bluuebunny/crossref_metadata_2025_split huggingface dataset:
Cash economy: tax evasion amongst SMEs in Malaysia
Authors: Mohamad Azhar , Zakaria Mohd Hasrol , Hamid Zarinah 
Published: December 2016

Purpose
The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia.

Design/methodology/approach
In this study, using proprietary tax audit data from the Inland Revenue Board of Malaysia (IRBM) on the 2011 tax returns of SMEs, the authors run a multiple regression analysis to examine the impact of location, agent, type of industry, size of enterprise and type of tax evasion on SMEs’ tax evasion in Malaysia.

Findings
The authors find that tax evasion among SMEs in Malaysia is the highest when the business is located in a suburban environment and has no tax agent. Tax evasion is also influenced by the size of the SME (micro or medium).

Originality/value
This study gives insight that the IRBM can use to aid its collection department in profiling SMEs that have a higher tendency to evade paying tax.
The Foreign Corrupt Practices Act and the benefits of voluntary disclosure
Authors: Leasure Peter 
Published: December 2016

Purpose
Various federal agencies have acknowledged that they would take voluntary disclosure of Foreign Corrupt Practices Act (FCPA) misconduct into account in assessing a transgressing company’s fines. However, several scholars questioned whether companies would actually receive that benefit. Previous research yielded the answer that companies do not get any benefit from voluntarily disclosing. The current study aims to revisit this area.

Design/methodology/approach
The present study uses a census approach where all FCPA cases will be analyzed. The present study also uses added control variables and different statistical approaches in an effort to answer the question of whether there is a benefit to voluntary disclosure.

Findings
The results here contradict previous findings and show that companies do actually receive a benefit to voluntary disclosure when the bribe promised or paid is under a certain amount. Once the bribe paid or promised surpasses this amount, the benefit to voluntary disclosure ceases.

Practical implications
Findings provide insight to companies facing possible FCPA violations.

Originality/value
Only one author attempted to answer the question of whether there was a benefit to voluntary disclosure. However, a subsequent study illuminated several flaws within that previous research. The current study is the first to provide a substantial answer to the question.
Integration-responsiveness framework: Indian IT subsidiaries in Mexico
Authors: Rao Pramila 
Published: December 2016

Purpose
This qualitative case study research describes the human resource management (HRM) practices of four leading Indian information technology (IT) subsidiaries located in Mexico. The purpose of this study is to understand the implementation of these practices from the global integration-local responsiveness perspective.

Design/methodology/approach
This study adopts a qualitative multiple case-design approach to compare HRM themes across multiple cases. This research was conducted with HRM leaders from December 2011 through August 2012. This research involved interviews with 50 per cent of the population of Indian IT companies in Mexico. The interviews were tape-recorded and transcribed to maintain the rigor of the research. This study also followed other guidelines to maintain validity and reliability in research.

Findings
The results indicate that each function has to be considered independently because of contextual factors. Recruitment and compensation are usually localized as cultural norms, and local laws dictate following domestic practices. Performance management and professional development follow the guidelines from the headquarters as these companies seek standardization of work-related behaviors among their global employees.

Practical implications
This study provides preliminary guidelines for global IT practitioners who may be interested in doing business in Mexico. This paper also details challenges and guidelines for IT multinationals planning to establish in Mexico as articulated by the respondents.

Originality/value
This can be considered a pioneer research, as no other research papers (either qualitative or empirical) have explored the HRM practices of Indian multinational subsidiaries in Mexico. This paper thus provides a preliminary step in understanding this cross-cultural literature in emerging markets.
Medical tourism in India – in whose interest?
Authors: Gola Swati 
Published: December 2016

Purpose
The present paper aims to analyse who actually benefits from the policies to promote international trade in healthcare services through medical tourism in India. It also assesses the implications of unfettered and unchecked medical tourism for public health policy-making.

Design/methodology/approach
The research methodology adopted in this paper is inter-disciplinary (socioeconomic and legal) and includes a mix of doctrinal and empirical qualitative research.

Findings
The present paper argues that in the absence of any baseline data in the public domain on inbound traffic of tourists visiting India on medical tourism, it is difficult to assess and evaluate the private sector claims and that the absence of any format for data collection, management and analysis results in questionable accountability and institutional fragmentation and non-coordination. Furthermore, it results in asymmetrical policy-making in areas like international trade, which may have unintended negative effects for public health.

Research limitations/implications
The research findings of the present paper will also assist other developing countries considering to promote medical tourism to learn lessons from India’s experiences.

Originality/value
The present paper uses the qualitative empirical research conducted by the author to analyse the state of affair of medical tourism in India.
Nation branding for foreign direct investment: an Integrative review and directions for research and strategy
Authors: Papadopoulos Nicolas , Hamzaoui-Essoussi Leila , El Banna Alia 
Published: December 2016

Purpose
This study aims to address a heretofore neglected area in research, nation branding, for the purpose of attracting foreign direct investment (FDI). It compares and contrasts the well-established literature on decision-making and location choice in FDI with studies in the nascent field of nation branding, with a view to developing directions for future research that result from the identification of research gaps at the intersection point between the two areas.

Design/methodology/approach
The study is based on a systematic and integrative review of several streams within the relevant literatures, from the theory of decision-making in FDI to the similarities and differences between advertising, promotion, branding and marketing for investment on the part of nations and sub- or supra-national places.

Findings
Each of the two areas is characterized by lack of consensus as to the principal factors that affect investor and nation decisions and actions, resulting in several knowledge gaps that need to be addressed by new research along the lines suggested in the study.

Research limitations/implications
A large number of avenues for potential future research are identified, from assessing the importance of target country image in location choice to the adverse effects arising from the emphasis on “promotion” rather than “marketing” on the part of places engaged in nation branding efforts.

Practical implications
The study examines several problems that affect the practice of nation branding for FDI and points to alternative approaches that may enhance place marketers’ effectiveness in their efforts to attract foreign capital.

Originality/value
Notwithstanding the global growth of FDI in volume and importance, and the omnipresence of nation branding campaigns to promote exports or attract tourism and investment, there has been virtually no research to date on the core issue, nation branding for FDI. The study uses a strategic perspective that highlights key nation branding issues related to FDI, and FDI issues related to nation branding, and suggests a comprehensive agenda for research in the future.
Strategies Snarks and stories: SME owner manager perceptions of business advisers
Authors: Ardley Barry , Moss Philip , Taylor Nick 
Published: December 2016

PurposeThis paper aims to examine the perceptions of small business entrepreneurs regarding the efficacy of external business advisers in delivering sustainable strategic and operational guidance.Design/methodology/approachThe research is interpretivist, exploring the narratives of small and medium-sized enterprise (SME) owner/managers in manufacturing. Five in-depth interviews were carried out, revealing a range of decision stories about the use of external business advisers.FindingsWhile there was some scepticism towards the use of advisers in certain situations, the research revealed that levels of trust, relationship building and the credibility of the consultant are substantial factors in determining whether the engagement is successful.Research limitations/implicationsAs a small-scale study, it would be worthwhile to examine the perceptions of additional entrepreneurs to business advisers to compare research findings.Practical implicationsPolicy regarding advice to small businesses should be framed in terms of the local context of the firm and its owner, rather than on broad and generalisable systems of business knowledge. Time and effort is required to build a sustainable relationship between advisers and owners, and it is recommended that particular attention be paid to the process.Social implicationsThe research suggests that potentially, industrial policy regarding current delivery of small business advice requires readjustments towards more of a relationship focus.Originality/valueLittle established research appears to exist in relation to the tendency or otherwise, for SME decision makers to pursue and use external advice. This paper helps to fill an important gap in the literature while offering some significant and nuanced insights into the perceptions of SME owner managers.
Bricolage in the marketing efforts of a social enterprise
Authors: Kannampuzha Merie Joseph , Suoranta Mari 
Published: December 2016

Purpose
The paper aims to understand how resource constraints are addressed in the development of a marketing strategy by a social enterprise.

Design/methodology/approach
The authors have used an in-depth case study of collaboration between a Finnish university and an Indian social enterprise as the methodology for the research in which the data were collected over a period of two years. The data involve semi-structured interviews, field notes and student reports.

Findings
The authors propose bricolage as a method of marketing ingenuity in resource-constrained social enterprises. Network bricolage and entrepreneurship education bricolage were identified as two mechanisms adopted to address resource constraints in the early stage of the development of a social enterprise. Further studies need to be conducted to test the applicability of network bricolage among a variety of small and medium-sized enterprises and start-ups. Bricolage could be explored in more detail as an alternative to resource leveraging to understand the marketing activities of social businesses in their initial stages.

Research limitations/implications
Network bricolage is a type of bricolage in which an entrepreneur utilizes existing personal and professional networks as a resource at hand. Although networking and resource leveraging imply that the founders of an organization pursue resources from previously unknown people, network bricolage involves already known contacts of the entrepreneur.

Practical implications
Another type of bricolage that observed by the authors was entrepreneurship education bricolage. A combination of students, business mentors and university resources such as faculty members was utilized as an ingenuity mechanism to develop creative solutions for a shortage of marketing resources.

Originality/value
The theoretical framework of entrepreneurial bricolage is applied in the context of the marketing of a social enterprise.
Effective techniques for the segmentation of academic library users
Authors: Yi Zhixian 
Published: December 2016

PurposeThe purpose of this paper is to examine how Australian academic librarians perceived effective techniques used to segment library users into smaller groups and the influencing factors for their perceptions of the used techniques.Design/methodology/approachAn online survey was sent to 400 academic librarians in 37 Australian universities and 230 (57.5 per cent) respondents completed and returned surveys. The descriptive and inferential statistics and content analysis method were used to analyse the collected data.FindingsA variety of effective techniques were utilised to segment library users. Library variables such as number of staff and number of library branches and human capital variables such as education level, years of present position, formally studying marketing and attending a workshop on marketing in the last five years were significant predictors of perceptions of the effective segmentation techniques used, but this study indicates that other predictors such as number of different library professional positions and years involved in all library services and demographical variables made no difference.Practical implicationsThis paper provides a useful overview of the effective techniques used to segment library users.Originality/valueThe value of this study is that librarians may utilise the results to better understand different techniques, to reflect on the effectiveness of the used techniques, and to balance the weight of the influencing factors. This will enable them to segment library users more effectively in the future.
The dance of change in libraries: a case study of FUM libraries merger in Iran
Authors: Akhshik Somaye Sadat , Parirokh Mehri 
Published: December 2016

Purpose
The purpose of this paper is to determine the effect of individual and organizational dimensions on creating the resistance to change according to the role of unlearning and knowledge stickiness in merging of libraries as planned change.

Design/methodology/approach
Borrowing from the Lewin’s field theory, knowledge stickiness theory and unlearning the framework of planned change process designed. The paper opted for a survey study using the questionnaire, five depth interviews and focus group discussion with librarians, middle and senior managers.

Findings
The paper provides empirical insights about pattern of planned change in the Ferdowsi University of Mashhad library. The role of knowledge stickiness and unlearning factors associated with process of planned change. It suggests that successful change act as overcoming forces of unlearning to knowledge stickiness on two dimensions: individual and organizational.

Research limitations/implications
Because of the chosen research case, the research results may lack statistical generalizability. Therefore, researchers are encouraged to test the proposed propositions further.

Originality/value
The importance of managing obsolescence knowledge in individual and organizational dimensions in process of planned change is highlighted as managerial point of view.
The orchestration of business models for territorial development
Authors: Pisano Vincenzo , Ferrari Elisa Rita , Fasone Vincenzo 
Published: December 2016

Purpose
This paper aims to investigate whether the competitiveness of a certain territory may be developed and maintained in the context of a global economy through the exploitation of its intrinsic value. The paper contributes to managerial literature by embracing a systemic perspective using business models (BMs) and adapting the original Osterwalder and Pigneur’s (2010) framework (canvas) to the specific context of territorial development.

Design/methodology/approach
The paper proposes a conceptual framework placing the territory and its actors in a dominant position. This choice allows us to look at BMs as the instruments of success of an entire territory (instead of a single firm as typically assessed in managerial literature) – a cooperating system. To do so, the authors build on previous works on “triple” and “quadruple helix”, which, although primarily focused on technological innovation, may also be used for more general aims such as guiding the specialization of a specific territory and supporting its economic sustainability. The paper contends that a BM might be the instrument to orchestrate actors’ (helices) cooperation by combining the focus on territories with a systemic perspective. Through the implementation of a common BM, each system should be able to orchestrate policies implemented by the different leading forces of the territory to assist processes of economic development.

Findings
The paper extends the literature on BMs conceptually linking its roots to the existing managerial literature on territory governance and networks. It offers a dual range of outcomes: first, it provides public policy makers with useful guidelines with regard to political, institutional, educational and entrepreneurial choices to be implemented for the development of a given geographical area; second, it examines the relational network linking the various actors of a territory, which are key to its growth and success.

Originality/value
This paper offers a new way for recovering/sustaining economically depressed areas. To the authors’ knowledge, BMs have never been used at territorial level, but only at firm level. They believe that, through this new view of BMs, policy makers can help each territory to express its intrinsic and peculiar value. By combining BMs with the concepts of triple and quadruple helix, the authors offer a new way to look at how governments, educational institutions and firms can cooperate to help a territory in finding and improving its intrinsic specialization.
Managing costs by business model: issues emerging from the case of E-Car
Authors: Giannetti Riccardo , Risso Laura , Cinquini Lino 
Published: December 2016

Purpose
The aim of this paper is to explore the managing of cost drivers using a business model (BM) design. Particularly, the paper explores the link between a BM and cost driver analysis adopting a service-dominant logic (SDL) perspective. The empirical domain addresses the dynamic and complex scenarios of electric cars, where many actors are involved, several marketing and technological aspects are still unclear and where the high cost of batteries delays the wide diffusion of electric vehicles. The paper explores how SDL could support the BM design and how the cost driver analysis and BM design are linked when the SDL perspective is adopted.

Design/methodology/approach
This paper analyses secondary data and findings collected by interviews performed with managers belonging to the automotive sector.

Findings
The results show that the BM design could be a solution to address cost problems and the cost driver analysis may play a role in formulating an economically sustainable BM. Splitting a product into a “package of services” can provide direction for research of an alternative BM design in an attempt to manage the impact of cost drivers and pursue economic sustainability.

Originality/value
This paper explores a topic that has not yet focused on cost management research, i.e. the link between BM and cost driver analysis adopting an SDL perspective.
Criminal business model and the governance of seized and confiscated businesses
Authors: Faldetta Guglielmo , Provenzano Carmelo 
Published: December 2016

PurposeThe main purpose of this paper is to analyze what happens to a business model when the governance of the focal organization changes, particularly when it has to re-shape its transactional network.Design/methodology/approachThe paper reviews literature on governance structure of criminal organizations and uses two case studies to show two different approaches in re-shaping the business transactional network after the seizure from Mafia organization.FindingsThe paper finds three different approaches about governance structure in criminal organizations and describes what happens to a business model when the governance of the focal organization changes as is the case of the seizure and confiscation of Mafia businesses. The paper shows that when a judicial administrator is able to effectively build a new transactional network, the business he manages can survive and can also give good performance.Research limitations/implicationsThe paper provides two business cases, but this is not enough to give empirical evidence; this could be provided through other case studies or through quantitative methods using surveys or data provided by the Italian courts.Practical implicationsThe paper has some potential managerial implications, in particular for the judicial administrator. He should encourage the construction of a new transactional network, first analyzing the existing network, going deeply into the content and the motivators of the relationships with the stakeholders, and deciding if such relationships can be re-formulated or must be left.Originality/valueThe originality of the paper is that it analyzes criminal organizations using well-known approaches, applying them to the case of seized and confiscated business.
Hyperthermia, Thermal Injuries, and Death from a Forced Convection Heat Source: A Case Report and Experimental Model
Authors: Fisher‐Hubbard Amanda O. , Sung LokMan , Hubbard Sean A. , Hlavaty Leigh 
Published: December 2016

AbstractHeat‐related deaths of children are most often encountered in the context of enclosed vehicles in summer months. Deviating from this, a 16‐month‐old boy was found unresponsive in a stroller that was placed adjacent to a space heater during mid‐winter. The cause of death was hyperthermia and thermal injuries. Manner of death determination was difficult due to alleged surrounding circumstances. To understand the time‐course of this child's injuries, a child death scene investigation was performed; the stroller and space heater were recovered. In a re‐enactment of the events, a slaughtered pig approximating the child's size was warmed using a water bath and placed in the stroller beside the space heater. Cutaneous temperature measurements showed rapid initial temperature rise with subsequent steady increases. Tanning of the skin was seen on periodic direct observations. Internal temperature monitoring illustrated steady increases. This experiment was essential in classifying the manner of death as homicide.
Self‐Identified Vampirism and Risk for False Positives: A Case Example of Team Homicide and Implications for Forensic Behavioral Science
Authors: Williams DJ 
Published: December 2016

AbstractHistorically, reported cases of self‐identified vampirism typically have been associated with psychopathology and sometimes a propensity for violence. However, scholars recently have noted a wide range of diverse practices and meanings that all fall under the general description of self‐identified vampirism. This brief report focuses on a homicide case (male and female partnered offenders), wherein a single victim was murdered and dismembered. Due to specific case evidence, there was controversy regarding whether or not the homicide was motivated by ritualistic self‐identified vampirism. Court documents were reviewed and assessed, and findings suggest that the evidence used to support assertions that homicidal motivations occurred due to ritualistic vampirism was misinterpreted due to the omission of a growing multidisciplinary literature on self‐identified vampirism. It is important for forensic experts to be aware of emerging research on alternative identities, including vampirism, that challenge traditional theories and assumptions.