Search results

The purpose of this paper is to establish whether all the dimensions of regulatory compliance matter for environmental sustainability practices of manufacturing small and medium entrepreneurial ventures (SMEVs) using evidence from Uganda.

This study is cross-sectional and correlational. Data was collected through a questionnaire survey of 106 manufacturing SMEVs. Data was analyzed using Statistical Package for Social Sciences (SPSS) version 23.

The results indicate that controls, legitimacy and deterrence do matter for environmental sustainability practices of the manufacturing SMEVs in Uganda, unlike social norms and values.

This study fosters the understanding of environmental sustainability practices, as it provides insights on whether all the dimensions of regulatory compliance do matter for environmental sustainability practices of manufacturing SMEVs in Uganda.

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory.

To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases.

The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale.

The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale.

The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures.

This is the first systematic review of the factors that influence tax morale using an institutionalist lens.

The purpose of the present study was twofold: (1) to examine the direct effect of the dimensions of opportunity (i.e. ethical climate and institutional policy) and dimensions of job pressure (i.e. workload and work pressure) on workplace deviance (i.e. organisational and interpersonal deviance) and (2) to assess the mediation of neutralisation in the relationship between the dimensions of opportunity, job pressure and workplace deviance.

The present study drew from the fraud triangle theory (FTT; Cressey, 1950) and the theory of neutralisation (Sykes and Matza, 1957) to achieve the research objectives. Survey data from 356 full-time faculty members in Nigerian public universities were collected. Partial least square-structural equation modelling (PLS-SEM) was employed to analyse the data.

The results indicated that opportunity and job pressure significantly affected workplace deviance. As expected, neutralisation was found to mediate the negative relationship between ethical climate and interpersonal deviance and the positive relationship between workload, work pressure and interpersonal deviance. Contrary to expectation, neutralisation did not mediate the relationship between opportunity, pressure and organisational deviance.

The sample was drawn from academics in public universities and the cross-sectional nature of this study means that the findings have limited generalisations.

This study offers insights into the management of Nigerian public universities on the need to curb workplace deviance amongst faculty members. This study recommends that the management improve the work environment by enhancing the ethical climate and institutional policies and reviewing the existing workload that may constitute pressure to the faculty members.

The present study provides empirical support for the fraud triangle theory and theory of neutralisation to explain workplace deviance.

The most sustainable forms of urban mobility are walking and cycling. These modes of transportation are the most environmental friendly, the most economically viable and the most socially inclusive and engaging modes of urban transportation. To measure and compare the effectiveness of alternative pedestrianization or cycling infrastructure plans, the authors need to measure the potential flows of pedestrians and cyclists. The paper aims to discuss this issue.

The authors have developed a computational methodology to predict walking and cycling flows and local centrality of streets, given a road centerline network and occupancy or population density data attributed to building plots.

The authors show the functionality of this model in a hypothetical grid network and a simulated setting in a real town. In addition, the authors show how this model can be validated using crowd-sensed data on human mobility trails. This methodology can be used in assessing sustainable urban mobility plans.

The main contribution of this paper is the generalization and adaptation of two network centrality models and a trip-distribution model for studying walking and cycling mobility.

This paper aims to address the limitations of classical deterrence theory in dealing with violent non-state actors (VNSAs).

The study uses qualitative methods.

It suggests that two measures must be applied; the first one is to rephrase the assumptions of the theory towards a broader definition. The second one is to theorize certain approaches for deterring VNSAs which shall remain a key component in, but not the cornerstone of, national security strategies.

In the aftermath of 9/11 attacks and US war on terrorism, the need arose to “revisit” the “Deterrence Theory” to address several changes such as rogue states, cyber threats and VNSAs, especially after the end of the Cold War, when the theory was originally developed. The recent research on VNSAs relates to the fourth wave of deterrence, which highlights its proper role in a new security environment.

This paper aims to examine the regional dynamics that further consolidated Israel’s national security in the Middle East in the aftermath of the Arab Spring, reflecting upon the nuclear challenge between Iran and Israel and Iran's expanding activities in the region.

To prove the central argument, the study uses a conceptual framework that centers on deterrence as the main approach used by states to consolidate their influence in the Middle East region.

Iran's nuclear progress and influence in the region has strengthened Israel’s security and fostered an unprecedented open rapprochement led by USA efforts with the Gulf regimes.

The paper draws particular attention to the Iran–Israel nuclear competency, and the Israeli preferred policy options regarding Iranian activities in the region amid turbulent Middle East. In addition, the paper offers insight to the regional dynamics that further consolidated Israel’s national security in the region while maintaining a status of Arab vulnerability and backwardness.

This paper investigates the deterrence effect of development on crime against women in India. Specifically, the authors examine the deterrence effect of the composite development index, i.e. Human Development Index (HDI), along with other variables acting as development indicators such as women’s employment, the relative strength of women in the police force, urbanization, etc., on crimes against women.

This study adopts a fixed effect within-group (WG) panel regression model and pooled regression model on the data of 28 states over 20 years from 2000 to 2019. For checking the robustness of the results, the authors use the estimation from the system generalized method of moments.

The results confirm the deterrence effect of development as measured by the HDI and female labor force participation on various crimes against women. In addition, female feticide representing the socio-cultural attitude toward women turned out to be another significant determinant of almost all types of crime against women. Further, the study also finds the deterrence effect of variables such as police expenditure, the relative strength of women in the police force, urbanization and arrest rate on various crimes against women.

This research paper is unique because it tries to examine the deterrence hypothesis of development by taking a composite index of development, i.e. HDI and other variables at the state level in the Indian union.

The purpose of this paper is to examine the association between consumers’ emotions towards emerging e-banking technology, perceived risk and subsequent intention to adopt emerging e-banking technology.

An online questionnaire was used to collect data, which were analysed in a quantitative study. The final sample of 224 educated young consumers, familiar with emerging e-banking technology, allowed testing of the research hypotheses by applying confirmatory factor analysis and structural equation modelling (SEM).

The empirical results indicate that deterrence emotions and hedonic motivation are associated with consumers’ perceived risk and, subsequently, their intention to adopt emerging e-banking technology. Additionally, analysing the moderating role of hedonic motivation in the association between consumers’ deterrence emotions towards emerging e-banking technology and their perceived risk highlights the significant association of deterrence emotions with perceived risk, regardless of the presence of hedonic motivation.

This study demonstrates the association between consumers’ emotions, perceived risk and subsequent intention to adopt emerging e-banking technology whilst underscoring the importance of distinguishing between different types of emotions and their corresponding appraisals.