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Article
Publication date: 3 January 2017

Sari Laine, Terhi Saaranen, Eva Ryhänen and Kerttu Tossavainen

The purpose of this paper is to present well-being, leadership, and the development of each from a communal perspective in a Finnish primary school in the years 2000-2009.

Abstract

Purpose

The purpose of this paper is to present well-being, leadership, and the development of each from a communal perspective in a Finnish primary school in the years 2000-2009.

Design/methodology/approach

The study included five sets of data. The quantitative research data were collected from the school staff using the Well-Being at Your Work index questionnaire in 2004 (n=36), 2005 (n=41), and in 2009 (n=34). In 2006, two group interviews were carried out with the school personnel (n=21), and in 2011, retrospective interview data were collected from an expert classroom teacher (n=1). Quantitative data were analysed statistically using descriptive statistics. The qualitative group interview data were analysed by an inductive content analysis, while the expert interview was analysed according to the methods of factual analysis.

Findings

During this period, several communal interventions were developed in the school to promote occupational well-being. Over the course of the study, staff members’ satisfaction with the actions and the support provided by the principal has improved, and leadership-related problems have decreased.

Research limitations/implications

The results cover research findings from one school and therefore cannot be generalised to other Finnish school communities.

Originality/value

Schools’ work communities must be active in developing interventions to improve their own occupational well-being. Furthermore, leaders must be actively involved in the development of occupational well-being.

Details

Health Education, vol. 117 no. 1
Type: Research Article
ISSN: 0965-4283

Keywords

Book part
Publication date: 21 May 2019

John N. Moye

Abstract

Details

Learning Differentiated Curriculum Design in Higher Education
Type: Book
ISBN: 978-1-83867-117-4

Article
Publication date: 4 April 2023

Shannon Jemiolo and Curtis Farnsel

This review analyzes the existing theoretical and empirical research on the relation between corporate taxation and corporate social responsibility (CSR). By synthesizing the…

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Abstract

Purpose

This review analyzes the existing theoretical and empirical research on the relation between corporate taxation and corporate social responsibility (CSR). By synthesizing the current literature regarding the directional relation between tax avoidance and CSR, the authors are able to identify areas where further research on this relation should be targeted to maximize the public interest.

Design/methodology/approach

The authors conduct a literature review of articles published in leading journals in the fields of accounting, finance and management. Reputable working papers are included to support emerging trends in the research and suggest meaningful paths forward.

Findings

The literature reveals a complex relation between corporate tax avoidance and CSR. The published research offers theoretical and empirical support for both a substitutive and a complementary directional relation. An actionable takeaway from this review is that corporate taxation must be considered jointly with CSR when seeking to maximize the public interest.

Originality/value

The authors find a rapid influx of research over the past decade that explores the complex directional relation between corporate tax avoidance and CSR. This review will be useful to researchers that are interested in moving beyond a directional characterization of this relation. By synthesizing both established and emerging literature, the authors provide a foundation and direction for future research to examine issues that may directly inform tax or firm policies to increase overall stakeholder welfare.

Details

Journal of Accounting Literature, vol. 45 no. 3
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 27 May 2024

King Carl Tornam Duho, Emmanuel Tetteh Asare, Abraham Glover and Divine Mensah Duho

This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

Abstract

Purpose

This study aims to examine the prevalence of transfer pricing and earnings management activities, and how they are impacted by corporate governance mechanisms.

Design/methodology/approach

Using the political cost theory, the study provides insights into how opportunistic managerial behaviours which have a strong link to profit shifting and tax evasion are driven by corporate governance using data from 16 listed firms for the period 2008–2020.

Findings

The results reveal that the transaction-based transfer pricing model is better than the index-based model and the accrual-based earnings management model suits the political cost theory more than the real earnings management metric. Board size and female CEO increase transfer pricing aggressiveness but board independence, CEO tenure, CEO nationality and female Board Chairwomanship reduce transfer pricing aggressiveness. The findings also reveal the role of multinational enterprise status, private ownership, industry type, firm size, financial leverage, asset tangibility and firm age. For accrual-based earnings management, board independence, CEO tenure, and female Board Chairwomanship significantly decrease earnings management. Other factors include private ownership, firm size, and firm age.

Practical implications

The findings of the study are relevant for shaping industry-level policies on earning management, transfer pricing and related-party transactions. Since these opportunistic managerial behaviours are the foremost drivers of tax avoidance and profit shifting, the findings of this study provide relevant insights for practitioners, tax and other regulatory authorities, policymakers and the academic community alike.

Originality/value

This is among the premier studies on the transfer pricing and earnings management nexus with corporate governance factors using the political cost theory, especially in the developing country context. It also reveals the significant impact of gender and suggests the need for gender diversity in corporate management.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 12 April 2024

Thabang Donald Mokoena and Gideon Petrus van Tonder

This paper aims to determine the impact of mentorship on the development of self-directedness among beginner teachers in their initial years of teaching.

Abstract

Purpose

This paper aims to determine the impact of mentorship on the development of self-directedness among beginner teachers in their initial years of teaching.

Design/methodology/approach

The researcher adopted a positivist paradigm to explore the situation of concern. Quantitative research was conducted, involving the collection and analysis of numerical data. Two closed-ended structured questionnaires were utilised, derived from the 40-item self-directed learning readiness scale (SDLRS) developed by Fisher and King, and a pre-determined questionnaire by Glazerman focused on the first-year teaching experience, induction and mentoring of beginner teachers.

Findings

Beginner teachers merely relying on the knowledge obtained from their studies is insufficient to achieve a satisfactory level of self-directedness when starting a teaching career. Most beginner teachers faced significant challenges in their early years of teaching due to the absence of mentoring support. In addition, most indicated that they resume their teaching duties and rely on their district for general support, guidance and orientation. Finally, the results have shown that mentoring positively impacts beginner teachers’ self-directedness.

Research limitations/implications

The first limitation was that this study was narrowed to one South Africa University part-time B.Ed honours students working as beginner teachers in different provinces at primary and secondary schools. As a result, the findings of this research might be interpreted by some critics as one-sided and not representative of the views of most beginner teachers in South Africa who are working. The second limitation of this study is the sample size. In this study, 222 responses were received. As a result, the findings of this research might be considered not representative of the target sample size.

Practical implications

The presence and effective implementation of mentoring programmes in schools can positively impact beginner teachers' professional development and retention during their first years of teaching.

Social implications

We contend that our research holds significance for international readership as it aims to garner attention towards potential research endeavours in diverse settings concerning mentorship programs for beginner teachers, specifically promoting self-directed learning. Our research offers opportunities to compare our findings with studies conducted in more comprehensive, comparative contexts and foster research possibilities in broader, contrasting contexts.

Originality/value

Based on the findings of this research, the availability and effective use of mentoring programmes would significantly affect beginner teachers' self-directedness, improve their retention rate and alleviate their teaching challenges. This study was the first research on the perceptions of the influence of mentoring on the self-directedness of beginner teachers.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 8 May 2017

Maisam Abbasi

The purpose of this article is to explore and classify the pattern of themes and challenges in developing socially sustainable supply chains.

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Abstract

Purpose

The purpose of this article is to explore and classify the pattern of themes and challenges in developing socially sustainable supply chains.

Design/methodology/approach

The methodology is based on a systematic review of the peer-reviewed literature to explore what major themes and challenges have been discussed and the significant gaps where opportunities for further research can be found.

Findings

In total, four categories of themes were identified, namely, human-centric, focal organization-centric, supply chain-centric and governance-centric. Challenges were classified into seven categories, namely, inadequate and asymmetric knowledge, difficulties of operationalization, shifting the values, subjectivity in evaluation, governance complexity, difficulties of small- and medium-sized enterprises and sustainability fade.

Research limitations/implications

The focus of the article is on the social pillar of sustainable development in the context of supply chains. A more holistic systematic investigation of synergy of all the three pillars/bottom lines of sustainable development (economic, environmental and social) can be an opportunity for further research.

Practical implications

Taking a more holistic view of the pattern of currently discussed themes and challenges may be beneficial in increasing the absorptive capacity of industrial and business practitioners, by accumulating and assimilating external knowledge, when they design and operationalize innovative strategies in developing sustainable supply chains.

Originality/value

This article may increase awareness about the social responsibilities of supply chains actors and stakeholders in different scales. It may also guide managers, decision makers and practitioners to better understand the difficulties, obstacles or dilemmas that can hinder the sustainable development of supply chains. The results section presents a framework driven from the emerged themes, and the discussion section provides propositions for tackling the challenges and opportunities for further research.

Details

European Business Review, vol. 29 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 25 January 2011

Sari Merilampi, Toni Björninen, Leena Ukkonen, Pekka Ruuskanen and Lauri Sydänheimo

The purpose of this paper is to develop a wireless strain sensor for measuring large strains. The sensor is based on passive ultra high‐frequency radio frequency identification…

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Abstract

Purpose

The purpose of this paper is to develop a wireless strain sensor for measuring large strains. The sensor is based on passive ultra high‐frequency radio frequency identification (RFID) technology and it can be embedded into a variety of structures.

Design/methodology/approach

Silver ink conductors and RFID tags were printed by the screen printing method on stretchable polyvinyl chloride and fabric substrates. The development of the strain‐sensitive RFID tag was based on the behavior of the selected antenna and substrate materials. Performance of the tags and the effect of mechanical strain on tag functioning were examined.

Findings

The results showed that large displacements can be successfully measured wirelessly using a stretchable RFID tag as a strain‐sensitive structure. The behavior of the tag can be modified by selection of the material.

Research limitations/implications

New tag designs, which are more sensitive to small levels of strain and which have a linear response will be the subject for future work. Tag performance under cyclic loading and in a real environment will also be investigated. Future work relating the investigation of practical applications and the system designing for the strain sensor will also be required.

Practical implications

Printing is fast and simple manufacturing process which does not produce much waste or material loss. The sensor is a new application of printed electronics. It also provides new opportunities for system designers.

Originality/value

The paper provides a new kind of wireless strain sensor which can be integrated into many structures (i.e. clothes). The sensor is a new application of printed electronics and it is made from novel materials.

Details

Sensor Review, vol. 31 no. 1
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 30 November 2023

Mohamed Esmail Elmaghrabi and Ahmed Diab

This study aims to examine the association between anti-corruption corporate disclosure and earnings management practices by bringing evidence from a developed market.

Abstract

Purpose

This study aims to examine the association between anti-corruption corporate disclosure and earnings management practices by bringing evidence from a developed market.

Design/methodology/approach

The study uses data from non-financial FTSE 100 Shares in 2016 and 2017. This study develops a disclosure index to capture the anti-corruption disclosures and run pooled, fixed effects and generalized methods of moments regression models to explore the anti-corruption disclosure–earnings management association. This study also disentangles discretionary accruals into positive and negative, use adjusted discretionary accrual computation and take a more conservative view on discretionary accruals computation as an additional analysis.

Findings

The results show a negative and significant association between anti-corruption disclosure and earnings management practices. When disentangling discretionary accruals (overvalued/positive and undervalued/negative), the authors found that higher anti-corruption disclosures were negatively associated with positive discretionary accruals, but not associated with negative discretionary accruals. The additional analysis confirmed the previous results, showing that anti-corruption disclosures are perceived as a substantive practice, rather than a mere disclosure practice for legitimacy reasons.

Originality/value

This study contributes to debate on the symbolic versus the substantive uses of anti-corruption disclosures in the UK context.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 3 January 2022

Mingyue Fan, Juliet Wanza Ndavi, Sikandar Ali Qalati, Lin Huang and Zhengjia Pu

Studying mobile learning – the use of electronic devices (i.e. cellphone and tablets) to engage in learning across multiple contexts via connection to peers, media, experts and…

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Abstract

Purpose

Studying mobile learning – the use of electronic devices (i.e. cellphone and tablets) to engage in learning across multiple contexts via connection to peers, media, experts and the larger world is a relatively new academic enterprise. This study analyzes the influencing factors of mobile learning (M-learning) motivation based on the time continuum model of motivation (TCMM).

Design/methodology/approach

The study uses structural equation modeling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA) to verify relationships between mobile learning motivation, attitude, need, stimulation, emotion, ability and reinforcement. Justification for the use of both methods lies in the complementarity relationships that existed between the variables and research methodologies. The sample contains 560 mobile learners' feedback.

Findings

Results show that attitude, need, emotion, ability and reinforcement are important factors to enhance mobile learning motivation, while stimulation is not.

Practical implications

This work highlights the importance of training for app designers on how to design an M-learning App with high learning motivation by paying prior attention to learning content, teaching team and online learning communities.

Originality/value

This study proposes three precise solutions (scholars, managers and practitioners) to improve learning motivation based on the categorization of mobile learners.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2021-0226.

Details

Online Information Review, vol. 46 no. 6
Type: Research Article
ISSN: 1468-4527

Keywords

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