Search results

The COVID-19 pandemic provides researchers and practitioners with an opportunity to examine the effect of emergency policing on public trust in the police and augment our understanding. Therefore, the primary purpose of this study was to examine the effect of police enforcement of COVID-19 health measures on public trust in the police in Ghana.

A multivariate binary logistic regression was utilized to assess the effect of police enforcement of COVID-19 health measures on public trust in the police in Ghana using national representative data.

Our analysis suggests that emergency policing positively influences public trust in the police in Ghana. Additionally, we observed that police-related issues such as corruption and professionalism, as well as demographic factors of the public, influence trust in the police. These observations are helpful for emergency policing and policy development in Ghana.

This study is unique because it uses national representative data to assess the effect of police enforcement of COVID-19 health measures on public trust in the police in Ghana. Furthermore, this study is among the first or among the few from Ghana and the sub-region to examine the nexus between health emergencies and policing.

Many people with dual diagnosis present with social complexity that impedes service access. The role of social work support in such service navigation is poorly understood. This study aims to characterise client presentations to an Australian telephone-based social work alcohol and other drug (AOD) service navigation and linkage program, with consideration of presentation complexity compared between those clients who present with or without self-reported mental health (MH) concerns and a history of MH diagnoses, to identify differences in baseline characteristics, and linkage outcomes.

A retrospective audit was conducted of routinely collected clinical information from a six-month period, selected to capture the social and health challenges experienced during the mid-pandemic period (mid-2021) in Victoria, Australia, during which a number of lockdowns resulted in a reliance on telephone-based services. The audit focused on client and presentation characteristics, and compared clients with and without a history of co-occurring MH and AOD concerns.

It was found that three in four people accessing an Australian telephone-based AOD service navigation and linkage program presented with dual diagnosis. Individuals with dual diagnosis required more support from the service compared to those without a co-occurring MH disorder; but overall, were just as likely to achieve a successful linkage to services, when offered holistic, long-term social work support.

This study focused on the role of social workers in this service navigation program in supporting individuals with complexity. It also highlights the challenges in operationalising social complexity factors alongside clinical MH and AOD diagnoses, and points to the need for further research to guide future service development for this vulnerable client group.

In the context of a highly regulated teacher education system, this chapter offers an alternative vision for a ‘better normal’ for teacher education in England. It foregrounds the need for teacher educators and teacher preparation curricula to promote ‘a way of being’ that enables teachers and teacher educators to have agency, develop as ‘thinking’ professionals and be resilient in an ever-changing policy context.

This paper gives the background to the ISO 18404:2015 standard and explains its rationale. It aims to rebut the Oudrhiri et al. (2022) paper. Furthermore, this paper adds further evidence of the misplacement and unfitness for use of the standard, as evidenced in the previous work by Antony et al. (2021, 2022).

A point-counterpoint methods approach with a literature review of studies available on ISO 18404:2015 to respond to the Oudrhiri et al. (2022) study.

The findings indicate that Oudrhiri et al.'s (2022) work is not open minded in relation to ISO18404. Each point raised in the Oudrhiri et al. (2020) study has been answered and counter argued.

Other than Antony et al.'s three studies (2021 and 2022) and Oudrhiri et al.’s (2022) study empirical studies looking into the impact of the ISO 18404 standard in the literature were limited. As the literature has shown, many companies are not utilising the standard given its current format; hence, a lack of information relating to the practical implementation is sparse.

The findings indicate that Oudrhiri et al.'s (2022) work can be answered and counter argued.

This study consolidates and strengthens the findings from the three studies by Antony et al. (2021 and 2022) and acts as a rebuttal to the Oudrhiri et al. (2022) study.

Knowledge management (KM) is an important topic in the age of big data, and this study adds to the existing body of literature by providing a novel KM perspective on the technological phenomenon of artificial intelligence (AI). This study aims to discover how AI might facilitate knowledge-based business-to-business (B2B) marketing. In this chapter, the authors take a close look at the building blocks of AI and the relationships between them. Future research directions and also the effects of the various market information building components on B2B marketing are discussed. The study’s approach is theoretical; it tries to provide a framework for characterising the phenomenon of AI and its constituent parts. Additionally, this chapter provides a methodical analysis of the three categories of market information crucial to B2B marketing: knowledge of customers, knowledge of users, and knowledge of external markets. This research looks at AI through the lens of the conventional data processing framework, analysing the six pillars upon which AI systems are founded. It also explained how the framework’s components work together to transform data into actionable information. In this chapter, the authors will look at how AI works and how it can benefit B2B knowledge-based marketing. It’s not aimed at AI experts but rather at general marketing managers. In this chapter, the possible effects of AI on B2B marketing are discussed using examples from the real world.

The challenge of accessibility to adequate housing in several countries by a large percentage of citizens has given rise to different housing programs designed to facilitate access to affordable housing. In South Africa, the National Housing Finance Corporation (NHFC) was created to provides housing loans to low- and middle-income earners. Thus, the purpose of this study was to evaluate the implication of the macroeconomic risk elements on the performance of the NHFC incremental housing finance.

This study used a mixed-method approach to examine the time-series data of the NHFC over 17 years (2003–2020), relative to selected macroeconomic indicators. Additionally, this study analysed primary data from a 2022 survey of NHFC Executives.

This study found that incremental housing finance addresses a housing affordability gap, caters to disadvantaged groups, adapts to changing macroeconomic conditions and can mitigate default risk. It also finds that the performance of the NHFC’s incremental housing finance is premised on the behaviour of the macroeconomic elements that drive its strategy in South Africa.

Unlike previous works on housing finance, this case study of the NHFC considers the implication of macroeconomic trends when disbursing incremental housing finance to low- and middle-level income earners as a risk mitigation measure for the South African market. Its mixed method use of quantitative and qualitative data also allows a robust insight into trends that drive investment in incremental housing finance in South Africa.

The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, & Williams, 2016; Hoi, Wu, & Zhang, 2013). In this study, I aim to identify a causal relationship between CSR and tax planning, leveraging the staggered adoptions of constituency statutes in US states, which is a plausibly exogenous shock to firms' emphasis on their social responsibility. In general, the statutes permit firm directors to consider the interests of all constituents when making business decisions, including those who benefit from firms paying their fair share of income taxes. Thus, the adoption of the statutes raises the importance of firms' social responsibility in paying income taxes. Employing a staggered difference-in-differences (DiD) method, I find that firms incorporated in states that have adopted constituency statutes exhibit significantly higher effective tax rates (ETRs) based on current tax expense. This causal relationship suggests that managers, with the legitimacy to consider the social impact of tax avoidance, become less aggressive in tax planning. I further find that the effect of adoption is stronger for financially unconstrained firms and firms in retail businesses, where the demand (cost) for tax avoidance is lower (higher). Finally, I show that my main results are driven by firms located in states with a high sense of social responsibility and firms with high levels of tax avoidance prior to the adoption. Overall, the findings in this chapter contribute to the literature by delineating a negative causal relationship between CSR and tax avoidance and identifying a positive social impact brought by the passage of constituency legislation.

This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate to the level of disaggregation in financial statement line items. The study considers additional factors, such as firm size and governance, that can accentuate or moderate this relation.

This study applies regression analysis, including interactions, to test the magnitude of the relation between CSR ratings and disclosure transparency. CSR is measured as a composite score that ranks firms on their reputation over numerous indicators compiled by Morgan Stanley Capital International. Disclosure transparency is measured as the level of disaggregation in financial statement line items.

The study reveals evidence consistent with the notion that firms which are more CSR conscious are also more transparent with financial statements. Evidence shows that the level of transparency is more sensitive to changes in CSR for firms less CSR conscious. Firm size is found to moderate this relation, whereas enhanced governance accentuates it.

There is limited research on the relation between CSR ratings and disclosure transparency. To the best of the authors’ knowledge, this is the first empirical evidence on the relation between CSR ratings and the disaggregation of financial statement line items. Results from this study help us understand the drivers of disclosure transparency, which can aid regulators, investors and other stakeholders in knowing how such drivers impact managerial decisions on the disaggregation of financial statements. Accountants play a central role in producing transparent and disaggregated accounting disclosures, and their role is pivotal in effectively integrating CSR into accounting and reporting models.

The purpose of this paper is to continue and extend the ongoing conversation about greatness in American business.

This survey, conducted in 2021, replicates and extends McCormick and Folsom’s 2001 and 2011 rankings of the greatest entrepreneurs and businesspeople in American history. The authors’ pool surveyed 51 experts to develop an updated ranking and explore factors of greatness.

Henry Ford topped the ranking followed by John D. Rockefeller and Steve Jobs. Business scholars ranked Oprah Winfrey the greatest female and minority businessperson.

The authors extend previous research by surveying the authors’ expert pool about factors of greatness in American business history. “Ability to imagine or envision the future” ranked highest with “created wealth for shareholders” in last place.