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1 – 10 of 16Alison Munro, Jean Marcus, Katie Dolling, John Robinson and Jennifer Wahl
This paper describes the sustainability partnership between the City of Vancouver and the University of British Columbia (UBC) and, in particular, the co-curricular Greenest City…
Abstract
Purpose
This paper describes the sustainability partnership between the City of Vancouver and the University of British Columbia (UBC) and, in particular, the co-curricular Greenest City Scholars graduate student internship program, which has been developed by the two organizations. Through the program, UBC graduate students work on projects at the City that help to advance sustainability targets. The paper aims to explore the successes, challenges and lessons learned from the program.
Design/methodology/approach
This case study uses literature and document review, observations, program participant evaluation surveys and project impact survey feedback.
Findings
The Greenest City Scholars program model has contributed to the sustainability goals at UBC and the City of Vancouver and has supported the partnership between the two organizations. The program has grown over its five-year history and is considered to be a central part of the partnership. Breadth of student participants from across the university and high participation from City departments have been achieved. The model is now being adapted to be delivered within other partnerships.
Practical implications
The experiences presented in this case study can help other higher education institutions understand how a co-curricular graduate student work experience program could help to bolster their own sustainability partnerships.
Originality/value
This paper makes a contribution by providing insight into the use of a graduate student program to advance the goals of a university–community sustainability partnership.
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Zachary Wahl-Alexander, Jennifer Jacobs, Christopher M. Hill and Gabrielle Bennett
The purpose of this study was to examine the impact of a sport-leadership program on minority incarcerated young adults’ health-related fitness markers.
Abstract
Purpose
The purpose of this study was to examine the impact of a sport-leadership program on minority incarcerated young adults’ health-related fitness markers.
Design/methodology/approach
This study occurred at an all-male juvenile detention center. A total of 41 participants in this study were obtained from a sample of 103 incarcerated young adults. Data collection entailed body mass index (BMI) evaluation, cardiovascular endurance tests and 1-min pushups and situps at two different time periods (before and after three months). A 2 × 2 mixed factorial analysis of variances was used to test for differences among the within subjects’ factors (time [pre × post]) and between subjects’ factors (groups [flex × control]) for the above-mentioned dependent variables.
Findings
Over the course of three consecutive months of engagement, preliminary indications demonstrated participants had a slight reduction in BMI and significant increases in cardiovascular endurance and muscle strength. Contrarily, during this same time period, non-participating young adults exhibited significant increases in BMI and decreases in cardiovascular endurance and muscle strength.
Originality/value
Integration of sport-leadership programs is generally not free but can be a low-cost alternative for combatting many issues surrounding physical activity, weight gain and recreational time for those incarcerated.
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Jennifer Anna Stark and Erich Kirchler
The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance…
Abstract
Purpose
The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction.
Design/methodology/approach
A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans.
Findings
Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax.
Originality/value
This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.
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Richmond Kumi, Richard Kwasi Bannor, Helena Oppong-Kyeremeh and Jennifer Ellah Adaletey
This paper examined tax compliance and its impact on agrochemical traders in Ghana.
Abstract
Purpose
This paper examined tax compliance and its impact on agrochemical traders in Ghana.
Design/methodology/approach
Based on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders were sampled for data collection. Probit regression was used to estimate determinants of tax compliance, whereas the Inverse Probability Weighted Regression Adjustment Model was employed to evaluate the impact of tax compliance on business performance.
Findings
The results revealed that age and gender relate positively to enforced tax compliance, while education positively impacts voluntary tax compliance. Nonetheless, tax rate, trust and monthly sales positively affect voluntary tax compliance but negatively impact enforced tax compliance. Inversely, while authorities’ power negatively impacted voluntary compliance, it positively influenced enforced tax compliance confirming the Slippery Slope Framework.
Originality/value
To the best knowledge of the authors, this paper is the first to investigate tax compliance determinants and impact among agrochemical traders, despite the tremendous growth of the agrochemical sub-sector in Africa and Ghana. Therefore, this study makes a modest contribution to empirical studies that validate the Slippery Slope Framework in promoting tax compliance in the agricultural and agribusiness sectors of a developing country. Similarly, it also unearths the impact of tax compliance on agribusiness growth which has yet to be highlighted in the extant literature.
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Present-day courts, practitioners, and scholars continue to cite to and rely upon cases involving slavery and enslaved persons to construe, interpret, and apply common-law…
Abstract
Present-day courts, practitioners, and scholars continue to cite to and rely upon cases involving slavery and enslaved persons to construe, interpret, and apply common-law principles of property, contract, family, tort, and other areas of the law. Often a case’s connections to slavery are not acknowledged in citations. This erasing of context causes institutional harms by both embedding slave-based legal analysis in American legal structures and condoning the detrimental impacts of slavery in society. The deleterious effects of slavery persist through citations to cases involving enslaved persons to support such prosaic present-day issues as warranties on window glass. Slavery may no longer be legal, but its long shadow persists in citations and, thereby, is embedded in the information systems informing the legal profession. The information infrastructures that categorize case law and inform legal research ingrain racism in the American legal system by perpetuating and masking case law connections to slavery and enslaved persons. The legal profession has recently been criticized for the continued citation to cases that state good law or persuasive authority but are rooted in the institution of slavery. This chapter builds on this important research and contributes a necessary element to the discussion – namely how legal information infrastructures contribute to continuing citation to slave cases and how the library and information science (LIS) field can help institute change and promote racial justice.
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Mei H. Chen and Brian H. Kleiner
This article discusses the pay packages of executive officers at internetrelated business. Generally, the executives’ total compensation include salary, bonuses, commissions…
Abstract
This article discusses the pay packages of executive officers at internetrelated business. Generally, the executives’ total compensation include salary, bonuses, commissions, stock options, and other financial compensation, such as forgiveness of loans, automobile expenses, etc. The 70 to 80 percent of the CEOs’ compensations are from gains of exercising stocks. In this tumbling market, shareholders are suffering the loss from the declining stock prices. However, many CEOs are still left with a mountain of wealth. Meanwhile, the board of directors also raises the stock options to retain their top talents even to those who are under‐performing. Besides CEOs’ compensations, we will also compare the CEO pay with non‐CEO pay packages. The CEOs compensations are still the highest. Furthermore, the average CEO made 42 times the average hourly worker’s pay in 1980, 85 times in 1990, and a staggering 531 times in 2000. Many shareholders are against these out of control pay packages. We conclude that it is time to review the process of determining the CEOs compensation, and that the significant presence of pay‐by‐performance should be taken into account in any examination of the practice and regulation of corporate governance.
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Anita K. Foster and Gene R. Springs
Academic libraries are struggling to support the growing demand for streaming video. The purpose of this paper is to detail the experience of running three long-term pilots with…
Abstract
Purpose
Academic libraries are struggling to support the growing demand for streaming video. The purpose of this paper is to detail the experience of running three long-term pilots with different streaming video platforms, including processes involved, lessons learned and next steps.
Design/methodology/approach
This paper uses a mixed methods approach, combining analysis of usage data with case study observations.
Findings
The length of the pilots allowed for deep understanding of the needs of this academic library’s community’s engagement with streaming video in the classroom, and confirmed anecdotal information that availability of multiple platforms supports diverse needs which led to continuing access to all platforms, operationalized to be managed within existing processes. Using usage data and feedback from a task force led to decisions to continue with all three platforms that were piloted.
Research limitations/implications
While this research describes the experience at one academic library, the information may be generalizable enough that other libraries may use it for their streaming video collection development decisions.
Originality/value
Long-term pilot studies for streaming video platforms can be challenging for many libraries to undertake. With a modest initial financial commitment, the library was able to explore how the community might use streaming video. Through analysis of usage data, the library was able to see when, where and what was being used and could make better informed decisions about where to concentrate future funds for streaming video support.
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Jennifer Anne de Vries and Marieke van den Brink
Translating the well-established theory of the gendered organization into strategic interventions that build more gender equitable organizations has proven to be difficult. The…
Abstract
Purpose
Translating the well-established theory of the gendered organization into strategic interventions that build more gender equitable organizations has proven to be difficult. The authors introduce the emergence of the “bifocal approach” and its subsequent development and examine the potential of the “bifocal approach” as a feminist intervention strategy and an alternative means of countering gender inequalities in organizations. While pre-existing transformative interventions focus on more immediately apparent structural change, the focus begins with the development of individuals. The paper aims to discuss these issues.
Design/methodology/approach
Developed through iterative cycling between theory and practice, the “bifocal approach” links the existing focus on women’s development with a focus on transformative organizational change. The bifocal approach deliberately begins with the organization’s current way of understanding gender in order to build towards frame-breaking transformative change.
Findings
The authors show how the bifocal is able to overcome some of the main difficulties of earlier transformative approaches, maintaining organizational access, partnership building, sustaining a gender focus and ultimately sustaining the change effort itself. The bifocal approach seeks structural change, however, the change effort rests with individuals. The development of individuals, as conceived within the bifocal approach was designed to create a “small wins” ripple effect, linking individual (agency) and organizational change (structure).
Practical implications
The bifocal approach offers a comprehensive re-modelling of traditional interventions for other scholars and practitioners to build on. Organizational interventions previously categorized as “fixing women” could be re-examined for their capacity to provide the foundation for transformative change.
Originality/value
The contribution of this paper lies in proposing and examining the bifocal approach as a feminist intervention strategy that overcomes the dualism between the existing frames of organizations and the transformative frame of scholars, in order to move practice and theory forward.
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Troy Tranah and Jennifer Nicholas
The aim of this paper is to review the current literature on working with young people with intellectual disabilities who commit arson.
Abstract
Purpose
The aim of this paper is to review the current literature on working with young people with intellectual disabilities who commit arson.
Design/methodology/approach
A review of assessment methods and interventions involving young people with intellectual disabilities who start fires was completed. It explores the trends across the population of firesetters as a whole and also compares how treatment implications may differ for young people with and without an intellectual disability.
Findings
The paper outlines the core risk factors to be investigated within an assessment of a young firesetter with intellectual disabilities. In terms of treatment, the best current approach appears to be a combination of education and cognitive behavioural approaches including social skills training. Other treatment modalities, e.g. joint interventions provided by fire services and mental health services, are also discussed.
Originality/value
Given the lack of available literature on young firesetters with intellectual disabilities it is hoped that this paper will be useful in guiding clinicians working in this area and also prompt future research regarding treatment with this client group.
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