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21 – 30 of 112Ted D. Englebrecht and W. Brian Dowis
Worker classification continues to be a highly litigated area of taxation. That is, the status of a worker as an employee or independent contractor remains a topic closely…
Abstract
Worker classification continues to be a highly litigated area of taxation. That is, the status of a worker as an employee or independent contractor remains a topic closely scrutinized by the Internal Revenue Service. This study examines factors that the judiciary deems relevant in ruling whether a worker is an employee or independent contractor. A backward stepwise logistic regression model is implemented to categorize the factors that best predict the court’s decision on whether a worker is either an employee or independent contractor pursuant to the factors in Revenue Ruling 87-41 (1987-1 CB 296), judge gender, and political affiliation. The results indicate three factors (supervision/instructions, continuing relationship, and the right to discharge) are capable of accurately predicting 93 percent of the decisions made by the US Tax Court. Other findings support notable statistical differences between male and female judges rendering decisions and reaching conclusions. Also, there is a statistically significant difference based on the type of industry. Political affiliation appears to have no significant impact on judicial rulings.
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Through scholarly personal narrative (Nash, 2004), this chapter outlines a multifaceted approach to creating safer brave spaces for queer and trans students within a predominantly…
Abstract
Through scholarly personal narrative (Nash, 2004), this chapter outlines a multifaceted approach to creating safer brave spaces for queer and trans students within a predominantly Hispanic-serving, public research university with a mainly commuter student population in South Florida. All spaces require courageous acts of authenticity on the part of its occupants. Thus, the creation of safer brave spaces is acknowledged as a practice since safety is an ideal to be worked toward especially for those with less power and privilege, such as queer and trans people as opposed to straight and cisgender people. Experiences of heterosexism and cisgenderism are positively associated with psychological distress among queer and trans college students (Goldberg, Kuvalanka, & Black, 2019; Sue, 2010; Woodford, Kulick, Sinco, & Hong, 2014). Research suggests empowerment and the acquisition of power is a positive coping mechanism for resisting and overcoming experiences of heterosexism and cisgenderism (Mizock, 2017; Nadal, Davidoff, Davis, & Wong, 2014; Todoroff, 1995). Administrators are called upon to mindfully create spaces that empower queer and trans students. Quick tips throughout the chapter highlight that queer and trans students should be given opportunities to determine their own risks, choose their own mentors, create their own spaces, have their own voices centered, realize their own solutions, fail and learn from setbacks, and deconstruct systems of power. At the University level, administrators should work to educate and change policies that further support students' opportunities to courageously exist and persist authentically in spaces across the university as a whole and not just in designated centers.
Joel Espejel, Carmina Fandos and Carlos Flavián
The purpose of this paper is to analyze the perceived quality of two traditional food products with protected designation of origin (PDO). Specifically, we study the influence of…
Abstract
Purpose
The purpose of this paper is to analyze the perceived quality of two traditional food products with protected designation of origin (PDO). Specifically, we study the influence of perceived quality of intrinsic attributes (e.g. colour, flavour, smell, appearance) and extrinsic attributes (e.g. brand, denomination of origin, and image of traditional product) on consumer satisfaction, loyalty and purchasing intention.
Design/methodology/approach
Data were obtained using a structured questionnaire to consumers of both food products. After the fieldwork, a screening process was performed to obtain 223 (olive oil) and 251 (air‐cured ham) valid questionnaires. Structural equations model was applied to relate the perceived extrinsic and intrinsic quality with satisfaction, loyalty and purchasing intention.
Findings
In relation to the influence of intrinsic and extrinsic quality attributes we have found. First, for the new PDO of olive oil, the results reveal the existence of a significant influence of intrinsic perceived quality on satisfaction and loyalty. Nevertheless, no evidence has been found to support the link of extrinsic attributes on satisfaction and loyalty. Second, for the consolidated PDO of air‐cured ham our results show that the influence of intrinsic perceived quality on satisfaction and loyalty are not significant. In contrast, the influence of extrinsic perceived quality is significant in this case.
Practical implications
The results of this paper suggest the need to promote and increase the consumer knowledge of brands protected under the PDO and specially the PDO itself.
Originality/value
This paper analyzes the quality concept, adopting a double dimensional perspective (intrinsic and extrinsic attributes).
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Kamran Rashid and M.M. Haris Aslam
The purpose of this paper is to show how the quality practices such as leadership and strategic quality planning, supplier relationship management, customer focus, quality data…
Abstract
Purpose
The purpose of this paper is to show how the quality practices such as leadership and strategic quality planning, supplier relationship management, customer focus, quality data and reporting, process management and human resource management are as relevant to supply chains as they are to an individual firm.
Design/methodology/approach
Based on the review of relevant literature, propositions have been framed to stimulate future research. In order to evaluate the quality management (QM) practices in Pakistani supply chains, three cases have been presented. These cases provide information about QM practices of the case companies with respect to the supply chains they represent. Based on the case comparisons, common themes regarding the state of QM in Pakistani supply chains have been identified.
Findings
The current study shows that the state of QM in the supply chain context is at a primitive level in Pakistan. Most organizations have instituted quality departments and devised quality policy and planning inspired by ISO 9000 standards. However, quality culture that promotes bottom‐up improvement throughout the organization is nonexistent. Compared with the proposed framework of total supply chain quality management (TSCQM), Pakistani organizations have a long way to go before any significant integration can be achieved in the quality functions at the supply chain level.
Originality/value
Building upon the current literature in the field of supply chain and QM, the current study proposes a new, more comprehensive framework TSCQM.
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The purpose of this paper is to ask whether a first‐order‐cybernetics concept, Shannon's Information Theory, actually allows a far‐reaching mathematics of perception allegedly…
Abstract
Purpose
The purpose of this paper is to ask whether a first‐order‐cybernetics concept, Shannon's Information Theory, actually allows a far‐reaching mathematics of perception allegedly derived from it, Norwich et al.'s “Entropy Theory of Perception”.
Design/methodology/approach
All of The Entropy Theory, 35 years of publications, was scrutinized for its characterization of what underlies Shannon Information Theory: Shannon's “general communication system”. There, “events” are passed by a “source” to a “transmitter”, thence through a “noisy channel” to a “receiver”, that passes “outcomes” (received events) to a “destination”.
Findings
In the entropy theory, “events” were sometimes interactions with the stimulus, but could be microscopic stimulus conditions. “Outcomes” often went unnamed; sometimes, the stimulus, or the interaction with it, or the resulting sensation, were “outcomes”. A “source” was often implied to be a “transmitter”, which frequently was a primary afferent neuron; elsewhere, the stimulus was the “transmitter” and perhaps also the “source”. “Channel” was rarely named; once, it was the whole eye; once, the incident photons; elsewhere, the primary or secondary afferent. “Receiver” was usually the sensory receptor, but could be an afferent. “Destination” went unmentioned. In sum, the entropy theory's idea of Shannon's “general communication system” was entirely ambiguous.
Research limitations/implications
The ambiguities indicate that, contrary to claim, the entropy theory cannot be an “information theoretical description of the process of perception”.
Originality/value
Scrutiny of the entropy theory's use of information theory was overdue and reveals incompatibilities that force a reconsideration of information theory's possible role in perception models. A second‐order‐cybernetics approach is suggested.
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The aging of a population poses significant challenges to healthcare, housing, social security and elderly care services. Active aging is promoted by the Hong Kong government but…
Abstract
Purpose
The aging of a population poses significant challenges to healthcare, housing, social security and elderly care services. Active aging is promoted by the Hong Kong government but is compromised by a shortage of nurses, doctors and professional aides. This study aims to review the history of nursing education in Hong Kong, evaluate Hong Kong's nursing manpower policy with a macro–micro analysis based on sociological imagination and provide sound recommendations.
Design/methodology/approach
This article analyzes the nursing shortage in Hong Kong. A comprehensive literature review was conducted, concerning the Hong Kong healthcare workforce and covering relevant government reports, consultation papers and articles from academic journals from 1943 to the present.
Findings
The nursing shortage in Hong Kong can be understood from both absolute and relative terms. The total number of practicing nurses and fresh graduates registering through the four aforementioned pathways increased from 17,034 in 1996 to 61,295 in 2020 (growth rate of 74.4%), but it is predicted that there will be a shortage of 455, 1,383 and 1,669 nurses in 2020, 2025 and 2030, respectively. Moreover, Hong Kong had 8.2 nurses per 1,000 people in 2020. Although this rate exceeds those of China, South Korea and Singapore, it lags behind those of the USA and Australia as well as the international recommendation of nine nurses per 1,000 people. The nurse shortage has been further aggravated by an interaction between macro factors, including aging population, a lack of coherent and long-term nursing manpower policy (an analysis is based on a health policy triangle), numerous obstacles imposed on nurses from abroad and micro factors emanating from an interplay of push–pull factors among nurses.
Practical implications
The proportion of the Hong Kong population aged 65 years or older was 18% in 2019. The availability of healthcare workers is essential for attaining optimal health outcomes for older adults. The high turnover rate of nurses in public hospitals negatively affects the provision of timely high-quality medical services in the dual-track medical system. Therefore, workforce projections should be made every three years. Such policy should rely primarily on local nurses trained both by University Grant Committee-funded institutions and by self-financed tertiary institutions. Foreign nurses should be a supplementary resource. The budget allocated to the public healthcare sector should be increased to improve remuneration, provide abundant training opportunities and improve working environment to retain nurses in public hospitals.
Originality/value
Given that deep-seated problems surrounding the quantity and quality of nurses, the avenues for pursuing nursing degree education and the turnover rate of nurses in public hospitals remain unsolved, it is imperative to investigate how to alleviate the healthcare workforce shortage in Hong Kong.
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Yi-Chun Huang and Chih-Ta Chen
Integrating economic and green initiatives into firm strategies is a challenge for firms in various industries. The study aims to incorporate multiple views, i.e. green innovation…
Abstract
Purpose
Integrating economic and green initiatives into firm strategies is a challenge for firms in various industries. The study aims to incorporate multiple views, i.e. green innovation theory (GIT), the green institutional perspective (GIP) and the natural-resource-based view (NRBV), to develop a comprehensive model to explore why and how firms implement green product innovation (GPI).
Design/methodology/approach
The study explores the relationships among institutional pressure, the firm's green resources and GPI. The research also distinguishes two different types of GPI: exploratory GPI and exploitative GPI. A total of 270 valid questionnaires were collected from electrical and electronics manufacturers in Taiwan. The authors employed structural equation modeling (SEM) using analysis of moment structures (AMOS) 23.0 to test the hypotheses.
Findings
The results show that institutional pressure has a significant positive correlation with the firm's green resources. Furthermore, institutional pressure has a significantly positive influence on exploratory GPI and exploitative GPI, respectively. The firm's green resources also have a significantly positive effect on both exploratory GPI and exploitative GPI. In addition, institutional pressures have significantly positive indirect effect on both exploratory GPI and exploitative GPI.
Research limitations/implications
Economic benefits and environmental sustainability are the most pressing issues faced by the electrical and electronics industry today. The study's investigation covers Taiwanese electrical and electronics manufacturers only, so the test of the research model has limited generalizability. The authors suggest that to expand the generalizability of the findings, future research should examine this model in the context of other regions such as Southeast Asia, Africa, South America, etc.
Practical implications
The study has many interesting implications for both practitioners and policymakers. The authors' findings suggest that while Taiwanese electrical and electronics manufacturers face significant pressure from customers, competitors and regulation requirements (e.g. waste electrical and electronic equipment [WEEE], restriction of hazardous substances [RoHS] and energy using product [EuP] directives), firms in that sector should efficiently and effectively deploy their green resources and then perform proper GPI (e.g. exploratory GPI or exploitative GPI). These results also serve as a reminder to policymakers that balancing coercive (command-and-control) mechanisms with incentives and voluntary mechanisms is the best means by which to develop motivational and effective GPI policies.
Originality/value
First and foremost, the paper divides GPI into exploratory GPI and exploitative GPI. Furthermore, the research incorporates two important schools of thought, i.e. the GIP and NRBV, thus providing a more holistic view by which to explore why and how companies adopt GPI.
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Petri Parvinen, Jaakko Aspara, Sami Kajalo and Joel Hietanen
The purpose of this paper is to study the impact that systematization of sales activities through sales process management has, at the firm level, on profitable sales growth in…
Abstract
Purpose
The purpose of this paper is to study the impact that systematization of sales activities through sales process management has, at the firm level, on profitable sales growth in business‐to‐business (B2B) companies. The research aims to compare companies focusing on service offerings to those focusing on product offerings.
Design/methodology/approach
The study is based on survey data.
Findings
Despite the emergence of service‐dominant logic, B2B service and product companies still differ in how sales process management contributes to firm performance.
Research limitations/implications
The findings suggest that differences between service and product firms in their sales process management stem from the different underlying modes of interaction. The findings are generalizable to B2B companies.
Practical implications
The findings help businesses differentiate between productive sales process management practices in product and service firms.
Originality/value
The study contributes to the wider need of operationalizing ideas about sales process management at the level of organizations and business units.
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Rebecca Abraham, Judith Harris and Joel Auerbach
The purpose of this paper is to investigate IPO performance. At announcement, the impact of purchases by informed traders on stock returns and uninformed traders on volatility…
Abstract
Purpose
The purpose of this paper is to investigate IPO performance. At announcement, the impact of purchases by informed traders on stock returns and uninformed traders on volatility were assessed. In the post-IPO period, returns were expected to be driven by firms with high returns on equity and the implementation of growth strategies. Return on equity was evaluated further in terms of whether it had a direct effect or was instrumented by volatility, cash flow, profit margin or revenue growth.
Design/methodology/approach
All IPOs announced in 2009-2014 were used. Measures were created to demarcate growth firms from risk-averse firms and firms with highly volatile cash flows from their counterparts with cash flows of lesser volatility. Event studies were used to measure abnormal return and abnormal volume, while multiple regressions tested the influence of predictors on abnormal returns, volatility and holding period return. Instruments of return on equity were also assessed.
Findings
The offer volume of informed traders significantly explained announcement-day returns, while the offer volume of uninformed traders explained the increase in volatility of IPO stock. The ability to capitalize on growth opportunities and increase shareholder wealth through higher return on equity significantly predicted holding period returns. Return on equity, was explained by volatility, cash flow to assets and profit margin.
Originality/value
The data are highly current with 2014 IPOs being used. The paper clearly distinguishes between fleeting announcement-day returns driven by informed traders and long-term holding period returns in a departure from the prevailing practice of measuring long-term post-IPO performance with abnormal returns. Finally, the paper creates subjective measures of volatility and growth strategies.
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