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1 – 10 of 21Raluca Ioana Pascale, Calli Tzani, Maria Ioannou, Thomas James Vaughan Williams and Daniel Hunt
The purpose of this study is to investigate the psychological consequences of human trafficking and to reveal the importance of appropriate post-trafficking psychological…
Abstract
Purpose
The purpose of this study is to investigate the psychological consequences of human trafficking and to reveal the importance of appropriate post-trafficking psychological interventions. Specifically, this study provides a detailed analysis of human trafficking categories, as well as the characteristics of victims and traffickers’ motives. More recent data in the literature show that trauma-coerced attachments and complex post-traumatic stress disorder are also observed among trafficking survivors.
Design/methodology/approach
Each of the mentioned mental disorders is presented separately, and results are discussed throughout this study. Consequently, psychological interventions are proposed in accordance with the human trafficking category, survivors’ characteristics and needs and with the relevant personal risk factors determined among victims.
Findings
Sex trafficking can have a severe effect on a victim’s mental health, and mental health disorders are substantially higher in human trafficking victims compared to non-trafficked victims or general psychiatric population. Limitations, implications and future recommendations are discussed.
Originality/value
A limited number of past studies evaluated the mental health consequences and identified that survivors have a higher prevalence of anxiety disorders, depression disorders and post-traumatic stress disorder.
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Jana Janoušková and Šárka Sobotovičová
It is important to consider economic and political factors when designing the tax mix and setting the level of corporate taxation. Increasing corporate taxation can be seen as an…
Abstract
It is important to consider economic and political factors when designing the tax mix and setting the level of corporate taxation. Increasing corporate taxation can be seen as an inefficient way to raise revenue for the state, as it can have a negative impact on investment and the competitiveness of firms. However, lowering corporate taxation can encourage investment and job creation, but it can also be perceived as supporting large corporations. The aim of this chapter is to evaluate corporate taxation, its position in the tax mix and its potential impact on economic growth. The revenues of corporate income tax (CIT) have an increasing tendency even though the tax rate was reduced from 41% to 19%. Revenues are influenced by both legislative changes and economic cycles. The level of taxation is also influenced by deductions, which include asset depreciations, research and development expenses, or loss deductions. The Pearson Correlation Coefficient was used to examine the correlation between the selected factors. A moderately strong positive correlation was found between GDP growth and CIT as a percentage of total taxes, as well as between GDP growth and CIT as a percentage of GDP.
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Christiana Osei Bonsu, Chelsea Liu and Alfred Yawson
The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this…
Abstract
Purpose
The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.
Design/methodology/approach
To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.
Findings
The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.
Practical implications
CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.
Originality/value
Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.
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Robert Ford and Lindsay Schakenbach Regele
This historical example of the creation of the arms industry in the Connecticut River Valley in the 1800s provides new insights into the value of government venture capital (GVC…
Abstract
Purpose
This historical example of the creation of the arms industry in the Connecticut River Valley in the 1800s provides new insights into the value of government venture capital (GVC) and government demand in creating a new industry. Since current theoretical explanations of the best uses of governmental venture capital are still under development, there is considerable need for further theory development to explain and predict the creation of an industry and especially those industries where failures in private capital supply necessitates governmental involvement in new firm creation. The purpose of this paper is to provide an in depth historical review of how the arms industry evolved spurred by GVC and government created demand.
Design/methodology/approach
This study uses abductive inference as the best way to build and test emerging theories and advancing theoretical explanations of the best uses of GVC and governmental demand to achieve socially required outcomes.
Findings
By observing this specific historical example in detail, the authors add to the understanding of value creation caused by governmental venture capital funding of existing theory. A major contribution of this paper is to advance theory based on detailed observation.
Originality/value
The relatively limited research literature and theory development on governmental venture capital funding and the critical success factors in startups are enriched by this abductive investigation of the creation of the historically important arms industry and its spillover into creating the specialized machine industry.
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Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This…
Abstract
Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This chapter discusses the multilevel dimensions of racism and its diverse manifestations across multiracial societies. It examines how different aspects of racism are mediated interpersonally, and embedded in institutions, social structures and processes, that produce and sustain racial inequities in power, resources and lived experiences. Furthermore, this chapter explores the direct and indirect ways racism is expressed in online and offline platforms and details its impacts on various groups based on their intersecting social and cultural identities. Targets of racism are those who primarily bear the adverse effects. However, racism also affects its perpetrators in many ways, including by limiting their social relations and attachments, and by imposing social and economic costs. This chapter thus analyses the many aspects of racism both from targets and perpetrators' perspectives.
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Ingrid Wahl, Daniel Wolfgruber and Sabine Einwiller
Teleworkers need to use information and communication technology (ICT) to communicate and collaborate with their team members, however, when new and complicated information…
Abstract
Purpose
Teleworkers need to use information and communication technology (ICT) to communicate and collaborate with their team members, however, when new and complicated information systems should be used, this can lead to stress. Receiving adequate information and emotional support from team members could reduce the stress caused by technological complexity and subsequent work and occupational strains.
Design/methodology/approach
Participants (N = 400) teleworked at least half of their working hours and were employed in organizations with a minimum of 250 employees. Data from the online survey were analyzed using structural equation modeling.
Findings
Results demonstrate that aspects of informational and emotional communication contribute to perceived social support from team members, with emotional communication explaining more variance. Stress from technological complexity is mitigated by both supportive team communication and the extent of telework. Perceived stress from technological complexity, however, still increases work and occupational strains.
Practical implications
The findings emphasize the importance of supportive internal communication to foster a collaborative telework environment. Practitioners in internal communication need to encourage teleworkers to help each other with adequate information and provide also emotional support to overcome the negative effects of complex ICT.
Originality/value
The study shows that supportive communication among team members is important for teleworkers to reduce work and occupational strains, especially when facing difficulties with complex ICT.
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Teik-Leong Chuah, Meenchee Hong and Behzad Foroughi
Infection and cross-contamination have been massive concerns in the medical field. This study aims to investigate consumers’ awareness and their choices of endoscopes, which may…
Abstract
Purpose
Infection and cross-contamination have been massive concerns in the medical field. This study aims to investigate consumers’ awareness and their choices of endoscopes, which may deter them from the cross-contamination problem.
Design/methodology/approach
A discrete choice experiment survey was administered to 166 respondents in Penang, Malaysia. Participants were asked to make hypothetical choices and estimate their preference for endoscopes. The multinomial logit model was used to estimate the assumptions based on the stated preference data collected.
Findings
Only two-fifths of respondents are aware of their rights regarding endoscope selection. The findings are consistent with utility theory, where choices are made to maximise personal satisfaction. If given the choice, consumers preferred the single-use endoscope over the reusable or the doctor’s preferred endoscope. Price, insurance coverage and personal income are significant determinants of the consumer’s choice of endoscopes.
Research limitations/implications
This study only investigates subjects living in Penang. Other possible important attributes to endoscope choices, such as environmental and device availability may be considered in future study.
Practical implications
The findings may create awareness among consumers about their rights when choosing medical devices. It may also improve health-care institutions’ (users’) and device manufacturers’ (industry players’) understanding of consumer needs and demands from socioeconomic perspectives.
Social implications
The research offers insights into consumer rights and awareness of health-care services. Ultimately leading to better policy to protect consumers’ rights and safety.
Originality/value
This study contributes to the rare literature on consumer rights toward medical devices, in particular, the consumer’s awareness of the choice of endoscopes.
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Beena Kumari, Anuradha Madhukar and Sangeeta Sahney
The paper develops a model for enhancing R&D productivity for Indian public funded laboratories. The paper utilizes the productivity data of five Council of Scientific and…
Abstract
Purpose
The paper develops a model for enhancing R&D productivity for Indian public funded laboratories. The paper utilizes the productivity data of five Council of Scientific and Industrial Research (CSIR) laboratories for analysis and to form the constructs of the model.
Design/methodology/approach
The weighted average method was employed for analyzing the rankings of survey respondents pertaining to the significant measures enhancing R&D involvement of researchers and significant non-R&D jobs. The authors have proposed a model of productivity. Various individual, organizational and environmental constructs related to the researchers working in the CSIR laboratories have been outlined that can enhance R&D productivity of researchers in Indian R&D laboratories. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used to find the predictability of the productivity model.
Findings
The organizational factors have a crucial role in enhancing the R&D outputs of CSIR laboratories. The R&D productivity of researchers can be improved through implementing the constructs of the proposed model of productivity.
Research limitations/implications
The R&D productivity model can be adapted by the R&D laboratories to enhance researchers’ R&D involvement, increased R&D outputs and achieving self-sustenance in long run.
Practical implications
The R&D laboratories can initiate exercises to explore the most relevant factors and measures to enhance R&D productivity of their researchers. The constructs of the model can function as a guideline to introduce the most preferable research policies in the laboratory for overall mutual growth of laboratory and the researchers.
Originality/value
Hardly any studies have been found that have focused on finding the measures of enhancing R&D involvement of researchers and the influence of significant time-intensive jobs on researchers’ productivity.
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Yu Wang, Daqing Zheng and Yulin Fang
The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore…
Abstract
Purpose
The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore the factors that influence the information-control behavior of ESN users when continuously sharing information.
Design/methodology/approach
This study specifies the information-control behaviors in the “wall posts” channel and applies communication privacy management (CPM) theory to analyze the effects of the individual-specific factor (disposition to value information), context-specific factors (work-relatedness and information richness) and risk-benefit ratio (public benefit and public risk). Data on actual information-control behaviors extracted from ESN logs are examined using multilevel mixed-effects logistic regression analysis.
Findings
The study's findings show the direct effects of the individual-specific factor, context-specific factors and risk-benefit ratio, highlighting interactions between the individual motivation factor and ESN context factors.
Originality/value
This study reshapes the relationship of CPM theory boundary rules in the ESN context, extending information-control research and providing insights into ESNs' information-control practices.
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