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Article
Publication date: 25 September 2019

Marta De la Cuesta-González and Eva Pardo

The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of…

2036

Abstract

Purpose

The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism.

Design/methodology/approach

Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software.

Findings

CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies.

Originality/value

Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 April 2016

Alan Murray, Armando Papa, Benedetta Cuozzo and Giuseppe Russo

The Internet of Things (IoT) represents the network connection of people, processes, data and things. Due to the relevant position that this intelligent infrastructure is…

3448

Abstract

Purpose

The Internet of Things (IoT) represents the network connection of people, processes, data and things. Due to the relevant position that this intelligent infrastructure is acquiring, the purpose of this paper is to investigate the effects of IoT on the companies’ value, with specific reference to the intellectual capital value.

Design/methodology/approach

The methodology is based on a single case study approach with an empirical analysis which aims to analyse whether and how the introduction of the IoT’ innovations influences the value of the intellectual capital owned by a company. The evaluation method used for the empirical analysis is the Economic Value Added. The application is carried out on the company “Cisco Systems Inc.” by analysing the company’s financial reports covering the period 2007-2014.

Findings

The paper demonstrates the impact of the innovation of IoT on intellectual capital owned by a high intensity cognitive company by determining its economic value. The results demonstrate that the introduction of projects involving the use of the IoT has increased the value of intellectual capital over the years.

Originality/value

As the IoT can guarantee efficiency, social and individual benefits, the effects of the IoT on company performance and, particularly, on intangible corporate dimensions are analysed. Hence, the paper is directed to fill the literature gap on the analysis and evaluation of the IoT’ impact on intellectual capital owned by high intensity cognitive companies. The research proposes strategic advice for decision making of companies interested in new technology investments.

Details

Business Process Management Journal, vol. 22 no. 2
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 1 January 2006

Gabriela J. Saldívar Hern´ndez, Martha P. Romero Mendoza, Eva M. Rodríguez Ruiz, Ana L. Durand‐Smith and Eduardo Colmenares Bermúdez

The purpose of this article is to determine the degree of physical violence received and inflicted over the past two years by a sample of women in prison in their relationships…

Abstract

The purpose of this article is to determine the degree of physical violence received and inflicted over the past two years by a sample of women in prison in their relationships with their partners (N=/213). Over half of the women report having suffered some form of violence at the hands of their partners at some time in their lives. As for physical violence experienced over the past two years, one out of every four women has experienced violence at the hands of her partner. The women in this study rated the act of physical violence they had experienced in the past two years as severe, a term they also used to describe the degree of disturbance, anger and fear they felt after the violent incident. As for the violence the women inflicted on their partners, one out of every four women has inflicted violence on her partner (26.8%) although they rate the most aggressive event during these past two years as slight. After the event, over half the women felt severely disturbed as well as slightly angry and scared.

Details

International Journal of Prisoner Health, vol. 2 no. 1
Type: Research Article
ISSN: 1744-9200

Keywords

Article
Publication date: 12 November 2018

Jorge Cegarra-Sánchez, Ettore Bolisani, Juan-Gabriel Cegarra-Navarro and Eva Martínez Caro

An online learning community is defined as the context where knowledge sharing takes place virtually. Prior research has revealed that it is fundamentally important for higher…

Abstract

Purpose

An online learning community is defined as the context where knowledge sharing takes place virtually. Prior research has revealed that it is fundamentally important for higher education institutions to leverage on internal and external sources of knowledge, which can improve the value of relational capital. However, in a higher education setting, the positive effects of relationship improvement because of knowledge sharing can be jeopardized by the circulation of unverified information (i.e. counter-knowledge). The purpose of this study has been to analyse if online learning communities can counteract the effects of counterknowledge.

Design/methodology/approach

This study examined the relevance of online learning communities to counteract counter-knowledge, along with how this, in turn, can affect the creation of relational capital from the perspective of 210 undergraduate students using partial least squares.

Findings

Results support that online learning communities may help universities to not only create relational capital but also contribute to clarify misunderstandings and prevent counter-knowledge learned from badly informed sources.

Originality/value

There has been very limited research aimed at developing an adequate framework to analyze the role played by unverified information in universities. Therefore, this study fills this gap and proposes a framework focusing on the concept of online learning communities.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 48 no. 4
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 3 April 2018

Dolores Romero López and José Luis Bueren Gómez-Acebo

Studies of Spanish literature during the late nineteenth century and the first one-third of the twentieth century are evolving from research on canonical writers to the study of…

Abstract

Purpose

Studies of Spanish literature during the late nineteenth century and the first one-third of the twentieth century are evolving from research on canonical writers to the study of “odd and forgotten” authors, themes and genres during what is now called the Other Silver Age. This paper aims to focus on the work undertaken in the field of literary translation by the women writers of this period.

Design/methodology/approach

Mnemosyne is an open-access digital library that allows data modeling for specific collections (women translators, science fiction, etc.) in support of research and teaching on Silver Age Spain. The first version of the library is stored on the server at the Universidad Complutense Library, and it is linked to the collections of the digital library HathiTrust and Biblioteca Nacional de España. Behind the scenes of Mnemosyne’s public presence online, the project is developing with the aid of the tool Clavy which is a rich internet application that is able to import, preserve and edit information from big data collections of digital objects so as to build bridges between institutional and digital repositories and create collections of enriched digital content. See:http://repositorios.fdi.ucm.es/mnemosine/queesmnemosine.php

Findings

The Collection Women Translators in Spain (1868-1936) inside Mnemosyne selects, categorizes and makes visible in digital format women translators and literary translations that belong to a forgotten repertoire to allow the historical review of the period. The digital collection of Spanish Women Translators pretends to be a field of international experimentation for the creation of interoperable semantic networks through which a large group of scholars could generate innovative research and theoretical reading models for literary texts. See:http://repositorios.fdi.ucm.es/mnemosine/colecciones.php

Research limitations/implications

Clavy also provides a basic system of data visualization, edition and navigation. There are plans to integrate @Note, a collaborative annotation application, into Clavy. These two computational tools were developed by the software languages research group ILSA[1] at the Universidad Complutense de Madrid.

Practical implications

Its been followed NEWW Women Writers’ categories concerning biographical categories as successful standard for ensuring interoperability in the near future: children, marital status, social class, religion, profession and other activities, financial aspects, memberships. See:http://repositorios.fdi.ucm.es/mnemosine/ver_documento.php?documento=208369

Social implications

These women also showed their interest in the writings of contemporary women by translating their works into Spanish or glossing foreign ideas about how the modern woman should be, think or behave. This digital collection shows the first steps of the intellectual women in the South of Europe.

Originality/value

To incorporate specially tailored metadata for the women translators’ collection into Mnemosyne, it will be necessary to use of Clavy’s extensibility to account for the particularities of the women translators’ collection. This is where prior knowledge of this literature’s historical and cultural context proves indispensable. In particular, the specific metadata model for the women translators’ collection incorporates elements that reflect the literary, historical and cultural characteristics of the collections.

Details

The Electronic Library, vol. 36 no. 2
Type: Research Article
ISSN: 0264-0473

Keywords

Article
Publication date: 1 March 1917

The Third Annual Report of the Carnegie United Kingdom Trust, for the year ending 31st December, 1916, has just been issued, and we suppose is now in the hands of most librarians…

Abstract

The Third Annual Report of the Carnegie United Kingdom Trust, for the year ending 31st December, 1916, has just been issued, and we suppose is now in the hands of most librarians. It is a record of great and important activity which is being pursued on catholic and well considered lines. With what is the outstanding feature of the report, the attempt to revivify a purely English School of Music, while we welcome it gladly, we are not concerned, except in so far as it suggests the establishment of a large central lending library for music, which would lend copies to small choirs, orchestras and similar bodies, for trial and performance; and all librarians will be interested in the decision to publish, after the War, the church music composed in the Tudor and Elizabethan periods, which is being edited by the organist of Westminster Cathedral, Dr. Terry. A library edition will be printed five years hence to serve as a classical record, and the more important works will be printed in an inexpensive form for wider circulation. Anyone who has studied the history of music will know that in the Elizabethan period the English were the most musical people in the world, and this work will do much to establish that fact, and to inspire modern musicians, with all their present day resources, to develop on more distinctly national lines.

Details

New Library World, vol. 19 no. 9
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 24 April 2009

Miguel R. Olivas‐Luján, Silvia Inés Monserrat, Jaime A. Ruiz‐Gutierrez, Regina A. Greenwood, Sergio Madero Go´mez, Edward F. Murphy and Neusa Maria Bastos F. Santos

The purpose of this paper is to report results from an exploratory, empirical research study that describes personal values and attitudes toward women, two themes that strongly…

2760

Abstract

Purpose

The purpose of this paper is to report results from an exploratory, empirical research study that describes personal values and attitudes toward women, two themes that strongly impact employment relations and a wide variety of management issues.

Design/methodology/approach

Well‐established measures for the major themes for this paper were used in constructing a questionnaire. Data collection instruments were vetted for content, translated and back‐translated, and applied by native researchers, who also contributed local expertise to the paper.

Findings

Female respondents across all four countries were more egalitarian in their attitudes towards women in the workforce than were men. Additionally, Colombian respondents had more egalitarian attitudes towards women scores, followed by Brazilians and Argentineans; Mexicans exhibited the least egalitarian attitudes toward women.

Originality/value

This is the first empirical study that links two well‐validated constructs (personal values and attitudes toward women) in samples from the largest Latin American countries.

Details

Employee Relations, vol. 31 no. 3
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 15 May 2023

Eva Qi Wang, Julia A. Fehrer, Loic Pengtao Li, Roderick J. Brodie and Biljana Juric

Actor engagement (AE) literature shows inconsistent understandings of engagement intensity. However, a holistic picture of the nature of AE intensity is foundational to advance…

Abstract

Purpose

Actor engagement (AE) literature shows inconsistent understandings of engagement intensity. However, a holistic picture of the nature of AE intensity is foundational to advance empirical AE models and measurement frameworks. This paper provides a nuanced understanding of what engagement intensity is and how it unfolds on different network levels.

Design/methodology/approach

This conceptual study draws from a literature review and offers a comprehensive classification scheme of AE intensity. The literature review extends beyond marketing and service research and draws from the etymology of AE intensity in management and social science, specifically, the fields of student, employee and civic engagement.

Findings

The classification scheme clarifies that AE intensity at the individual level refers to actors' affective and cognitive tone and varying magnitudes (i.e. efforts, duration, activeness) of resource investments. At the dyad level, AE intensity represents relational strength, and at the network level, it refers to the degree of connectedness in the network.

Research limitations/implications

The research reconciles conceptual inconsistencies in the AE literature. Our classification scheme goes beyond the individual actor and actor–actor dyad and offers a holistic overview of possible ways to operationalize AE intensity in networks.

Practical implications

The classification scheme can be used as a strategic checklist to include AE intensities of individual actors (e.g. customers and employees), relationships between these actors and network connectedness, when further developing engagement measurement tools and benchmarks.

Originality/value

This is the first study providing a comprehensive understanding of AE intensity from an individual, dyadic and network perspective.

Details

Journal of Service Management, vol. 34 no. 4
Type: Research Article
ISSN: 1757-5818

Keywords

Article
Publication date: 14 March 2022

Diego Corrales-Garay, Marta Ortiz-de-Urbina-Criado and Eva-María Mora-Valentín

This paper aims to analyse the open data business models (ODBMs) as a source of knowledge and innovation to generate economic and social value. A framework for understanding ODBMs…

Abstract

Purpose

This paper aims to analyse the open data business models (ODBMs) as a source of knowledge and innovation to generate economic and social value. A framework for understanding ODBMs is presented. First, the knowledge structure of the ODBMs literature is identified. Second, a conceptual model for analysing the ODBMs is proposed. And finally, the future trends in ODBMs research are discussed.

Design/methodology/approach

In this paper, co-word analysis is performed to identify the topics related with ODBMs.

Findings

The ODBMs structure of knowledge is articulated in five themes: business model, smart city, business ecosystem, decision-making and innovation. Based on these results, a five-step model for analysing ODBMs is proposed. Finally, a discussion of the future trends of ODBMs focussed on a knowledge management perspective, open data ecosystems and business intelligence is presented.

Originality/value

The paper presents a picture of what, where, for whom and for what ODBMs have been studied and develops a new model to explain the value creation process of ODBMs. Taking a step further, applying the principles and models of knowledge management and business intelligence to ODBMs is also recommended in order to transfer and transform open data into valuable knowledge that can be used for developing apps. In that context, the importance of encouraging collaboration between different agents in the so-called open data ecosystem is presented.

Details

Business Process Management Journal, vol. 28 no. 2
Type: Research Article
ISSN: 1463-7154

Keywords

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