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Publication date: 18 July 2017

Mohammad Nurunnabi

This study investigates the tax evasion practices in a lower-middle income economy in South Asia, with specific reference to Bangladesh (which is the only economy within…

Abstract

This study investigates the tax evasion practices in a lower-middle income economy in South Asia, with specific reference to Bangladesh (which is the only economy within South Asia that had consistent 6% and above gross domestic product (GDP) growth from 2011 to 2013). This study adopted mixed methodology (documentary analyses and a focus group interviews with 20 participants) to reach the overall objective of the research. Using Hofstede et al.’s (2010) cultural theory, the contribution of the study is that the cultural dimension itself cannot correspond to the causes of tax evasion, the other institutional factors (e.g., political connectedness in both private and public sectors, multinational companies (MNC)’s role and corruption, and a lack of public sector accountability and enforcement) are needed to complement the causes of tax evasion. The second major contribution is that Hofstede’s last two dimensions (i.e., short-term and restraint society) can correspond to the preliminary four dimensions (i.e., uncertainty avoidance (UA), masculinity, power distance (PD), and individualism). A restraint society such as Bangladesh is short-term oriented and has established corruption norms and secretive culture. There is also a perception by corporate business that the tax system as unfair and this has major consequences for the poor and the level of trust between the tax authorities and the taxpayers. This study also questions Hofstede’s model application in other developing economies with military and democracy political regimes. The major policy implications include Income Tax Ordinance, the reform of tax administration and enforcement. The novelty of this study rests in the fact that the findings may well inform local and international policymakers (e.g., World Bank, International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), and the Asian Development Bank (ADB)) regarding how to tackle tax evasion practices in lower-middle income economies like Bangladesh. Further, it fills a gap in the literature exploring tax evasion in a lower-middle income economy – in this case, Bangladesh.

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Article
Publication date: 14 December 2017

Jashim Uddin Ahmed, Wahida Shahan Tinne, Md. Al-Amin and Maliha Rahanaz

Bangladesh is facing an alarming situation with the drinking water in its most areas, as groundwater used for drinking has been contaminated with naturally occurring…

Abstract

Purpose

Bangladesh is facing an alarming situation with the drinking water in its most areas, as groundwater used for drinking has been contaminated with naturally occurring inorganic arsenic. Many entrepreneurs along with the government are trying to cope up with this problem. SONO filter is one of them that is based on the social innovation concept. Social innovation is defined as innovative products/services motivated by the goal of meeting a social need, with the opportunity to create new social collaborations. This paper aims to examine the concepts of social innovation, which advocates enhancing values to society and the social benefit to all the stakeholders.

Design/methodology/approach

This is an exploratory study and presents the evolution, the development of the social business model and its implementation. Abul Hussam initiated the social business concept through SONO filter that is commercialized through the Manob Sakti Unnayan Kendro. The study has been conducted entirely on the basis of documentary information and data available in the public domain.

Findings

The findings show a hopeful contribution toward enhancing social benefits to society especially in arsenic-affected areas. SONO filter helps to mitigate the water-borne diseases and make people clean and safe, as well as healthy, by providing pure drinking water. Even by drinking pure water, people with arsenic-related diseases are getting better day by day through this social initiative.

Originality/value

Business based on social innovation is a new and really a good working concept. It has faced many hurdles in its journey to meet social objectives. Many researchers, entrepreneurs, non-profit organizations, national planners and society leaders will surely be benefited by its solution.

Details

Society and Business Review, vol. 13 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

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Article
Publication date: 4 November 2014

Noel Yahanpath and Mahbubul Islam

The purpose of this study is to explore whether the present measures being taken by the New Zealand (NZ) government are strengthening its non-banking sector effectively to…

Abstract

Purpose

The purpose of this study is to explore whether the present measures being taken by the New Zealand (NZ) government are strengthening its non-banking sector effectively to address the recent financial crisis and ensure better financial stability to the economy.

Design/methodology/approach

The basic methodology used in this paper is the “documentary research method”. For this study, data has been collected from various published sources; e.g. The Bulletin, the Financial Stability Report and other publications of the Reserve Bank of NZ, publications by Statistics NZ and a number of NZ government Ministries, and some newspapers and magazines, etc.

Findings

We find that the NZ government is revamping the non-banking sector by introducing a prudential regime. However, we also find some gaps in the existing regulatory systems that need to be addressed to ensure soundness in the total system.

Research limitations/implications

The basic limitation of documentary research will be applicable to this study. Further research may be carried out to investigate the policy responses of government from banking, corporate governance and other regulatory perspectives.

Practical implications

Our study identifies some gaps in current policy responses along with some suggestions for the future that may be taken into consideration by the respective policy-makers to further strengthen the support provided by policy responses to financial crises.

Originality/value

Our study provides a unique insight into the evaluation of post-GFC policy response and its effectiveness with regard to non-banking sector and, to our knowledge, the first of its kind in NZ in the post-global financial crisis period.

Details

Journal of Financial Regulation and Compliance, vol. 22 no. 4
Type: Research Article
ISSN: 1358-1988

Keywords

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Article
Publication date: 20 March 2009

Mark E. Weston and Alan Bain

The paper seeks to present and assess a conceptual framework and methodology used by schools for engaging with change and determining the scope of change implementation.

Abstract

Purpose

The paper seeks to present and assess a conceptual framework and methodology used by schools for engaging with change and determining the scope of change implementation.

Design/methodology/approach

The approach employs theories of paradigm change, border pedagogy, and border crossing to frame a school's engagement with the constructs of practice that represent its program of innovation. Documentary, survey, interview, and observation methods are used to gather data about four types of engagement with the constructs: aspiring, reporting, understanding, and practicing. The study applied the methodology to four schools recognized for their technological innovation and broader representativeness of the US educational establishment.

Findings

The methodology established the differential engagement of schools with change and identified a stable relative position of each school on a trajectory from aspiration to practice. These outcomes stand in contrast with findings derived from prevailing methodologies in terms of consistency of stakeholders' perspective within schools.

Research limitations/implications

The discussion of findings occurs within the context of existing literature about site‐based school reform and the potential of the framework and methodology as a way to engage with change and innovation as well as account for its progress within schools. Limitations include the need for more widespread application of the approach in order to extend its generalizability.

Originality/value

The paper builds on the existing research in the area. It provides new theory and practice for engaging with site‐based innovation. A methodology is provided to assist school leaders and schools to engage, enhance, and evaluate their change processes.

Details

Journal of Educational Administration, vol. 47 no. 2
Type: Research Article
ISSN: 0957-8234

Keywords

Content available
Article
Publication date: 1 March 2021

Ulla Hakala

Listening to the customers has long been a key phrase and success element in product branding. This paper aims to highlight the importance of listening to residents during…

Abstract

Purpose

Listening to the customers has long been a key phrase and success element in product branding. This paper aims to highlight the importance of listening to residents during the branding of a place. The study explores ways of listening to residents to ensure they are heard and also discusses the challenges and benefits related to place branding flowing from having residents participate in decision-making processes.

Design/methodology/approach

Listening to residents and offering opportunities to participate requires place branders to fully attend to, comprehend and respond to residents’ comments, requests, ideas and feedback. This study reports on how two Nordic cities – Turku and Helsinki – listen to their residents. The data used comprise face-to-face interviews, telephone and e-mail conversations and documentary material.

Findings

Residents should not be considered as one homogeneous target; participation options and channels should be adapted to the demographics and geographic issues of the different regions and resident groups.

Research limitations/implications

The role of residents and the importance of listening are crucial features in the emerging concept of inclusive place branding (Kavaratzis et al., 2017); its future conceptual development could benefit from the case examples at hand.

Practical implications

City authorities should listen to residents and provide them with opportunities to actively contribute to decision-making. Other cities could learn from the examples introduced in the paper.

Originality/value

This paper documents two Nordic examples of cities putting into practice a policy of listening to the residents, a previously neglected research area.

Details

Journal of Place Management and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8335

Keywords

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Article
Publication date: 1 July 1992

Laubie Chi‐sum Li

Suggests that the lack of attention given to pre‐departure formanagers selected for overseas assignments is due to the isolation ofhuman resource management (HRM…

Abstract

Suggests that the lack of attention given to pre‐departure for managers selected for overseas assignments is due to the isolation of human resource management (HRM) functions from corporate strategy (CS). Develops a framework for determining the appropriate approaches to and methods of cross‐cultural training according to the degree of HRM‐CS integration in the multinational company (MNC). Using this framework as the backdrop formulates four propositions for the design of cross‐cultural training activities, based on behavioural‐experiential, cognitive and affective methods. Concludes that the validity of the four propositions should be tested through field research, and that the framework be used by HRD practitioners as an interim tool to determine appropriate cross‐cultural training methods in MNCs.

Details

Journal of Management Development, vol. 11 no. 7
Type: Research Article
ISSN: 0262-1711

Keywords

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Article
Publication date: 31 August 2012

Alexander Trautrims, David B. Grant, Ann L. Cunliffe and Chee Wong

This paper aims to examine the use of a qualitative data analysis technique, the documentary method, in the development of knowledge in logistics. The value of the method

Abstract

Purpose

This paper aims to examine the use of a qualitative data analysis technique, the documentary method, in the development of knowledge in logistics. The value of the method is illustrated through an example of its application in a study of in‐store logistics processes at six leading European retail stores.

Design/methodology/approach

Extant literature is outlined regarding philosophical underpinnings of the documentary method and is followed by an explanation of the method and its application. Finally, an illustration is provided of its adaptation and use in a logistics research project.

Findings

Drawing on a social constructionist approach, the documentary method can add to the development of logistics research by providing rich descriptions of actual practice, problems and issues in logistic processes – compared with the stated goals of such processes.

Research limitations/implications

The documentary method is not suitable for all areas of logistics research and will need certain adaptations and adjustments when transferred into particular research contexts. In addition, the research question, philosophical stance, and knowledge of qualitative methodologies will ultimately determine the appropriateness of the technique.

Originality/value

The paper presents the first application of the documentary method in the field of logistics.

Details

International Journal of Physical Distribution & Logistics Management, vol. 42 no. 8/9
Type: Research Article
ISSN: 0960-0035

Keywords

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Article
Publication date: 5 October 2015

Chang-Ryung Han, Hans Nelen and Matthew Youngho Joo

This paper aims to explore the feature and mechanism of a new type of documentary credit fraud that victimizes banks’ issuing letters of credit (L/C), harming neither the…

Abstract

Purpose

This paper aims to explore the feature and mechanism of a new type of documentary credit fraud that victimizes banks’ issuing letters of credit (L/C), harming neither the importer nor the exporter and seeks to suggest possible measures to tackle it.

Design/methodology/approach

This study analyzed 30 cases of documentary credit fraud against banks that were detected by the Korea Customs Service (KCS) and interviewed three key customs investigators to interpret the case reports more accurately and gain a deeper understanding into the mechanisms governing the fraud. This study draws on routine activity theory and crime pattern theory to analyze the opportunity structures of this fraud.

Findings

This study found that the importer that engaged in the fraud cases had established a solid business relationship with the exporter and had established trust with the victimized banks; the banks, despite the fact that they had their own risk management systems to screen out unqualified L/C applicants, were defrauded by the offending importers and exporters. Unlike ordinary documentary credit fraud, fraud against banks can be tackled by customs because the offender and the victim typically operate in the same jurisdiction, and this type of fraud often results in trade-based capital flight and money laundering, which is the target of customs enforcement.

Research limitations/implications

As this paper is based on case reports of the KCS, it is inappropriate to generalize the findings or to apply the findings to other contexts. Nevertheless, the opportunity structure elaborated upon in the course of this paper may prove useful in devising measures to tackle this type of fraud elsewhere.

Originality/value

Documentary credit fraud against banks is relatively unexplored, in particular from criminological perspective. This study can contribute to a refinement of the application of opportunity perspective to white-collar crime.

Details

Journal of Money Laundering Control, vol. 18 no. 4
Type: Research Article
ISSN: 1368-5201

Keywords

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Article
Publication date: 22 February 2021

Yaolin Zhou, Yun Bai and Yue Zhao

This study aims to identify the prominent topics, the distribution and association characteristics of topics and the topic evolutionary trends of Documentary Heritage…

Abstract

Purpose

This study aims to identify the prominent topics, the distribution and association characteristics of topics and the topic evolutionary trends of Documentary Heritage Preservation and Conservation (DHPAC) research in China.

Design/methodology/approach

Keywords of relevant papers in China National Knowledge Infrastructure (CNKI) were extracted as the data source in this study. First, frequency and co-occurrence of keywords of the selected papers were obtained by using SATI. Second, co-word network indicators were calculated with the Pajek software. Then, VOSviewer was applied to optimize the visualization of the sub-communities. Finally, a topics evolution map of this research field was implemented by CorTexT.

Findings

The research topics of DHPAC research in China were unbalanced but distinct. Topics of DHPAC research in China possessed inconspicuous orientation and consistency. The core topics had less influence on the overall network. A research system had formed with archival conservation and ancient books conservation as the core research directions. Research in this field had formed four continuous evolutionary paths about ancient books conservation, salvage conservation, archival conservation and archives conservation technology science with topics fusion and differentiation coexisting. Attentions on “ancient books conservation”, “paper relics conservation”, “electronic record”, “digitization”, “minority”, “documents in the republic of China” had increased during the past two decades and new hot topics of DHPAC research kept appearing in China.

Originality/value

This study synthesized and analyzed the research results of DHPAC research in China from a more comprehensive perspective and revealed the topic structure and longitudinal evolution process intuitively with co-word analysis and social network analysis, which can assist researchers to improve research systematization, discover new research directions and seek cooperative research path.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

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Article
Publication date: 28 February 2019

Kim Munro

The purpose of this paper is to discuss the practice as research of a site-specific audio documentary project made while on a residency in North Iceland.

Abstract

Purpose

The purpose of this paper is to discuss the practice as research of a site-specific audio documentary project made while on a residency in North Iceland.

Design/methodology/approach

This project uses the application of a methodology of listening in the creation of the work.

Findings

The author claims that rather than focusing on the concept of voice in documentary, listening reveals the inherent ecology and inter-relatedness of the documentary materials.

Originality/value

A practice of listening in documentary making can reveal multiple co-existing relationships.

Details

Qualitative Research Journal, vol. 19 no. 1
Type: Research Article
ISSN: 1443-9883

Keywords

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