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Article
Publication date: 9 January 2017

Matt DeLisi, Alan Drury, Michael Elbert, Katherine Tahja, Daniel Caropreso and Timothy Heinrichs

Sexual sadism is a well-known risk factor for severe forms of sexual violence including sexual homicide and serial sexual homicide. The research is decidedly mixed about the…

Abstract

Purpose

Sexual sadism is a well-known risk factor for severe forms of sexual violence including sexual homicide and serial sexual homicide. The research is decidedly mixed about the association between sexual sadism and other, nonsexual forms of criminal conduct. The paper aims to discuss these issues.

Design/methodology/approach

Drawing on data from a census of 225 federal sex offenders from a jurisdiction in the Midwestern USA, the current study examined whether sexual sadism had a spillover effect into nonsexual crimes using correlation, ANOVA, and negative binomial regression models.

Findings

Sexual sadism was strongly associated with diverse forms of nonsexual criminal behavior, and sexual sadists had more extensive and versatile criminal careers than sex offenders without a formal diagnosis.

Practical implications

Practitioners should be aware of sexual sadism as a criminogenic risk factor. Sexual sadism is associated with sexual deviance and sexual violence. Sexual sadism also has spillover effects where it is associated with nonsexual offending.

Originality/value

Sexual sadism can be a useful risk factor for other forms of crime and recidivism and has broad application in applied correctional and research settings.

Details

Journal of Aggression, Conflict and Peace Research, vol. 9 no. 1
Type: Research Article
ISSN: 1759-6599

Keywords

Article
Publication date: 20 May 2020

John Kalimilo Malagila, Ganga Bhavani and Christian Tabi Amponsah

The purpose of this paper is to explore the perceived association between audit rotation (AR) and audit quality (AQ) using respondents from a sample of audit firms operating in a…

Abstract

Purpose

The purpose of this paper is to explore the perceived association between audit rotation (AR) and audit quality (AQ) using respondents from a sample of audit firms operating in a developing economy, the United Arab Emirates (UAE). The paper addresses the following research question: How do UAE auditors perceive the association between various forms of AR and AQ?

Design/methodology/approach

The authors collected perception data from a sample of UAE auditors using a questionnaire, and applied several non-parametric statistical techniques to analyze the data, and to answer five exploratory research questions on the perceived association between various forms of AR and AQ.

Findings

The findings suggest that the UAE auditors in our sample did not perceive the association between individual types of AR and AQ as significantly different, and that AR in general is essential for AQ improvement and enhances trust in the audit process. Similarly, we find more support for the perception that medium audit tenure is associated with a lower impairment effect on auditor independence. Furthermore, we find no significant differences in perception based on gender, but younger/less experienced professionals and professionals in self-employed practices and small audit firms (compared to other demographics) significantly perceived AR enforceability and AT length to be associated with AQ. Our findings help to enrich our understanding of the perceived AR-AQ association in a relatively new context and less researched audit area in a developing economy.

Originality/value

Although lively debates on the question of AR and AQ within the accounting, finance, investment professions and in the financial media continue, there has been relatively limited knowledge and a dearth of empirical studies on this question in most developing economies. Being the first attempt in the country – the UAE, this study contributes towards addressing this gap in empirical knowledge by exploring the perceived association between various forms of AR and AQ in a developing economy.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 1 October 2005

Ignacio Vélez‐Pareja and Joseph Tham

It is a well known problem the interactions between the market value of cash flows and the discount rate (usually the weighted average cost of capital, WACC) to calculate that…

1034

Abstract

It is a well known problem the interactions between the market value of cash flows and the discount rate (usually the weighted average cost of capital, WACC) to calculate that value. This is mentioned in almost all text books in corporate finance. However, the solution adopted by most authors is to assume a constant leverage D%, and hence assume that the leverage gives raise to an optimal capital structure and the discount rate is constant. On the other hand, most authors use the definition of the Ke, the cost of leveraged equity for perpetuities even if the planning horizon is finite. Among these authors we find the work of Wood and Leitch W&L 2004. In this article we wish to analyse the claim made by W&L 2004 in the sense to have found an iterative solution to the problem of circularity that results in a “near” matching with the Adjusted Present Value APV, proposed by Myers, 1974. They use as the basic principle the fact that there is a “near” constant relation between Ke the cost of equity and Kd the cost of debt. They consider as well that the cost of debt Kd is not constant and changes proportionately with the leverage D%. We propose a very simple and precise approach to solve the above mentioned circularity problem.

Details

Management Research News, vol. 28 no. 10
Type: Research Article
ISSN: 0140-9174

Keywords

Article
Publication date: 22 February 2022

Kura Alemayehu Beyene

Modeling helps to determine how structural parameters of fabric affect the surface of a fabric and also identify the way they influence fabric properties. Moreover, it helps to…

Abstract

Purpose

Modeling helps to determine how structural parameters of fabric affect the surface of a fabric and also identify the way they influence fabric properties. Moreover, it helps to estimate and evaluate without the complexity and time-consuming experimental procedures. The purpose of this study is to develop and select the best regression model equations for the prediction and evaluation of surface roughness of plain-woven fabrics.

Design/methodology/approach

In this study, a linear and quadratic regression model was developed for the prediction and evaluation of surface roughness of plain-woven fabrics, and the capability in accuracy and reliability of the two-model equation was determined by the root mean square error (RMSE). The Design-Expert AE11 software was used for developing the two model equations and analysis of variance “ANOVA.” The count and density were used for developing linear model equation one “SMD1” as well as for quadratic model equation two “SMD2.”

Findings

From results and findings, the effects of count and density and their interactions on the roughness of plain-woven fabric were found statistically significant for both linear and quadratic models at a confidence interval of 95%. The count has a positive correlation with surface roughness, while density has a negative correlation. The correlations revealed that models were strongly correlated at a confidence interval of 95% with adjusted R² of 0.8483 and R² of 0.9079, respectively. The RMSE values of the quadratic model equation and linear model equation were 0.1596 and 0.0747, respectively.

Originality/value

Thus, the quadratic model equation has better capability accuracy and reliability in predictions and evaluations of surface roughness than a linear model. These models can be used to select a suitable fabric for various end applications, and it was also used for tests and predicts surface roughness of plain-woven fabrics. The regression model helps to reduce the gap between the subjective and objective surface roughness measurement methods.

Details

Research Journal of Textile and Apparel, vol. 27 no. 2
Type: Research Article
ISSN: 1560-6074

Keywords

Article
Publication date: 30 May 2023

Wei-Shen Hui, Houn-Gee Chen, Yi-Te Chiu and Matevz (Matt) Raskovic

Relationships are a critical success factor for business operations across markets with dominant Chinese culture, like Taiwan. The intersection of a high-quality institutional…

Abstract

Purpose

Relationships are a critical success factor for business operations across markets with dominant Chinese culture, like Taiwan. The intersection of a high-quality institutional environment and a traditional Chinese cultural background in Taiwan provides a unique setting for exploring different types of relational mechanisms and ensuing renqing practices (i.e. reciprocal exchange of favors with empathy). The purpose of this paper is to examine when, where and how Taiwanese high-performance organizations manage and deploy interorganizational renqing across their business relationship portfolios. Answering these questions can help build a theory of interorganizational renqing and advance interorganizational reciprocity theorization more generally.

Design/methodology/approach

This research is motivated by two key research questions. First is related to how renqing givers understand renqing in the context of their organizations and their interorganizational business relationship portfolios. Second, whether organizations prefer a neutral renqing balance, a renqing debt or a renqing surplus is another point of interest. The study is based on interviews with upper echelon elite informants at six high-performing Taiwanese organizations with business relationship portfolios worldwide.

Findings

It is found that interorganizational renqing is deployed as a hybrid resource, taking on the functions of both an investment and a type of insurance against risk. Two notable differences between interorganizational and interpersonal renqing are also noted. First, the social exchange norm aspect of renqing points to salient social exchange norms also in interorganizational exchanges. This confirms the importance of understanding not only the regulative and normative dimensions of business relationships, as a type of institution, but also the cognitive dimensions and underlying institutional logics. Second, this study shows that unlike at the interpersonal level, the notion of renqing debt is not common at the interorganizational level – at least not within high-performance organizations with market leader positions.

Originality/value

This study explores interorganizational renqing practices and their strategic deployment through the use of “accessing” and “embedding” relational mechanisms. The study also adds to the poorly understood nature of interorganizational reciprocity and provides support for developing a theory of interorganizational renqing, as a form of interorganizational reciprocity within a Chinese cultural context.

Book part
Publication date: 10 November 2023

Rifat Kamasak, Deniz Palalar Alkan and Baris Yalcinkaya

There is a growing interest in the use of HR-based Industry 4.0 technologies for equality, diversity, and inclusion (EDI) issues yet the emerging trends of Industry 4.0 in EDI…

Abstract

There is a growing interest in the use of HR-based Industry 4.0 technologies for equality, diversity, and inclusion (EDI) issues yet the emerging trends of Industry 4.0 in EDI implementations and interventions are not fully covered. This chapter investigates the emerging themes regarding EDI and Industry 4.0 interaction through Google-based big data that show the actual interest in Industry 4.0 and EDI. Drawing on a web analytics method that tracks the real click behaviours of web users through querying combined sets of keywords, the study explores the trends and interactions between Industry 4.0 technologies and EDI-related HR practices. Our search engine results page (SERP) analyses find a high volume of queries and a significant interest between EDI elements and artificial intelligence (AI) only. In contrast to the suggestions of the extant literature, no significant user interest in other Industry 4.0 applications for EDI implementations was observed. The authors suggest that other Industry 4.0 technologies such as machine learning (ML) and natural language processing (NLP) for EDI implementations are in their early stages.

Details

Contemporary Approaches in Equality, Diversity and Inclusion: Strategic and Technological Perspectives
Type: Book
ISBN: 978-1-80455-089-2

Keywords

Article
Publication date: 22 October 2019

Damian Hesse and Katja Lurie

The purpose of this paper is to review the development of the German advertising industry starting from 1950 to 2018 with a special focus on the American influence.

Abstract

Purpose

The purpose of this paper is to review the development of the German advertising industry starting from 1950 to 2018 with a special focus on the American influence.

Design/methodology/approach

The paper uses the oral history methodology. The content is based on 27 semi-structured interviews with current and former experts from the German and American advertising industry. An analysis of secondary sources supports the line of argumentation.

Findings

The paper confirms the outstanding role of the American influence on the German advertising industry, owing to new standards of professionalism, to novel versions of terminology and to the introduction of the theory of marketing. However, incompatible management styles, increasing global competition and financial pressure diminished the impact. Likewise, the American interference did not suppress the development of specific German industry characteristics such as a strong entrepreneurial culture or sustainable leadership.

Originality/value

This paper provides an overview of the history of German advertising with a focus on advertising agencies in the period from 1950 to today (2018). Further, this paper assesses the special impact of the American influence on the German advertising industry. Further, subjects of investigation are particularities of the German advertising industry, such as special attributes of agency leaders and their relationship with clients, distinct versions of ownership structures, agency service offerings and, finally, the role of creativity.

Details

Journal of Historical Research in Marketing, vol. 12 no. 1
Type: Research Article
ISSN: 1755-750X

Keywords

Content available
Book part
Publication date: 3 December 2018

Adrian Wheeler

Abstract

Details

Crisis Communications Management
Type: Book
ISBN: 978-1-78756-615-6

Article
Publication date: 5 June 2017

Islam Abdeljawad and Fauzias Mat Nor

The purpose of this paper is to investigate how the timing behavior and the adjustment toward the target of capital structure interact with each other in the capital structure…

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Abstract

Purpose

The purpose of this paper is to investigate how the timing behavior and the adjustment toward the target of capital structure interact with each other in the capital structure decisions. Past literature finds that both timing and targeting are significant in determining the leverage ratio which is inconsistent with any standalone framework. This study argues that the preference of the firm for timing behavior or targeting behavior depends on the cost of deviation from the target. Since the cost of deviation from the target is likely to be asymmetric between overleveraged and underleveraged firms, the direction of the deviation from the target leverage is expected to alter the preference toward timing or targeting in the capital structure decision.

Design/methodology/approach

This study used the GMM system estimators with the Malaysian data for the period of 1992-2009 to fit a standard partial adjustment model and to estimate the speed of adjustment (SOA) of capital structure.

Findings

This study finds that Malaysian firms, on average, adjust their leverage at a slow speed of 12.7 percent annually and this rate increased to 14.2 percent when the timing variable is accounted for. Moreover, the SOA is found to be significantly higher and the timing role is lower for overleveraged firms compared with underleveraged firms. Overleveraged firms seem to find less flexibility to time the market as more pressure is exerted on them to return to the target regardless the timing opportunities because of the higher costs of deviation from the target leverage. Underleveraged firms place lower priority to rebalance toward the target compared with overleveraged firms as the costs of being underleveraged are lower and hence, these firms have more flexibility to time the market.

Research limitations/implications

The findings of this study support that firms consider both targeting and timing in their financing decisions. No standalone theory can interpret the full spectrum of empirical results. The empirical work is based on partial adjustment model of leverage; however, this model has been criticized by inability to distinguish between active adjustment behavior and mechanical mean reversion. This is an avenue for future research.

Originality/value

This study investigates if targeting and timing behaviors are mutually exclusive as theoretically expected or they can coexist. A theoretical explanation and an empirical investigation support the conclusion that firms consider both targeting and timing in their financing decisions. This study provides evidence from Malaysian firms that are characterized by concentrated ownership structure and separation of cash flow rights and control rights of the firm due to pyramid ownership structure. Therefore, it provides evidence on how environmental characteristics may affect the capital structure determinants of the firm.

Details

International Journal of Managerial Finance, vol. 13 no. 3
Type: Research Article
ISSN: 1743-9132

Keywords

Content available
Book part
Publication date: 9 September 2019

Abstract

Details

Examining the Role of Well-being in the Marketing Discipline
Type: Book
ISBN: 978-1-78973-946-6

21 – 30 of 367