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1 – 10 of over 2000Despite the importance of tax policy in reducing energy consumption and carbon emissions, there is a dearth of research on the environmental impact of indirect taxes. This paper…
Abstract
Purpose
Despite the importance of tax policy in reducing energy consumption and carbon emissions, there is a dearth of research on the environmental impact of indirect taxes. This paper examines the impact of indirect taxes on carbon dioxide (CO2) emissions, with an emphasis on institutional quality.
Design/methodology/approach
The study uses the Government Revenue Dataset (2021), comprising 143 countries, dividing into 114 developing and 29 developed countries, during the period between 1996 and 2019. The author adopts panel data techniques, with Driscoll–Kraay standard errors to account for the issue of cross-sectional dependence (CSD).
Findings
The results indicate that indirect tax revenues have a negative and significant impact on CO2 emissions for the total sample. The subsample analysis revealed that while indirect taxes reduce carbon emissions in developing countries, opposed results are reported for developed countries. This finding implies that most of the advanced countries have already reached a high level of taxes, at which carbon emissions increase as indirect tax increases further. Interestingly, the results revealed that institutional quality enhances the role of indirect taxes in mitigating carbon emissions for both developing and developed countries.
Originality/value
To the best of the authors' knowledge, this is the sole study using the newly developed tax data by the United Nations University, World Institute for Development Research (UNU-WIDER) to investigate the impact of indirect taxes on carbon emissions, with an emphasis on institutional quality. The existing literature focuses on specific taxes, like carbon taxes, with no comprehensive research on the link between indirect taxes and carbon emissions.
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Kurukulasuriya Dinesh Udana Devindra Fernando and Nawalage Seneviratne Cooray
Introduction: In the context of Sri Lanka, this study compares how institutions and financial development (FD) affect economic growth (EG) and inclusive growth (IG).Purpose: The…
Abstract
Introduction: In the context of Sri Lanka, this study compares how institutions and financial development (FD) affect economic growth (EG) and inclusive growth (IG).
Purpose: The well-structured administration and judicial system at the provincial level have been established against the socioeconomic vulnerabilities in the country for an extended period. Still, the country as a whole and provincial level is experiencing huge income and social inequality, though there are required provisions for enhancing the well-being of the people.
Methodology: The study consists of data from the nine provinces from 2013 to 2019. The analysis used the Dynamic Spatial Durbin Model (D-SDM) to explore the spatial dependencies between the provinces. Two models were developed: the interaction of the financial service activities (FSA) and insurance, reinsurance, and pension (INPEN), representing the FD with the EG and IG with and without. The IG index was estimated by principal component analysis (PCA) using indicators of the four dimensions. The results indicated spatial dependency among FD’s interaction with EG when provincial tax (PROTAX) and provincial expenses (PROEXP) are the provincial institutions.
Findings: The IG model results showed the IG’s spatial dependency moderated by the FD and only the IG model between the provinces. PROEXP showed a significant positive spillover impact among provinces towards the IG.
Practical Implications: The finding inform economic policy making while identifying weaknesses in existing local governments. Attention must be given to how poverty can be reduced, enhancing the well-being of the people with the proper channelling of finance and government institutional mechanisms.
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Joseph Nockels, Paul Gooding and Melissa Terras
This paper focuses on image-to-text manuscript processing through Handwritten Text Recognition (HTR), a Machine Learning (ML) approach enabled by Artificial Intelligence (AI)…
Abstract
Purpose
This paper focuses on image-to-text manuscript processing through Handwritten Text Recognition (HTR), a Machine Learning (ML) approach enabled by Artificial Intelligence (AI). With HTR now achieving high levels of accuracy, we consider its potential impact on our near-future information environment and knowledge of the past.
Design/methodology/approach
In undertaking a more constructivist analysis, we identified gaps in the current literature through a Grounded Theory Method (GTM). This guided an iterative process of concept mapping through writing sprints in workshop settings. We identified, explored and confirmed themes through group discussion and a further interrogation of relevant literature, until reaching saturation.
Findings
Catalogued as part of our GTM, 120 published texts underpin this paper. We found that HTR facilitates accurate transcription and dataset cleaning, while facilitating access to a variety of historical material. HTR contributes to a virtuous cycle of dataset production and can inform the development of online cataloguing. However, current limitations include dependency on digitisation pipelines, potential archival history omission and entrenchment of bias. We also cite near-future HTR considerations. These include encouraging open access, integrating advanced AI processes and metadata extraction; legal and moral issues surrounding copyright and data ethics; crediting individuals’ transcription contributions and HTR’s environmental costs.
Originality/value
Our research produces a set of best practice recommendations for researchers, data providers and memory institutions, surrounding HTR use. This forms an initial, though not comprehensive, blueprint for directing future HTR research. In pursuing this, the narrative that HTR’s speed and efficiency will simply transform scholarship in archives is deconstructed.
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Wensong Bai, Mikael Hilmersson, Martin Johanson and Luis Oliveira
The authors seek to advance the understanding of small- and medium-sized enterprise (SME) internationalization at the regional level and examine the role of home market…
Abstract
Purpose
The authors seek to advance the understanding of small- and medium-sized enterprise (SME) internationalization at the regional level and examine the role of home market institutions in this process.
Design/methodology/approach
The authors analyze hypotheses with data from SMEs in five country markets and from the Global Entrepreneurship Monitor. A cluster analysis establishes the regional diversification patterns (based on regional diversification scope, speed and rhythm) and a multinomial regression tests the effect of home market institutions on their adoption.
Findings
The results offer a refined picture of SME regional diversification by revealing three patterns: intra-regionally focused firms, late inter-region diversifiers and early inter-region diversifiers. They also suggest that the adoption of these patterns is determined by SMEs' home market institutions.
Originality/value
The authors develop a nuanced understanding of SME internationalization by building upon and expanding the regionalization rationale in the internationalization patterns literature. Additionally, the authors address the acknowledged, yet rarely investigated, country-level determinants of internationalization patterns.
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Lukman Hamdani, Sunarsih Sunarsih, Rizaldi Yusfiarto, Achmad Rizal and Annes Nisrina Khoirunnisa
This study aims to elaborate on the antecedents of muzakki (zakat payers) paying zakat (Islamic philanthropy) through institutions with social media arrangements, while the…
Abstract
Purpose
This study aims to elaborate on the antecedents of muzakki (zakat payers) paying zakat (Islamic philanthropy) through institutions with social media arrangements, while the drivers of social media engagement are used in the conceptual model with trust and intention.
Design/methodology/approach
Overall, the final sample of 230 respondents was obtained through the database of official zakat management institutions. Regarding analytical tools, this study combines the partial least square structural equation modelling and necessary condition analysis approaches to explore research findings.
Findings
The findings show that firm-generated information and trust play an important role directly and indirectly. At the same time, other constructions, such as social factors and user-based factors, provide variations in necessary conditions to increase the muzakki’s intention to channel their zakat through institutions.
Practical implications
Zakat institutions must focus on improving social media-based services by integrating important information, such as credibility and transparency, with muzakki’s preferences. Additionally, zakat information on social media must be attractively packaged and contain facilities that muzakki can use in communicating, such as; their opinions, suggestions and input. The findings, in general, underscore the attachment between muzakki and zakat institutions through social media, which can significantly impact the positive environment of zakat institutions.
Originality/value
To the author’s knowledge, this study is pioneering in conceptualizing and testing a theoretical model linking drivers of social media engagement, trust and intention to pay zakat through the institution, particularly in the levels of necessity.
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Ishrat Ayub Sofi, Ajra Bhat and Rahat Gulzar
The study aims to shed light on the current state of “Dataset repositories” indexed in Directory of Open Access Repositories (OpenDOAR).
Abstract
Purpose
The study aims to shed light on the current state of “Dataset repositories” indexed in Directory of Open Access Repositories (OpenDOAR).
Design/methodology/approach
From each repository/record information, the Open-Access Policies, Open Archives Initiative Protocol for Metadata Harvesting (OAI-PMH), year of creation and the number of data sets archived in the repositories were manually searched, documented and analyzed.
Findings
Developed countries like the United Kingdom and the USA are primarily involved in the development of institutional open-access repositories comprising significant components of OpenDOAR. The most extensively used software is DSpace. Most data set archives are OAI-PMH compliant but do not follow open-access rules. The study also highlights the sites’ embrace of Web 2.0 capabilities and discovers really simple syndication feeds and Atom integration. The use of social media has made its presence known. Furthermore, the study concludes that the number of data sets kept in repositories is insufficient, although the expansion of such repositories has been consistent over the years.
Practical implications
The work has the potential to benefit both researchers in general and policymakers in particular. Scholars interested in research data, data sharing and data reuse can learn about the present state of repositories that preserve data sets in OpenDOAR. At the same time, policymakers can develop recommendations and policies to assist in the construction and maintenance of repositories for data sets.
Originality/value
According to the literature, there have been numerous studies on open-access repositories and OpenDOAR internationally, but no research has focused on repositories preserving content-type data sets. As a result, the study attempts to uncover various characteristics of OpenDOAR Data set repositories.
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Tyler Skinner, Steven Salaga and Matthew Juravich
Using the lens of upper echelons theory, this study examines the degree to which National Collegiate Athletic Association athletic department performance outcomes are associated…
Abstract
Purpose
Using the lens of upper echelons theory, this study examines the degree to which National Collegiate Athletic Association athletic department performance outcomes are associated with the personal characteristics and experiences of the athletic director leading the organization.
Design/methodology/approach
The authors match organizational performance data with athletic director and institutional characteristics to form a robust data set spanning 16 years from the 2003–04 to 2018–19 seasons. The sample contains 811 observations representing 136 unique athletic directors. Fixed effects panel regressions are used to analyze organizational performance and quantile regression is used to analyze organizational revenues.
Findings
The authors fail to uncover statistically significant evidence that athletic director personal characteristics, functional experience and technical experience are associated with organizational performance. Rather, the empirical modeling indicates organizational performance is primarily driven by differentiation in the ability to acquire human capital (i.e. playing talent). The results also indicate that on average, women are more likely to lead lower revenue organizations, however, prior industry-specific technical experience offsets this relationship.
Originality/value
In opposition to upper echelons research in numerous settings, the modeling indicates the personal characteristics and experiences of the organization's lead executive are not an economically relevant determinant of organizational performance. This may indicate college athletics is a boundary condition in the applicability of upper echelons theory.
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Jais V. Thomas, Mallika Sankar, S. R. Deepika, G. Nagarjuna and B. S. Arjun
The rapid advancement of Education Technology (EdTech) offers promising opportunities for educational institutions to integrate sustainable business practices into their…
Abstract
The rapid advancement of Education Technology (EdTech) offers promising opportunities for educational institutions to integrate sustainable business practices into their operations and curriculum. The integration of EdTech into sustainability education has emerged as a powerful tool to promote environmental awareness, foster sustainable behavior, and address the pressing challenges of climate change and resource depletion. This chapter explores the growing significance of EdTech in sustainability education, analyzing its potential to cultivate a generation of environmentally conscious and responsible global citizens. It also aims at identifying and examining the most prominent emerging EdTech tools specifically designed to promote sustainability in educational settings. Furthermore, it aims to comprehend the institutional elements that have successfully incorporated and expanded the utilization of EdTech tools to promote enduring business practices. Additionally, the chapter addresses the challenges and obstacles faced by educational institutions in adopting and implementing these technologies and propose strategies to overcome these barriers.
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This study seeks to explicate how institutional disruptions impact multinational corporation (MNC) subsidiary control choices. It uses institutional theory to understand the…
Abstract
Purpose
This study seeks to explicate how institutional disruptions impact multinational corporation (MNC) subsidiary control choices. It uses institutional theory to understand the influence of formal and informal institutions across countries on the type of control system employed in an MNC manufacturing subsidiary.
Design/methodology/approach
This study’s sample is based on a unique dataset from five trustworthy sources. We use multi-level models to account for the hierarchical nature of the sample of 1,630 multinational subsidiaries spread across 26 host countries by firms from 21 home countries.
Findings
The institutional distance between the host and the home country has a negative relationship with strategic control. In contrast, the home country’s power distance has a positive relationship with strategic control.
Originality/value
Study findings indicate the need to incorporate formal and informal institutional elements in the control system’s conceptual framing and design. This notion complements existing visualizations of optimizing MNC controls through extant articulations of minimizing governance costs through organizational design choices or strategic needs.
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