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Article
Publication date: 8 May 2018

James L. Sanders, Kyle Bahr, Calvin Chan and Charles Hewetson

This paper explains how recent statements by the US Securities and Exchange Commission’s (SEC’s) leadership – including the new Chief of the SEC’s Foreign Corrupt…

Abstract

Purpose

This paper explains how recent statements by the US Securities and Exchange Commission’s (SEC’s) leadership – including the new Chief of the SEC’s Foreign Corrupt Practices Act (FCPA) Unit – signal the American regulator’s intent to “level the playing field” by stepping up its investigations and enforcement of companies worldwide and what non-US issuers can do to prepare.

Design/methodology/approach

Uses information included in the announcement naming Charles E. Cain as Chief of the SEC’s specialized FCPA Unit to lay out an argument that the Unit’s priorities may focus more on non-US companies than US companies.

Findings

Based on past statements and written accounts made by Mr Cain, and with the tacit support of other senior SEC officials, it can be assumed that non-US companies will experience additional scrutiny from the SEC, in the name of leveling the playing field. Furthermore, it can be assumed that the SEC will place additional pressure on anti-corruption regimes in other international jurisdictions to do their part in combatting corruption.

Originality/value

This paper is of value to personnel within non-US issuers who are responsible for creating and enforcing their organization’s anti-bribery or anti-corruption policies and internal controls. It is also of value to legal counsel interested in developing an understanding of the current priorities of the SEC as far as the FCPA is concerned.

Details

Journal of Investment Compliance, vol. 19 no. 1
Type: Research Article
ISSN: 1528-5812

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Article
Publication date: 1 March 2005

Jamie Murphy, Pearlin Ho and Calvin Chan

Internet characteristics — enhanced distribution customer relationships and information access in an information intensive industry — fit the tourism industry. There is…

Abstract

Internet characteristics — enhanced distribution customer relationships and information access in an information intensive industry — fit the tourism industry. There is little sense having an Internet presence though if visitors cannot find and use the website or receive answers to their e‐mail inquiries. Research lauds online tourism initiatives, yet little research investigates Internet use in wine tourism. Given the competitive nature of wine tourism, an important research area is what website features and e‐mail policies do wine tourism operations use for better site navigation site popularity and relationship marketing? Two online analyses of eight wine tourism operations, within and outside Western Australia, illustrate a methodology and dozens of possible metrics for analysing the competition and marketing electronic wine tourism. The results give wine tourism managers insights into short‐term competitive advantages via website features and e‐mail policies, and add to the academic literature and future research of the Internet's role in wine tourism.

Details

International Journal of Wine Marketing, vol. 17 no. 3
Type: Research Article
ISSN: 0954-7541

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Article
Publication date: 22 February 2013

Wai Jin Lee, Ian Phau and Rajat Roy

The purpose of this paper is to determine if high versus low ethnocentric consumers differ in their attitudes toward buying domestic and foreign brands of underwear that…

Abstract

Purpose

The purpose of this paper is to determine if high versus low ethnocentric consumers differ in their attitudes toward buying domestic and foreign brands of underwear that are made domestically or in foreign countries.

Design/methodology/approach

Australian residents recruited through a mall intercept participated in this study through a self‐completed questionnaire. Fishbein's Multi‐Attribute model was used as the measure, along with repeated‐measures ANOVA and t‐tests, to examine whether the groups differed in their attitudes toward buying underwear with “Made in Australia”, “Made in the USA”, and “Made in China” labels.

Findings

The findings generally indicated that there is no significant difference between high and low ethnocentric consumers in attitude towards underwear that are made in Australia and the USA. On the other hand, high ethnocentric consumers viewed domestically made and branded underwear as more durable, easier to care for, better priced, more colourful, more attractive, more fashionable, of stronger brand name, more appropriate for occasions, and more choices of styles. Domestically‐made but foreign‐branded underwear is viewed as easier to care for and better priced.

Practical implications

The study suggests that China should improve its country image as compared to such developed nations as Australia and the USA in terms of production and manufacturing standards. The study also purports that American underwear brands with strong presence in the global fashion world that have not already established operation in Australia can consider entering the market.

Originality/value

The paper fills the gap in the ethnocentrism literature by validating the study in Australia and focusing on the attitudes of high ethnocentric (and low ethnocentric) consumers. It also examines underwear, which is a common product category in apparels but inherently deficient in the literature.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 17 no. 1
Type: Research Article
ISSN: 1361-2026

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Article
Publication date: 30 July 2020

Chenyan Gu, Yunjie Calvin Xu and Minghui Yao

This study identifies a new type of advertising, sponsored ad forwarding, in microblog contexts. It tests the effectiveness of designs of a message with an ad with regard…

Abstract

Purpose

This study identifies a new type of advertising, sponsored ad forwarding, in microblog contexts. It tests the effectiveness of designs of a message with an ad with regard to receivers who are purely online friends or offline friends.

Design/methodology/approach

In the main experiment, a three-by-two experimental design was employed. By random assignment, message senders forwarded an ad with either an other-oriented or a self-oriented message to a group of offline friends or purely online friends. In the control group, there was no message accompanying the ad. The data of 218 effective sender-receiver dyads were collected and compared.

Findings

The results show that a message with an other-oriented appeal is more effective than one with a self-oriented appeal for dyads with an offline relationship, and a message with a self-oriented appeal is more effective than one with an other-oriented appeal for dyads with a purely online relationship. Overall, the use of appeals significantly boosts ad effectiveness.

Originality/value

This study identifies a new type of marketing practice in social media, namely sponsored ad forwarding. It also proposes appeal orientation as a novel type of message content design. It shows how to apply the right appeal orientation to the right receiver groups, that is, offline or purely online friends.

Details

Internet Research, vol. 30 no. 6
Type: Research Article
ISSN: 1066-2243

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Book part
Publication date: 18 December 2016

Fadi Alasfour, Martin Samy and Roberta Bampton

This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure…

Abstract

This paper investigates how individuals determine their tax morale levels and tax compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the paper revealed that tax evasion is morally acceptable in Jordan under some circumstances, indeed there could be an affirmative duty to evade taxes since the government is perceived to be highly corrupted. The findings also show that while the extent of the governmental corruption has a positive (negative) effect on tax non-compliance (tax morale), the efficient expenditure of governmental tax revenues has a negative (positive) impact on tax non-compliance (tax morale). The individuals’ tax non-compliance decisions are likewise positively affected by the tax rates and by the taxation system’s being perceived as unjust, but decline with the increase of audit rates and the subsequent penalty rates. The degree and effectiveness of these determinants are dependent on the individual’s level of risk aversion, financial constraints and the surrounding referent groups. The results also confirm that individual factors play a significant role in determining the level of tax morale. Overall, the tax morale level and the compliance decision of an individual are greatly influenced by gender, age, educational level, occupational status and religious background.

Details

Advances in Taxation
Type: Book
ISBN: 978-1-78635-001-5

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Article
Publication date: 3 April 2017

Robert Osei-Kyei and Albert P.C. Chan

The purpose of this paper is to empirically compare the risk factors in public-private partnership (PPP) projects in developing and developed countries, represented by…

Abstract

Purpose

The purpose of this paper is to empirically compare the risk factors in public-private partnership (PPP) projects in developing and developed countries, represented by Ghana and Hong Kong, respectively.

Design/methodology/approach

A structured questionnaire survey was conducted with PPP practitioners in Ghana and Hong Kong. In total, 103 valid responses were received for analysis. Kendall’s coefficient of concordance and mean ranking were used for data analysis.

Findings

The results show that respondents from Ghana ranked country risk factors higher, whereas their Hong Kong counterparts ranked project-specific risks higher. The top five significant risks in Ghana are corruption, inflation rate fluctuation, exchange rate fluctuation, delay in project completion and interest rate fluctuation. In Hong Kong, the top five significant risk factors are delay in land acquisition, operational cost overruns, construction cost overruns, delay in project completion and political interference.

Originality/value

The results of the study inform international investors of the appropriate risk mitigation measures and preventive actions to use when engaging in PPP arrangements in any part of the world. Further, governments who are yet to use the PPP concept would be informed of the prevailing risk factors in other neighbouring countries (i.e. developing or developed countries).

Details

Construction Innovation, vol. 17 no. 2
Type: Research Article
ISSN: 1471-4175

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Article
Publication date: 20 November 2017

Robert Osei-Kyei and Albert P.C. Chan

The purpose of this paper is to investigate the similarities and differences of critical success factors (CSFs) for public-private partnership (PPP) projects in developing…

Abstract

Purpose

The purpose of this paper is to investigate the similarities and differences of critical success factors (CSFs) for public-private partnership (PPP) projects in developing and developed countries, using Ghana and Hong Kong as examples.

Design/methodology/approach

An empirical questionnaire survey was conducted with experienced PPP practitioners in Ghana and Hong Kong. Survey responses were analysed using Kendall’s concordance analysis, mean score ranking, quartile groupings analysis and Mann-Whitney U test.

Findings

The results indicate that a favourable legal and regulatory framework is very critical in both jurisdictions. Further, technology transfer, technological innovation, public/community participation and coordination and government providing financial support are of low importance in both jurisdictions. The non-parametric test shows that 16 CSFs are of different importance in Ghana and Hong Kong. Specifically, CSFs related to the socio-political and economic conditions of PPP projects are very critical in Ghana, whereas CSFs directly related to the organisation and relationship of PPP projects are very critical in Hong Kong.

Originality/value

The outputs of this study add to the international best practice framework for successful PPP implementation. Further, international private investors and governments who are yet to adopt the PPP concept would be considerably informed of the investment strategies to employ when engaging in PPP arrangements.

Details

Engineering, Construction and Architectural Management, vol. 24 no. 6
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 1 March 1999

M. Xie, X.S. Lu, T.N. Goh and L.Y. Chan

Traditional attribute control charts are based on the monitoring of the number of nonconforming items in a sample of fixed size. In modern manufacturing processes, since…

Abstract

Traditional attribute control charts are based on the monitoring of the number of nonconforming items in a sample of fixed size. In modern manufacturing processes, since items can be checked automatically, use of samples of a fixed subjective size with traditional charts is not suitable for on‐line continuous inspection. Furthermore, the sample size usually has to be large when the process fraction nonconforming is not reasonably high. If a decision is to be made only when a sufficient number of items are manufactured and inspected, many nonconforming items might have been produced. In this paper, a control scheme is presented based on the monitoring of cumulative counts of items inspected. This procedure will limit the number of consecutive nonconforming items to a small value when the process has suddenly deteriorated, can detect a sudden process shift quickly and is suitable for continuous inspection processes. The exact probability control limits are derived and the implementation procedure is described.

Details

International Journal of Quality & Reliability Management, vol. 16 no. 2
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 1 February 1974

CALVIN N. MOOERS

The papers by Robert A. Fairthorne are always both stimulating and challenging to me. Their insights and their obscurities are fascinating. While my own intellectual works…

Abstract

The papers by Robert A. Fairthorne are always both stimulating and challenging to me. Their insights and their obscurities are fascinating. While my own intellectual works have usually been quite separate from his, we have frequently shared a concern with many of the same topics in the principles of information work. These have included such topics as the mathematical basis of classification, applications of mathematical lattice theory, insights from Shannon's signalling theory (habitually misnamed ‘information theory’), and the delegation of retrieval.

Details

Journal of Documentation, vol. 30 no. 2
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 12 October 2012

Xiaoling Zhang

Abstract

Details

Facilities, vol. 30 no. 13/14
Type: Research Article
ISSN: 0263-2772

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