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The non‐destructive inspection of large concrete walls (e.g. dams, bridge pylons) with autonomous systems is still an unsolved problem. One of the main difficulties is to develop a very flexible platform, which is able to move and inspect horizontal and vertical surfaces safely, and which is fast and cost‐efficient. The purpose of this paper is to present a climbing robot designed with these attributes in mind.

This paper presents the Climbing RObot with Multiple Sucking Chambers for Inspection, which is designed for inspection of concrete walls. The propulsion system consists of three omnidirectional‐driven wheels for high maneuverability. The adhesion is performed by a vacuum system of seven controllable vacuum chambers and one large reservoir chamber. Pressure sensors and valves are integrated for controlling, which allows fast reaction on changing conditions.

The comparison of simulated results and a simple prototype indicates that the developed physical model is exact enough to estimate the efficiency of the proposed adhesion mechanism. The propulsion system has been tested extensively and allows high maneuverability on reasonably flat ground.

This paper introduces a climbing robot which will allow higher objectivity and reproducibility of inspections as well as safe working conditions for technicians. With such a machine one can check the building via remote control or semi‐autonomously.

Inclusive education is about creating beneficial environments for all students (Booth & Ainscow, 2011). Within Germany, the role of special education within inclusive schools has been widely discussed (Powell et al., 2016). Educators worldwide consider collaborative teaching between special educators and general educators to be a fundamental precondition for inclusive education (Hoppey & McLeskey, 2014).

The history of the German school system, however, is characterized by a rigorous division of special and regular schools that is reflective of broad divisions in teacher education. Since the ratification of the Convention on the Rights of Persons with Disabilities (CRPD) in Germany in 2009, more students with special educational needs, as well as special educators, have begun to attend and work in inclusive schools. While cooperation between general and special educators is a key to the development of inclusive schools, many teachers report that responsibilities are divided between special and general teachers, while various challenges exist regarding cooperation (Urban & Lütje-Klose, 2014). Nevertheless, dysfunctional cooperation can foster mechanisms of separation and exclusion even in “inclusive” settings (Idel et al., 2019).

The present chapter offers a reflection on the different roles of special educators and the current state of research on interdisciplinary and multiprofessional cooperation in inclusive schools in Germany. It also provides a discussion of relevant implications for the development of inclusive schools and teacher training.

The purpose of this paper is to examine the drivers of independent sales contractor (ISC) performance. As independently contracted sales agents, the ISC model is a growing method of non-permanent employment utilized in many sectors. Specifically, this study seeks to fill a gap in the literature related to the under-researched link between ISCs and organizational identification.

This study conducts an exploratory, mixed-methods study based on data collected from 189 ISCs from a professional services firm.

Results demonstrate that outcomes related to sales performance, retention and advocacy are influenced directly and indirectly by organizational identification. It also shows that tangible benefits related to financial and marketing values are the strongest predictors of ISC organizational identification. Intangible dimensions such as value congruence, management trust and embeddedness play a limited role in the model.

Results show that ISC sales performance is enhanced when an ISC views their identity and the identity of the firm as highly interdependent. These findings suggest that organizational identification can be a key performance indicator when evaluating the return on marketing investment for a firm.

This study provides some important guidance to managers responsible for ISCs. First, the study identifies the primary drivers of organizational identification. Specifically, the study demonstrates that financial and marketing benefits are the primary relational antecedents of organizational identification. Both value congruence and operational benefits play relatively minor roles. Similarly, the results show that both organizational identification and historic sales performance are critical predictors of sales performance.

Few researchers have examined the link between ISCs and organizational identification. Organizational identification is of particular importance in the study of ISCs, as they possess the dual identity of an independent agent and that of a sales representative of the firm they are under contract. This study contributes to existing literature by extending previous studies that examine antecedents of sales performance.

The authors design a theoretical perspective that explores how different phases of social mood influence financial risk tolerance (FRT) among investors. Risk is involved in almost all financial decision-making. For a better understanding of risk tolerance behavior, the role played by social mood cannot be ignored. This study aims to explore the linkage between social mood and FRT of investors in Pakistan.

Using qualitative phenomenology as the guiding framework, 22 interviews were conducted to have a deeper understanding of the lived experiences of investors with at least 10 years of investment experience. Thematic analysis was done to analyze data. Audio-recording, bracketing, triangulation and member checking were done to ensure validity and reliability.

A theoretical model is developed using the six themes identified through thematic analysis. This model presents an in-depth analysis of the determinants of social mood, its multiple phases and its impact on risk tolerance behavior. Findings reveal that the level of financial literacy, experience and purpose of investment moderate the effect of social mood on FRT.

Investors can manage risk and increase their profits by controlling the effects of social mood. They can benefit from the market situation by taking more risk when the market is extremely low. The advisors can frame their advice in the light of the model.

According to the authors’ knowledge, this is the first study that explores investors’ risk tolerance in response to variations in social mood in the context of an emerging economy. The paper has contributed conceptually and methodologically. It uses phenomenology as the method and develops a theoretical model that describes how different types of investors adjust their risk tolerance in response to changes in their social mood.

The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism.

Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software.

CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies.

Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.

The implications of a qualitative research study into community engagement (CE) and public libraries are presented in this chapter. It involved three case studies in England. The research methods employed included 34 semi-structured interviews, 12 direct observations, and document analysis. The viewpoints of both service providers and service users were captured. All data were analyzed using thematic analysis, in an inductive fashion. After summarizing the literature, six practical aspects of CE in relation to library practice were identified which were: public libraries as a community space; partnerships; community involvement in the library service; involvement of volunteers; working around books or information; and engaging in public dialogue and deliberation. The study, based on empirical data, concludes that while the public library as a community space was recognized as a key aspect to foster CE, it is a passive form of CE. A stronger level of partnership and community involvement is required for the promotion of genuine CE, wherein the community-driven approach and the organic nature of the CE process are paramount to engagement. It was observed that little systematic research has been done to examine the CE process in practice in public libraries. Nor have the practical implications of CE for public libraries been addressed. This study provides practical implications of CE for public libraries, as a first step toward systematic research in this area.

The purpose of this paper is to investigate the direct and indirect relationship between board gender diversity and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable.

This study uses a panel dataset of 200 French firms listed during 2007–2018 period. The direct and indirect effects between board gender diversity (BGD) and tax avoidance were tested by using structural equation model analysis.

The results indicate that the presence of women on corporate boardrooms negatively affects tax avoidance. The greater the proportion of women in boards, the lower the likelihood of tax avoidance practice. In the mediation test, CSR appears to partially mediate the link between women on boards and corporate tax avoidance. Additional analysis shows that the social dimension of CSR produces this mediating effect.

The results have practical implications for companies in regulating the composition of their boards. To benefit from diversity, firms have to increase women‘s percentage in their boards of directors. Also, investors are encouraged to pay attention to the percentage of female directors when investing and purchasing shares.

This study proved empirically that the higher proportion of female directors significantly reduces the possibility of tax avoidance either directly or indirectly through enhancing CSR performance. The findings show that firms with gender diversified boards are more likely to get involved in CSR for hedging against the potential consequences of aggressive tax avoidance practices. In light of the above results, firms are well-advised to strongly apply the policy encouraging or mandating women as board members to take advantage of their expected benefits.

The originality of this paper consists in proposing the establishment of both direct and indirect relationships between BGD and corporate tax avoidance through CSR. Unlike prior studies that have been examining the direct relationship between corporate governance mechanisms and corporate tax avoidance, this study went further to investigate the indirect relationship between these two constructs. This study also differs from prior studies as it examines the effect of BGD on each of constituting pillars of CSR, namely, environmental, social and governance. To date, an extensive part of CSR research has used the combined score of CSR, but the effects on different CSR pillars remain little investigated.

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

This paper aims to examine the impact of corporate tax planning (TP) on tax disclosure (TD). Using tax expenses data set, with the detailed effective tax rate (ETR) by reconciling individual items of income and expenses.

A firm-level panel data set is used to analyse 286 non-financial listed companies on Bursa Malaysia that spans the period 2010-2012. Multivariate statistical analyses were run on the sample data. The empirical understanding of TD depends on public sources of data in the financial statement, characterized in the aggregated note of tax expenses. Fitting with Malaysian environment, the authors measured TD using modified ETR reconciling items.

Results show that TP, exhibit a robust positive influence on TD. This suggests that TP is related to lower corporate TD. In addition, companies with high TP attempt to mitigate the disclosure problem by increasing various TD. The authors further find significant positive impact between each of firm size and industry dummy, on TD. This means that company-specific characteristics are significant factors affecting corporate TD.

This study contributes to the literature on the effect of TP on TD. It depends on both the signalling theory and the Scholes–Wolfson framework, which are the main theories concerned with TP and TD. Therefore, from a theoretical side, the authors add to the current theories by verifying that users are the party influenced whether positively or negatively, by the extent of TD or the extent of TP activities through Malaysian organizations.

The evidence found in this paper has important policy and practical implications for the authorities, researchers, decision makers and company managers. The findings can provide them some relevant insights on the importance of TP actions from companies’ perspective and contribute to the discussion of who verifies and deduces from TD directed by companies.

This paper originality is regarded as the first attempt to examine the impact of TP on TD in a developing country such as Malaysia. Malaysian setting is an interesting one to examine because Malaysia could be similar to other countries in Southeast Asia. Results contribute significant insights to the discussion about TD regarding, which parties are responsible for the verification of TD by firms, and which parties benefit from this disclosure. Findings suggest that companies face a trade-off between tax benefits and TD when selecting the type of their TP.