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The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.

The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given economic resources using the data envelopment analysis (DEA) approach. The study uses a wide range of measures of tax aggressiveness. Firm fixed-effects regressions and a difference-in-differences approach using information regarding CEO turnover to control for endogeneity are used.

The study finds a negative relationship between managerial ability and corporate tax aggressiveness. Further tests show that this negative relationship is more pronounced for firms with higher investment opportunities or firms with more reputational concerns.

Given the significant costs associated with tax aggressiveness and the negative effect it can have on managerial reputation if discovered, the results suggest that more able managers invest less effort in aggressive tax avoidance activities. This study furthers the understanding of how managerial personal traits affect corporate decision-making.

Wawasan Open University Library undertook a survey study, based on the Wilson’s revised model of information behaviour (1999), to profile information-seeking behaviour of their distance students in using library resources in their research and learning activities. The paper aims to discuss these issues.

Using random sampling method, samples were selected to ensure proper representation of the population across four schools of studies and five regional centres. A total of 550 questionnaires were sent to undergraduate and postgraduate students, and 435 completed questionnaires were returned with a success response rate of 79 per cent.

Findings indicated significant differences between undergraduate and postgraduate students in using the university’s MyDigital Library and physical library for their information needs. Findings also indicated significant difference between first-year and post-first-year students in using internet search engines as part of their information-seeking process.

Students improving on their information-seeking behaviour in the learning and research work paved way for them to better experience university vivacity and not isolate themselves from distance learning.

This paper acknowledges the importance of promoting good information-seeking behaviour among distance learners in the scholarship of learning and research work. The paper also amplifies the important role library plays in minimizing students’ sense of isolation in university learning experience.

One of the important goals of trade facilitation is to lower the costs of trade that serve as a barrier to the developing countries from enjoying the benefits of increased trade and becoming integrated into global supply chains that account for nearly 60 percent of global trade today. The high trade costs that are plaguing most developing countries is mainly incurred from the lack of adequate trade-related infrastructure and low quality of institutions that hinder the efficient flow of goods across and within borders. Therefore, the trade facilitation rules that are contained in FTAs among bilateral trading partners are inevitably aimed at deepening their participation in the global value chain network. However, an observation of the FTAs concluded by Korea and the trade facilitation rules contained therein shows that the current trade facilitation rules in bilateral FTAs may be of little practical use for countries that lack the capacity to be involved in the international production activities in the first place. From the development perspective, the current WTO negotiations on trade facilitation which take full account of the special and differential treatment needs of the less developed country members appear more likely to contribute to providing the trading environment that is free from the barriers to trade that have inhibited the less developed countries from integration into the global supply chains and the benefits thereof.

In a supply-constrained region like Asia, promoting exports has always been a challenge particularly at a time when Asia’s trade has been severely affected by lack of external demand. This paper argues that price barriers have taken a new shape during the global financial crisis period which may generate differential impacts on trade flows as we proceed toward recovery. The size and shape of price barriers would be higher if NTBs, applied by the countries during the crisis period, were counted. One of the conclusions of this paper is that ‘price’ barrier is still more important than ‘non-price’ barrier in enhancing Asia’s trade and integration. The higher the price barrier between countries in a pair, the less they trade. In other words, a 10 percent increase in the ad-valorem price (transport and tariff) lowered trade by 6 percent. Tariff and transport costs, each considered separately, also influence the trade flow in the same direction, to more or less the same extent. There are indications of huge domestic infrastructure bottlenecks in countries in Asia. Based on direct and indirect evidence related to trade barriers, this paper concludes that complementary trade policies focusing on price and non-price barriers have immense importance in enhancing international trade and integration in the post-crisis period.

The purpose of this paper is to investigate the relationships between technology orientations and export performance of small and medium-sized enterprises (SMEs).

A quantitative research design was adopted for this study. The paper formulates hypotheses from the literature review. These hypotheses are tested using structural equation modeling with data collected from 231 SMEs in Uganda. Data were analyzed using SPSS version 23 and AMOS.

The findings of this study showed technology orientation has a positive and significant relationship with the performance of Ugandan SMEs and that supply chain agility moderates technology orientation and export performance.

The study discusses the findings, advances limitations and managerial implications. It also suggests future research avenues. It proposes some recommendations to help Ugandan SMEs to form flexible supply chains, use the latest technology and create strong relationship ties with their partners in the supply chain.

The study suggests that managers of Ugandan SMEs should use the latest technology in production, marketing, logistics and supply chain management which will enable them to respond quickly to customer tastes and preferences leading to higher levels of export performance.

This study contributes to the literature on strategic management showing the reliability of scales used and the confirmatory of the factor structure. This study shows that in strategic management technology, orientation is critical in increasing export performance. This study has extended the resource-based view (RBV) and dynamic capabilities theories.

This paper aims to scrutinize and analyze the continuity and change in US foreign policy toward the Gulf region, with a comparison between the George W. Bush and Barack Obama administrations. Also, it explores the nature of the changes in US foreign policy toward the Gulf region to explain the factors that lead to change and when this change occurs. Policymakers were one of the most important factors that led to the occurrence of change in US policy. Therefore, the study also focuses on decision-makers as an engine of change in foreign policy. In this vein, the study seeks to answer the following question: what is the extent of continuity and change in US foreign policy toward the Gulf region under both Bush and Obama administrations?

The study seeks to answer its research question by using the rational choice approach. This approach explains that foreign policy does not change because of change of leadership. Therefore, this approach is suitable to study the research question.

The study reached several points of results, the most important of which are as follows: there is continuity within US foreign policy toward the Gulf countries under the two Bush and Obama administrations. Despite the difference of mechanisms of implementing this foreign policy under both administrations, the objectives of the US foreign policy are still constant and continuous. For example, although the events of September led to the occurrence of tensions between the USA and the Gulf region, the repercussions of the events of September were ostensible where the effects were confined to a change in tactical objectives. Also, successive American administrations have recognized the USA’s enduring and salient interests in the Gulf region.

The region is important as a source of US energy supplies as a strategic military base of operations and also as a site of US foreign policy influence through relationship with individual nations such as Saudi Arabia and the smaller states of the Gulf Cooperation Council.

This paper adds to the existing literature which charts the effects of US foreign policy on the Gulf region.

Significant advances have been made in using applied methodological approaches. These approaches facilitate critical and creative ways to generate new knowledge, encouraging researchers to explore novel research questions which could not be sufficiently addressed using traditional “branded” methodologies. It is important that, in addition to design, researchers consider the most appropriate methods to collect data. The purpose of this paper is to explore the use of the draw and tell method in the context of an interpretive descriptive study.

Given the challenges associated with eliciting responses from adolescent populations, in addition to the use of a semi-structured interview guide, the authors encouraged adolescent participants to produce drawings as part of an interpretive descriptive study.

Despite the fact that drawings are seldom used with adolescents during research interviews, the authors found this method promoted conversation and facilitated deep exploration into adolescents' perspectives.

The authors argue that this creative approach to data collection should be embraced by researchers engaging in applied methodological research, particularly with participants who may be challenging to engage. Drawings, although seldom used with adolescent research participants, can stimulate engagement and facilitate conversations.

The purpose of this research is to investigate the use of Twitter in business as a medium for knowledge sharing and to crowdsource information to support innovation and enhance business relationships in the context of business-to-business (B2B) marketing.

This study uses a combination of methodologies for gathering data in 52 face-to-face interviews across five countries and the downloaded posts from each of the interviewees' Twitter accounts. The tweets were analysed using structural topic modelling (STM), and then compared to the interview data. This method enabled triangulation between stated use of Twitter and respondent's actual tweets.

The research confirmed that individuals used Twitter as a source of information, ideas, promotion and innovation within their industry. Twitter facilitates building relevant business relationships through the exchange of new, expert and high-quality information within like-minded communities in real time, between companies and with their suppliers, customers and also their peers.

As this study covered five countries, further comparative research on the use of Twitter in the B2B context is called for. Further investigation of the formalisation of social media strategies and return on investment for social media marketing efforts is also warranted.

This research highlights the business relationship building capacity of Twitter as it enables customer and peer conversations that eventually support the development of product and service innovations. Twitter has the capacity for marketers to inform and engage customers and peers in their networks on wider topics thereby building the brand of the individual users and their companies simultaneously.

This study focuses on interactions at the individual level illustrating that Twitter is used for both customer and peer interactions that can lead to the sourcing of ideas, knowledge and ultimately innovation. The study is novel in its methodological approach of combining structured interviews and text mining that found the topics of the interviewees' tweets aligned with their interview responses.

This paper aims to examine the influence of the interplay between servant leadership behaviors and Machiavellianism on leader effectiveness.

Drawing on trait activation theory and motivation to lead theory, the authors hypothesize that the effect of servant leadership behaviors on perceived leadership effectiveness is manifested differently in teams with high-Machiavellian vs. low-Machiavellian leaders. In teams with low-Machiavellian leaders, servant leadership behaviors are expected to be associated with a cooperative way of handling team conflicts, which enhances employees' leader effectiveness ratings. In contrast, in teams with high-Machiavellian leaders, this mediation role vanishes due to the incongruency between Machiavellian traits and the cooperative context. The authors conducted a two-wave survey-based study and tested the hypotheses with a matched supervisor-employee sample from 310 employees and their leaders in 91 teams.

The results showed that servant leadership behaviors positively impact leadership effectiveness and that this effect takes place through cooperative team conflict management (TCM) without controlling for leaders' Machiavellian trait. Further analysis shows this mediation mechanism is only strong and significant in teams led by low-Machiavellian leaders, but not high-Machiavellian leaders.

To the authors’ best knowledge, this is the first study that examines the interplay of servant leadership behaviors and Machiavellianism on perceived leader effectiveness.

本文旨在探討僕人式領導行為與馬基雅維利主義之間的相互作用會如何影響領導效能。

我們根據特質激活理論和領導動機理論、建立了一個假設，這個假設就是： 僕人式領導行為對感知的領導效能所產生並顯示出來的影響、是會視乎團隊是高/強馬基雅維利主義，還是低/弱馬基雅維利主義而有所分別的。若團隊的領導者是低/弱馬基雅維利主義的話，僕人式領導行為大概會與使用合作的方式去處理團隊衝突有相互之關聯，這會提高僱員對領導效能的評分。與此相反，若團隊的領導者是高/強馬基雅維利主義的話，這調節作用和角色將會因馬基雅維利主義的特質與合作的環境之間存在著不協調而消失。我們進行了一個兩波的、以及基於調查的研究，在這研究中，我們利用管理者和員工相應的樣本來測試各個假設;這些樣本包括91個團隊內的310名員工及其領導者。

研究結果顯示、僕人式領導行為對領導效能會產生積極的影響，而這影響是透過以合作方式管理團隊衝突而產生的，亦沒有對領導者的馬基雅維利主義特質加以管控。我們進一步的分析顯示、這調節機制只會在由低/弱馬基雅維利主義的領導者領導的團隊內顯得強烈和顯著，但若領導者是高/強馬基雅維利主義的話，情況就不一樣了。

盡我們所知，本研究為首個研究、去探討僕人式領導行為與馬基雅維利主義之間的相互作用會如何影響感知的領導效能。

Presentation of the different industrial carbon linkages of India. The purpose of this paper is to understand the direct and indirect impact of these industrial linkages.

This study uses a hypothetical extraction method with its various extensions. Under this method, different carbon linkages of a block are removed from the economy, and the effects of carbon linkages are determined by the difference between the original and the post-removal values. Energy and non-energy carbon linkages are also estimated.

“Electricity, gas and water supply (EGW)” at 655.61 Mt and 648.74 Mt had the highest total and forward linkages. “manufacturing and recycling” at 231.48 Mt had the highest backward linkage. High carbon-intensive blocks of “EGW” plus “mining and quarrying” were net emitters, while others were net absorbers. “Fuel and chemicals” at 0.08 Mt had almost neutral status. Hard coal was the main source of direct and indirect emissions.

Net emitting and key net forward blocks should reduce direct emission intensities. India should use its huge geographical potential for industrial accessibility to cheaper alternative energy. This alongside with technology/process improvements catalyzed by policy tools can help in mitigation efforts. Next, key net-backward blocks such as construction through intermediate purchases significantly stimulate emissions from other blocks. Tailored mitigation policies are needed in this regard.

By developing an understanding of India’s industrial carbon links, this study can guide policymakers. In addition, the paper lays out the framework for estimating energy and non-energy-based industrial carbon links.