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1 – 6 of 6The 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.
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He Huang, Weining Wang and Yujie Yin
This study aims to focus on the clothing recycling supply chain and aims to provide optimal decisions and managerial insights into supply chain strategies, thereby facilitating…
Abstract
Purpose
This study aims to focus on the clothing recycling supply chain and aims to provide optimal decisions and managerial insights into supply chain strategies, thereby facilitating the sustainable development of the clothing industry.
Design/methodology/approach
Based on previous single- and dual-channel studies, game theory was employed to analyze multiple recycling channels. Concurrently, clothing consumer types were integrated into the analytical models to observe their impact on supply chain strategies. Three market scenarios were modeled for comparative analysis, and numerical experiments were conducted.
Findings
The intervention of fashion retailers in the clothing recycling market has intensified competition across the entire market. The proportions of various consumer types, their preferences for online platforms and their preference for the retailer’s channel influence the optimal decisions and profits of supply chain members. The diversity of recycling channels may enhance the recycling volume of clothes; however, it should meet certain conditions.
Originality/value
This study extends the existing theory from a channel dimension by exploring multiple channels. Furthermore, by investigating the classifications of clothing consumers and their influence on supply chain strategies, the theory is enhanced from the consumer perspective.
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Baixi Chen, Weining Mao, Yangsheng Lin, Wenqian Ma and Nan Hu
Fused deposition modeling (FDM) is an extensively used additive manufacturing method with the capacity to build complex functional components. Due to the machinery and…
Abstract
Purpose
Fused deposition modeling (FDM) is an extensively used additive manufacturing method with the capacity to build complex functional components. Due to the machinery and environmental factors during manufacturing, the FDM parts inevitably demonstrated uncertainty in properties and performance. This study aims to identify the stochastic constitutive behaviors of FDM-fabricated polylactic acid (PLA) tensile specimens induced by the manufacturing process.
Design/methodology/approach
By conducting the tensile test, the effects of the printing machine selection and three major manufacturing parameters (i.e., printing speed S, nozzle temperature T and layer thickness t) on the stochastic constitutive behaviors were investigated. The influence of the loading rate was also explained. In addition, the data-driven models were established to quantify and optimize the uncertain mechanical behaviors of FDM-based tensile specimens under various printing parameters.
Findings
As indicated by the results, the uncertain behaviors of the stiffness and strength of the PLA tensile specimens were dominated by the printing speed and nozzle temperature, respectively. The manufacturing-induced stochastic constitutive behaviors could be accurately captured by the developed data-driven model with the R2 over 0.98 on the testing dataset. The optimal parameters obtained from the data-driven framework were T = 231.3595 °C, S = 40.3179 mm/min and t = 0.2343 mm, which were in good agreement with the experiments.
Practical implications
The developed data-driven models can also be integrated into the design and characterization of parts fabricated by extrusion and other additive manufacturing technologies.
Originality/value
Stochastic behaviors of additively manufactured products were revealed by considering extensive manufacturing factors. The data-driven models were proposed to facilitate the description and optimization of the FDM products and control their quality.
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Xuelei Yang, Hangbiao Shang, Weining Li and Hailin Lan
Based on the socio-emotional wealth and agency theories, this study empirically investigates the impact of family ownership and management on green innovation (GI) in family…
Abstract
Purpose
Based on the socio-emotional wealth and agency theories, this study empirically investigates the impact of family ownership and management on green innovation (GI) in family businesses, as well as the moderating effects of institutional environmental support factors, namely, the technological achievement marketisation index and the market-rule-of law index.
Design/methodology/approach
This study empirically tests the hypotheses based on a sample of listed Chinese family companies with A-shares in 14 heavily polluting industries from 2009 to 2019.
Findings
There is a U-shaped relationship between the percentage of family ownership and GI, and an inverted U-shaped relationship between the degree of family management and GI. Additionally, different institutional environmental support factors affect these relationships in different ways. As the technological achievement marketisation index increases, the U-shaped relationship between the percentage of family ownership and GI becomes steeper, while the inverted U-shaped relationship between the degree of family management and GI becomes smoother. The market rule-of-law index weakens the U-shaped relationship between family ownership and GI.
Originality/value
First, the authors enrich the research on the driving factors of GI from the perspective of the most essential heterogeneity of family businesses. This study shows nonlinear and opposite effects of family ownership and management on GI in family firms. Second, this study contributes to the literature on family firm innovation. GI, not considered by researchers, is regarded as an important deficiency in research on innovation in family businesses. Therefore, this study fills that gap. Third, the study expands research on moderating effects in the literature on GI from the perspective of institutional environmental support factors.
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Motivated by recent research indicating that the operational performance of an enterprise can be enhanced by building a supporting data-driven environment in which to operate…
Abstract
Purpose
Motivated by recent research indicating that the operational performance of an enterprise can be enhanced by building a supporting data-driven environment in which to operate, this paper presents a simulation framework that enables an examination of the effects of applying smart manufacturing principles to conventional production systems, intending to transition to digital platforms.
Design/methodology/approach
To investigate the extent to which conventional production systems can be transformed into novel data-driven environments, the well-known constant work-in-process (CONWIP) production systems and considered production sequencing assignments in flowshops were studied. As a result, a novel data-driven priority heuristic, Net-CONWIP was designed and studied, based on the ability to collect real-time information about customer demand and work-in-process inventory, which was applied as part of a distributed and decentralised production sequencing analysis. Application of heuristics like the Net-CONWIP is only possible through the ability to collect and use real-time data offered by a data-driven system. A four-stage application framework to assist practitioners in applying the proposed model was created.
Findings
To assess the robustness of the Net-CONWIP heuristic under the simultaneous effects of different levels of demand, its different levels of variability and the presence of bottlenecks, the performance of Net-CONWIP with conventional CONWIP systems that use first come, first served priority rule was compared. The results show that the Net-CONWIP priority rule significantly reduced customer wait time in all cases relative to FCFS.
Originality/value
Previous research suggests there is considerable value in creating data-driven environments. This study provides a simulation framework that guides the construction of a digital transformation environment. The suggested framework facilitates the inclusion and analysis of relevant smart manufacturing principles in production systems and enables the design and testing of new heuristics that employ real-time data to improve operational performance. An approach that can guide the structuring of data-driven environments in production systems is currently lacking. This paper bridges this gap by proposing a framework to facilitate the design of digital transformation activities, explore their impact on production systems and improve their operational performance.
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Zahra Ahmadi Alvar, Davood Feiz and Meysam Modarresi
This study aims to reach a perception of the advance of research on deviant organisational behaviours.
Abstract
Purpose
This study aims to reach a perception of the advance of research on deviant organisational behaviours.
Design/methodology/approach
This research has been done through the text mining method. By reviewing, the papers were selected 360 papers between 1984 and 2020. Based on the Davis–Boldin index, 11 optimal clusters were gained. Then the roots were ranked in any group, using the Simple Additive Weighting technique. Data were analysed by RapidMiner and MATLAB software.
Findings
According to the results obtained, clusters are included leadership styles, job attitudes, spirituality in the workplace, work psychology, personality characteristics, classification and management of deviant workplace behaviours, service and customer orientation, deviation in sales, psychological contracts, group dynamics and inappropriate supervision.
Originality/value
This study provides a landscape and roadmap for future investigation on deviant organisational behaviours.
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