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Individualism, Holism and the Central Dilemma of Sociological Theory
Type: Book
ISBN: 978-1-78769-038-7

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Article
Publication date: 13 May 2021

Astrid Rudyanto, Sidharta Utama, Dwi Martani and Desi Adhariani

This paper aims to investigate the roles of corruption and tax allocation inefficiency in moderating the effect of tax aggressiveness on sustainable welfare.

Abstract

Purpose

This paper aims to investigate the roles of corruption and tax allocation inefficiency in moderating the effect of tax aggressiveness on sustainable welfare.

Design/methodology/approach

This research uses a fixed-effect multiple regression analysis for 55,438 firm-year observations covering 22 countries from 2007 to 2017.

Findings

For less (more) tax-aggressive observations, corruption and tax allocation inefficiency strengthen the negative (positive) effect of tax aggressiveness on sustainable welfare. The results are in line with public choice and functionalism theories that suggest that private investments can increase welfare when governments are dysfunctional.

Practical implications

This paper shows that the effect of tax aggressiveness on sustainable welfare depends on tax aggressiveness, corruption and tax allocation inefficiency.

Social implications

This paper implies that governments should reduce their corruption levels and increase tax allocation efficiency because private investments are ineffective in the long run.

Originality/value

Because of increasing awareness of sustainability issue, sustainable welfare is considered more relevant than traditional welfare. Hence, empirical studies on the effect of tax aggressiveness on sustainable welfare are crucial. This paper adds the literature by combining public choice and functionalism theories to investigate the moderating roles of corruption and tax allocation inefficiency in this issue.

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Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 22 August 2008

Yixin Zhong

Research of artificial intelligence (AI), has aimed at making machines intelligent via the simulation of natural intelligence, particularly human intelligence. During the…

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1433

Abstract

Purpose

Research of artificial intelligence (AI), has aimed at making machines intelligent via the simulation of natural intelligence, particularly human intelligence. During the past decades, there have been three major approaches aimed at achieving this goal, namely structuralism, functionalism and behaviorism. Unfortunately, they work separately and contradictorily to a large extent. The purpose of this paper is to present a better and more unified approach.

Design/methodology/approach

The paper analyses each of the three major approaches to AI, describing their advantages and disadvantages. There then follows an attempt to explore a new and more reasonable approach to AI. The new approach should be able to solve all the problems that the existing approaches can solve on one hand and can solve the problems that the existing approaches cannot solve on the other hand.

Findings

It was found that the more reasonable and more powerful approach is the one that directly touches the common and core mechanism of intelligence formation. This is due to the fact that the mechanism of intelligence formation is much more essential than other windows of an intelligent system, such as structure, function, or behavior. It was also found that the common and core mechanism of intelligence formation can be implemented through the information‐knowledge‐intelligence transformation. The third finding is that the three existing approaches are special cases of the mechanism approach under different conditions and can thus be harmoniously unified within the frame of the mechanism approach.

Originality/value

The three findings in the paper: the mechanism approach, the implementation of the mechanism approach, and the unification of the existed three major approaches, are important laws never found before in the literature. The breakthrough of the mechanism approach to AI will be of great significance to both theoretical and practical research in AI in the years to come.

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International Journal of Intelligent Computing and Cybernetics, vol. 1 no. 3
Type: Research Article
ISSN: 1756-378X

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Article
Publication date: 1 July 2005

John B. Davis

The paper examines the dependence of the positivist and welfarist preference satisfaction paradigm of neoclassical economics upon an implicit functionalist philosophy of…

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1546

Abstract

Purpose

The paper examines the dependence of the positivist and welfarist preference satisfaction paradigm of neoclassical economics upon an implicit functionalist philosophy of mind. Functionalism is the doctrine that mental states are strictly materialistic and understandable in cause‐effect terms. An important aspect of functionalism is the multiple realizability thesis, namely, that mental states can be realized in any type of hardware, whether human brain or computer.

Design/methodology/approach

The approach used involves investigating the fact‐value distinction after Robbins in terms of the positivist meta‐ethical view known as emotivism, and then explaining emotivism as inherently functionalist. Functionalist thinking itself is explained in terms of contemporary philosophy of mind.

Findings

An important finding is that the preference satisfaction paradigm can be shown to be as suitable to artificial intelligence systems as to human beings. A consequence of this is that normative concerns are increasingly difficult to address in connection with the neoclassical thinking about economic agents.

Research limitations/implications

The paper does not investigate more recent research programs in economics (such as behavioural economics) that depart from basic neoclassical assumptions.

Practical implications

A practical implication of the paper is that it shifts attention to previously un‐emphasized aspects of neoclassical thinking.

Originality/value

The paper's value to explain the relation of economics to ethics in neoclassical economics in connection with functionalist philosophy of mind.

Details

International Journal of Social Economics, vol. 32 no. 7
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 17 September 2012

Malcolm M. Feeley

This essay argues that Stuart Scheingold's finest book is The Rule of Law in European Integration, a version of his doctoral dissertation published in 1965 by Yale…

Abstract

This essay argues that Stuart Scheingold's finest book is The Rule of Law in European Integration, a version of his doctoral dissertation published in 1965 by Yale University Press. It examines the argument of this book – that the European Court of Justice was largely responsible for creating the “new Europe,” and its constitution – and assesses the evidence that Scheingold adduced to support this claim. The conclusion is that Scheingold produced a unique and convincing and important book. The essay then shows that this book disappeared without a trace. It should have won awards and been celebrated for the breakthrough analysis it was. Instead it disappeared, and a discouraged Scheingold abandoned this project and turned to other scholarly interests. The essay advances three arguments as to why the book had no impact. First, it was so far ahead of its time that it failed even to have an audience, and what few readers it had failed to appreciate its significance. Second, it had the misfortune of being written in the jargon-heavy language of structural functionalism just as this theory disappeared from fashion virtually overnight. Third, the book focuses on a form of law that is not in fashion with sociolegal scholars, who are preoccupied with commands and rights, and not with courts’ abilities to create and empower new institutions. A final optimistic note is sounded in the face of this depressing account. When Scheingold abandoned his first field and turned to other scholarly interests, here too he made highly original and convincing arguments. But here, in contrast to his earlier experience with regional integration, this later work was widely recognized and praised, and the best of it is quite properly described as “classic.”

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Special Issue: The Legacy of Stuart Scheingold
Type: Book
ISBN: 978-1-78190-344-5

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Article
Publication date: 1 August 2006

Brian Kenny

The paper seeks to address the European Union's emerging role in the management of international security challenges and its implications for collaboration in armaments…

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1537

Abstract

Purpose

The paper seeks to address the European Union's emerging role in the management of international security challenges and its implications for collaboration in armaments procurement. While the former is about integrating member governments at policy level, the latter concerns organising states' defence industries into a cohesive and competitive supply base.

Design/methodology/approach

Theoretical frameworks include historic‐comparative analysis and the bureaucratic politics model. Independent variable comprises state actors and interest groups, while the dependent variable comprises the outcomes in terms of defence policy and armaments collaboration decisions. European armaments integration is considered, contrasting liberal inter‐governmentalism and neo‐functionalism theory. Case study data are derived from official EU document sources.

Findings

In general, national governments tend to protect important industrial actors irrespective of ownership. Bringing market and defence issues closer challenges the traditional separation between “low” and “high” politics. The collaboration in armaments acquisition is ad hoc and somewhat piecemeal in nature. Structures have evolved in an attempt to integrate the armaments process with spill‐over effect at policy level fostering armaments integration, helped by a more favourably structured and organised defence industry symptomatic of neo‐functionalism. Co‐ordination of European defence policy and armaments procurement through EDA should, in theory, lead to longer‐term co‐ordination, co‐operation and integration between the member states. The latter may see it in their interests to integrate as they come to recognize that EU institutions lack the capabilities to make policies realistic.

Originality/value

European armaments procurement and integration is not well researched; nor are the theoretical issues well understood. An explanation (model) of European armaments procurement integration is developed, along with an identification of key facilitators.

Details

Leadership & Organization Development Journal, vol. 27 no. 6
Type: Research Article
ISSN: 0143-7739

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Article
Publication date: 1 March 2002

Amir Hetsroni and Ilan Asya

The study compared values represented in infomercials with values represented in conventional commercials. A total of 318 infomercials and 861 commercials broadcast in…

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2675

Abstract

The study compared values represented in infomercials with values represented in conventional commercials. A total of 318 infomercials and 861 commercials broadcast in Israel in the late 1990s were coded to examine the prominence of value systems and of specific values. Of the three value systems examined – functionalism, hedonism and altruism – functionalism was over three times more frequent in infomercials than in commercials, and altruism was over three times more frequent in commercials than in infomercials. The frequency of hedonism in commercials was 25 percent greater than it was in infomercials. Joy, the most prominent value in commercials, ranked only third in infomercials. Overall, the results show that in spite of the fact that the infomercials are longer than the commercials, they present a more limited selection of values. Infomercials repeatedly mention only the product’s price, its basic qualities and its obvious uses.

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Corporate Communications: An International Journal, vol. 7 no. 1
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 8 January 2018

Jeff Muldoon, Eric W. Liguori, Josh Bendickson and Antonina Bauman

This paper aims to correct some misconceptions about George Homans. Specifically, it clarifies the relationship between Homans and Malinowski, explains why Homans is…

Abstract

Purpose

This paper aims to correct some misconceptions about George Homans. Specifically, it clarifies the relationship between Homans and Malinowski, explains why Homans is rightfully considered the father of social exchange, shows Homans’ perspective on altruism and self-interest and analyses Homans’ place in management’s complex history.

Design/methodology/approach

This is a conceptual paper which synthesizes both primary and secondary sources on Homans, social exchange theory (SET), Malinowski and other Homans’ contemporaries and theories, which, in aggregate, help dispel some common misconceptions in the literature today.

Findings

This paper disperses several common misconceptions about Homans and his work. First, the findings show that beliefs that Homans was unaware of Malinowski are not justified, as Homans was not only aware of Malinowski but also significantly influenced by Malinowski’s work. Second, this manuscript clarifies that while Homans, for specific reasons, focussed on self-interest, his work accounted for altruism. Lastly, this paper also further cements Homans’ place in history as the father of social exchange.

Originality/value

Recent misconceptions have emerged in the literature calling to question not only Homans’ legitimacy as the father of social exchange but also some of his views on the theory itself. By clarifying these misconceptions, this paper enables scholars from a variety of management fields to better understand historical foundations of SET and its impact on current research.

Details

Journal of Management History, vol. 24 no. 1
Type: Research Article
ISSN: 1751-1348

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Book part
Publication date: 9 March 2016

Abstract

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Organization Theory
Type: Book
ISBN: 978-1-78560-946-6

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Article
Publication date: 1 July 2006

Roland W. Scholz, Daniel J. Lang, Arnim Wiek, Alexander I. Walter and Michael Stauffacher

This paper aims at presenting the theoretical concepts of the transdisciplinary case study approach (TCS), which is a research and teaching approach developed and…

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4381

Abstract

Purpose

This paper aims at presenting the theoretical concepts of the transdisciplinary case study approach (TCS), which is a research and teaching approach developed and elaborated at the Swiss Federal Institute of Technology (ETH), as a means of transition support.

Design/methodology/approach

The paper reveals the historical roots of case studies, transdisciplinarity and sustainable development as teaching and research paradigms. The TCS approach is presented, which has been developed at ETH for supporting transition management of regional, urban, and organizational systems. This approach is entrenched by an ontology that reveals the basic characteristics of ill‐defined transition problems, an epistemology that refers to Probabilistic Functionalism and distinguishes between multi‐layered systemic and normative epistemics, a methodology that includes a set of methods for case representation (including modelling and projection), assessment, and strategy building, and a project management model that refers to more than a dozen TCSs in the field of sustainable development. Problems of validity of TCSs as a research methodology are discussed.

Findings

Three major strengths of the TCS approach presented in the paper are: that it is based on three sound paradigms, which focus on different, relevant characteristics of complex, human‐environment systems; i.e. the case study approach, transdisciplinarity and sustainable development, that it is strictly organized according to an elaborated and consistent theoretical framework that includes ontological, epistemological, methodological, and organizational considerations, and that it is itself subject to an ongoing inquiry and adaptation process. All theoretical considerations of the paper are clarified be elaborated examples from the more than 10 years experience with TCS of the authors.

Practical implications

The paper gives a comprehensive overview of the theoretical foundation of TCS that might assist other scientists engaged in case study research and teaching to further develop their approaches. Additionally, relevant topics for further research in the field of TCS are presented which hopefully induce an inspiring discussion among case study researchers.

Originality/value

As far we know, this paper is one of the first that presents a comprehensive and theoretically sound overview of applying transdisciplinary case studies as means of sustainability learning. Thus, it can be seen as a first, crucial step for establishing the new research field of TCS research and a sound research community of complex, transdisciplinary problem solving towards sustainability learning.

Details

International Journal of Sustainability in Higher Education, vol. 7 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

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