bluuebunny/crossref_metadata_2025 huggingface dataset:
Insecticide-Releasing LLDPE Films as Greenhouse Cover Materials
Authors: Seven Senem Avaz , Tastan Ömer Faruk , Taş Cüneyt Erdinç , Ünal Hayriye , Ince İkbal Agah , Menceloglu Yusuf Ziya
Published: July 2018

The use of chemical pesticides is limited by several public health concerns regarding their toxicity levels and indiscriminate use. Nevertheless, they are still vital components of agricultural industry since no other competitive equivalents to chemical pesticides still exist in terms of efficiency. This study describes the preparation and biological assessment of an insecticide releasing plastic film for agricultural covering purposes. The formulation was prepared by incorporation of deltamethrin loaded, nano-sized halloysite nanotubes into polymeric films. Thermal, morphological, and mechanical properties of films were characterized by Differential Scanning Calorimetry (DSC), Scanning Electron Microscopy (SEM) and Universal Testing Machine UTM. Sustained release profiles of the films were evaluated by Thermogravimetric Analysis (TGA). Results reveal that deltamethrin was successfully loaded into halloysite nanotubes and nanotube incorporation enhances the elastic modulus of linear-low density polyethylene (LLDPE) films. In addition, films exhibit controlled release function of the active agent for 32 days. Bioassays of the nanocomposite films with varying deltamethrin doses tested on grasshoppers showed that the LD50 values of the films are 1.85x10−5 g/cm2. Insecticidal activities of films were tested in greenhouse on Medicago Sativa plants contaminated with thrips and aphid. Nanocomposites are observed to repel mature aphids and kill young aphids and thrips.
The C-type lectin Schlaff ensures epidermal barrier compactness inDrosophila
Authors: Zuber Renata , Shaik Khaleelulla Saheb , Meyer Frauke , Ho Hsin-Nin , Speidel Anna , Gerhing Nicole , Bartoszewski Slawomir , Schwarz Heinz , Moussian Bernard
Published: July 2018

The stability of extracellular matrices is in general ensured by cross-linking of its components. Previously, we had shown that the integrity of the layeredDrosophilacuticle relies on the presence of a covalent cuticular dityrosine network. Production and composition of this structure remained unstudied. In this work, we present our analyses of theschlaff(slf) gene coding for a C-type lectin that is needed for the adhesion between the horizontal cuticle layers. The Slf protein mainly localizes between the two layers called epicuticle and procuticle that separate from each other when the function of Slf is reduced or eliminated paralleling the phenotype of a cuticle with reduced extracellular dityrosine. Localisation of the dityrosinylated protein Resilin to the epicuticle-procuticle interface suggests that the dityrosine network mediates the adhesion of the epicuticle to the procuticle. Ultimately, compromised Slf function is associated with massive water loss. In summary, we propose that Slf is implied in the stabilisation of a dityrosine layer especially between the epicuticle and the procuticle that in turn constitutes an outward barrier against uncontrolled water flow.

Summary statement

Extracellular matrices adopt a stereotypic organisation for function during development. The lectin Schlaff assists adhesion reactions to ensure compactness of the epidermal cuticle in Drosophila.
The CMG helicase bypasses DNA protein cross-links to facilitate their repair
Authors: Sparks Justin L. , Gao Alan O. , Räschle Markus , Larsen Nicolai B. , Mann Matthias , Duxin Julien P. , Walter Johannes C.
Published: July 2018

Covalent and non-covalent nucleoprotein complexes impede replication fork progression and thereby threaten genome integrity. UsingXenopus laevisegg extracts, we previously showed that when a replication fork encounters a covalent DNA-protein cross-link (DPC) on the leading strand template, the DPC is degraded to a short peptide, allowing its bypass by translesion synthesis polymerases. Strikingly, we show here that when DPC proteolysis is blocked, the replicative DNA helicase (CMG), which travels on the leading strand template, still bypasses the intact DPC. The DNA helicase RTEL1 facilitates bypass, apparently by translocating along the lagging strand template and generating single-stranded DNA downstream of the DPC. Remarkably, RTEL1 is required for efficient DPC proteolysis, suggesting that CMG bypass of a DPC normally precedes its proteolysis. RTEL1 also promotes fork progression past non-covalent protein-DNA complexes. Our data suggest a unified model for the replisome’s response to nucleoprotein barriers.
Ral signals through a MAP4 Kinase-p38 MAP kinase cascade inC. eleganscell fate patterning
Authors: Shin Hanna , Kaplan Rebecca E.W. , Duong Tam , Fakieh Razan , Reiner David J.
Published: July 2018

C. elegansvulval precursor cell (VPC) fates are patterned by an EGF gradient. High dose EGF induces 1° VPC fate, while lower dose EGF contributes to 2° fate in support of LIN-12/Notch. We previously showed that the EGF 2°-promoting signal is mediated by LET-60/Ras switching effectors, from the canonical Raf-MEK-ERK MAP kinase cascade that promotes 1° fate to the non-canonical RalGEF-Ral that promotes 2° fate. Of oncogenic Ras effectors, RalGEF-Ral is by far the least well-understood. We use genetic analysis to identify an effector cascade downstream ofC. elegansRAL-1/Ral, starting with an established Ral binding partner, Exo84 of the exocyst complex. Additionally, RAL-1 signals through GCK-2, a CNH domain-containing MAP4 kinase, and PMK-1/p38 MAP kinase cascade to promote 2° fate. Our study delineates a Ral-dependent developmental signaling cascadein vivo, thus providing the mechanism by which lower EGF dose is transduced.
High-throughput Automated Single Cell Imaging Analysis Reveals Dynamics Of Glioblastoma Stem Cell Population During State Transition
Authors: Chumakova Anastasia P. , Hitomi Masahiro , Sulman Erik P. , Lathia Justin D.
Published: July 2018

Cancer stem cells (CSCs) are a heterogeneous and dynamic population that stands at the top of tumor cellular hierarchy and is responsible for maintenance of the tumor microenvironment. As methods of CSC isolation and functional interrogation advance, there is a need for a reliable and accessible quantitative approach to assess heterogeneity and state transition dynamics in CSCs. We developed a High-throughput Automated Single Cell Imaging Analysis (HASCIA) approach for quantitative assessment of protein expression with single cell resolution and applied the method to investigate spatiotemporal factors that influence CSC state transition using glioblastoma (GBM) CSC as a model system. We were able to validate the quantitative nature of this approach through comparison of the protein expression levels determined by HASCIA to those determined by immunoblotting. A virtue of HASCIA was exemplified by detection of a subpopulation of SOX2-low cells, which expanded in fraction size during state transition. HASCIA also revealed that CSCs were committed to loose stem cell state at an earlier time point than the average SOX2 level decreased. Functional assessment of stem cell frequency in combination with quantification of SOX2 expression by HASCIA defined a stable cut-off of SOX2 expression level for stem cell state. We also developed an approach to assess local cell density and found that denser monolayer areas possess higher average levels of SOX2, higher cell diversity and a presence of a sub-population of slowly proliferating SOX2-low CSCs. HASCIA is an open source software that facilitates understanding the dynamics of heterogeneous cell population such as that of CSCs and their progeny. It is a powerful and easy-to-use image analysis and statistical analysis tool available athttps://hascia.lerner.ccf.org.
The patterns of vascular plant discoveries in China
Authors: Lu Muyang , Gao Lianming , Li Hongtao , He Fangliang
Published: July 2018

Botanical discovery has a long journey of revelation that contributes unparalleled knowledge to shape our understanding about nature. Plant discovery in China is an immanent part of that journey. To understand the patterns of plant discoveries in China and detect which taxa and areas harbor most numbers of undiscovered species, we analyzed the discovery times of 31093 vascular plant species described inFlora of China. We found that species with larger range size and distributed in northeastern part of China have a higher discovery probability. Species distributed on the coast were discovered earlier than inland species. Trees and shrubs of seed plants have the highest discovery probability and ferns have the lowest discovery probability. Herbs hold the largest number of undiscovered species in China. Most undiscovered species are found in southwest China, where three global biodiversity hotspots locate. Spatial patterns of mean discovery year and inventory completeness are mainly driven by the total number of species and human population density in an area and whether the area is coastal or not. Our results showed that socio-economic factors dictate the discovery patterns of vascular plants in China. Undiscovered species are mostly narrow-ranged, inconspicuous endemic such as herbs, which are prone to extinctions and locate in biodiversity hotspots in southwest China. We suggest that the future effort on plant discovery in China be prioritized in southwest China.
Crystal structure analysis of [5-(4-methoxyphenyl)-2-methyl-2H-1,2,3-triazol-4-yl](thiophen-2-yl)methanone
Authors: Bhandary Subhrajyoti , Girish Yarabhally R. , Venugopala Katharigatta N. , Chopra Deepak
Published: July 2018

The title compound, C15H13N3O2S, crystallizes in the monoclinic space group P21/n and its molecular conformation is stabilized via intramolecular C—H...O and C—H...N contacts. The supramolecular structure is mainly governed by C—H...N hydrogen-bonded centrosymmetric dimers, C—H...O and C—H...S hydrogen bonds and S...π and π–π stacking interactions which, together, lead to the formation of a layered crystal packing. The intermolecular interactions were further evaluated through the molecular electrostatic potential map and Hirshfeld fingerprint analysis.
The effect of feedback, assigned goal levels and compensation schemes on task performance
Authors: Chong Vincent , Leung Simon Tak-wing
Published: July 2018

Purpose

The purpose of this paper is to examine the joint effects of performance feedback, assigned goal levels and types of compensation schemes (i.e. fixed-pay, piece-rate and goal attainment bonus) on subordinates’ task performance.

Design/methodology/approach

A laboratory experiment was employed to collect data. The subjects consisted of a total of 133 Australian business executives. The study used ANCOVA for data analyses, controlling subject’s practice trial scores as covariate.

Findings

The results provide strong support for a three-way interaction between performance feedback, assigned goal levels and types of compensation schemes on subordinates’ task performance. Specifically, the results reveal that the reliance of a piece-rate compensation scheme resulted in higher task performance when compared to fixed-pay and goal attainment bonus compensation schemes in the presence of performance feedback and assigned difficult goal levels situations. In addition, the results reveal that a goal attainment bonus compensation scheme leads to higher task performance when compared to a fixed-pay compensation scheme in the presence of performance feedback and assigned difficult goal levels situations.

Originality/value

These findings have important implications for compensation schemes design in firms that aim to achieve higher employees’ performance and organizational effectiveness.
Simple tests as tools for vital wheat gluten evaluation
Authors: Ortolan Fernanda , Urbano Karoline , Steel Caroline Joy
Published: July 2018

Purpose

The purpose of this paper is to evaluate the viscoelastic quality of commercial vital wheat glutens from different origins (A and B) through simple tests, and correlate these results with dough rheological parameters measured using more complex equipment (farinograph and extensograph) and with bread quality characteristics (specific volume and crumb firmness) obtained from wheat flour fortified with 7 g/100 g of vital gluten.

Design/methodology/approach

For the evaluation of vital gluten quality, two commercial vital wheat gluten named A and B were used. The simple tests performed with these samples were wet and dry gluten contents and index gluten, extensbility test and expansion test. The Pearson correlation was performed among data from dough rheological tests (farinograph and extensograph) and bread quality parameters (specific volume (SV) and crumb firmness) obtained from the fortification of wheat flour with 7 g/100 g of VGA or VGB (previous work, data not shown).

Findings

The simple tests showed differences in the viscoelastic properties of vital gluten A and B; vital gluten A presented higher elasticity and lower extensibility than vital gluten B, and the gluten ball of sample A presented higher SV. By correlation analysis, it was verified that the simple tests studied may be useful to assess the baking performance of commercial vital gluten when this product is added to wheat flour for its fortification. Furthermore, the results indicate the need for more information on vital wheat gluten proteins for its commercialisation and use.

Originality/value

This work is very important, not just for the scientific community, but also for the bakery industry, that requires more information about vital wheat gluten before its use in bread making. As there are great differences in the protein quality of commercial vital wheat glutens and their functionality, the study was developed to solve this problem.
Implementer resistance to school food policy: unpacking the paradox
Authors: Levay Adrienne Vanessa , Chapman Gwen E. , Seed Barbara
Published: July 2018

Purpose

The purpose of this paper is to explore the paradoxical resistance of parent and private school food vendors to the paternalistic nature of school food policies. It develops the hypothesis that resistance, on the basis of them being “paternalistic”, is associated with implementers experiencing ethical breaches that contribute to frustration and low acceptability. This may be leading to accusations of paternalism and non-cooperation.

Design/methodology/approach

It takes a deontological perspective and uses Upshur’s (2002) public health ethics framework to explore the potential that parents involved in school fundraising and private school food vendors are experiencing ethical breaches associated with implementation of school food and beverage sales policies in the Canadian context.

Findings

Upshur’s (2002) harm principle highlighted how some implementers feel a loss of freedom in how they choose to function, which is perceived to be resulting in lost profits. Parents involved in fundraising activities may experience feelings of coercion. Opting out of fundraising may result in their children’s schools having fewer resources. Smaller private vendors are coerced through economic incentives while being bound by what products are available in the marketplace and the associated costs of items that comply with nutrition standards. Discussion around the reciprocity principle revealed implementers feel they are not adequately supported to implement. Transparency has been questioned where stakeholders report their perspectives are often not equally considered in decision making.

Originality/value

This is the first paper to explore the often cited resistance to the paternalistic nature of school food and beverage environment policies as an implementation barrier. Using a deontological ethical perspective offers an original way to discuss school food policies. This work offers potential leverage points at which policy-makers and practitioners may intervene to improve acceptability and contribute to more effective, consistent implementation.
Consumer comments about meat anti-consumption
Authors: Tosun Petek , Yanar Gürce Merve
Published: July 2018

Purpose

Controversies about meat consumption mainly stem from health and environmental concerns, and as a result a substantial number of consumers avoid consuming meat. Meat anti-consumption is a central topic in nutrition, and a relevant issue for consumer studies. The purpose of this paper is to understand why and how consumers avoid meat consumption.

Design/methodology/approach

A content analysis of web forums was conducted.

Findings

Meat avoiders think that meat is unhealthy and expensive. Other reasons for meat anti-consumption include concerns associated with lifestyle and sustainability, but the prevalence of these factors is considerably lower than health and economic concerns.

Research limitations/implications

Attitudes toward all kinds of meat were evaluated in the forum data. Further studies can be conducted on separate preferences for red or white meat. Since these data were collected from web forums in Turkey, research can also be extended to other countries.

Practical implications

Regarding health and sustainability concerns, consumer trust in producers and consumer consciousness about the environment may be improved by social marketing. To address lifestyle concerns, marketers can provide meatless offerings in convenient servings.

Originality/value

This study provides a coherent four-dimensional conceptual framework about the motives for meat anti-consumption, focusing on sustainability, personal health, economic concerns and lifestyle.
Taking your company global: the effect of returnee managers on overseas customers
Authors: Dai Yunhao
Published: July 2018

Purpose

The purpose of this paper is to empirically examine the effect of returnee managers on Chinese firms’ performances at overseas markets.

Design/methodology/approach

By hand collecting two data set containing managers’ foreign experiences and firms’ principal customers, this study empirically examines the relationship between returnee managers and overseas customers.

Findings

The author shows that firms with returnee managers: have higher probability of gaining overseas customers and proportion of overseas sales; and are more likely to conduct international M&A, adopt international Big 4 auditors and list overseas. In addition, returnee executives who came back from individualistic culture with overseas working experience, when entering the overseas market where they have experienced, are more effectively in helping firms to perform well.

Research limitations/implications

The findings in this study suggest that firms with returnee managers are better able to develop relationships with overseas customers and expand overseas markets than those firms without returnee managers.

Practical implications

For policy makers, this study justifies government policies that aim to attract and encourage more returnees to come back. Furthermore, the author shows that returnees with different foreign experiences, national culture of different countries, whether doing business with their familiar foreign country, and their positions in current organizations have different effects on overseas customers. Firms can utilize all these information to choose the “right” returnees to increase their success in overseas markets.

Originality/value

This study is among the first to examine the role of returnee managers in an emerging economy on firm’s probability of gaining overseas customers and expanding overseas sales.
Factors affecting construction productivity: a 30 year systematic review
Authors: Hasan Abid , Baroudi Bassam , Elmualim Abbas , Rameezdeen Raufdeen
Published: July 2018

Purpose

A significant amount of work has been performed in the area of identification of factors affecting construction productivity. Previous studies have tried to determine the most important factors affecting construction productivity in different countries for a long time. As a result of continuous effort in this direction, researchers have identified a wide range of factors. While the subject area has matured, no general agreement could be made on the factors affecting construction productivity. To fill this gap, the purpose of this paper is to undertake a comprehensive systematic review of mainstream studies on factors affecting construction productivity published in the last 30 years (1986–2016).

Design/methodology/approach

A total of 46 articles from different sources such as journals, conference proceedings, dissertation and PhD theses were identified and thoroughly reviewed.

Findings

Gaps in research and practices are discussed and directions for future research have been proposed. The literature review indicates that despite noticeable differences in the socio-economic conditions across both developed countries and developing countries, an overall reasonable consensus exists on few significant factors impeding productivity. These are, namely, non-availability of materials, inadequate supervision, skill shortage, lack of proper tools and equipment and incomplete drawing and specifications. Nevertheless, implications of technology, site amenities, process studies, project culture, and impacts of physiological and psychological factors were not adequately covered in existing literature. The study also found that traditional construction projects have remained the main focus of these studies while green construction projects have been generally overlooked.

Research limitations/implications

The review does not include studies that report productivity at the organisational or industry level as well as total factor productivity. The scope of the review is limited to work on identification of factors affecting productivity at the activity level in construction projects.

Practical implications

The outcomes of this study would help researchers and practitioners by providing the findings of previous studies in a concise manner. It is also expected that presenting a deeper and wider perspective of the research work performed until now will direct a more focussed approach on productivity improvement efforts in the construction industry.

Originality/value

This review paper undertakes a comprehensive systematic review of studies on identification of factors affecting construction productivity published during the last three decades.
School leadership theories and the Malaysia Education Blueprint
Authors: Bush Tony , Abdul Hamid Suriani , Ng Ashley , Kaparou Maria
Published: July 2018

Purpose

The purpose of this paper is to provide a systematic review of the Malaysian literature on three prominent leadership models (instructional, distributed and transformational), linked to a major educational reform initiative captured in the Ministry of Education’s Malaysia Education Blueprint (MEB).

Design/methodology/approach

The approach is a systematic review of all relevant Malaysian literature, in English and Bahasa Malaysia, on instructional, distributed and transformational leadership and alternative terms linked to these models.

Findings

The findings show that there is an emerging literature on these leadership models and their prevalence in Malaysian schools but that they have been interpreted in ways that are distinctive to the highly centralised Malaysian context. For example, instructional leadership is prescribed, so there is some evidence of its practice, notably in respect of monitoring. Similarly, distributed leadership is allocative, rather than emergent, as suggested in western literature.

Research limitations/implications

The findings show that, while research on these models is emerging, much more research is required to establish whether and how leadership practice in Malaysia differs from that outlined in the normative western literature.

Practical implications

There is emerging evidence to suggest that instructional and distributed leadership, if enacted carefully, can have a positive impact on student outcomes.

Social implications

The leadership models were developed in western, mainly decentralised, contexts, and there are clear implications for how such models might apply in highly centralised cultures, such as that prevailing in Malaysia.

Originality/value

This is believed to be the first systematic review of the Malaysian literature on school leadership models, linked to the MEB. It is also distinctive in including both English language and Bahasa Malaysia sources.
Capital statement analysis as a tool to detect tax evasion
Authors: Nawawi Anuar , Salin Ahmad Saiful Azlin Puteh
Published: July 2018

Purpose

The purpose of this study is to determine the suitability of capital statement analysis in assisting tax investigation to combat tax evasion, measured by the time taken in proving the under-declared income by the tax evader. A weakness in the investigation process that may contribute toward the delay of the tax investigation completion was examined.

Design/methodology/approach

Five investigation cases were randomly selected from the tax investigation organization for detailed and in-depth analysis on the whole process of reconstruction of capital statement analysis. Document analysis technique was used to analyse the data.

Findings

This study found that the capital statement analysis can be an effective tool in detecting under-reported income and tax evasion. However, the cooperation from the taxpayer is the most important factor, because if taxpayers do not cooperate, the investigation officer needs to find other informant such as third party as a source of information which usually time-consuming.

Research limitations/implications

This paper selected only a small number of tax fraud cases for examination. Many other cases were not accessible due to confidentiality and considered as high-profile cases.

Practical implications

The outcome of this paper contributes in the way it can be used and applied by the revenue authority in implementing more practical and effective capital statement analysis technique to deter tax evasion. The investigation activities can be improved so that more cases can be covered in shorter time period.

Originality/value

The paper is novel and original, as it focuses on the investigation of tax fraud cases’ which is difficult to access and rare in tax literature, particularly in emerging markets. The findings of this study are inferred from direct examination of the actual cases documents that are private and confidential.
The effect of organization culture and technology on motivation, knowledge asset and knowledge management
Authors: Fernandes Adji Achmad Rinaldo
Published: July 2018

Purpose

The purpose of this study was to examine factors that affect knowledge management at universities in Makassar, Indonesia.

Design/methodology/approach

This study used explanatory research to find the causal relationship between the variables in the model. The unit of analysis was students at four universities in Makassar. The four universities were Hasanuddin University, Makassar State University, Islamic State University of Alauddin Makassar and Polytechnic of Ujung Pandang. Sample technique for this study was determined by using the proportionate stratified sampling method with a total sample of 300 students. Data were collected by using questionnaires and interviews. The analysis method used to test the model was structural equation modeling.

Findings

The results show that organization culture has a positive and significant influence on motivation. Organization culture also has a positive and significant influence on knowledge assets. Technology has a positive and significant influence on knowledge assets but not on motivation. Moreover, organization culture, technology and motivation do not have a positive and significant influence on knowledge management. Knowledge assets have a positive and significant influence on knowledge management.

Originality/value

Originality of this paper shows that built the model of organization culture and technology on motivation, knowledge asset and knowledge management to know about its effect, methods and variables that used in this study have not been discussed in previous studies with the same purpose, method and same location.
Philosophy of law: an Islamic Sufi approach
Authors: Bidabad Bijan
Published: July 2018

Purpose

The purpose of this paper is to investigate the first causes of right, law and legislation, namely, the philosophy of law. To know the principles of right, it is essential to recognise its aim. The concept of “Justicia” is in full agreement with Islamic law. The adaptation of duty to genesis and nature is crucial to distinguish the legal and illegal domains of deeds. The legislation domain is one of the subjects of this paper.

Design/methodology/approach

In Sufi viewpoint, justice stands for: “Putting everything in its own place that causes its utmost growth”. This definition expands the domain of legislation by focusing on ethics and humanitarian transcendence. It not only considers equal living and civil rights for all the people, but also provides more additional rights for those who are more aptitude to grow.

Findings

Determining law-making borders raises the major question that how far it should be extended, providing the acceptability and stability of laws.

Practical implications

People are not equal to each other, but this inequality is not to be for domination or exploitation of the others. It means that the talent and growth capability of every individual in different situations differ.

Social implications

Real Islamic justice forces that everyone receives his right due to his/her growth eligibility and up to his/her level of inherent aptitude.

Originality/value

The depth of this approach has not been fully discussed yet.
The Anti-Avoidance Provisions of the Mauritius Income Tax Act 1995
Authors: Beebeejaun Ambareen
Published: July 2018

Purpose

A taxpayer who gets caught under Part VII of the Mauritius Income Tax Act is subjected to a corrective measure only in the form of payment of the amount of tax that would have been due in the absence of the avoidance arrangement, but the consequences set out in the same section do not result in any disincentive to the taxpayer that would ensure the prevention of the occurrence of such type of anti-avoidance practices in the future. This study aims to investigate the effectiveness of the anti-avoidance provisions in the Mauritius legislation as a weapon against impermissible tax avoidance, and the study also intends to critically analyse the remedies available against taxpayers who enter into impermissible tax avoidance transactions.

Design/methodology/approach

The methodology adopted for this qualitative study consists of a critical analysis and comparative legal review of the relevant legislation, case laws and literature. The anti-avoidance provisions of the Mauritius legislation will be compared with similar provisions of legislations of countries that have rigid preventive rules for anti-avoidance practices, and the selected countries are the UK and Australia because each country has been successful in diminishing the tax avoidances practices further to the imposition of penalties for impermissible tax avoidance. The black letter approach will also be used through which existing legal provisions, judicial doctrines, scholar articles and budget speeches governing anti-avoidance provisions for each country identified will be analysed.

Findings

Further to an analysis of the substantial differences between Mauritius anti-avoidance legal provisions and those of the UK and Australia, it is found that the backing of corrective actions by penalties act as a disincentive to prohibit impermissible anti-avoidance practices. The study concludes that, where there is abuse of law, the law needs to provide for penalties that must be suffered by the abuser, and hence, the study calls for an amendment in the Mauritius Income Tax Act to strengthen anti-avoidance provisions, by adopting similar provisions of the laws of Australia and the UK.

Originality/value

At present, there is no Mauritius literature on the researched topic, and this study will be one of the first academic writings on the subject of penalties for impermissible tax avoidance in Mauritius. The study is a new and unique topic in Mauritius, and for that reason, the study will largely rely on foreign sources that deal with penalties for impermissible tax avoidance, and this will include the Australian Taxation Administrative Act 1953, Australian case laws and the UK Finance Act 2016. This study is being carried out with the view to provide insightful recommendations to the stakeholders concerned in Mauritius to enhance the revenue collection avenues and methodologies for the Mauritius revenue authorities.
Shopping as a “networked experience”: an emerging framework in the retail industry
Authors: Pantano Eleonora , Gandini Alessandro
Published: July 2018

Purpose

The purpose of this paper is to devise a comprehensive framework of the emergent shopping experience as the result of the combination of store access and the use of communication technologies, particularly social media.

Design/methodology/approach

The paper builds on a set of 20 semi-structured interviews to London-based young consumers aged 18-23 and adopts an exploratory approach aimed at understanding the broad relationship between retailing and social media use.

Findings

The findings highlight how an intensive use of social media and digital communication technologies emerges as an integral part of the shopping experience inside and outside the store.

Research limitations/implications

Drawing upon the notion of the “experience economy,” scholars and practitioners are actually pushed to reconsider the role of traditional shopping as in-store experience that is evolving fast as an effect of the continuous progress into communication technologies. This concept contributes to knowledge development by linking research in retail with work in the area of consumer culture.

Practical implications

Marketers and retailers should consider that the shopping experience is no longer limited to the physical point of sale. This means that retailers should be able to provide a shopping experience that is natively networked.

Originality/value

The authors identify the emerging “networked experience” of shopping, which derives from the consumers’ widespread usage of new communication technologies to collect information, their willingness to share part of this information with others, while creating new digitally mediated relationships with retailers.
Catalyzing capacity: absorptive, adaptive, and generative leadership
Authors: Castillo Elizabeth A. , Trinh Mai P.
Published: July 2018

Purpose

Organizations increasingly operate under volatile, uncertain, complex and ambiguous (VUCA) conditions. Traditional command-and-control leadership can be ineffective in such chaotic environments. The purpose of this paper is to outline an alternative model to help leaders and organizations navigate effectively through VUCA environments. By developing three fundamental capacities (absorptive, adaptive and generative), leaders can cultivate organizations capable of continuous synchronization with their fitness landscapes. Central tenets of the framework include diversity, slack, learning, humility, reflection in action and abductive logic.

Design/methodology/approach

This framework is designed based on literature insights, conceptual analysis and experts’ judgment. The paper integrates knowledge from a variety of disciplines and interprets them through the lens of complex adaptive systems.

Findings

This paper argues for a process centered, contemplative approach to organizational leadership and development. By providing the underlying rationale for the proposed interventions (e.g. Ashby’s law of requisite variety), the paper also reorients busy leaders’ mental models to show why these time investments are worth implementing.

Practical implications

This actionable framework can help leaders and organizations be more effective operating in a VUCA context.

Originality/value

This paper provides a historic context as to why prediction and certainty are favored leadership strategies, why these approaches are no longer suitable and specific steps leaders can take to develop absorptive, adaptive and generative capacities to transform their organizations. Its scholarly contribution is the synthesis of disparate bodies of literature, weaving those multiple academic perspectives into a practical roadmap to enhance organizational leadership.
Solving social loafing phenomenon through Lean-Kanban
Authors: Chen José Chiu-C. , Cheng Chen-Yang
Published: July 2018

Purpose

The commercialization of non-profit organization (NPOs) has become a trend. Nonetheless, during the process of providing services and manufacturing products, NPOs frequently encounter obstacles, such as distinctive organizational characteristics and social loafing, which hinder development. These obstacles impede effective production management process, especially in responding to market competitive logic and associated demands. The purpose of this paper is to assist NPOs in resolving the unique challenges posed by commercialization.

Design/methodology/approach

This study first examined related literature on the social loafing and Lean-Kanban model. Subsequently, existing service procedures of the Assistive Technology Resource Center were introduced, and the loafing situation and operational management issues within the organization were analyzed. Based on observed experiences in the case study, this study investigated the social loafing situation that NPOs are likely to encounter during the commercialization process. Adaptive strategies were then proposed to mitigate this situation. Finally, this study presents a summary and analysis of the study results, and offers recommendations regarding future research directions.

Findings

The findings of this study provide valuable information regarding NPOs commercialization, indicating that an understanding of the non-profit concept in relation to internal and external customers must be incorporated into the commercialization process. Social loafing is a sensitive topic in organizational research, particularly for NPOs without HR professionals. This study recommends that NPOs use Lean-management tools to reduce operational management issues caused by various social loafing situations. Further interdisciplinary, integrated research on the commercialization of NPOs of various types should be conducted to clarify concerns regarding the overall NPO commercialization environment.

Originality/value

This study examined a social welfare foundation and applied the Lean thinking model to investigate whether Lean-management tools alleviate and eliminate social loafing. The solution depends on interdisciplinary integrated research for improving NPO management practice. These management tools can be used to adjust the division of labor and reduce operational management problems caused by social loafing. These tools can provide NPOs with a reference for establishing a fair and equitable internal work environment and developing strategies that respond to market pressure and efficiency during commercialization.
Green information technology adoption towards a sustainability policy agenda for government-based institutions
Authors: Anthony Jnr. Bokolo , Abdul Majid Mazlina , Romli Awanis
Published: July 2018

Purpose

The purpose of this study is to identify the key Green information technology (IT) components needed to be considered by government-based institutions and to develop a Green policy framework based on the identified Green IT components to facilitate government-based institutions achieve sustainability.

Design/methodology/approach

The Green policy framework and associated propositions are developed to facilitate government-based institutions achieve sustainability. In addition, a case study approach was adopted to verify the proposed framework based on data collected from open-ended interviews and sustainability report documents from two government-based institutions in Malaysia. Furthermore, the collected data were analyzed based on content analysis using descriptive and narrative method to present the findings of Green IT components adopted in the selected case studies.

Findings

Findings show that sustainability considerations are increasingly being deliberated in institutions. Moreover, finding from the analyzed data also indicates that there is an increased interest towards implementation of Green IT initiatives for developing, operating and usage by practitioners and staff within government-based institutions.

Research limitations/implications

Findings from this study suggest that the Green policy framework components have implications to support only government-based institutions address environmental, social and economic-related issues.

Practical implications

The developed Green IT components serve as robust indicators or constructs to measure management of Green IT initiatives currently being implemented and thereby provide a framework for sustainability committee members to benchmark their current Green IT practice.

Social implications

This study provides an agenda to guide government-based institutions achieve sustainability goals. Accordingly, government-based institutions can adopt the framework’s components to evaluate their progress, hence improving their target of attaining sustainability. Besides, this research provides an approach for assessing current practices adopted in government-based institutions against the Green IT components.

Originality/value

The originality of this study is attributed to the fact that this study presents Green IT policy framework to be considered by government-based institutions in achieving sustainability. The framework provides an agenda to simultaneously consider all three dimensions of sustainability the people, planet and profit (social, environment and economic). Moreover, this is one of the first studies to explore Green IT practices in government-based institutions.
Dominant actor and reflection within learning paths
Authors: Franken Barbara , Yates Jennifer , Russell Cynthia , Marsick Victoria
Published: July 2018

Purpose

This paper aims to explore the possible relationships between the dominant actor and levels of reflection within learning paths. Learning-network theory, the framework of individual learning paths (Poell and Van der Krogt, 2013), suggests that organizational actors create different learning processes through their interactions. The second theoretical perspective emphasizes the influence of interactions on the depth of the reflective process of an individual (Kemper et al., 2000).

Design/methodology/approach

This paper examines a thesis that dominant actors within four ideal learning paths may influence one of four anticipated levels of reflection for individuals. Two prior qualitative, interview-based data sets were reanalyzed and coded for pattern matching.

Findings

Reflection levels were higher than anticipated for several ideal learning paths and lower in others. Findings indicate that contextual variables impact the level of reflection, importantly the role of coaches, mentors, feedback and reflective learning programs.

Research limitations/implications

Data sets were reanalyzed from prior studies with relatively small numbers of participants. Further research is necessary to draw conclusions about the relationships between the two constructs.

Practical implications

This research shows the impact of incorporating reflective practices in workplace learning programs to increase levels of reflection. This study did not find fixed relationships, but rather discovered more fluid, dynamic relationships. Those responsible for creating learning programs might consider the potential of including reflective practices even in highly structured learning arrangements.

Social implications

In the complex, rapidly changing organizational environment, where employees need to adapt and change, reflective practices seem to influence desired behavioral change and learning.

Originality/value

This study sheds new light on the potential impact of reflective practices in workplace learning arrangements.
Bargaining with the devil? A politicized view on cross-sector partnerships targeting the BoP
Authors: Hussler Caroline , Payaud Marielle
Published: July 2018

Purpose

This paper aims to investigate whether and how cross-sector partnerships (a growing yet controversial phenomenon) contribute to both non-governmental organizations (NGOs) and multinational companies (MNCs) political powers.

Design/methodology/approach

The method consists of a single case study on a partnership involving a large MNC and a small NGO, in the delivery of lighting and cooking devices to BoP (bottom of the pyramid) populations.

Findings

Thanks to economic compromises and structural arrangements, both partners succeed to take advantage of the partnership to strengthen their respective (local and transnational) political power and to serve deprived populations’ needs.

Research limitations/implications

This paper contributes to the political corporate social responsibility (CSR) literature by presenting cross-sector partnerships as a potential means to reconcile the “brother enemies” and increase both firms’ and nonprofit organizations’ political roles.

Practical implications

The results help both NGOs and MNCs in understanding the political stakes of cross-sector partnerships and in envisioning mechanisms to handle those collaborations so as to deepen their respective goals and build public goods.

Originality/value

While most of the literature focuses on the strategic rationales, this paper provides political rationales for cross-sector partnerships linking MNCs and NGOs.
Aqua-gel pH sensor: intelligent engineering and evaluation of pH sensor based on multi-factorial testing regimes
Authors: Mir Mariam , Ali Murtaza Najabat , Ansari Umar , Smith Patrick J. , Zahoor Amber , Qayyum Faisal , Abbas Sabtain
Published: July 2018

Purpose

The fabrication and characterization of a hydrogel-based conductometric sensor have been carried out. The purpose of this research is to fabricate a small robust hydrogel-based conductometric sensor for real-time monitoring of pH in the physiological range.

Design/methodology/approach

A pH-responsive Chitosan/Gelatin composite hydrogel has been used for this purpose. This study reports and analyzes the sensing response obtained from four hydrogel compositions with varying Chitosan/Gelatin ratios. The pH-responsive nature of the hydrogel has been mapped out through volumetric and conductometric tests. An attempt has been made to correlate these characteristics with the physico-chemical nature of the hydrogel through scanning electron microscopy, Fourier transform infrared spectroscopy and X-ray diffraction techniques.

Findings

The four hydrogel compositions differed on the basis of gel composition ratios; the conductometric analysis results prove that the sensor with the hydrogel composition (Chitosan 2 per cent, Gelatin 7 per cent, ratio 1:2) produces the best pH resolution in the pH range of 4 to 9. The sensing mechanisms and the differences obtained between individual sensor outputs have been discussed in detail. On the basis of this extensivein vitroassessment, it has been concluded that while key pendant functional groups contribute to pH-responsive characteristics of the hydrogel, the overall sensitivity of the sensors gel component to surrounding pH is also determined by the crystalline to amorphous ratio of the hydrogel composite, its interpenetrating cross-linked structure and the relative ratio of the hydrophilic to the pH-sensitive components.

Practical implications

The conductometric sensor results prove that the fabricated sensor with the shortlisted hydrogel composition shows good sensitivity in the physiological pH range (4 to 9) and it has the potential for use in point of care medical devices for diagnostic purposes.

Originality/value

This is the first reported version of the fabrication and testing and analysis/comparison of a hydrogel-based conductometric sensor based on this composition. The work is original and has not been replicated anywhere.