Search results

The purpose of this study is to develop a comprehensive international tax evasion framework by examining how national cultural variables and economic structural variables impact individuals’ tax morale and tax evasion.

This study uses structural equation modeling (SEM) to simultaneously analyze direct and indirect paths between country-level variables, tax morale, and tax evasion.

The results of this study show that multiple cultural and structural level variables directly impact tax evasion. Further, multiple cultural variables indirectly impacts tax evasion via changing individuals’ tax morale attitudes. In that, higher tax morale leads to lower levels of tax evasion. Finally, the analysis demonstrates that tax morale attitudes and tax evasion levels differ significantly in developed countries versus in-transition or developing countries. In addition, the impact of these cultural variables and economic variables on tax morale and tax evasion differ depending on a country’s economic development.

This study further develops an understanding of how various cultural variables and economic variables impact tax evasion. Such that, some of the variables change tax morale attitudes which impacts tax evasion while other variables impact tax evasive behavior directly. This more holistic model can be used by researchers to further explore tax evasion behavior in an international context.

Policy makers should take note of this study when developing strategies to mitigate tax evasive behavior. Specific country characteristics, such as culture and economic structure, will impact how individuals respond to policy (e.g., new laws or penalties).

This article investigates some ongoing issues faced by higher education institutions (HEIs) having to rapidly move their teaching online during the early stages of the coronavirus (COVID-19) pandemic.

The article incorporates a review of academic and policy literature concerning digitalisation and online learning in universities and qualitative interviews with staff involved in online teaching and learning at a university in Scotland.

For most HEIs and organisations across the globe, the COVID-19 pandemic has accelerated the speed at which digitalisation and digital ways of working have been embedded in organisational life and service delivery including new ways of learning and working. This has led to a recognition of the need for practically focused, effective inclusive digital interventions. A range of initiatives that have been developed or accelerated in response to the pandemic are discussed. These should be explicitly designed and implemented to also reach individuals from disadvantaged backgrounds, including those with low-skill levels or qualifications and older age groups. Effort is also needed by policymakers and HEIs to better understand the challenges and unintended consequences that digital learning and working poses.

More research is needed into the methods and implications of increased online teaching. The range of interviewees is limited to one main organisation. A wider range of staff, students, HEIs and other types of organisation would add additional insights.

Insights from interviews highlight a number of institutional responses to digitalisation, which were accelerated by the COVID-19 pandemic. These identify learning and reflection points for HEIs moving to enhanced online teaching provision.

This article provides an analysis of the processes, issues and impacts associated with the rapid shift to digitisation in HEIs at a point in time shortly following the onset of the COVID-19 pandemic in 2020. It raises issues around inclusivity of online learning, pedagogy, unintended consequences of digitalisation and privacy, when moving to online teaching that are relevant both during the pandemic and in the longer term.

The purpose of this paper is to explore who small and medium-sized enterprise (SME) owner–managers consider as key stakeholders for their business for helping increase productivity and the nature of the stakeholders' impact.

The study uses the Lego Serious Play methodology and narrative analysis in a focus group setting.

The analysis revealed a narrow depth of field of productivity stakeholders and identified critical narratives, involving close stakeholders which could constrain productivity. Lack of information on current and/or future productivity states, and a social brake due to the potential impact on employees are two at the forefront of owner–manager perspectives. The study also identified the importance of internal and external champions to improve productivity and re-enforced the significance of skills gaps, the role of Further Education providers and other infrastructure assets.

The purposiveness sample of the single focus group setting results in a lack of generalizability, but provides potential for replication and transposability based on the generic type of stakeholders discussed. The work highlights the potential to further enhance the constituent attributes of stakeholder salience.

There is a potential for different network agents to increase their collaboration to create a more coherent narrative for individual productivity investment opportunities and for policy makers to consider how to leverage this.

The findings suggest that the implications of deskilling and job loss are major factors to be considered in the policy discourse. SMEs are less likely to pursue productivity improvements in a low growth setting because of their local social implications.

The study is innovative in using Lego to elucidate narratives in relation to both stakeholder identification and their contributions to productivity improvement impact in a UK SME context. The study introduces an innovative stakeholder orbital map and further develops the stakeholder salience concept; both useful for the future conceptual and empirical work.

This chapter aims to (1) examine the effect of full-time employees’ STARA awareness on innovative work behavioural intentions in US casual dining restaurants; (2) investigate the mediating roles of employees’ challenge–hindrance appraisals of STARA awareness on the relationship between their STARA awareness and innovative work behavioural intentions; (3) compare the group differences between management employees and non-management employees; and (4) provide recommendations for the casual dining restaurants.

This chapter employed an online survey to collect data from 609 full-time employees in US casual dining restaurants, including 306 management employees and 303 non-management employees. Partial least squares–structural equation modelling was applied for data analysis. The results reveal that the high levels of employees’ STARA awareness raise innovative work behavioural intentions through the mediations of challenge appraisal of STARA awareness.

The proposed conceptual framework and empirical findings in this chapter enrich the literature of cognitive appraisal theory, transactional model and stress, two-dimensional stressor framework, and person-environment fit theory. Employees’ challenge appraisal of STARA awareness makes the job insecurity stressor to drive innovative work behavioural intentions. As STARA adoption deepens in casual dining restaurants, managers need to be aware of full-time employees’ stress and psychological responses towards STARA adoption. Restaurants are suggested to provide employees with adequate resources and support to help employees’ professional competency growth. The capable employees will appraise the job insecurity stressor induced by STARA adoption as an opportunity and be motivated to perform innovatively in the workplace. The casual dining restaurants may enjoy a competitive advantage in the market through value-added innovative activities.

The purpose of this paper is to identify and review attempts at mitigation and prevention of overtourism and to outline reasons for the failure to date of such efforts.

This paper is a perspective paper and draws on an examination of relevant literature on the subject through the lens of a conceptual framework. It outlines the changing roles of tourism development and marketing organisations and the failure of public sector agencies to control and manage tourism. The varying methods of limiting tourist numbers are examined, and their weaknesses are presented.

Conclusions reveal that there are a series of global trends that are contributing to the appearance and continuation of overtourism and which, to date, are proving immune to mitigation and resolution for specific reasons. These include a lack of willingness to accept the problem of tourist numbers and to reduce or effectively manage these at all levels, from local to international.

Present approaches to mitigation need to be revisited and better integrated with management and control of all aspects of development and framed to achieve and retain political support at all levels.

There has been little attempt before to analyse the reasons for the failure to effectively mitigate or prevent overtourism, and this paper makes an original contribution in this area in that it is an evaluation of what is known and a summary of shortcomings within the industry and academia.

本论文是一篇观点性论文, 通过概念框架的视角对相关文献进行审视。它概述了旅游开发和营销组织角色的变化以及公共部门机构控制和管理旅游业的失败。研究了限制游客数量的各种方法, 并指出了它们的缺点。

本文的目的是识别和回顾缓解和预防过度旅游的措施, 并概述迄今为止这些措施失败的原因。

结论表明, 有一系列全球趋势促成了过度旅游的出现和延续, 迄今为止, 由于特定原因, 应对过度旅游的措施对这些趋势无效。这包括不愿意接受和游客人数相关的问题, 不愿意在从地方到国际各级进行减少或有效管理游客人数。

本文讨论了许多旅游目的地未能解决过度旅游问题的原因。目前的缓解办法需要重新审视, 并更好地与所有区域发展方面相关的管理和控制措施相结合, 并加以规章立制, 以便在各级获得和保持政界支持。

它概述了未来研究的潜在方向, 因此对目的地管理机构具有实际意义。特别是, 目前的缓解办法需要重新审视, 并更好地与所有区域发展方面相关的管理和控制措施相结合, 并加以规章立制, 以便在各级获得和保持政界支持。

在许多人的心目中, 过度旅游是一个非常严重的社会问题, 本文解释了为什么这个问题很难解决。对过去失败的评估可使旅游目的地居民能够提出不同和更有效的措施, 特别是这些措施该如何实施。

创新点/价值（限100字）

之前很少有人试图分析未能有效缓解或防止过度旅游的原因。本文在这一领域作出了独创性贡献, 对文献中研究和讨论的内容进行了评估, 总结了业界和学界的不足之处, 总结了公共部门政策的失败。

Este trabajo es un artículo de perspectiva y se centra en un análisis de la literatura relevante sobre el tema objeto de estudio a través de un marco conceptual. Se destacan los roles cambiantes del desarrollo del turismo y de las organizaciones de marketing, así como los errores de las organizaciones del sector público para controlar y gestionar el turismo. Se presentan los diversos métodos para limitar el número de turistas y se analizan sus debilidades.

La finalidad de este trabajo es identificar y revisar los intentos de mitigación y prevención de la saturación turística y esbozar las razones del fracaso hasta la fecha de dichos esfuerzos.

Las conclusiones revelan que existen una serie de tendencias globales que están contribuyendo a la aparición y continuidad de la saturación turística y que, hasta la fecha, están demostrando ser inmunes a la mitigación y resolución por razones específicas. Éstas incluyen la falta de voluntad para aceptar el problema del número de turistas y reducirlos o gestionarlos de manera eficaz en todos los niveles, desde el ámbito local hasta el internacional.

El trabajo analiza lo que se considera como las razones del fracaso para resolver la saturación turística en muchos destinos turísticos. Los enfoques actuales para la mitigación necesitan ser revisados e integrarse mejor con la gestión y el control de todos los aspectos del desarrollo, y deben enmarcarse para lograr y mantener el apoyo político en todos los niveles.

Se identifican las áreas potenciales para un mayor estudio, así como nuevas aplicaciones y, por tanto, presenta implicaciones prácticas para las organizaciones que gestionan los destinos. En particular, los enfoques actuales de mitigación deben revisarse e integrarse mejor con la gestión y el control de todos los aspectos del desarrollo, y deben enmarcarse para lograr y retener el apoyo político en todos los niveles y ser efectivos.

La saturación turística es un problema social en la mente de muchas personas y el documento explica por qué este problema ha demostrado ser difícil de resolver. La evaluación de los fracasos del pasado debería permitir a los residentes de los destinos turísticos abogar por medidas diferentes y más eficaces y, en particular, para que esas medidas se apliquen correctamente.

Existen escasos intentos anteriores para analizar las razones del fracaso para mitigar o prevenir eficazmente la saturación turística. El artículo presenta una contribución original en esta área al mostrar una evaluación de lo que se ha investigado y discutido en la literatura y se ofrece una síntesis de las deficiencias dentro de la industria y la academia y el fracaso de las organizaciones del sector público para implementar sus políticas.

Municipal financial decisions involve the interaction of political actors (including voters, elected officials, and bureaucrats) pursuing their own interests. Although voters should determine public choices through elected officials, bureaucrats have the incentives and may have the monopoly power to dominate the process. This study investigates the relationships among municipal spending, fiscal manipulation, and financial monitoring. Fiscal illusion (as measured by revenue complexity) is employed as an empirical surrogate for bureaucratic manipulation and it is hypothesized that financial audits are an effective monitoring technique for moderating possible bureaucratic manipulation. The results of the study suggest that expenditure levels are related to political power and that fiscal illusion is significant for explaining expenditure levels, especially for cities having qualified opinions. Weak support is provided for the hypothesis that the financial audit is a monitoring technique that may constrain bureaucratic overspending. These findings have important implications for both public administration and governmental accounting and suggest the need for further research on monitorig effectiveness.