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1 – 10 of over 4000
Article
Publication date: 1 February 2002

Judy F. Graham, Edward J. Stendardi, Joan K. Myers and Mark J. Graham

Refers to past research regarding gender differences in investment strategies which has pointed to two important differences: female investors appear both to be more risk averse…

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Abstract

Refers to past research regarding gender differences in investment strategies which has pointed to two important differences: female investors appear both to be more risk averse and to have less confidence in their investment decisions than male investors in equivalent circumstances. Given the relative consistency of these findings, as well as the potential long‐term financial implications of these differing investment strategies, surprisingly little research has focused on the underlying reasons for these gender differences. Proposes that gender differences in information processing styles may account for the lower risk‐taking tendencies among female investors as well as the tendency toward lower confidence levels. Implications regarding marketing strategies for the financial services sector are discussed.

Details

International Journal of Bank Marketing, vol. 20 no. 1
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 2 February 2010

Abel Ebeh Ezeoha and Ebele Ogamba

The purpose of this paper is to establish whether inefficiency in a tax system and the likely difficulty in resolving tax matters can reduce the appeal for tax shield as incentive…

3918

Abstract

Purpose

The purpose of this paper is to establish whether inefficiency in a tax system and the likely difficulty in resolving tax matters can reduce the appeal for tax shield as incentive for debt financing, and by so doing exacerbate the cases of tax fraud.

Design/methodology/approach

A review approach/theoretical approach is adopted in the paper, where, in addition to reviewing literature on the relationship between tax incentives and corporate financing, the paper examines the structure of the Nigerian tax system, the gaps, and some pending tax cases involving foreign firms in Nigeria. Based on some theoretical judgments, efforts were made to link the rising cases of tax frauds to the dwindling appeal for tax shield as an incentive for the use of debt.

Findings

The study reveals that, as in the case of Nigeria, an environment of multiple tax system reduces incentives to pay tax or for voluntary compliance; that the exclusion of crucial non‐debt tax shelters such as depreciation, heightens pressure on the use of debt‐based tax shelters; and that controversies on deductibility make it difficult to distinguish between criminal and civil proceedings in tax cases.

Research limitations/implications

The paper is only theoretical. The number of cases captured is very limited. However, the issue of tax frauds among corporate entities in the country remains very popular.

Originality/value

The paper is the first to examine the likelihood of an inefficient tax environment to reduce the appeal of tax shield as an incentive to debt financing.

Details

International Journal of Law and Management, vol. 52 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 18 April 2022

Qi Chen, Ofir Turel and Yufei Yuan

Controversial information systems (IS) represent a unique context in which certain members of a user's social circle may endorse the use of a system while others object to it. The…

Abstract

Purpose

Controversial information systems (IS) represent a unique context in which certain members of a user's social circle may endorse the use of a system while others object to it. The purpose of this paper is to explore the simultaneous and often conflicting roles of such positive and negative social influences through social learning and ambivalence theories in shaping user adoption intention of a representative case of controversial IS, namely online dating services (ODS).

Design/methodology/approach

The model was tested with two empirical studies using structural equation modeling techniques. The data of these studies were collected from 451 (Study 1) and 510 (Study 2) single individuals (i.e. not in a relationship).

Findings

(1) Positive social influence has a stronger impact on perceived benefits and adoption intention, while negative social influence exerts a greater impact on perceived risks; (2) positive and negative social influences affect adoption intention toward ODS differently, through benefit and risk assessments; and (3) ambivalence significantly negatively moderates the effects of social influences on adoption.

Originality/value

This study enriches and extends the IS use, ambivalence theory, prospect theory, and social learning theory research streams. Furthermore, this study suggests that it is necessary to focus on not only the oft-considered positive but also negative social influences in IS research.

Details

Information Technology & People, vol. 36 no. 2
Type: Research Article
ISSN: 0959-3845

Keywords

Book part
Publication date: 2 August 2016

Stuart J. H. Graham and Ted S. Sichelman

This chapter provides evidence on how young technology startups are employing intellectual property (IP) protection when innovating and competing in the United States. Although…

Abstract

This chapter provides evidence on how young technology startups are employing intellectual property (IP) protection when innovating and competing in the United States. Although researchers and teachers of university technology transfer often think only in terms of patents and the Bayh-Dole Act, this chapter suggests that adopting a more nuanced view of IP rights is appropriate. After reviewing the primary non-patent types of IP protection available in the U.S. (copyright, trademark, and trade secret), we explain that while patents are often considered the strongest protection, for some entrepreneurs – particularly those operating in the U.S. software and Internet sectors – patents may be the least important means of capturing value from innovation. We present evidence from the 2008 Berkeley Patent Survey to demonstrate that IP is used by U.S. startups in very different ways, and to different effects, across technology sectors and other company-specific characteristics. Contrary to the common assumption in academic discourse, we show that different forms of IP protection often serve as complements, rather than substitutes.

Details

Technological Innovation: Generating Economic Results
Type: Book
ISBN: 978-1-78635-238-5

Keywords

Abstract

Details

The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

Article
Publication date: 1 March 1916

Sane and civilised people, capable of thinking clearly, now recognise that if the peace of the world is to be secured, and that if another and even greater cataclysm is to be…

Abstract

Sane and civilised people, capable of thinking clearly, now recognise that if the peace of the world is to be secured, and that if another and even greater cataclysm is to be prevented, the Huns and their accomplices must be crushed, and crushed so completely that their recovery of the power to do evil shall be rendered utterly impossible. The persons who are “Pro‐German” for reasons at present best known to themselves, and the peace‐at‐any‐price cranks, may be left out of consideration except in so far as the advisability of placing the former under lock and key and the latter in lunatic asylums demands attention. A premature and inconclusive peace which would make it possible for our abominable enemies to rise again and threaten civilised mankind is unthinkable, and the Allied Powers must of necessity carry on the war until the Thugs of Europe have bitten the dust and have been compelled to sue for peace without terms or conditions. When the “Central Powers” have been forced to their knees, and the Allied armies of occupation have made them taste the bitterness and humiliation of invasion, the surviving criminals will be placed at the bar to receive the sentence of their judges, while the populations who have approved and applauded their hideous acts must also have adequate punishment meted out to them. What form is that punishment to take? The long and ghastly account has got to be read out and settled—so far as it can be settled in this world. What is to be the settlement?

Details

British Food Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0007-070X

Abstract

Details

The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

Abstract

Details

The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 1 February 1990

Brian Mark Hawrysh and Judith Lynne Zaichkowsky

Recent studies in Japanese and American negotiating styles arereviewed, and it is found that bargaining behaviours are affected byculture from the beginning of the negotiation…

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Abstract

Recent studies in Japanese and American negotiating styles are reviewed, and it is found that bargaining behaviours are affected by culture from the beginning of the negotiation process. These differences can be viewed as a set of styles, habits, skills and expectations that might be understood through ethnographic analysis. Once the bases for the differences in negotiation styles are understood, negotiating across cultures may be a more efficient process.

Details

International Marketing Review, vol. 7 no. 2
Type: Research Article
ISSN: 0265-1335

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