses how GSS affects environmental performance directly and indirectly through behavior and outcome controls within transaction cost economics (TCE) theory.

This research model was tested on 300 Chinese manufacturing firms, and multiple regression analysis was used to validate our hypotheses.

A direct relationship was observed between GSS and environmental performance. This direct relationship is positively mediated by behavior and outcome controls.

This paper develops and elucidates an integrative green supply chain process proceeding from the implementation of ex ante GSS and ex post contractual governance to the realization of environmental performance. Furthermore, this paper considers two different forms of contractual governance, specifically contractual control and adaptation, and explains how they can be implemented using behavior and outcome controls from the perspective of TCE theory.

This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

This paper employs the ratio of actual tax savings as a proxy for the benefits of the R&D tax deduction policy based on manually collected and systematically cross-checked data. The relationship between tax benefits and abnormal R&D spending is estimated in a sample of Chinese A-share listed companies for the period 2007–2018.

The findings suggest that tax deductions lead to positive abnormal R&D spending and that this deviation in R&D spending may be attributed to firms' upward R&D manipulation for tax avoidance. The results also indicate that this behavior is more significant for the period after the policy revision, in non-HNTEs (high and new technology enterprises), and in firms with a high ratio of R&D expenses.

It is difficult to establish a sophisticated and unified model to identify the specific strategy of upward R&D manipulation that firms use to obtain tax benefits.

Managers should take into account upward R&D manipulation when designing governance mechanisms. Policymakers in developing countries may further pursue preferential tax policies that cover every stage of innovation activities gradually; the local provincial governments need to leverage their proximity and flexibility advantages to develop a tax collection and administration system.

This study contributes to the understanding of the complex effect of R&D tax incentives and helps more fully illuminate firms' upward R&D manipulation behavior from the perspective of tax planning strategies, which are underexplored in previous research.