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Book part
Publication date: 31 July 2023

Petr Procházka

Multinational enterprises (MNEs) are increasingly seeking to demonstrate their commitment to sustainability and inclusiveness within the societies they operate in, often by…

Abstract

Multinational enterprises (MNEs) are increasingly seeking to demonstrate their commitment to sustainability and inclusiveness within the societies they operate in, often by highlighting the amount of tax they pay. The author proposes to summarize channels through which tax impacts the achievement of sustainable development goals (SDGs) and analyze them in relation to a single goal, SDG 10 (reduced inequalities) in a single region (the Central and Eastern Europe, CEE). The impact of tax is often ambivalent, but above all it is hard to quantify as there are many stakeholders involved and corporations still tend to disguise their internal information. The author analyzes MNEs’ operations in the CEE region to better understand how reporting standards influence the achievement of SDG 10, focusing on country-by-country reporting (CbCR) and non-financial reporting of European banks and other corporations who publish CbCR on a voluntary basis. The authors perform a quantitative analysis of CbCR data and a qualitative investigation of 201 non-financial reports by 30 MNEs. From the theoretical viewpoint, this research may help to construct a framework to evaluate the tax impact of a given company. Given that, this chapter also outlines why and how it can be beneficial for MNEs to publish voluntary reports it can also serve to motivate increased voluntary participation of MNEs in the transition to sustainability.

Article
Publication date: 3 October 2022

Colleen Carraher Wolverton, Tracey Rizzuto, Jason B. Thatcher and Wynne Chin

An organization’s competitive advantage can be strengthened if they are able to identify highly creative individuals. In fact, organizational success in the 21st century may…

Abstract

Purpose

An organization’s competitive advantage can be strengthened if they are able to identify highly creative individuals. In fact, organizational success in the 21st century may depend upon a firm’s ability to identify highly creative individuals who are able to develop novel and useful ideas, which are the outcome of creativity. The authors posit that Information Technology (IT) plays a significant role in creativity.

Design/methodology/approach

Applying the componential view of creativity, the authors propose the theoretically-derived concept of Individual IT Creativity (IITC). Utilizing a 5-phase methodology, the authors provide a theoretically-derived and rigorously-validated measure of IITC.

Findings

This study demonstrates that IITC is manifested in individuals who (1) possess IT expertise; (2) are motivated by IT tasks and (3) exhibit IT creativity-relevant processes. The authors then develop a scale to measure IITC and examine IITC within a broader nomological network.

Originality/value

This study facilitates the investigation of new streams of research into IITC, including new possible outcomes in addition to IT acceptance.

Details

Information Technology & People, vol. 36 no. 6
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 29 November 2023

Eric H. Shaw and Walter Liu

The purpose of this paper is to show that forgotten classics, such as Melvin T. Copeland’s (1924) Principles of Merchandising, can still teach lessons to students of the history…

Abstract

Purpose

The purpose of this paper is to show that forgotten classics, such as Melvin T. Copeland’s (1924) Principles of Merchandising, can still teach lessons to students of the history of marketing thought.

Design/methodology/approach

The method involved using various key words on several internet search engines. The extensive internet search produced more than a dozen contemporaneous reviews and commentaries. Additionally, there was an intensive search through the histories of marketing thought literature. The extensive and intensive searches allowed a meta-analysis reexamining Copeland’s principles in light of future historical developments from the mid-1920s to the 21st century.

Findings

Historically, Copeland’s principles established the commodity school of marketing thought. (One of the three traditional approaches to understanding marketing taught to generations of students from the mid-1920s until the mid-1960s.) Although the traditional approaches/schools have long gone out of favor, Copeland’s classification of consumer and industrial (business) goods (products and services) have stood the test of time and are still in use 100 years later. Long overlooked, Copeland’s (1924) Principles of Merchandising also anticipated the marketing management/strategy as well as the consumer/buyer behavior schools of marketing thought, dominant in the discipline since the 1960s, for which he has seldom – if ever – been acknowledged.

Research limitations/implications

Historical research is limited because some relevant source material may no longer exist or may have been overlooked.

Originality/value

There have been no reviews of Copeland’s principles in almost a century, and no published meta-analysis of this forgotten classic exists. New discoveries reveal the value in studying marketing history and the history of marketing thought. For marketing as a social science to progress, it is invaluable to understand how ideas originated, were improved and integrated into larger conceptualizations, classification schema and theories over time.

Details

Journal of Historical Research in Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-750X

Keywords

Open Access
Article
Publication date: 28 March 2023

Avitus Agbor Agbor

Over a decade since the Special Criminal Court (SCC) was established in Cameroon, hundreds of individuals have been indicted, tried and convicted. Sentences have been imposed…

Abstract

Purpose

Over a decade since the Special Criminal Court (SCC) was established in Cameroon, hundreds of individuals have been indicted, tried and convicted. Sentences have been imposed, most of which include a term of imprisonment (principal punishment/penalty) and confiscation as accessory penalty or punishment. Research focus has not been directed at the sentences which, as argued in this paper, are inconsistent, incommensurate with the amounts of money stolen and a significant departure from the Penal Code. This paper aims to explore the aspect of sentencing by the SCC.

Design/methodology/approach

To identify, highlight and discuss the issue of sentencing, the paper looks at a blend of primary and secondary materials: primary materials here include but not limited to the judgements of the SCC and other courts in Cameroon and the Penal Code. Secondary materials shall include the works of scholars in the fields of criminal law, criminal justice and penal reform.

Findings

A few findings were made: first, the judges are inconsistent in the manner in which they determine the appropriate sentence. Second, in making that determination, the judges would have been oblivious to the prescripts in the Penal Code, which provides the term of imprisonment, and in the event of a mitigating circumstance, the prescribed minimum to be applied. Yet, the default imposition of an aggravating circumstance (being a civil servant) was not explored by the SCC. Finally, whether the sentences imposed are commensurate with the amounts of monies stolen.

Research limitations/implications

This research unravels key insights into the functioning of the SCC. It advances the knowledge thereon and adds to the literature on corruption in Cameroon.

Practical implications

The prosecution and judges at the SCC should deepen their knowledge of Cameroonian criminal law, especially on the nature of liberty given to judges to determine within the prescribed range of the sentence to be imposed but also consider the existence of an aggravating factor – civil servant. They must also consider whether the sentences imposed befit the crime for which they are convicted.

Originality/value

The paper is an original contribution with new insights on the manner in which sentencing should be approached by the SCC.

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