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1 – 10 of 242This paper is about apparent failure in an aspect of financial regulation: non‐compliance with regard to taxation. An idealised compliance model of tax advice, from the Inland…
Abstract
This paper is about apparent failure in an aspect of financial regulation: non‐compliance with regard to taxation. An idealised compliance model of tax advice, from the Inland Revenue perspective, merely involves application of revenue law to the facts to determine fiscal liabilities. A less compliant approach involves, for example, creative accounting to amend figures and so reduce such liabilities. The focus here, however, is on legal creativity to reduce or even cancel tax bills: just how tax advisers match, mismatch or rematch their clients' facts interactively with malle‐able interpretations of both revenue and other laws. Following classification of various tax devices — with three examples for each of five categories — recurrent concepts, themes and techniques of avoidance are then further analysed. This analysis not only confirms that legal creativity makes compliance problematic but also offers a novel exposition of just how that paradoxical use of the law occurs.
Charlie Mansfield and Hugues Seraphin
The issues surrounding the scholarship on children-inclusive events management are explored in depth to provide a context for this chapter. Focus then turns to the city of…
Abstract
The issues surrounding the scholarship on children-inclusive events management are explored in depth to provide a context for this chapter. Focus then turns to the city of Winchester in the United Kingdom as a case study for potential events aimed at this age group. Through a synthesis of the findings from a thorough new research study along with emerging theories in narrative and storytelling as experience co-creation, a proposed design for a new event is put forward. It is hoped that this approach in the academic literature will encourage other researchers to include innovative proposals in their synthesis and conclusions. Finally, additional considerations of integrating city branding with a wider regional branding are explored through ethnobotany. Lessons are drawn from an example of brand management based on a city event for children in Scotland.
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Briefly reviews previous literature by the author before presenting an original 12 step system integration protocol designed to ensure the success of companies or countries in…
Abstract
Briefly reviews previous literature by the author before presenting an original 12 step system integration protocol designed to ensure the success of companies or countries in their efforts to develop and market new products. Looks at the issues from different strategic levels such as corporate, international, military and economic. Presents 31 case studies, including the success of Japan in microchips to the failure of Xerox to sell its invention of the Alto personal computer 3 years before Apple: from the success in DNA and Superconductor research to the success of Sunbeam in inventing and marketing food processors: and from the daring invention and production of atomic energy for survival to the successes of sewing machine inventor Howe in co‐operating on patents to compete in markets. Includes 306 questions and answers in order to qualify concepts introduced.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
Abstract
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Bryan Mitchell, Graham A. Jackson, Barbara Sharp and Debbie Tolson
This paper reports on an action research study that aimed to collaboratively develop a complementary therapy care intervention to augment palliative care choices available to…
Abstract
Purpose
This paper reports on an action research study that aimed to collaboratively develop a complementary therapy care intervention to augment palliative care choices available to nursing home residents with advanced dementia.
Design/methodology/approach
An action research design was adopted that consisted of a series of action cycles involving collaborative exploration, problem-solving planning, development and evidence gathering. A combination of mixed methods was used when gaining data at the different stages, including face to face delivered questionnaires, observational notes, focus groups, and the objective measure of the Neuropsychiatric Inventory adapted for Nursing Homes (NPI-NH).
Findings
Care home staff and relatives considered the use of Complementary Therapy to be a helpful intervention promoting that it can reduce a sense of loneliness and provide companionship for residents experiencing distress. Analysis of NPI-NH scores showed a reduction in presenting neuropsychiatric behaviours associated with stress and distress.
Research limitations/implications
Differing levels of participant group engagement may affect this study’s findings as it was noted that care home staff provided a fuller contribution to the project in comparison to relatives.
Practical implications
Implementation guidance is needed when implementing complementary therapy within the nursing home practice to promote consistency and successful integration of an intervention that is not provided as routine care.
Originality/value
The findings of this study are encouraging and demonstrate the acceptability of complementary therapies to residents with advanced dementia, where positive impacts on otherwise difficult to address dementia symptoms related to stress and distress are highlighted.
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The purpose of this paper is to investigate interstate warfare and its association with foreign direct investment (FDI) and multinational enterprise (MNE) strategy by integrating…
Abstract
Purpose
The purpose of this paper is to investigate interstate warfare and its association with foreign direct investment (FDI) and multinational enterprise (MNE) strategy by integrating insights from international business (IB) and international political economy (IPE) literature.
Design/methodology/approach
This paper identifies economic and regulatory mediators for the relationship between war and FDI, laying the groundwork to evaluate strategies the MNE would undertake in the event of war in the host country.
Findings
The effects of war on MNE strategy can be separated into short‐term and long‐term effects. Specifically, the MNE may be influenced by war in its: initial investment decision; factors of significant importance for running the company's local operations; and critical factors for future foreign investments.
Research limitations/implications
Studies using actual firm‐level data can look at whether MNEs from non‐warring states conduct business as usual elsewhere or leverage war in the host country to their advantage. Further investigation is also needed to determine the power that MNEs in the home country have over foreign policy to assert their own strategies in a particular host market.
Practical implications
This paper has implications for managers of MNEs in warring host countries or contemplating the expansion of their operations overseas to a war zone with regard to the likely impact of war on firm operations.
Originality/value
Current paradigms of IB, in failing to account for the macro‐level and contingent nature of warfare, leave a gap in the business literature: specifically, how the international political context affects firms' activities, strategies, and decision‐making processes. This paper attempts to incorporate warfare, together with firm‐specific, industry‐specific, and other country‐specific determinants to inform the question: what determines the international success or failure, and in turn the long‐run competitiveness, of firms in turbulent times?
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Concern with demographic prediction and projection has ensured a wide variety of studies of family building. These studies range from large‐scale surveys of fertility patterns to…
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Concern with demographic prediction and projection has ensured a wide variety of studies of family building. These studies range from large‐scale surveys of fertility patterns to a number of in‐depth investigations of pregnancy, childbirth and parenthood. The former include cross‐sectional cohort surveys of fertility expectations, attitudes to family planning and contraceptive behaviours, where detailed reproductive histories have been obtained from a wide range of respondents and analysed by cohorts, based on the year of birth or age of marriage of the informant. However, a major defect in these surveys lies in the collection of accurate retrospective data, for example a middle aged married women having to give an account of her behaviour and/or attitudes when she first married twenty years earlier. The remedy suggested by Ryder and Westhoff is ‘to use comparable classification procedure in a longitudinal study, collecting data periodically from the same families as they progress through their family life cycles. Several such longitudinal surveys have been undertaken and they provide a more detailed picture of the process of family building. This concern with the dynamic aspects of having children is reflected in the more qualitative micro‐studies of pregnancy, childbirth and parenthood.
This project explores tensions at the heart of the fair-trade organization Ten Thousand Villages. I investigate the ways in which this organization attempts to balance concerns of…
Abstract
Purpose
This project explores tensions at the heart of the fair-trade organization Ten Thousand Villages. I investigate the ways in which this organization attempts to balance concerns of North American staff and volunteers, to care for artisans abroad, and to incorporate expansion plans in the face of challenges raised by the recession.
Methodology/approach
This chapter draws on fieldwork with stores in Toronto (2011–2012) and ongoing fieldwork (summer 2014 and 2015) with the flagship store in Ephrata, Pennsylvania.
Findings
Members express continuing tension between the organization’s founding Mennonite values and the more recent orientation chosen by leadership, to compete successfully in “regular” retail space against non-fair-trade brands. Store staff and volunteers perceive Villages’ buying practices, meant to provide “fairness” to producers in the developing world, as somewhat inconsistent with the treatment of North American store employees. Corporate leadership is mainly focused on ameliorating poverty abroad, rather than framing the organization’s work in a broader social justice context, which store staff and volunteers expect.
Originality/value
At a time of increasing dialogue about alternative value systems that expand notions of economic worth, the fair-trade movement offers a useful model for one attempt to work within the market system to ameliorate its damages. Understanding how one organization negotiates its own competing value systems can provide useful perspective on other revaluation projects.
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Angel Kit Yi Wong, Sylvia Yee Fan Tang, Dora Dong Yu Li and May May Hung Cheng
The purpose of this paper is threefold. Firstly, a new concept, teacher buoyancy, is introduced. Based on the significance to study how teachers bounce back from minor and…
Abstract
Purpose
The purpose of this paper is threefold. Firstly, a new concept, teacher buoyancy, is introduced. Based on the significance to study how teachers bounce back from minor and frequent setbacks (vs. major adversities emphasized in resilience) in their daily work and the research on buoyancy by Martin and Marsh, a dual-component framework to conceptualize this new concept is introduced. Secondly, the development of a new instrument, the Teacher Buoyancy Scale (TBS), to measure it is presented. Thirdly, results of a study using the TBS are reported, which provide insights into how teacher buoyancy can be fostered.
Design/methodology/approach
The study employed a quantitative design. A total of 258 teachers taking a part-time initial teacher education (ITE) program completed the TBS. Their responses were analyzed by exploratory factor analysis (EFA). In addition to descriptive statistics and reliability coefficients, Pearson correlation coefficients were calculated to examine the relationship among the factors.
Findings
The data analysis indicated five factors, namely, Coping with difficulties, Bouncing back cognitively and emotionally, Working hard and appraising difficulties positively, Caring for one's well-being and Striving for professional growth. These factors can be readily interpreted by the dual-component framework. Correlations among the factors further revealed that enabling factors can be subdivided into more proximal personal strengths relating to direct coping, and more distal personal assets pertaining to personal well-being. It is the latter that correlates most highly with perceived teacher buoyancy.
Originality/value
The most original contribution of this paper is the proposal of the new concept of teacher buoyancy which is teachers' capacity to deal with the everyday challenges that most teachers face in their teaching. The delineation between buoyancy and resilience sharpens the focus of the problem domain that is most relevant to teachers. The development of the TBS provides a useful and reliable instrument to examine teacher buoyancy in future studies.
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