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1 – 10 of over 155000Thomas Belz, Dominik von Hagen and Christian Steffens
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers…
Abstract
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.
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Petchprakai Sirilertsuwan, Daniel Ekwall and Daniel Hjelmgren
The purpose of this paper is to reveal benefits and factors (elements) of proximity manufacturing that enhance triple bottom line (TBL) sustainability in the clothing industry and…
Abstract
Purpose
The purpose of this paper is to reveal benefits and factors (elements) of proximity manufacturing that enhance triple bottom line (TBL) sustainability in the clothing industry and discusses previous proximity manufacturing studies.
Design/methodology/approach
A systematic review is used in searching and extracting data (primary studies artifacts and proximity manufacturing elements) from peer-reviewed articles. Extracted elements are gathered and analyzed in constructed tables under TBL. Four subgroups are inducted under the business bottom line.
Findings
This paper shows the potential of proximity manufacturing to enhance TBL sustainability, the scope of proximity manufacturing, and the trend and absence of existing studies. The most frequently mentioned elements are time-to-market, job creation, product quality, quick response, and trade policies. Governments and clusters are also important players.
Research limitations/implications
Future research can further explore elements potentially improving TBL sustainability to fill gaps in existing studies, including how proximity manufacturing can drive environmental and social practices, and how governments can encourage proximity manufacturing in various markets.
Practical implications
Besides perceiving the benefits of proximity manufacturing, businesses may use the derived elements to make manufacturing decisions.
Social implications
Public policies giving privileges to the locally produced garment industry have great potential to drive the economy and employment as well as sustain local clothing knowledge and the environment.
Originality/value
Proximity manufacturing strategies toward sustainability are under-researched academically and under-practiced industrially; this paper provides insight into sustainability benefits of proximity manufacturing.
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The emphasis on primary sources and disciplinary literacy skills in not only the Common Core State Standards, but other national curricula (i.e. College Board exams and the NCSS…
Abstract
Purpose
The emphasis on primary sources and disciplinary literacy skills in not only the Common Core State Standards, but other national curricula (i.e. College Board exams and the NCSS C3 Framework) requires that teachers continue to find ways to integrate these skills into their elementary and secondary classrooms. The paper aims to discuss this issue.
Design/methodology/approach
This paper introduces a cross-disciplinary approach that integrates primary source reading skills and the arts to cultivate student literacy and creativity though the writing of found poems.
Findings
Found poetry activities based on social studies primary sources allow students to practice literacy skills, engage more deeply with social studies content, and also may encourage the development of historical empathy toward the experiences and perspectives of distant peoples and events.
Practical implications
After reading and analyzing primary sources, students can create and present their found poems in diverse formats which allows for student expression and creativity in the classroom. Teachers can easily modify found poetry activities to meet the needs of diverse learners.
Originality/value
This paper fulfills the identified need to increase literacy skills and incorporate more student participation in the classroom. Using the strategy of student-inspired found poems, primary sources become more tangible and meaningful to students. Found poems offer yet another way to integrate the arts into social studies education.
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Ana Rocío Cárdenas Maita, Lucas Corrêa Martins, Carlos Ramón López Paz, Sarajane Marques Peres and Marcelo Fantinato
Process mining is a research area used to discover, monitor and improve real business processes by extracting knowledge from event logs available in process-aware information…
Abstract
Purpose
Process mining is a research area used to discover, monitor and improve real business processes by extracting knowledge from event logs available in process-aware information systems. The purpose of this paper is to evaluate the application of artificial neural networks (ANNs) and support vector machines (SVMs) in data mining tasks in the process mining context. The goal was to understand how these computational intelligence techniques are currently being applied in process mining.
Design/methodology/approach
The authors conducted a systematic literature review with three research questions formulated to evaluate the use of ANNs and SVMs in process mining.
Findings
The authors identified 11 papers as primary studies according to the criteria established in the review protocol. Most of them deal with process mining enhancement, mainly using ANNs. Regarding the data mining task, the authors identified three types of tasks used: categorical prediction (or classification); numeric prediction, considering the “regression” type, and clustering analysis.
Originality/value
Although there is scientific interest in process mining, little attention has been specifically given to ANNs and SVM. This scenario does not reflect the general context of data mining, where these two techniques are widely used. This low use may be possibly due to a relative lack of knowledge about their potential for this type of problem, which the authors seek to reverse with the completion of this study.
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This study aims to address two research questions. First, do the agricultural extension services have an impact on the potential outcomes considered in the primary studies, and to…
Abstract
Purpose
This study aims to address two research questions. First, do the agricultural extension services have an impact on the potential outcomes considered in the primary studies, and to what extent? Second, how sensitive is the reported impact to the study-specific characteristics in the primary studies?
Design/methodology/approach
The paper synthesizes 45 studies that assessed the causal impact of agricultural extension services published in 2004–2021, using meta-regression analysis. It considers three measures of effect sizes – Cohen’s, Hedges and principal correlation coefficient (PCC) – to standardize the reported impact of agricultural extension services in the primary studies.
Findings
The empirical results show that, on average, agricultural extension services have statistically significant and positive impacts on the potential outcomes identified in the primary studies. However, the magnitude of the impact is considered medium-sized. Other results show that the effect size estimates of agricultural extension services' impact significantly vary with the data type (cross-sectional data vs. panel data), research design (non-experimental vs. experimental design) and econometric methods employed in the primary studies.
Practical implications
One can argue that the medium-sized impact we estimated indicates evidence of a moderate, weak relationship between agricultural extension services and the potential outcomes considered in the primary studies. This means that agricultural extension services need to be restructured in the current form to stimulate change in the agricultural sector globally. In addition, the sensitivity of effect sizes to study attributes (i.e. data types, research design and econometric methods) shows that researchers and academicians need to pay attention to these attributes to provide more reliable estimates for policy purposes.
Originality/value
This is the first study that attempts to shed light on the overall performance of agricultural extension services using a meta-regression analysis approach.
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Hena Chandran, K. Jayanthi, S. Prabavathy, K. Renuka and Rajesh Bhargavan
Parents or primary caregivers of children with Autism Spectrum Disorder (ASD) have important role in early recognition of the disorder as well as in the management of the…
Abstract
Purpose
Parents or primary caregivers of children with Autism Spectrum Disorder (ASD) have important role in early recognition of the disorder as well as in the management of the disorder. Knowledge, attitude and practice of primary caregivers towards children with ASD are important factors in promoting health and wellness of such children. The purpose of this paper is to evaluate the effectiveness of video-assisted teaching regarding care of children with ASD on knowledge, attitude and practice among primary caregivers.
Design/methodology/approach
Quasi-experimental research design with one group pre-test post-test was adopted. A total of 60 primary caregivers were selected through stratified random sampling technique. Video-assisted teaching was given to 60 primary caregivers. Data collection was done before and after the video-assisted teaching programme using structured questionnaire which consists of 57 questions.
Findings
The result of the study showed that the post-test level of knowledge attitude and practice among primary caregivers of children with ASD was significantly high (p<0.0001) when compared to pre-test level by using Wilcoxon Signed Rank Test. The study finding revealed that video-assisted teaching was effective in enhancing the knowledge, developing a positive attitude and good practice among primary caregivers regarding care of children with ASD.
Social implications
Findings of this study will help mental health nurses, psychologists, intellectual disability nurses, teachers, public health, social workers, etc. to know the importance of video-assisted teaching programme regarding care of children with ASD and to motivate the primary caregivers to participate in such teaching programme. The community mental health nurse can plan video-assisted teaching programme in a community regarding care of children with ASD.
Originality/value
Results of this study indicate that the video-assisted teaching is effective and helps the primary caregivers to enhance the knowledge, attitude and practice regarding care of children with ASD. So continuous awareness in primary health centre and community area is necessary to improve the knowledge, attitude and practice of primary caregivers.
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Naren Shankar R. and Kevin Bennett S.
Subsonic commercial aircraft operate with turbo-fan engines that operate with moderate bypass ratio (BR) co-flowing jets (CFJ). This study aims to analyse CFJ with constant BR 6.3…
Abstract
Purpose
Subsonic commercial aircraft operate with turbo-fan engines that operate with moderate bypass ratio (BR) co-flowing jets (CFJ). This study aims to analyse CFJ with constant BR 6.3 and varying primary nozzle lip thickness (LT) to find a critical LT in CFJ below which mixing enhances and beyond which mixing inhibits.
Design/methodology/approach
CFJ were characterized with a constant BR of 6.3 and varying lip thicknesses. A single free jet with a diameter equal to that of a primary nozzle of the co-flowing jet was also studied for comparison.
Findings
The results show that within a critical limit, the mixing enhanced with an increase in LT. This was signified by a reduction in potential core length (PCL). Beyond this limit, mixing inhibited leading to the elongation of PCL. This limit was controlled by parameters such as LT and magnitude of BR.
Practical implications
The BR value of CFJ in the present study was 6.3. This lies under the moderate BR value at which subsonic commercial turbofan operates. Hence, it becomes impervious to study its mixing behavior.
Originality/value
This is the first effort to find the critical value of LT for a constant BR for compressible co-flow jets. The CFJ with moderate BR and varying LT has not been studied in the past. The present study focuses on finding a critical LT below which mixing enhances and above which mixing inhibits.
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Mairead O'Connor, Kieran Conboy and Denis Dennehy
The purpose of this paper is to identify, classify and analyse temporality in information systems development (ISD) literature.
Abstract
Purpose
The purpose of this paper is to identify, classify and analyse temporality in information systems development (ISD) literature.
Design/methodology/approach
The authors address the temporality and ISD research gap by using a framework – which classifies time into three categories: conceptions of time, mapping activities to time and actors relating to time. The authors conduct a systematic literature review which investigates time in ISD within the Senior Scholars' Basket, Information Technology & People (IT&P), and top two information systems conferences over the past 20 years. The search strategy resulted in 9,850 studies of which 47 were identified as primary papers.
Findings
The results reveal that ISD research is ill equipped for contemporary thinking around time. This systematic literature review (SLR) contributes to ISD by finding the following gaps in the literature: (1) clock time is dominant and all other types of time are under-researched; (2) contributions to mapping activities to time is lacking and existing studies focus on single ISD projects rather multiple complex ISD projects; (3) research on actors relating to time is lacking; (4) existing ISD studies which contribute to temporal characteristics are fragmented and lack integration with other categories of time and (5) ISD methodology papers lack contributions to temporal characteristics and fail to acknowledge and contribute to time as a multifaceted interrelated concept.
Originality/value
This work has developed the first SLR on temporality in ISD. This study provides a starting point for ISD researchers and ISD practitioners to test commonly held temporal assumptions of ISD researchers and practitioners.
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Michael Arias, Rodrigo Saavedra, Maira R. Marques, Jorge Munoz-Gama and Marcos Sepúlveda
Human resource allocation is considered a relevant problem in business process management (BPM). The successful allocation of available resources for the execution of process…
Abstract
Purpose
Human resource allocation is considered a relevant problem in business process management (BPM). The successful allocation of available resources for the execution of process activities can impact on process performance, reduce costs and obtain a better productivity of the resources. In particular, process mining is an emerging discipline that allows improvement of the resource allocation based on the analysis of historical data. The purpose of this paper is to provide a broad review of primary studies published in the research area of human resource allocation in BPM and process mining.
Design/methodology/approach
A systematic mapping study (SMS) was conducted in order to classify the proposed approaches to allocate human resources. A total of 2,370 studies published between January 2005 and July 2016 were identified. Through a selection protocol, a group of 95 studies were selected.
Findings
Human resource allocation is an emerging research area that has been evolving over time, generating new proposals that are increasingly applied to real case studies. The majority of proposed approaches relate to the period 2011-2016. Journals and conference proceedings are the most common venues. Validation research and evaluation research are the most common research types. There are two main evaluation methods: simulation and case studies.
Originality/value
This study aims to provide an initial assessment of the state of the art in the research area of human resource allocation in BPM and process mining. To the best of the authors’ knowledge, this is the first research that has been conducted to date that generates a SMS in this research area.
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There is increasing support for the importance of the principal′sinstructional leadership in school effectiveness. However, there isuncertainty over the extent to which principals…
Abstract
There is increasing support for the importance of the principal′s instructional leadership in school effectiveness. However, there is uncertainty over the extent to which principals actually engage in instructional leadership tasks. Investigates the perceptions held by principals and teachers of principals′ instructional leadership in a sample of Western Australian government primary and secondary schools using the Instructional Leadership Questionnaire. Instructional leadership was found to be a shared responsibility. Principals were perceived to be least involved in “managing the curriculum” and “evaluating and providing feedback”. Primary school principals were perceived to be more responsible for instructional leadership than their secondary counterparts. Principals of very small primary schools (less than 100 students) were most involved in tasks and those of middlesized primary schools (300 to 500 students) were least involved. “Providing rewards and recognition for high quality teaching” was the only instructional leadership task perceived not to be performed by either principals or teachers in both primary and secondary schools. Principals perceived themselves to be more involved in instructional leadership tasks than their staff perceived them to be.
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