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This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

This paper employs the ratio of actual tax savings as a proxy for the benefits of the R&D tax deduction policy based on manually collected and systematically cross-checked data. The relationship between tax benefits and abnormal R&D spending is estimated in a sample of Chinese A-share listed companies for the period 2007–2018.

The findings suggest that tax deductions lead to positive abnormal R&D spending and that this deviation in R&D spending may be attributed to firms' upward R&D manipulation for tax avoidance. The results also indicate that this behavior is more significant for the period after the policy revision, in non-HNTEs (high and new technology enterprises), and in firms with a high ratio of R&D expenses.

It is difficult to establish a sophisticated and unified model to identify the specific strategy of upward R&D manipulation that firms use to obtain tax benefits.

Managers should take into account upward R&D manipulation when designing governance mechanisms. Policymakers in developing countries may further pursue preferential tax policies that cover every stage of innovation activities gradually; the local provincial governments need to leverage their proximity and flexibility advantages to develop a tax collection and administration system.

This study contributes to the understanding of the complex effect of R&D tax incentives and helps more fully illuminate firms' upward R&D manipulation behavior from the perspective of tax planning strategies, which are underexplored in previous research.

Female managers have numerous vulnerabilities related to their reputation and career progression in addition to social, sexual and discriminatory vulnerabilities. In organizational settings, antagonized subordinates, peers or superiors can exploit their vulnerabilities through negative use of social media. For optimal performance and inclusion in organizational activities, it is essential to protect female managers against exploitation. Social media can be used for this purpose and dictates an investigation into it as an agent to reduce vulnerabilities and enhance inclusion of female managers.

Qualitative data collected through 25 in-depth semi-structured interviews from respondents belonging to five different organizations has been used in this exploratory study. Thematic analysis was done to reach the underlying structures of subjective responses of female managers.

This study finds that positive use of social media is effective in reducing vulnerabilities and female managers feel more included and protected against exploitation in inclusive organizations. The study presents a holistic view of vulnerabilities of female managers, various forms taken by negative use of social media, mechanics of positive use of social media and pathways to inclusive organization through reduction of vulnerabilities.

Availability of limited time, resources and a single cultural context were few limitations. The study highlights an important area for further research indicating psychological trauma of victimized female managers forcing them to feel excluded from the organization.

This study will enhance understanding of practitioners about vulnerabilities of female managers and its likely accentuation through negative use of social media. In addition, they can learn the use of social media for reducing vulnerabilities and enhancing inclusion of female managers. This study also shed light on methodology to handle the situation in the face of all forms of negative use of social media.

Female managers are highly vulnerable to exploitation through use of social media by antagonized groups and individuals who can easily attack their reputation and image. This study is an effort to reduce vulnerabilities of business women. Additionally, it is also aimed at enhancing inclusion of females in organizational activities to counter their isolation and discrimination on the basis of gender.

The issue of negative use of social media has not received attention of scholars. Being a research gap, exploratory study based on qualitative responses has been conducted to explore different facets of the issue. In-depth interviews have been conducted to collect primary data.

Time-cost trade-off is normal conduct in construction projects when projects are expectedly late for delivery. Existing research on time-cost trade-off strategic management mostly focused on the technical calculation towards the optimal combination of activities to be accelerated, while the managerial aspects are mostly neglected. This paper aims to understand the managerial efforts necessary to prepare construction projects ready for an upcoming trade-off implementation.

A preliminary list of critical factors was first identified from the literature and verified by a Delphi survey. Quantitative data was then collected by a questionnaire survey to first shortlist the preliminary factors and quantify the predictive model with different machine learning algorithms, i.e. k-nearest neighbours (kNN), radial basis function (RBF), multiplayer perceptron (MLP), multinomial logistic regression (MLR), naïve Bayes classifier (NBC) and Bayesian belief networks (BBNs).

The model's independent variable importance ranking revealed that the top challenges faced were the realism of contractual obligation, contractor planning and control and client management and monitoring. Among the tested machine learning algorithms, multilayer perceptron was demonstrated to be the most suitable in this case. This model accuracy reached 96.5% with the training dataset and 95.6% with an independent test dataset and could be used as the contingency approach for time-cost trade-offs.

The identified factor list contributed to the theoretical explanation of the failed implementation in general and practical managerial improvement to better avoid such failure. In addition, the established predictive model provided an ad-hoc early warning and diagnostic tool to better ensure time-cost implementation success.