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Article
Publication date: 17 October 2019

Richard Cebula

The purpose of this study is to empirically investigate the impact of aggregate federal personal income tax evasion on the real interest rate yield on 10-year Treasury notes…

Abstract

Purpose

The purpose of this study is to empirically investigate the impact of aggregate federal personal income tax evasion on the real interest rate yield on 10-year Treasury notes, 20-year Treasury bonds and 30-year US Treasury bonds.

Design/methodology/approach

An open-economy loanable funds model is developed, with income tax evasion expressly included in the specification in the form of the AGI (adjusted gross income) gap and the ratio of unreported AGI to actual AGI, expressed as a per cent.

Findings

The empirical estimations reveal compelling evidence that income tax evasion thus measured acts to elevate the real interest rate yields on 10-year Treasury notes and both 20-year and 30-year Treasury bonds, raising the possibility of a tax evasion-induced form of “crowding out”.

Research limitations/implications

Ideally, tax evasion data for a longer time period would be very useful.

Practical implications

To the extent that greater federal personal income tax evasion yields a higher interest rate yield on 10-year, 20-year and 30-year Treasury debt issues, it is likely that the tax evasion will also elevate other interest rates in the economy.

Social implications

Higher interest rates resulting from tax evasion would likely slow-down macroeconomic growth and accelerate unemployment.

Originality/value

Neither the tax evasion literature nor the interest rate literature has ever considered the impact of tax evasion behavior on long-term interest rates.

Article
Publication date: 1 April 2014

Luca Cian and Sara Cervai

Currently, in the literature, words such as “corporate image”, “projected image”, “construed image”, “reputation”, “organizational identity”, and “organizational culture” are…

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Abstract

Purpose

Currently, in the literature, words such as “corporate image”, “projected image”, “construed image”, “reputation”, “organizational identity”, and “organizational culture” are often confused and superimposed. This creates a conceptual mismatch that leads to results that are hard to compare. Moreover, this leads to difficulty in individuating the correct tools to investigate these constructs. Part of this confusion is due to the lack of a framework shared by different literatures. The aim of this paper is firstly to propose a reasoned review of the literatures related to these constructs. Secondly, the authors propose a new framework and a standard terminology, in which reputation is the wider construct that includes and relates to the others.

Design/methodology/approach

The authors performed an extensive and multidisciplinary review in the 12 most used databases within corporate communication, organizational psychology, marketing, organizational studies, management, and business. A semiotic and relational approach was implemented as modus operandi.

Findings

The paper builds on the previous literature, clarifying labels and constructs and identifying a standard terminology to which future studies can refer in order to facilitate a multidisciplinary dialog along different disciplines.

Originality/value

To the authors' knowledge, this is the first review to take into consideration all of the seven constructs together and relate them within one framework. Moreover, it uses a novel approach in seeing “reputation” as an umbrella construct under which all the other constructs are grouped and included.

Details

Corporate Communications: An International Journal, vol. 19 no. 2
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 19 February 2021

Richard Canevez, Carleen Maitland, Ying Xu, Sydney Andrea Hannah and Raphael Rodriguez

Helping others use information and communication technologies (ICTs), such as mobile phones, can be beneficial for individuals and communities. In urban refugee communities…

Abstract

Purpose

Helping others use information and communication technologies (ICTs), such as mobile phones, can be beneficial for individuals and communities. In urban refugee communities, displaced and living far from home, collective behaviors with mobile phones can generate a sense of belonging. The purpose of this paper is to explore the potential for these offline behaviors to generate a sense of community among urban refugees.

Design/methodology/approach

Using quantitative evidence, the authors examined the relationship between collective behaviors, such as sharing or helping with a mobile phone, and sense of community. The authors analyzed survey data collected from urban refugees in Rwanda via multiple regression to test hypotheses related to the impact of collective behaviors on sense of community, as well as the mediating role of ICT self-efficacy and gender.

Findings

The findings suggest that collective behaviors with mobile phones have a positive relationship with sense of community, driven primarily by providing assistance as compared to sharing. ICT self-efficacy was positively related to sense of community. However, collective behaviors' impacts differed by gender, suggesting that social dynamics influence this relationship.

Originality/value

While the extant literature highlights the various roles of mobile phones in refugees' lives, less is known about the social aspects of use and its potential to help overcome isolation by fostering a sense of community. The authors extend this literature to a novel context (urban refugees in the Global South), testing a model that incorporates other factors that may play a role (e.g. self-efficacy and gender). These findings are valuable to urban refugees, due to difficulties in re-building a sense of community and increased ICT access.

Details

Information Technology & People, vol. 35 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 1 January 1999

Janice Baker Corzine, Gabriel F. Buntzman and Edgar T. Busch

This study examined relationships involving Machiavellianism, the career plateau, job satisfaction and salary in a sample of commercial bank officers in the United States. Results…

Abstract

This study examined relationships involving Machiavellianism, the career plateau, job satisfaction and salary in a sample of commercial bank officers in the United States. Results showed that American bankers had relatively low Machiavellianism scores compared to scores reported for other groups. While a negative relationship between job satisfaction and Machiavellianism was found, there was no association between salary and Machiavellianism. Those who scored high on Machiavellianism were more likely to believe that they had reached a career plateau than were those who scored low. Some results are explained in the context of the U.S. banking industry environment.

Details

The International Journal of Organizational Analysis, vol. 7 no. 1
Type: Research Article
ISSN: 1055-3185

Article
Publication date: 13 August 2021

Yu-Shan Hsu, Yu-Ping Chen, Margaret A. Shaffer and Flora F.T. Chiang

Drawing on expectancy value theory (EVT), this paper examines knowledge exchange between expatriate and host country national (HCN) dyads to understand whether receivers'…

Abstract

Purpose

Drawing on expectancy value theory (EVT), this paper examines knowledge exchange between expatriate and host country national (HCN) dyads to understand whether receivers' perceptions about senders' motivation to transfer knowledge and perceived value of the knowledge jointly affect receivers' motivation to learn and, in turn, facilitate their knowledge acquisition and sharing.

Design/methodology/approach

Latent moderated structural (LMS) equations were used to analyze data from 107 expatriate–HCN dyads working in the Asia Pacific region.

Findings

In general, whether senders are expatriates or HCNs, only when receivers perceive that (1) knowledge to be transferred is valuable and (2) senders are motivated to transfer, receivers are likely to be motivated to receive knowledge transferred from senders and, in turn, acquire and share knowledge with senders.

Originality/value

This study is one of the first in the expatriate and knowledge transfer literature to address the mixed findings between senders' motivation to transfer and receivers' knowledge acquisition and sharing by drawing on EVT.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. 9 no. 4
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 1 March 1995

Wai‐sum Siu and Kam‐chuen Tam

Critics often attack marketing as being manipulative, unethical, or“Machiavellian” in nature. Recently, branch marketing hasbeen widely and agressively adopted by banks for growth…

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Abstract

Critics often attack marketing as being manipulative, unethical, or “Machiavellian” in nature. Recently, branch marketing has been widely and agressively adopted by banks for growth and expansion purposes in Pacific‐rim countries. However, it is generally believed that the marketing orientation is counter to the conservative banking practices. Reports the findings of research on the Machiavellian orientation of 50 Chinese banking executives in Hong Kong and the relationships between Machiavellianism, job satisfaction and job success in the banking sector. Two instruments, the Mach IV Scale and the index of job satisfaction, were used to determine the Machiavellian orientation and the job satisfaction level of respondents. Observes significant differences between the branch managers in the banking sector and non‐banking managers with regard to Machiavellian orientation. Respondents with lower Machiavellian scores tended to attain higher job titles. However, there was no significant relationship between Machiavellianism and overall job satisfaction.

Details

International Journal of Bank Marketing, vol. 13 no. 2
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 7 January 2022

Veena Suresh, Ram Fishman, Johanna Sophie von Lieres and Bhavani R. Rao

The purpose of the study is to understand what impact the first COVID-19 lockdown in 2020 had on the income and food security of rural households in India and whether it differed…

Abstract

Purpose

The purpose of the study is to understand what impact the first COVID-19 lockdown in 2020 had on the income and food security of rural households in India and whether it differed across socioeconomic factors. Moreover, the study assesses the needs of rural households and determines whether they had received adequate support services during the lockdown.

Design/methodology/approach

The study adopted a repeated-measures quantitative survey design with 1,319 rural women from 16 states of India and conducted a telephonic survey.

Findings

The lockdown had directly impacted rural households' employment status and income but the impact differed depending on the type of employment. For example, working in a salaried job or on one's farm led to a lower likelihood of a complete decline in income in states other than Kerala as the lockdown continued. The study also revealed a change in the pattern of food consumption, with higher consumption of subsidized staple foods. It also became evident that the aid announced by the government reached the rural population with some delay.

Research limitations/implications

A limitation of the study was that many respondents refused to participate in phase 2, which reduced the sample size when comparing the two phases because the women did not own mobile phones. Instead, they were using their husbands' phones.

Originality/value

The study's findings can help better understand the needs of rural populations during crises, such as the COVID-19 pandemic. This can help to plan better and build preventive actions for such populations once their needs are understood. In addition, this can aid disadvantaged people for a minimal level of preparedness and security during such a crisis in the future.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. 12 no. 3
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 13 March 2017

Grace Trundle, Leam A. Craig and Ian Stringer

The purpose of this paper is to explore the different clinical features of pathological demand avoidance (PDA) and antisocial personality disorder (ASPD) presented in the form of…

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Abstract

Purpose

The purpose of this paper is to explore the different clinical features of pathological demand avoidance (PDA) and antisocial personality disorder (ASPD) presented in the form of a single case study. The study highlights the potential of misdiagnosis and conceptual confusions to practitioners in forensic settings between the two conditions when working with offenders with personality disorders.

Design/methodology/approach

A case formulation using the “five Ps” method based on the personal history of an incarcerated male is presented and the clinical similarities and differences between PDA and ASPD are delineated. These differences and similarities are evaluated and applied to offender management including intervention options.

Findings

There are considerable similarities between ASPD and PDA making the two conditions difficult to separate. Both diagnostic criteria identify childhood behavioural problems, aggression, destructiveness, conduct disorder (CD), manipulation and non-compliance as indications of the disorder. For example, the criteria for later adult ASPD are the presence of childhood antisocial behaviour and CD. However, these behaviours may also be suggestive of the attention deficit hyperactivity disorder and non-compliance that are part of PDA. Violent behaviours and aggression can also be perceived in a similar way. Misdiagnosis of PDA as ASPD reduces the efficiency of treatment programmes.

Originality/value

The implications of these findings could prove useful in the successful risk management of offenders with PDA. Given the similar behavioural characteristics between PDA and ASPD, the prevalence of PDA among offenders may be higher than observed. The aim of this study is to raise awareness of potential conceptual complications and clinical confusions between the two conditions with a view to aid offender management through case formulation. A large scale study into offenders with PDA would draw attention to the prevalence of the condition as well as its association with offending behaviour.

Details

Journal of Intellectual Disabilities and Offending Behaviour, vol. 8 no. 1
Type: Research Article
ISSN: 2050-8824

Keywords

Article
Publication date: 6 March 2017

Jennifer L. Robertson and Julian Barling

The purpose of this paper is to report findings from two studies that compare the nature (construct validity) and relative effects (incremental predictive validity) of…

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Abstract

Purpose

The purpose of this paper is to report findings from two studies that compare the nature (construct validity) and relative effects (incremental predictive validity) of environmentally specific transformational leadership (ETFL) to general transformational leadership.

Design/methodology/approach

The nature of ETFL was investigated in an empirical study based on a sample of 185 employees. The relative effects of ETFL were examined in an experimental study based on a sample of 155 university students.

Findings

A confirmatory factor analysis showed that environmentally specific and general transformational leadership are empirically distinct but related. Findings from the experimental study revealed that compared to general transformational leadership and a control condition, participants exposed to ETFL he confederate leader’s environmental values and priorities more highly and engaged in higher levels of pro-environmental behaviors.

Research limitations/implications

Questions concerning ecological and external validity arise out of the experimental study. Future research should contrast the relative effects of environmentally specific and general transformational leadership across various organizational and cultural conditions. Limitations associated with demand characteristics are also of concern in the experimental study. Future research should include an environmental focus in the control condition to exclude any possible threats related to demand characteristics.

Practical implications

Results from these two studies provide useful information regarding within-organization environmental leadership training by suggesting that maximal individual and organizational environmental change may best be achieved by training leaders to be as specific as possible regarding their values, priorities and goals.

Social implications

This research suggests that leaders should engage in ETFL behaviors to have the greatest positive impact on corporate environmental sustainability, and by extension, climate change.

Originality/value

In two separate studies, the construct and incremental predictive validity of ETFL were assessed.

Details

Leadership & Organization Development Journal, vol. 38 no. 1
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 31 August 2012

Neale Smith, Craig Mitton, Evelyn Cornelissen, Jennifer Gibson and Stuart Peacock

Public sector interest in methods for priority setting and program or policy evaluation has grown considerably over the last several decades, given increased expectations for…

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Abstract

Purpose

Public sector interest in methods for priority setting and program or policy evaluation has grown considerably over the last several decades, given increased expectations for accountable and efficient use of resources and emphasis on evidence‐based decision making as a component of good management practice. While there has been some occasional effort to conduct evaluation of priority setting projects, the literatures around priority setting and evaluation have largely evolved separately. In this paper, the aim is to bring them together.

Design/methodology/approach

The contention is that evaluation theory is a means by which evaluators reflect upon what it is they are doing when they do evaluation work. Theories help to organize thinking, sort out relevant from irrelevant information, provide transparent grounds for particular implementation choices, and can help resolve problematic issues which may arise in the conduct of an evaluation project.

Findings

A detailed review of three major branches of evaluation theory – methods, utilization, and valuing – identifies how such theories can guide the development of efforts to evaluate priority setting and resource allocation initiatives. Evaluation theories differ in terms of their guiding question, anticipated setting or context, evaluation foci, perspective from which benefits are calculated, and typical methods endorsed.

Originality/value

Choosing a particular theoretical approach will structure the way in which any priority setting process is evaluated. The paper suggests that explicitly considering evaluation theory makes key aspects of the evaluation process more visible to all stakeholders, and can assist in the design of effective evaluation of priority setting processes; this should iteratively serve to improve the understanding of priority setting practices themselves.

Details

Journal of Health Organization and Management, vol. 26 no. 5
Type: Research Article
ISSN: 1477-7266

Keywords

1 – 10 of over 1000