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1 – 10 of over 9000James A. Chyz and Scott D. White
This paper takes a unique approach to provide additional insight into the agency view of tax avoidance. We directly investigate the association between the presence of agency…
Abstract
This paper takes a unique approach to provide additional insight into the agency view of tax avoidance. We directly investigate the association between the presence of agency conflicts and corporate tax avoidance. Using a measure of CEO centrality, developed by Bebchuk, Cremers, and Peyer (2011), we identify settings in which agency conflicts are likely to be high. In contrast to prior literature, our primary tests do not rely on the inferences of market participants regarding tax avoidance. We find that CEO centrality is positively and significantly associated with tax avoidance. Additionally, we analyze the mediating role of monitoring by institutional investors in our setting. We find that the relation between tax avoidance and the existence of agency conflicts is strongest for firms with low levels of CEO monitoring. We also add to prior literature by investigating the implications of our setting on future accounting performance and future firm value.
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Nataša Krstić and Dejan Masliković
The purpose of this paper is to identify the common issues affecting the cultural institutions’ websites in terms of organic search visibility and to detect if there are some…
Abstract
Purpose
The purpose of this paper is to identify the common issues affecting the cultural institutions’ websites in terms of organic search visibility and to detect if there are some category specifics for the national libraries, archives and museums.
Design/methodology/approach
In the first phase, an online survey was conducted involving the cultural institutions of national importance, aiming to map the current state of their websites in organizational and functional terms, to collect the information about the used domains, their social media activity and the use of analytical tools to monitor the visitor behavior and online traffic. In the second phase, the cultural institutions’ websites were analyzed using the “White Hat SEO” technics of optimization on Google.
Findings
From the category perspective, the historical archives have the best Technical search engine optimization (SEO) position due to the low coding errors and fair site speed, the libraries are leading in content generation and the museums have a very good total SEO index due to their strong social media activities. Common issues are detected in the description of web images, non-existence of sitemaps and low website mobile friendliness.
Research limitations/implications
The data were collected from the personnel of the national cultural institutions based on their pre-assumed knowledge and understanding of website management.
Practical implications
The research methodology can be used to analyze the organic visibility of any national culture on search engines.
Originality/value
A research gap in addressing the cultural institutions’ websites from the search engine perspective was identified and addressed within the paper.
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Maryam Tavosi and Nader Naghshineh
This study aims to present a comparative study of university library websites (in the USA) from the standpoint of “Google SEO” and “Accessibility”. Furthermore, correlation…
Abstract
Purpose
This study aims to present a comparative study of university library websites (in the USA) from the standpoint of “Google SEO” and “Accessibility”. Furthermore, correlation analysis between these two done.
Design/methodology/approach
By opting for a webometric approach, the present study analyzed university library websites in the USA. The Lighthouse add-on for the Google Chrome browser has been used as a data collection tool, by writing and implementing a computer program in Bash language automatically (May 2020). Data analysis tools used were “Libre-Office-Calc”, “SPSS22” and “Excel”.
Findings
In all 81 university library websites in the USA, Google search engine optimization (SEO) scores have been observed the amount higher than 60 (Total Score = 100). The accessibility rank obtained lay between 0.56 and 1 (Total Score = 1). A weak correlation relationship between “SEO score” and “accessibility rank” (P-value = 0.02, Spearman Correlation Coefficient = 0.345) was observed. This weak relationship can be explained due to the impact of several components affecting Google’s SEO score, one of them being having a high “accessibility rank”.
Practical implications
Given the increasing automation of library processes, SEO tools can help libraries in achieving their digital marketing goals.
Originality/value
Accurate measurement of the Google SEO score and accessibility rank for the university library websites (in the USA) were obtained by Lighthouse add-on for Google Chrome browser. Moreover, data extraction by the implementation of one program computer without the direct observation of human resources is the innovation of this study.
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Dušan Mladenović, Anida Rajapakse, Nikola Kožuljević and Yupal Shukla
Given that online search visibility is influenced by various determinants, and that influence may vary across industries, this study aims in investigating the major predictors of…
Abstract
Purpose
Given that online search visibility is influenced by various determinants, and that influence may vary across industries, this study aims in investigating the major predictors of online search visibility in the context of blood banks.
Design/methodology/approach
To formalize the online visibility, the authors have found theoretical foundations in activity theory, while to quantify online visiblity the authors have used the search engine optimization (SEO) Index, ranking, and a number of visitors. The examined model includes ten hypotheses and was tested on data from 57 blood banks.
Findings
Results challenge shallow domain knowledge. The major predictors of online search visibility are Alternative Text Attribute (ALT) text, backlinks, robots, domain authority (DA) and bounce rate (BR). The issues are related to the number of backlinks, social score, and DA. Polarized utilization of SEO techniques is evident.
Practical implications
The methodology can be used to analyze the online search visibility of other industries or similar not-for-profit organizations. Findings in terms of individual predictors can be useful for marketers to better manage online search visibility.
Social implications
The acute blood donation problems may be to a certain degree level as the information flow between donors and blood banks will be facilitated.
Originality/value
This is the first study to analyze the blood bank context. The results provide invaluable inputs to marketers, managers, and policymakers.
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This chapter has two central goals: (1) to present a foundational argument for status dissonance theory and (2) to apply its central propositions to understanding why some White…
Abstract
Purpose
This chapter has two central goals: (1) to present a foundational argument for status dissonance theory and (2) to apply its central propositions to understanding why some White Americans perceive anti-White bias. Building upon status construction theory, status dissonance theory generally posits that one’s overall status value determined by their combined status characteristics influences the degree they internalize normative referential structures. The salience of normative referential structures frames one’s justice perceptions, which creates status dissonance that manifests as a positional lens through which individuals perceive and interact with the social world. In an application of this framework, it is hypothesized that among Whites, one’s gender and class will impact one’s perceptions of resource reallocation (i.e., racial equality), which in turn impacts the likelihood one perceives anti-White bias generally and personally.
Design
Using the Pew Research Center’s Racial Attitudes in America III Survey, this study employs logistic and ordered probit regressions on a nationally representative sample of White Americans to assess the above propositions.
Findings
Among Whites, males, those whom self-identified as lower class, and the least educated have the highest odds of perceiving resource re-allocation, and in turn all of these factors increased the odds of perceiving anti-White bias generally in society as well as perceiving personal encounters of “reverse” discrimination.
Implications
The findings and theoretical propositions provide a foundation for additional investigations into understanding the causes and consequences of within and between group variation in perceptions and responses to social inequality as well as mechanisms to counter status hierarchies.
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This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and…
Abstract
This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.
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Children and youth of color in White and adult-dominated societies confront racism and adultism that shapes their peer cultures. Yet, the “new” sociology of childhood lacks the…
Abstract
Children and youth of color in White and adult-dominated societies confront racism and adultism that shapes their peer cultures. Yet, the “new” sociology of childhood lacks the theory and methodology to explore racialized peer cultures. Thus, this chapter aims to sharpen its research tools. Theoretically, this chapter draws from Technologies of the Self (Foucault, 1988) and Critical Race Theory (Delgado & Stefancic, 2012) to enhance Valentine’s (1997) “adult-youth binary” and Corsaro’s (2015) “interpretive reproduction.” Methodologically, it combines the “doing research with children” approach (Greig, Taylor, & MacKay, 2013) with Critical Race Methodology (Solórzano & Yosso, 2002) to do research with youth of color. These enhanced research tools are then used to explore how boys and girls of color (n = 150), 9- to 17-year olds, experience peer culture in suburban schools, under police surveillance, and on social media. In the field, interviewers navigated their adult privilege and racial/ethnic positionalities in relation to that of participants and the racial dynamic in the research setting, ultimately aiming to co-create a safe space for counter-storytelling. As a result, this chapter captured how White-dominated peer cultures used racial microaggressions against youth of color in suburban schools, boy peer cultures navigated racialized policing, and online-offline peer cultures curtailed protective and controlling racialized adult surveillance. Theoretically, the racially enhanced interpretive reproduction and adult-youth binary exposed the adultism-racism intersection that shapes youth peer cultures. Methodologically, counter-storytelling revealed the painful realities that youth of color face and that those with adult and/or White privilege would rather ignore.
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