bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax non-compliance among SMCs in Malaysia: tax audit evidence
Authors: Azrina Mohd Yusof Nor , Ming Ling Lai , Bee Wah Yap 
Published: November 2014

Purpose– The pervasiveness of tax non-compliance remains a serious concern to most tax authorities around the world. The negative impact of tax non-compliance on the economy and the evolving nature of the Malaysian corporate tax system have motivated this study. The purpose of this paper is to examine the determinants of corporate tax non-compliance among small-and-medium-sized corporations (SMCs) in Malaysia.Design/methodology/approach– This study used economic deterrence theory to analyze and test 375 tax-audited cases finalized by the Inland Revenue Board of Malaysia in 2011.Findings– Multiple regression results revealed that marginal tax rate, company size and types of industry exerted significant effects on corporate tax non-compliance. The services and construction industries were noted to be the predominant industries engaged in tax non-compliance. The amount of concealed income unearthed during tax audit indicates clearly that there is widespread tax non-compliance in Malaysia and the quantum of tax lost through tax non-compliance is quite high.Research limitations/implications– This study only sampled SMCs audited in 2011, hence, care has been exercised in generalizing the findings.Practical implications– This study affirms that marginal tax rate, company size and types of industry are the main factors influencing compliance behavior of SMCs. The findings provide important insights not only to the Malaysian tax authority, but also to tax authorities and tax researchers in other parts of the world given that tax non-compliance of SMCs is a prevalent and universal problem. For example, with regard to the finding that marginal tax rate and company size are linked to non-compliance, it can be surmised that tax authorities ought to divert resources to firms with such characteristics when conducting audits.Originality/value– Most tax research tax examining corporate tax non-compliance used financial data from annual reports to predict tax non-compliance, which are not very accurate. This study used actual tax audit cases obtained from the tax authority which are reflective of the actual situation. This study complements the scant existing literature by empirically evaluating the factors that influenced corporate tax non-compliance in a developing country like Malaysia.
Lost revenues associated with going concern modified opinions in the Swedish audit market
Authors: Svanberg Jan , Öhman Peter 
Published: November 2014

Purpose
– The purpose of this paper is to examine the costs to audit firms in terms of lost revenues of losing small clients due to auditor switching or client bankruptcy after issuing first-time going concern modified opinions.

Design/methodology/approach
– A population of small Swedish companies receiving first-time going concern modified opinions in 2009 was examined to determine the effects two years later compared with a matched sample of financially stressed companies that had not received going concern modified opinions.

Findings
– The results indicate that both auditor switching and client bankruptcy are positively related to receipt of going concern modified opinions. Furthermore, the authors find empirical evidence that auditors issuing first-time going concern modified opinions lose proportionately more fees through auditor switching and client bankruptcy than do auditors not issuing such opinions to financially stressed clients. Finally, the authors found that the going concern modified opinions issued by Big 4 firms are no more harmful to clients than are those issued by other audit firms.

Research limitations/implications
– The authors recognize a limitation of this study regarding the choice of control companies. Although the authors attempted to find similarly sized and similarly financially stressed companies from the same industries as those companies in the test group, the authors may have missed other variables relevant to auditor switching or client bankruptcy.

Practical implications
– A practical implication for the audit profession is the increased awareness of the fact that the financial dependence issues reported in this study extend to auditors with small client companies.

Originality/value
– This is the first study to examine fees lost due to auditor switching and client bankruptcy caused by going concern modified opinions in a population of small companies. It contributes to the mixed evidence presented in previous research as to the extent to which going concern modified audit opinions are self-fulfilling prophecies.
Building cooperative capacity: the specialty coffee sector in Nicaragua
Authors: Poole Nigel , Donovan Jason 
Published: November 2014

Purpose
– Within the context of widespread donor support for producer organizations, the purpose of this paper is to examine the impact of interventions aimed at rescuing a failed cooperative and improving performance and business linkages between grower-suppliers and international markets through enterprise development.

Design/methodology/approach
– The paper reports a case study of a Nicaraguan coffee cooperative, Soppexcca, which received substantial donor support at the time of the international coffee crisis between 1999 and 2004. The study used a framework of organizational structure, strategy, empowerment, and performance to assess business performance and sustainability. Quantitative and qualitative data collection focussed on asset building and changes during the period 2005-2009.

Findings
– Soppexcca achieved major advances in asset building. External interventions played a pivotal role in building organizational capacity to respond to buyers’ demands and market-related shocks. Support was received not only from donors but also from supply chain partners and third-sector organizations. However, important gaps remain, and addressing these gaps requires changes in Soppexcca and sustained support.

Research limitations/implications
– As a case study, findings cannot be readily generalized but the implications will be of significance beyond the coffee sector in Nicaragua, wherever and in whatever sector building cooperative capacity is an important development objective.

Social implications
– Experience with Soppexcca shows that the creation of sustainable collective organizations is a long-term process, particularly in respect of building human capital.

Originality/value
– The paper examines enterprise development using concepts of capital asset formation and cooperative performance, and argues the significance of effective links between value chain stakeholders as well as internal cooperative performance.
Investment responses to third-party market facilitation in Armenia
Authors: Shanoyan Aleksan , Brent Ross R. , R. Gow Hamish , Christopher Peterson H. 
Published: November 2014

Purpose– The purpose of this paper is to assess the role of a third-party market facilitation strategy in creating sustainable market linkages and revitalizing an important agri-food sector in a developing country setting. More specifically, this study evaluates a third-party facilitator’s ability to assist producers and processors in developing internal private enforcement mechanisms through stimulating investments in relationship-specific assets.Design/methodology/approach– This paper uses mixed methods approach. The research is grounded by a case study of the USDA Marketing Assistance Program (MAP) in the Armenian dairy industry. Qualitative evidence from the case study is combined with data from a survey of 745 Armenian dairy farmers to examine the impact of participation in the USDA MAP-facilitated marketing channel on farm-level investments.Findings– The main results indicate that over the four-year period of the USDA MAP facilitation of dairy supply chain, farms linked to the formal milk marketing channel have invested in approximately twice as many assets specific to milk production compared to farms in the informal channel. This finding supports the hypothesis that third-party market facilitation strategy pursued by the USDA MAP has stimulated investments in private enforcement capital between dairy producers and processors and implies that an external third-party market facilitator can play an important role in enhancing performance of supply chain linkages.Originality/value– These findings and the lessons from the case of USDA MAP contribute to better understanding of third-party market linkage facilitation strategies and will be useful for the development community and agribusiness decision makers.
Poor adherence to the mental capacity act and premature death
Authors: Heslop P. , Blair P. , Fleming P. , Hoghton M. , Marriott A. , Russ L. 
Published: November 2014

Purpose
– The purpose of this paper is to report the findings of the Confidential Inquiry into premature deaths of people with intellectual disabilities (CIPOLD) in relation to the Mental Capacity Act (England and Wales) (MCA) 2005.

Design/methodology/approach
– CIPOLD reviewed the deaths of all known people with intellectual disabilities (ID) aged four years and over who had lived in the study area and died between 2010 and 2012.

Findings
– The deaths of 234 people with ID aged 16 years and over were reviewed. There were two key issues regarding how the MCA was related to premature deaths of people with ID. The first was of the lack of adherence to aspects of the Act, particularly regarding assessments of capacity and best interests decision-making processes. The second was a lack of understanding of specific aspects of the Act itself, particularly the definition of “serious medical treatment” and in relation to Do Not Attempt Cardiopulmonary Resuscitation guidelines.

Research limitations/implications
– CIPOLD did not set out to specifically evaluate adherence to the MCA. It may be that there were other aspects relating to the MCA that were of note, but were not directly related to the deaths of individuals.

Practical implications
– Addressing the findings of the Confidential Inquiry in relation to the understanding of, and adherence to, the MCA requires action at national, local and individual levels. Safeguarding is everyone's responsibility, and in challenging decision-making processes that are not aligned with the MCA, the authors are just as effectively protecting people with ID as are when the authors report wilful neglect or abuse.

Originality/value
– CIPOLD undertook a retrospective, detailed investigation into the sequence of events leading to the deaths of people with ID. To the authors’ knowledge, this is the first time that such research has associated a lack of adherence to the MCA to premature deaths within a safeguarding framework.
An integrated science course moves online: four concurrent perspectives
Authors: E. Major Amanda , Raj Chaudhury S. , M. Gilbertson Betsy , T. King Jr David 
Published: November 2014

Purpose
– The purpose of this paper is to understand the lived experiences from the voice of the authors (a science professor, an instructional designer, a distance learning doctoral intern, and a distance learning director) in the process of transitioning a face-to-face science course to online modality at a large, research university.

Design/methodology/approach
– The method of this qualitative inquiry involves a personal narrative approach in which the authors reflect on their experiences of this process and analyze it through writing.

Findings
– The findings examine the challenges of moving a traditional course online and reiterate the value of a team approach to ensure its quality. The narrative offers clarity to the different phases of such a project and can enhance decision making among those involved in course design and delivery, as well as administrators incentivizing the conversion of traditional courses to the online modality.

Practical implications
– Online education has emerged as a viable solution. The challenges and rewards of transitioning face-to-face courses to distance learning modalities are well documented, even for a senior science educator.

Social implications
– Universities face several modern day challenges, including reductions in state appropriations, lack of available space for classes, challenges of engaging a technologically savvy generation, and preparing students for a global marketplace.

Originality/value
– To support faculty members’ transition to online education, universities offer instructional design support, where ideas are exchanged with faculty members to ensure pedagogically sound and engaging distance learning. The authors conclude with recommendations for both practice and future research in the area of practice and process improvement for diffusion of online courses at traditional universities, one course at a time. This is important to those beginning to transition course offerings online.
Curriculum design, development and implementation in a transnational higher education context
Authors: Tian Xuemei , Martin Bill 
Published: November 2014

Purpose–The purpose of this paper is to report on an applied research project involving the application of core learning and pedagogical theory to a specific unit in a transnational undergraduate business course.Design/methodology/approach– The project sought to collect data and learning experiences based upon intensive literature reviews and a combined quantitative-qualitative research method. Established research constructs and recent lessons from the literature were applied to the two-year reform cycle of an undergraduate business unit.Findings– The findings validated the research constructs and frameworks employed and reinforced the case for enhancing the nexus between alignment, student motivation, active learning and the international-transnational perspective. Despite initiatives to engender openness and interactivity in the classroom, including dynamic and innovative approaches to communication and content delivery neither the operation of the class nor the eventual performance of the students lived up to expectations.Research limitations/implications– The research was limited to the experiences of three different cohorts of students on the same unit over a two-year period. Implications are that the same research method and approach are valid for other units either in the same faculty or across faculties.Practical implications– Serves as an example of what can and cannot be achieved by academics seeking to align their teaching and research activities on a relatively modest basis.Social implications– Raises questions as to the social dimension to transnational higher education courses.Originality/value– While not entirely original, the paper adds value in the form of “lessons learned” from an applied classroom-based research.
Corporate governance in Kenya's public universities
Authors: Mwanzia Mulili Benjamin 
Published: November 2014

Purpose– The purpose of this paper is to explore the corporate governance practices adopted by public universities in Kenya, itself a developing country. Corporate governance practices in Africa, especially the sub-Saharan part, are weak and limited research has been done in this area.Design/methodology/approach– The researcher adopted the realism paradigm and relied on qualitative data obtained from five case study organizations. A total of 15 informants were interviewed. The data were recorded, transcribed and subjected to content analysis using the NVIVO software.Findings– The researcher established that the governance of the said institutions is constrained by numerous challenges that include, among many others, large student numbers, overstretched facilities, insufficient government support, inadequate induction of new staff, resistance to change and cultures that support impunity on the part of some non-performing employees.Practical implications– This research recommends several strategies that can be used to improve the governance of the said institutions and, by extension, that of similar institutions in developing countries.Originality/value– The study provides empirical evidence to support the proposition that different corporate governance theories, such as the stakeholders theory, political theory and resource dependency theory, can be used simultaneously by the same firm. On this basis, the research suggests the adoption of a combined theory of corporate governance.
The role of peer-learning and formative assessment in effective engineering learning environments
Authors: A.B. Hassan Osama 
Published: November 2014

Purpose
– The purpose of this paper is to investigate the role of peer learning and formative assessment as two creative learning methods in engineering learning environments. The results show that both models have yielded promising results with regard to meeting the criteria for the expected learning outcomes of the curriculum. However, the integrated model has resulted in better results than the model of formative assessment. The paper discusses also some practical and theoretical aspects related to the learning models.

Design/methodology/approach
– It is advanced two general learning models; in the first model, the formative assessment is integrated with peer learning and in the second one, the formative assessment is solely used to enhance the learning. A field case study is conducted to investigate the effect of using the learning models on the expected learning outcomes of the students in an engineering course.

Findings
– The results show that both learning models have yielded promising results with regard to meeting the criteria for the expected learning outcomes of the curriculum. However, the integrated model has resulted in better results than the model of formative assessment.

Research limitations/implications
– The two models can be applied for the engineering course that has both practical and theoretical aspects. It is expected that areas of expertize in engineering education can be developed very well with the models.

Practical implications
– The results show that the two learning models have yielded promising results with regard to meeting the criteria for the expected learning outcomes of the curriculum and that formative assessment link to good learning practice does indeed give improved learning.

Social implications
– Increase the effectiveness of learning in engineering education.

Originality/value
– Case study based on observation and planning.
The impact of AACSB accreditation on the autonomy and costs of limited resource institutions whose missions are primarily teaching
Authors: Bieker Richard 
Published: November 2014

Purpose– The purpose of this paper is to evaluate the impact of AACSB accreditation on the autonomy and costs of limited resource institutions whose missions are primarily teaching.Design/methodology/approach– To evaluate the research questions, a content analysis of all publications in the EBSCO Business Source Premier Database for the period January 1, 1990 through December 15, 2012 was conducted.Findings– The findings indicate that in the process of becoming AACSB accredited, faculty members of the subject institutions shift their focus more toward research and less toward teaching activities, and that the institutions become less autonomous and more like their benchmark AACSB institutions. In addition, the costs of AACSB accreditation are likely to be significant for the subject institutions.Research limitations/implications– The findings of the study point to the need for additional theoretical and empirical research related to the research questions. First, there is a need to formulate a conceptual framework for clearly identifying and measuring the implicit and explicit costs, including all of the opportunity costs, associated with accreditation. In addition, there is a compelling need to develop a conceptual framework and measurement system that will allow business schools to better assess their quality and productivity. For limited resource institutions whose missions are primarily teaching this system should comport with the schools’ teaching missions.Practical implications– The findings suggest that the subject institutions seeking AACSB accreditation should carefully consider a number of questions before pursing accreditation. First, is the institution's mission congruent with AACSB standards or will its mission have to be changed? If AACSB accreditation is deemed to be appropriate, how will the associated changes in resource needs and resource allocation serve to further the institution's mission? And, what are the incremental costs of accreditation, and does the institution have the resource base to sustain accreditation?Originality/value– The study is the first to conduct a detailed content analysis to evaluate some of the costs and benefits of AACSB accreditation for limited resource institutions whose missions are primarily teaching.
Merging research, conservation and community engagement
Authors: Borona Gloria , Ndiema Emmanuel 
Published: November 2014

Purpose– Archaeological, palaeontological and geological research has been conducted in Kenya for many years. These research efforts have resulted in exceptional depth of understanding of the region's cultural heritage including those with rock art. Unfortunately, very few of the research programmes have engaged communities as active participants in conservation and consumers of the research findings. The purpose of this paper is to report how collaboration between the National Museums of Kenya and the Trust of African Rock Art (TARA) is creating a link between research, conserving heritage and community engagement.Design/methodology/approach– An overview of two rock art tourism community projects undertaken by TARA will reveal that engaging communities and disseminating research findings does not only foster preservation of sites but is critical in transforming rock art sites into economic endeavours whose outcomes are providing alternative livelihoods.Findings– Community engagement remains the only viable way of ensuring long-term conservation of heritage sites going forward.Originality/value– TARA is the only organization conducting this kind of work in the African continent. This case study therefore, provides authentic information on local community involvement as a conservation strategy in the African context.