bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax enforcement, corporate tax aggressiveness, and cash holdings
Authors: Wang Liangliang 
Published: November 2015

Purpose– The purpose of this paper is to investigate the association between corporate tax aggressiveness and cash holdings and that between corporate tax aggressiveness and the value of cash. Further, this study explores the impact of the tax enforcement level on the above associations.Design/methodology/approach– Under a Chinese special institutional background, this study constructs tax aggressiveness and tax enforcement measures. On this basis, using a sample of Chinese A-share listed companies over the period from 1990 to 2010, this study empirically tests the association between tax enforcement, corporate tax aggressiveness, and cash holdings.Findings– By empirically testing with Chinese listed companies as the sample, this paper finds the following: with the increase in the tax avoidance level, the precautionary incentives of cash, and the level of financial constraint likewise increase, which will make the level of firm cash savings increase. Meanwhile, although tax avoidance will induce lower transparency and higher agency costs, the marginal value of the cash held by the more aggressive firms is higher due to the higher market competition effect of the cash. Additional tests suggest that, the tax enforcement level can weaken the effect of tax avoidance on the transparency and agency problem; however, because the tax enforcement level can also increase the tax risk of the firm, the positive relation between firm’s tax avoidance and cash savings is strengthened correspondingly. On the value of cash holdings, the tax enforcement level can also make the marginal value of tax aggressive firms higher.Originality/value– First, this paper provides new evidence on the determinants of firm’s cash holdings from the perspective of cash savings. Second, this paper examines the association between Chinese firm’s tax aggressiveness and the value of cash, which not only provides evidence for the local tax literature but also has reference value for the foreign literature. Third, this paper has reference value for research on the association between corporate tax avoidance activities and other operating decisions. Finally, this paper not only provides new evidence on the association between tax enforcement and corporate governance, but also extends the prior literature on the association between corporate tax aggressiveness and cash holdings.
Which cues cause consumers to perceive brands as more global? A conjoint analysis
Authors: De Meulenaer Sarah , Dens Nathalie , De Pelsmacker Patrick 
Published: November 2015

Purpose
– The purpose of this paper is to investigate how the globalization (vs localization) of different cues (advertising copy, brand name, spokesperson, brand logo) influences consumers’ perceived brand globalness.

Design/methodology/approach
– The authors conducted conjoint analyses for two products differing in product category involvement (chocolates vs computer) with 200 consumers from the Netherlands. Additionally, based on cluster analysis, the authors divide respondents into two groups: local vs global consumer culture individuals, and the authors compare the results of the conjoint analysis for these two clusters.

Findings
– Advertising copy is most important in determining perceived brand globalness. The spokesperson and the brand logo determine perceived brand globalness more strongly for a low-involvement product, whereas the brand name is more important for a high-involvement product. Further, the spokesperson and the brand logo are relatively more important for global consumer culture individuals, while local consumer culture individuals find the brand name and advertising copy relatively more important.

Practical implications
– The most important cue to position a brand as global is the advertising copy. Brand managers of a low-involvement product and/or targeting global-minded consumers should concentrate on the spokesperson and the brand logo to position their brand. Managers of a high-involvement product and/or targeting local-minded people should focus on the brand name.

Originality/value
– While a number of researchers have emphasized the importance of perceived brand globalness for international consumer behavior, the present study is the first to the authors’ knowledge to investigate the relative importance of different cues in creating perceptions of brand globalness.
Export relational governance and control mechanisms
Authors: Yang Dorothy Liu , Ju Min , Gao Gerald Yong 
Published: November 2015

Purpose– The purpose of this paper is to examine the direct and interaction effects of relational governance and two control mechanisms, output control and process control in the context of international exchange relationships. Cross-border exchange relationships receive growing attention in the literature. Yet extant research has mainly examined single governance mechanisms. Among the few studies that investigate the interaction effects of relational governance and control mechanisms, some believe that the two mechanisms have conflicting effects, whereas others argue that they are complementary in nature.Design/methodology/approach– Based on a sample of 184 Chinese export ventures, the empirical paper adopts the hierarchical moderated multiple regression approach.Findings– The authors find that relational governance contributes positively to export performance, while output control leads negatively to export performance. The findings further suggest that output control complements relational governance to enhance export performance when combined. However, process control and relational governance substitute each other and reduce effectiveness when used simultaneously.Research limitations/implications– The study sheds new light on the ongoing debate about whether control mechanisms substitute or complement relational governance.Originality/value– The study is novel in addressing the issue of how relational governance interacts differently with two control mechanisms in the international exchange relationships.
Cross-cultural research in international marketing: clearing up some of the confusion
Authors: de Mooij Marieke 
Published: November 2015

Purpose– The purpose of this paper is to shed light on the discussion of cross-cultural research, in particular the use of dimensions of national culture, for international marketing.Design/methodology/approach– Discuss definitions of values and culture, analyze cultural models as to purpose and design and applications of models to international marketing.Findings– International marketers benefit from applying dimensions of national culture, but researchers make mistakes in applying and interpreting such dimensions, thus discrediting useful means of research for international marketing.Practical implications– Researchers should understand the problems of multi-level research and interpret dimensions better when using them for research.Originality/value– The value of this paper is in clearing up some of the misunderstandings about dimensions of national culture.
An initial field trial of a haptic navigation system for persons with a visual impairment
Authors: Innala Ahlmark Daniel , Prellwitz Maria , Röding Jenny , Nyberg Lars , Hyyppä Kalevi 
Published: November 2015

Purpose
– The purpose of this paper is to describe conceptions of feasibility of a haptic navigation system for persons with a visual impairment (VI).

Design/methodology/approach
– Six persons with a VI who were white cane users were tasked with traversing a predetermined route in a corridor environment using the haptic navigation system. To see whether white cane experience translated to using the system, the participants received no prior training. The procedures were video-recorded, and the participants were interviewed about their conceptions of using the system. The interviews were analyzed using content analysis, where inductively generated codes that emerged from the data were clustered together and formulated into categories.

Findings
– The participants quickly figured out how to use the system, and soon adopted their own usage technique. Despite this, locating objects was difficult. The interviews highlighted the desire to be able to feel at a distance, with several scenarios presented to illustrate current problems. The participants noted that their previous white cane experience helped, but that it nevertheless would take a lot of practice to master using this system. The potential for the device to increase security in unfamiliar environments was mentioned. Practical problems with the prototype were also discussed, notably the lack of auditory feedback.

Originality/value
– One novel aspect of this field trial is the way it was carried out. Prior training was intentionally not provided, which means that the findings reflect immediate user experiences. The findings confirm the value of being able to perceive things beyond the range of the white cane; at the same time, the participants expressed concerns about that ability. Another key feature is that the prototype should be seen as a navigation aid rather than an obstacle avoidance device, despite the interaction similarities with the white cane. As such, the intent is not to replace the white cane as a primary means of detecting obstacles.
What has happened today? Memory visualisation of a robot companion to assist user’s memory
Authors: Saez-Pons Joan , Syrdal Dag Sverre , Dautenhahn Kerstin 
Published: November 2015

Purpose
– Memory deterioration is one of the most common cognitive issues associated with ageing. Not being able to remember daily routines (e.g. taking medicine) poses a serious threat to personal independence. Smart homes combined with assistive robots have been suggested as an acceptable solution to support the independent living of the older people. The purpose of this paper is to develop a memory visualisation tool in robots and smart houses following the hypothesis that the use of memory aids will have a positive effect on the cognitive capabilities of older people.

Design/methodology/approach
– This paper describes the iterative development process and evaluation of a novel interface to visualise the episodic memory of a socially assistive robotic system which could help to improve the memory capabilities of older users. Two experimental studies were carried out to assess usability, usefulness and envisaged use of such a system.

Findings
– Results show that users find a memory tool for the robot useful to help them remember daily routines and when trying to recall previous events. Usability results emphasise the need to tailor the memory tool to specific age ranges.

Originality/value
– The research to date provides support that for assistive robots to be a truly useful tool, they must be able to deliver episodic memory visualisation tools that enhance day-to-day living (i.e. environmental information, data on the robot’s actions and human-robot interaction episodes). Equipping a robotic companion with a novel memory visualisation tool for episodic memory is an excellent opportunity to have a robot provide such a functionality (cognitive prosthetics).
Banking on experiments?
Authors: Dufwenberg Martin 
Published: November 2015

Purpose– How can laboratory experiments help us understand banking crises, including the usefulness of various policy responses? After giving a concise introduction to the field of experimental economics more generally, the author attempts to provide answers. The paper aims to discuss this issue.Design/methodology/approach– The author discusses methodology and surveys relevant work.Findings– History is often too complicated to be meaningfully revamped or modified in the lab, for purposes of insight-by-analogy. But as people argue about how to understand financial history, they bring ideas to the table. It is possible and useful to test the empirical relevance of these ideas in lab experiments.Originality/value– The paper pioneers broad discussion of how lab experiments may shed light on banking crises.
Do expectations and decisions respond to monetary policy?
Authors: Petersen Luba 
Published: November 2015

Purpose
– The purpose of this paper is to explore the ability of monetary policy to generate real effects in laboratory general equilibrium production economies.

Design/methodology/approach
– To understand why monetary policy is not consistently effective at stabilizing economic activity, the author vary the types of agents interacting in the economy and consider treatments where subjects are playing the role of households (firms) in an economy where automated firms (households) are programmed to behave rationally.

Findings
– While the majority of participants’ expectations respond to monetary policy in the direction intended, subjects do form expectations adaptively, relying heavily on past variables and forecasts in forming two-steps-ahead forecasts. Moreover, in the presence of counterparts that are boundedly rational, forecast accuracy worsens significantly. When interacting with automated households, updating firms’ prices respond modestly to monetary policy and significantly to anticipated marginal costs and future prices. The greatest deviations in behavior from theoretical predictions arise from human households (HH). Households persistent oversupply of labor and under-consumption is attributed to precautionary saving and debt aversion. The results provide evidence that the effects of monetary policy on decision making hinge on the distribution of indebtedness of households.

Originality/value
– The author present causal evidence of the effects of potential bounded rationality on agents’ consumption and labor decisions.
How hospitalists work to pull healthcare teams together
Authors: Chesluk Benjamin , Bernabeo Elizabeth , Reddy Siddharta , Lynn Lorna , Hess Brian , Odhner Thor , Holmboe Eric 
Published: November 2015

Purpose
– The purpose of this paper is to document everyday practices by which hospitalist physicians negotiate barriers to effective teamwork.

Design/methodology/approach
– Ethnographic observation with a sample of hospitalists chosen to represent a range of hospital and practice types.

Findings
– Hospitals rely on effective, interprofessional teamwork but typically do not support it. Hospitalist physicians must bridge the internal boundaries within their hospitals to coordinate their patients’ care, but they face challenges – scattered patients, fragmented information, uncoordinated teams, and unreliable processes – that can impact the timeliness and safety of care. Hospitalists largely rely on personal presence and memory to deal with these challenges. Some invent low-tech supports for teamwork, but these are typically neither tested nor shared with others. Formal support for teamwork, primarily case management rounds, is applied unevenly and may not be respected by all team members.

Research limitations/implications
– The findings are drawn from observation over a limited period of time with a small, purposefully chosen sample of physicians and hospitals.

Practical implications
– Hospitals must recognize the issues hospitalists and other providers face, evaluate and disseminate supports for teamwork, and make interprofessional teamwork a core feature of hospital design and evaluation.

Originality/value
– The authors show the nuances of how hospitalists struggle to practice teamwork in a challenging context, and how the approaches they take (relying on memory and personal presence) do not address, and may actually contribute to, the system-level problems they face.
Research “push”, long term-change, and general practice
Authors: Morden Andrew , Brooks Lauren , Jinks Clare , Porcheret Mark , Ong Bie Nio , Dziedzic Krysia 
Published: November 2015

Purpose
– Intervention evaluations have not always accounted for long-term implementation of interventions. The purpose of this paper is to explore implementation of a primary care intervention during the lifespan of the trial and beyond.

Design/methodology/approach
– Eight general practices participated in the trial (four control and four intervention). In-depth interviews (with nine GPs and four practices nurses who delivered the intervention) and observation methods were employed. Thematic analysis was utilized and Normalization Process Theory (NPT) constructs were compared with emergent themes.

Findings
– Macro-level policy imperatives shaped practice priorities which resulted in the “whole system” new intervention not being perceived to be sustainable. Continued routinization of the intervention into usual care beyond the lifespan of the funded study was dependent on individualized monitoring and taking forward tacit knowledge.

Research limitations/implications
– The authors discuss the implications of these findings for sociological theories of implementation and understanding outcomes of research led complex interventions.

Originality/value
– The study describes the complex interplay between macro processes and individual situated practices and contributes to understanding if, how, and why interventions are sustained beyond initial “research push”. The value of the study lies in describing the conditions and potential consequences of long-term implementation, which might be translated to other contexts.
Managing different forms of distances in Dutch healthcare organizations
Authors: Stoopendaal Annemiek 
Published: November 2015

Purpose– Dichotomous “gap” thinking about professionals and managers has important limits. The purpose of this paper is to study the specific ontology of “the gap” in which different forms of distances are defined.Design/methodology/approach– In order to deepen the knowledge of the actual day-to-day tasks of Dutch healthcare executives an ethnographic study of the daily work of Dutch healthcare executives and an ontological exploration of the concept “gap” was provided. The study empirically investigates the meaning given to the concept of “distance” in healthcare governance practices.Findings– The study reveals that healthcare executives have to fulfil a dual role of maintaining distance and creating proximity. Coping with different forms of distances seems to be an integral part of their work. They make use of four potential mechanisms to cope with distance in their healthcare organization practices.Originality/value– The relationship between managers and professionals is often defined as a dichotomous gap. The findings in this research suggest a more dynamic picture of the relationship between managers and professionals than is currently present in literature. This study moves “beyond” the gap and investigates processes of distancing in-depth.
Hospital management training for the Eastern Mediterranean Region: time for a change?
Authors: Rabbani Fauziah , Hashmani Farah Naz , Mukhi Aftab A Ali , Gul Xaher , Pradhan Nousheen , Hatcher Peter , Farag Mounir , Abbas Farhat 
Published: November 2015

Purpose
– The WHO Eastern Mediterranean Regional Office has emphasized health system strengthening among the top five strategic priorities. One of the integral elements of health systems are the hospitals. The purpose of this paper is to review the need for formalized training in hospital management to improve the quality of care.

Design/methodology/approach
– Literature review and hands on experience of conducting a regional training in hospital management for Eastern Mediterranean Region (EMR) countries.

Findings
– Majority of patients in EMR bypass Primary Health Care facilities due to inadequate quality of services and prefer seeking specialized care at a tertiary level. There is mounting evidence of mediocre to poor patient satisfaction due to inefficient health care practices in hospitals of EMR. Strengthening the management capacity of the hospitals through a formal training programme is therefore necessary for improving the performance of health care delivery and the overall health system. Hospital management encompasses hospital planning and operational activities including development and implementation of organizational strategies to ensure adequate numbers and quality of trained human resources and effective financial management, disaster management, health management information system utilization, support services, biomedical engineering, transport and waste management. Such training will prepare health care professionals with leadership skills to deliver quality hospital services.

Originality/value
– This is one of the first papers emphasizing the need for a formal structured regional training in hospital management for the countries of EMR. A modular incremental training approach developing an EMR Credit Transfer and Accumulation system is proposed.
Responses to professional identity threat
Authors: van Os Annemiek , de Gilder Dick , van Dyck Cathy , Groenewegen Peter 
Published: November 2015

Purpose– The purpose of this paper is to explore sensemaking of incidents by health care professionals through an analysis of the role of professional identity in narratives of incidents. Using insights from social identity theory, the authors argue that incidents may create a threat of professional identity, and that professionals make use of identity management strategies in response to this identity threat.Design/methodology/approach– The paper draws on a qualitative analysis of incident narratives in 14 semi-structured interviews with physicians, nurses, and residents at a Dutch specialist hospital. The authors used an existing framework of identity management strategies to categorize the narratives.Findings– The analysis yielded two main results. First, nurses and residents employed multiple types of identity management strategies simultaneously, which points to the possible benefit of combining different strategies. Second, physicians used the strategy of patronization of other professional groups, a specific form of downward comparison.Research limitations/implications– The authors discuss the implications of the findings in terms of the impact of identity management strategies on the perpetuation of hierarchical differences in health care.Practical implications– The authors argue that efforts to manage incident handling may profit from considering social identity processes in sensemaking of incidents.Originality/value– This is the first study that systematically explores how health care professionals use identity management strategies to maintain a positive professional identity in the face of incidents. This study contributes to research on interdisciplinary cooperation in health care.
Firm-level determinants of job creation by SMEs: Swedish empirical evidence
Authors: Yazdanfar Darush , Öhman Peter 
Published: November 2015

Purpose
– Using a resource-based approach, the purpose of this paper is to examine the effects of the firm-level determinants financial leverage and liquidity on job creation at small and medium-sized enterprises (SMEs) in six industry sectors in Sweden.

Design/methodology/approach
– The generalized method of moments system model was used to analyse an extensive panel data set of 26,721 Swedish SMEs over the 2008-2011 period.

Findings
– The empirical results indicate that job creation is positively related to SMEs’ financial leverage and liquidity, and to their size and age. SMEs’ financial leverage and size are the most important firm-level determinants of job creation. Although there are differences between industry sectors, the results confirm the general pattern of the effect of financial leverage and liquidity on job creation.

Research limitations/implications
– Due to the importance of job creation for economic growth, the relationship between SMEs’ capital structure and job creation should be of interest to researchers, practitioners, and policymakers. In investigating the importance of financial leverage and liquidity to labour demand dynamics, this study analyses the firm-level factors that influence job creation by SMEs.

Originality/value
– Since there is limited empirical research focusing on this relationship at firm level in the context of SME, the current research aims at investigating the determinants of job creation at the firm level empirically.