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Book part
Publication date: 8 December 2016

Tibor Koltay

This chapter describes challenges that academic libraries face in the era of data-intensive research.

Abstract

Purpose

This chapter describes challenges that academic libraries face in the era of data-intensive research.

Methodology/approach

A review of current literature about the topic was performed. The main features of the data-intensive paradigm of research are outlined and new tasks to be performed by academic libraries are explored.

Findings

To fulfil their mission in this environment, academic libraries have to be equipped with tools that can be epitomised as research data services and include research data-management and digital data curation. Issues of data quality, data citation and data literacy are also of prime importance for related academic library services that also need to employ ‘new’ librarians, that is professionals, armed with novel and adequate skills.

Originality/value

The chapter outlines both background and practice, associated with data-related opportunities and responsibilities.

Details

Innovation in Libraries and Information Services
Type: Book
ISBN: 978-1-78560-730-1

Keywords

Book part
Publication date: 16 June 2023

Kaishu Wu

The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, &

Abstract

The existing literature documents mixed evidence toward the association between corporate social responsibility (CSR) and corporate tax planning (e.g., Davis, Guenther, Krull, & Williams, 2016; Hoi, Wu, & Zhang, 2013). In this study, I aim to identify a causal relationship between CSR and tax planning, leveraging the staggered adoptions of constituency statutes in US states, which is a plausibly exogenous shock to firms' emphasis on their social responsibility. In general, the statutes permit firm directors to consider the interests of all constituents when making business decisions, including those who benefit from firms paying their fair share of income taxes. Thus, the adoption of the statutes raises the importance of firms' social responsibility in paying income taxes. Employing a staggered difference-in-differences (DiD) method, I find that firms incorporated in states that have adopted constituency statutes exhibit significantly higher effective tax rates (ETRs) based on current tax expense. This causal relationship suggests that managers, with the legitimacy to consider the social impact of tax avoidance, become less aggressive in tax planning. I further find that the effect of adoption is stronger for financially unconstrained firms and firms in retail businesses, where the demand (cost) for tax avoidance is lower (higher). Finally, I show that my main results are driven by firms located in states with a high sense of social responsibility and firms with high levels of tax avoidance prior to the adoption. Overall, the findings in this chapter contribute to the literature by delineating a negative causal relationship between CSR and tax avoidance and identifying a positive social impact brought by the passage of constituency legislation.

Book part
Publication date: 20 December 2005

Brayden G. King and Marie Cornwall

We use collective learning theory to explain social movement strategic outcomes. Three movement strategies are conceptualized: insider, outsider, and generalist strategies…

Abstract

We use collective learning theory to explain social movement strategic outcomes. Three movement strategies are conceptualized: insider, outsider, and generalist strategies. Generalist strategies are a combination of insider and outsider tactics. Movements learn in three main ways: retention of existing knowledge, adaptation based on past experiences, and via diffusion processes. Utilizing available data about the use of insider and outsider tactics in the state-level fight for woman suffrage, we find that state suffrage movements learned through retention of previously used strategies, adaptation in the face of major defeat, and through the diffusion of outsider tactics. Social movements exhibit structural inertia. Movement activists stick to what they know, unless they face a major defeat. Movement strategies are more complex and more flexible than suggested by the current focus in the social movement literature, suggesting the need to rethink the insider–outsider dichotomy.

Details

Research in Social Movements, Conflicts and Change
Type: Book
ISBN: 978-0-76231-263-4

Book part
Publication date: 13 June 2013

Li Xiao, Hye-jin Kim and Min Ding

Purpose – The advancement of multimedia technology has spurred the use of multimedia in business practice. The adoption of audio and visual data will accelerate as marketing…

Abstract

Purpose – The advancement of multimedia technology has spurred the use of multimedia in business practice. The adoption of audio and visual data will accelerate as marketing scholars become more aware of the value of audio and visual data and the technologies required to reveal insights into marketing problems. This chapter aims to introduce marketing scholars into this field of research.Design/methodology/approach – This chapter reviews the current technology in audio and visual data analysis and discusses rewarding research opportunities in marketing using these data.Findings – Compared with traditional data like survey and scanner data, audio and visual data provides richer information and is easier to collect. Given these superiority, data availability, feasibility of storage, and increasing computational power, we believe that these data will contribute to better marketing practices with the help of marketing scholars in the near future.Practical implications: The adoption of audio and visual data in marketing practices will help practitioners to get better insights into marketing problems and thus make better decisions.Value/originality – This chapter makes first attempt in the marketing literature to review the current technology in audio and visual data analysis and proposes promising applications of such technology. We hope it will inspire scholars to utilize audio and visual data in marketing research.

Details

Review of Marketing Research
Type: Book
ISBN: 978-1-78190-761-0

Keywords

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