Search results

This study explored the tax evasion and corruption–economic development nexus in Ghana and the moderating role of institutional quality in this relationship.

To achieve this objective, this study employed the structural equation modelling (SEM) strategy and maximum likelihood (ML) estimation method on selected quarterised data from 1996 to 2020.

The study found that tax evasion has a positive impact on GDP per capita and urbanisation but a negative impact on the Economic Freedom of the World Index (EFWI). The study revealed that corruption has a positive relationship with GDP per capita but relates with EFWI inversely. Finally, the study found that institutional quality moderates the nexus between tax evasion and corruption and economic development.

The findings imply that the quality of state institutions has a significant impact on the government's ability to control tax evasion and corruption in order to drive economic development.

One novelty of the study is the examination of the combined effects of tax evasion and corruption as exogenous variables in a single econometric model. Again, to moderate the multivariate relationships of the study, the principal component analysis (PCA) was used to create an institutional quality index. The study recommends that policymakers implement comprehensive tax evasion and corruption reduction strategies simultaneously in order to increase tax revenues for economic development and SDGs achievement.

This chapter provides personal (auto-ethnographic) reflections on the career as a business leader in the software-development space and insights into the formation of an authentic leader. The author reviews his journey that led to running a leading video game developer at a valuation of $190 million with 1,200+ staff across 10 locations in eight countries and an array of global clients. Pohontu considers the social, economic, political and psychological elements that shaped his business methodology and discusses how he translated these into a mode of leadership. The development of foresight – a concept that emerged from the author's story – may be of interest to researchers looking to explore diverse leader contexts through theoretical lenses to achieve a greater understanding.

The circular economy business models (CEBMs) provide ways for firms operating in the construction industry to move from a linear to a circular approach. Thus, this study aims to explore CEBM research within the construction sector to show the focus area of studies, highlighting new areas that require attention.

This study adopted a bibliometric approach, using the Scopus database as the data source. The keywords used for paper extraction from the database were “circular economy business” OR “circular business” AND “model” OR “models” AND “construction industry” OR “building industry”. The VOSviewer software was then used to prepare a co-occurrence and co-authorship map based on the bibliographic data gathered.

The study’s findings reveal five research clusters in the construction industry. These clusters include circular construction intelligence, modular business modelling, eco-construction, sustainable construction economics and smart energy-efficient buildings. The two most cited scholars had two publications each, while the top journals are the Journal of Cleaner Production and Sustainable Production and Consumption. This study concludes that there is a need for research within the construction sector to focus on CEBMs’ archetypes and frameworks. This will enable a smooth transition from linear to circular business models in the sector.

The information was gathered from a single database, Scopus; hence, using other databases, including Web of Science, Google Scholar and Dimensions, might produce more articles for examination and, consequently, different findings on the subject under investigation.

These findings would assist researchers in considering the areas mentioned, which are yet to receive attention, and, by extension, enhance economic development while maintaining environmental sustainability.

This paper made a significant contribution to the body of knowledge by identifying scholars and platforms that have been instrumental in advancing CEBM research and highlighting new areas that require attention in the construction sector.

It is the expectation of Halal consumers that the meat they buy in retail shops and restaurants are ethically and legally reared and slaughtered in approved premises to protect animal welfare and public health. While this may be the case in multinational and well-established supermarkets due to due diligence on the part of retailers, there is evidence to suggest that some independent retail shops and ethnic restaurants in the UK partake in selling meat from illegally slaughtered animals. It is a crime that involves many players, but usually masterminded by rural entrepreneurs, including rogue farmers who supply the animals for illegal slaughter and further processing into smokies, or as part of the Islamic festival of Qurbani, in makeshift abattoirs. The purpose of this paper is to highlight illegal slaughter of sheep for the Halal market and how these impacts on food integrity and animal welfare.

This paper examines the legality of slaughter in accordance with UK animal welfare and food safety legislations. The documentary research approach is adopted to examine available information on the activities of organised criminal gangs in the production of smokies and their possible involvement in Qurbani fraud.

This paper demonstrates the involvement of some rogue farmers who are facilitating the smokies trade and illegal slaughter of sheep during the Qurbani sacrifice. It is worth noting that while these illegal activities occur in the Halal sector, the perpetrators are not always Muslims. The processing of illegally slaughtered sheep takes place in unhygienic conditions which is of food safety, public health concern and may violate the religious rules around slaughter.

Illegal slaughter for the Muslim sacrifice of Qurbani is underreported, this paper aims to highlight the animal welfare and food safety aspects of this type of slaughter, in addition to those slaughtered for smokies production.

The purpose of this study is to investigate (1) how managers respond to stock price crashes, (2) why they respond and (3) how their responses affect shareholders.

This study employs a panel regression with various firm-level controls and firm- and year-fixed effects. The sample is comprised of 101,532 firm-year observations with 11,727 unique firms from 1950 to 2019. Using mutual fund flow redemption pressure as an exogenous variable to stock price crashes, the paper provides further evidence of the causality of documented findings.

Management becomes more focused on improving transparency, raising investment efficiency, reducing agency conflicts and regaining the trust of shareholders by investing in social capital and employee welfare. These actions increase firm value. This study also suggests that management undertakes these actions out of concern for their tenure of employment.

The catalysts of stock price crashes are well documented, but much less is known about what happens following stock price crashes. This study provides more insights into the understanding of corporate crisis management practices following adverse events.

Scholars and practitioners increasingly recognize data as an important source of business opportunities, but research on the effect on small and medium-sized enterprises (SMEs) is limited. This paper empirically examines the complementary impact of SMEs' data capability and supply chain capability (SCC) and further tests the mediation effect of SCC between data capability and operational performance. The mediated effect of data capability is also moderated by competition.

This paper analyzes longitudinal data collected from 122 manufacturing SMEs in Finland. Hypotheses were tested by using structural equation modeling (SEM).

The results show that to benefit from the data capability, SMEs require a certain level of SCC to extract the value from the SMEs' data capability and support operational performance. Additionally, competition affects how SMEs benefit from data capability, as competitor turbulence moderates the complementary effect of data capability and SCC on operational performance.

This is one of the first studies examining the longitudinal effect of SMEs' data and SCC on operational performance in the current competitive environment.

Inland shipping has been extensively recognised as a sustainable, efficient and good alternative to rail and road modes of transportation. In recent years, various authorities and academic researchers have advocated shifting from road to other sustainable modes like inland waterway transport (IWT) or rail transport. Academic work on modernisation and technological innovations to enhance the effectiveness and efficiency of waterborne transportation is becoming apparent as a growing body of literature caused by the need to achieve a sustainable transport system. Thus, it became apparent to explore the research trends on IWT.

A systematic and structured literature review study was employed in this paper to identify the challenges and concepts in modernising inland waterways for freight transportation. The review analysed 94 articles published in 54 journals from six well-known databases between 2010 and 2022.

The key findings of this review are that despite various challenges confronting the sector, there have been successful cases of technological advancement in the industry. The main interest among scholars is improving technical and economic performance, digitalisation, and safety and environmental issues. The review revealed that most of the literature is fragmented despite growing interest from practitioners and academic scholars. Academic research to address the strategic objectives, including strengthening competitiveness (shipbuilding, hydrodynamics, incorporating artificial intelligence into the decision-making process, adopting blockchain technology to ensure transparency and security in the transactions, new technologies for fleets adaptation to climate change, more effective handling, maintenance and rehabilitation technologies), matching growth and changing trade patterns (intermodal solutions and new logistics approaches) are major causes of concerns.

By employing the approach of reviewing previously available literature on IWT review papers, this review complements the existing body of literature in the field of IWT by providing in a single paper a consolidation of recent state-of-the-art research on technological developments and challenges for inland waterways freight transport in the intermodal supply chain that can act as a single resource to keep researchers up to date with the most recent advancements in research in the domain of inland waterway freight transport. Additionally, this review identified gaps in the literature that may inspire new research themes in the field of IWT.

The purpose of this study is to examine the state of research into adoption of machine learning systems within the health sector, to identify themes that have been studied and observe the important gaps in the literature that can inform a research agenda going forward.

A systematic literature strategy was utilized to identify and analyze scientific papers between 2012 and 2022. A total of 28 articles were identified and reviewed.

The outcomes reveal that while advances in machine learning have the potential to improve service access and delivery, there have been sporadic growth of literature in this area which is perhaps surprising given the immense potential of machine learning within the health sector. The findings further reveal that themes such as recordkeeping, drugs development and streamlining of treatment have primarily been focused on by the majority of authors in this area.

The search was limited to journal articles published in English, resulting in the exclusion of studies disseminated through alternative channels, such as conferences, and those published in languages other than English. Considering that scholars in developing nations may encounter less difficulty in disseminating their work through alternative channels and that numerous emerging nations employ languages other than English, it is plausible that certain research has been overlooked in the present investigation.

This review provides insights into future research avenues for theory, content and context on adoption of machine learning within the health sector.