bluuebunny/crossref_metadata_2025_split huggingface dataset:
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

PurposeThe 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/approachFive 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.FindingsThis 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/implicationsThis 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 implicationsThe 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/valueThe 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

PurposeOrganizations 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/approachThis 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.FindingsThis 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 implicationsThis actionable framework can help leaders and organizations be more effective operating in a VUCA context.Originality/valueThis 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

PurposeThe 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/approachThis 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.FindingsThe 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/valueThis 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.