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1 – 10 of 17The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with…
Abstract
Purpose
The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with economic goals to strengthen the economy.
Design/methodology/approach
This study uses a comprehensive approach to explore various aspects of VAT, including its mechanics, collection process and global trends. It uses a comparative analysis of different types of taxes and their potential impact on economic growth. Additionally, it examines the role of the law in establishing tax systems, and how the law makes VAT more effective.
Findings
The research highlights the importance of legal frameworks in implementing VAT strategies and addressing associated challenges. It also identifies the advantages and disadvantages of VAT and discusses its role in diversifying economic income sources to ensure a sustainable national revenue stream.
Originality/value
This research contributes to the literature by offering insights into the interplay between law, taxation and economic development, particularly focusing on the effectiveness of VAT. It provides original perspectives on legal strategies to optimise VAT systems and enhance economic growth.
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This paper determines how travel intentions can be predicted using self-disclosure behaviour, trust and intimacy. This case study focuses on Tinder users who utilised the…
Abstract
Purpose
This paper determines how travel intentions can be predicted using self-disclosure behaviour, trust and intimacy. This case study focuses on Tinder users who utilised the application's Passport feature which allowed them to travel virtually and interact with other users around the globe amid global travel restrictions.
Design/methodology/approach
This quantitative research conveniently sampled 294 Tinder users who used the Passport feature during COVID-19 pandemic lockdowns. Data were analysed using PLS-SEM.
Findings
This study revealed that self-disclosure had a significant influence towards future travel intentions. Findings show that the more users self-disclose, the more their intent to travel increase. Trust and intimacy also had significant relationship on travel intentions while intimacy had a mediating effect between self-disclosure and travel intentions.
Practical implications
Tourism-oriented establishments and destination marketers should consider Tinder users as a market segment of future tourists. These users have developed travel intentions through in-app interactions and thus comprise an untapped market of potential tourists seeking for meet-ups and niche experiences in a post-pandemic era.
Originality/value
This study provides novelty in showing the predictive relationship of self-disclosure, trust and intimacy towards travel intentions. A model consisting of these constructs in the context of online interactions was also empirically tested and found adequate to predict travel intentions.
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Mark Alan Rhodes II and Kathryn Laura Hannum
Industrial heritage works within a world of contradictions, contentions and scalar liminality. Archaeologists and historians focus upon oral histories and discourses of tangible…
Abstract
Purpose
Industrial heritage works within a world of contradictions, contentions and scalar liminality. Archaeologists and historians focus upon oral histories and discourses of tangible and intangible memory and heritage while planners and economists see industrial World Heritage, in particular, as a marketing ploy to redevelop deindustrialized spaces. Within this liminality, we explore the potential for geographical perspectives to solder such contradictions into transdisciplinary heritage assessments and tourism contexts. How might the spatial tools of landscape and scalar analyses expose alternative and sustainable futures within broader patterns of industrial heritage management and consumption?
Design/methodology/approach
Using three comparative cases, interview and landscape methods and conducting discourse analysis within a spatial and scalar framework, we explore the increasing presence of industrial World Heritage.
Findings
We present both an institutional reflection upon the complexities of heritage discourse across complex spatial configurations and the intersectional historical, cultural, political, environmental and economic geographies that guide and emerge out of World Heritage Designations. Framed scalarly and spatially, we highlight common interpretation, tourism and heritage management styles and concerns found across industrial World Heritage. We point out trans-scalar considerations for future municipalities and regions looking to utilize their industrial landscapes and narratives.
Originality/value
We believe that more theoretical groundings in space and scale may lead to both the flexibility and the applicability needed to assess and, in turn, manage trans-scalar and trans-spatial complex heritage sites. These perspectives may be uniquely poised to assess the complex geographies of industrial, particularly mining, World Heritage Sites.
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Patrick Hopkinson and Mats Niklasson
This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).
Abstract
Purpose
This paper aims to introduce International Digital Collaborative Autoethnographical Psychobiography (IDCAP).
Design/methodology/approach
This paper describes how IDCAP was developed to answer research questions about what it takes and what it means to recover from mental illness. During its development, IDCAP combined the diverse and intersectional experiences, knowledge and interests of an Anglo-Swedish research team with what could be found in different publications concerning the experiences and the mental illnesses of the musicians Syd Barrett, Peter Green and Brian Wilson.
Findings
IDCAP combines features of autoethnography and psychobiography to offer a novel qualitative research method.
Research limitations/implications
Whilst IDCAP was created to focus on recovery from mental illness and musicians, it can be applied to other areas of research. It shares the same limitations as autoethnography and psychobiography, although some of the features of IDCAP may go some way to mitigate against these.
Practical implications
IDCAP is a novel research method that is offered to other researchers to develop and enhance further through application.
Social implications
IDCAP is a collaborative research method that encourages the involvement of a wide range of researchers from different countries and cultures. It can be used to give voice to marginalised groups and to counter discrimination and prejudice. Recovery from mental illness is a topic of great personal and social value.
Originality/value
IDCAP is a novel research method that, to the best of the authors’ knowledge, has not been explicitly used before.
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Kamarul Zaman Ahmad, Ibrahim Tabche and Mohamed Behery
This study aims to examine the interplay between person–environment fit (PE fit), empowerment and leader–member exchange (LMX) in the United Arab Emirates (UAE).
Abstract
Purpose
This study aims to examine the interplay between person–environment fit (PE fit), empowerment and leader–member exchange (LMX) in the United Arab Emirates (UAE).
Design/methodology/approach
The final sample consisted of 733 respondents collected randomly from various business sectors in the UAE. Data was analysed and tested for moderation using Smart-PLS.
Findings
This study’s results show LMX to be a negative moderator. They reveal that LMX plays a crucial role in the relationship between PE Fit and job satisfaction, particularly when the fit is poor. Moreover, LMX was found to be a significant negative moderator between empowerment and satisfaction, highlighting its importance when empowerment is lacking.
Research limitations/implications
It is important to note that the current study is cross-sectional, which means it cannot establish causation. Only a pure experimental design can provide such conclusive evidence. This limitation should be considered when interpreting the findings.
Practical implications
This research highlights a significant finding in turbulent times when PE fit and empowering practices are often lacking: LMX can play a compensatory role. This insight can be invaluable for human resources managers, offering a practical solution to maintaining employee satisfaction in challenging times.
Social implications
The positive impact of enhanced job satisfaction and improved work relationships extends beyond the organization to stakeholders and society at large.
Originality/value
This research fills a gap in the existing literature by investigating the interaction between the PE fit variable and other variables, such as LMX. This novel approach offers a new perspective for HR managers, potentially enabling them to enhance their strategies for improving employee satisfaction.
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Dipanwita Chakraborty and Jitendra Mahakud
This paper aims to examine the impact of chief executive officer (CEO) attributes on foreign shareholdings from the perspective of an emerging economy.
Abstract
Purpose
This paper aims to examine the impact of chief executive officer (CEO) attributes on foreign shareholdings from the perspective of an emerging economy.
Design/methodology/approach
This study examined Bombay Stock Exchange listed firms from the Indian stock market and applied a balanced panel data approach with fixed effect estimation technique during the period 2010–2019.
Findings
The study shows that CEOs’ financial education and a higher level of education positively affect foreign shareholdings. The age and experience of CEO have a positive and significant impact on foreign shareholdings. Firms with male CEOs are preferred more by foreign investors. The effect of CEO busyness and CEO duality is negative on foreign shareholdings. Foreign investors prefer to invest in firms with foreign nationality CEOs. Furthermore, the robustness test reveals that the influence of CEO attributes on foreign shareholdings is stronger for new, small and stand-alone firms than for old, large and group-affiliated firms.
Practical implications
The study will be beneficial for a diverse audience ranging from firms’ board of directors, regulators and policymakers who are entrusted with the CEO recruitment process. Additionally, firms seeking external financing should disclose CEO information adequately and improve the reporting quality to attract foreign investors, as they consider CEO characteristics as a valuable signal before making investment decisions.
Originality/value
In light of the current legislative reforms, this study can be recognized as one of the early studies that explore the relationship between CEO attributes and foreign shareholdings in the context of an emerging economy.
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This paper aims to study the origin story of Harvard Business School’s involvement with the Indian Institute of Management Ahmedabad to study the reasons for the spread of…
Abstract
Purpose
This paper aims to study the origin story of Harvard Business School’s involvement with the Indian Institute of Management Ahmedabad to study the reasons for the spread of American management education. It introduces both the explicit influence of Cold War politics and Indian development imaginaries to the export of American management thought in the early 1960s.
Design/methodology/approach
This paper relies on archival research for its primary source material, drawing upon rich archives of documents found at the Baker Library of Harvard Business School.
Findings
Harvard’s role in Ahmedabad was explicitly influenced by the Cold War anti-communist foreign policy of the USA, but did so opportunistically and contrary to the Ford Foundation’s (FF) original plans. Vikram Sarabhai, who was a key player in the Indian national imaginary of development, invited Harvard on his own initiative and forced the foundation to follow his interests rather than being a mere “subaltern.”
Research limitations/implications
This paper could additionally add to the historical debate about the scope and periodization of the Cold War and the role of non-state actors.
Originality/value
This paper covers new ground in exploring the early connection between the Indian development imaginary and business education. It concludes that the export of hegemonic US management education was not successful during Cold War, and the FF was not as dominant as it was made out to be.
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V. Arumugam, Maneesh Kumar, Manisha Kumar and Nicholas Rich
To investigate the factors affecting innovation in Six Sigma improvement teams. Based on Activation Theory, this study explores the possibility of an inverted U-shaped association…
Abstract
Purpose
To investigate the factors affecting innovation in Six Sigma improvement teams. Based on Activation Theory, this study explores the possibility of an inverted U-shaped association between psychological safety and innovation and examines how intrinsic motivation moderates this relationship.
Design/methodology/approach
Moderated regression analysis is carried out to test the curvilinear relationship, using data collected from 324 members of 102 Six Sigma improvement teams from two European manufacturing firms.
Findings
The findings demonstrate that the beneficial effect of psychological safety reaches an inflection point, after which its relations with innovation cease to be linear and positive; this gives the relationship a curvilinear pattern (inverted U-shaped). Further, intrinsic motivation has a supportive effect in enhancing the beneficial impact of psychological safety on innovation, and in shifting the inflection points to a higher level; this demonstrates their synergetic influence on innovation.
Originality/value
The impact of psychological safety on innovation is examined from the new perspective of a curvilinear relationship. This is one of the first studies to investigate the combined effects of individual (intrinsic motivation) and team-level antecedents (psychological safety) on innovation in Six Sigma teams. The study provides insights into how Six Sigma enhances innovation and offers some valid inputs to the current academic debate on this topic.
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This paper aims to explore the extent of open data actualization for start-up entrepreneurs based on affordance theory. The principal interest of the study revolves around the…
Abstract
Purpose
This paper aims to explore the extent of open data actualization for start-up entrepreneurs based on affordance theory. The principal interest of the study revolves around the possible actions or actualization of open data for innovation and entrepreneurial benefits.
Design/methodology/approach
The author used a qualitative case study as the research design. The author consulted the central public agency that manages open data implementations in Malaysia regarding the research topic. By doing so, the author recognized and interviewed start-up entrepreneurs who actualize open data in businesses. From that exercise, the author conducted a snowball sampling technique to recruit more informants for the research. Start-up entrepreneurs selected for the study must be active in an entrepreneurial project and have at least one year of experience using open data for innovation and entrepreneurship. The author conducted 30 online semistructured interviews with start-up entrepreneurs, representatives from open data providers and a start-up association for triangulation purposes. The author adopted affordance theory as a lens of understanding. Qualitative analysis software was used to generate research findings.
Findings
In this study, start-up entrepreneurs actualize open data in three principal areas: product building with open data, value creation with existing products and open data for business research and strategies. The study came across distinct narratives of local start-ups that build open data products named “a property start-up,” “mechanics on the go” and “peer-to-peer digital charity movement.” Also, the study discovered three unanticipated findings about the research topic. First, the study uncovered two start-ups that used open data to enhance algorithm designs. Second, the study revealed a unique narrative of a start-up that pivoted business ideas based on open data during the Covid-19 pandemic. Third, the study learned about a start-up that initiated strategic partnerships with an agricultural association and smallholder farmers inspired by open data. These findings extend the literature on how start-up entrepreneurs actualize open data for entrepreneurial gains in a developing economy. What is also unique about this study is that there might be an open data misconception among start-up entrepreneurs. The findings advocate that some start-up entrepreneurs believed all data should be shared or opened upon request based on the generic understanding of open data. Clearly, this is a fallacy, and better awareness is required among start-up entrepreneurs regarding open data principles and implementations.
Practical implications
Data providers need to build a credible image of open data as a foundation to drive actualization. This can be achieved through capacity building, awareness campaigns and strategic engagements with start-up entrepreneurs. Open data institutions need to initiate flagship projects with start-up associations in highly valuable sectors to demonstrate commercial applications of open data in certain fields.
Originality/value
Previous research provides limited empirical studies on the commercial application of open data for start-up entrepreneurs. Hence, the novelty of this study lies in understanding how start-up entrepreneurs actualize open data to create value in their respective fields.
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Shaheen Borna, Samer Elhajjar and Qiannong Gu
The purpose of this study is to systematically review the existing literature on the concept of consumer sovereignty.
Abstract
Purpose
The purpose of this study is to systematically review the existing literature on the concept of consumer sovereignty.
Design/methodology/approach
By leveraging a systematic literature review using a data-driven approach and quantitative methodology, this study provides an overview of the intellectual structure of consumer sovereignty research.
Findings
We explored the main topics that researchers tackled in consumer sovereignty research. Furthermore, we identified the theoretical lenses used in these studies. Finally, we proposed a research agenda to advance the scholarly debate on consumer sovereignty.
Research limitations/implications
Some limitations should be acknowledged. First, the study only studied and analyzed consumer sovereignty articles that were published in peer-reviewed academic journals. Second, our review comprised journals identified in Scopus. Third, in this study, we have taken into account only articles written in English.
Practical implications
The authors expect the current review to significantly impact the identification of theories for the main trends in the academic analysis of consumer sovereignty and consumer behavior.
Originality/value
This study is the first to provide an integrated view of the body of consumer sovereignty. This review provides a strong contribution to consumer sovereignty literature by recommending a new research agenda for the concept of consumer sovereignty.
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