bluuebunny/crossref_metadata_2025_split huggingface dataset:
Taxation determinants of fiscal corruption: evidence across countries
Authors: Richardson Grant 
Published: July 2006

PurposeThe purpose of the study is to investigate the extent to which taxation variables explain differences in fiscal corruption (FISC) across countries.Design/methodology/approachThe study employs an empirical research design, utilizing cross‐country data for all of the relevant variables of interest. The hypotheses of the study are tested using both univariate and multivariate statistical testing approaches.FindingsBased on a sample of 48 countries, and after controlling for economic development (bureaucratic compensation), size of government and democracy, the regression results indicate that the lower the level of tax evasion (TEVA) and tax law complexity (TLAWC), and the higher the level of self‐assessment, the lower is the level of FISC in a country. These regression results remain quite robust after considering many different regression model specifications.Research limitations/limitationThe study has several limitations, including a relatively small country sample size and potential measurement error for several of the variables.Practical implicationsThe results of the study could lead to more effective country tax administrations, particularly in terms of tax revenue collection.Originality/valueThis represents one of the first empirical studies to systematically investigate the extent to which taxation variables explain differences in FISC across countries, hence it fills a major gap in the literature about FISC internationally.
Disclosure and sharing of sensitive information: a US securities regulatory perspective
Authors: Rutledge G. Philip 
Published: July 2006

PurposeThe purpose of this paper is to examine from a US regulatory perspective various statues, rules and policies which affect how securities regulators in the US may disclose and share information.Design/methodology/approachThis paper identifies and examines specific federal and state statutes, regulations and case law affecting the ability of federal and state securities regulators to share public and non‐public information.FindingsThe findings are that state and federal regulators in the US have wide latitude to obtain information (including use of subpoena power even if no violation of US law is alleged) on behalf of a foreign securities regulator, or one by one state jurisdiction on behalf of another state jurisdiction. There appears to be less restriction on state securities regulators from sharing non‐public information with other governmental entities and self‐regulatory organizations. Information sharing is trending toward informal arrangements rather than formal treaties with cumbersome protocols.Practical implicationsThis paper provides a “roadmap” for persons interested in finding publicly available information in the US about companies which have issued securities in the US. It also explains how non‐public information may be shared between securities regulators.Originality/valueRegulators, individuals and government departments interested in public policy matters will benefit from a review of US laws designed to facilitate the exchange of non‐public information in an effort to protect the integrity of the public securities markets.
Methodological innovation and effective action
Authors: Biagioli Antonello 
Published: July 2006

PurposeThe purpose of this paper is to develop reflections on the contribution that innovative research and proper methodology can give to the fight against financial and economic crime, mentioning some potential instances of concrete application deriving from the Italian financial intelligence unit's experience and know‐how.Design/methodology/approachThe paper sketches the Italian system's main feature and the UIC's main aim, which is not to run after the single criminal, but rather to find out how a pathology reveals itself because this may be the starting point for further investigative actions. It shows how over time UIC focused on developing special abilities and proper instruments, to search for significant clues of money laundering and terrorist financing phenomena, which deserve the enforcement's attention. Meeting this challenge requires commitment, and a continuous effort of research and methodological refinement.FindingsJust reacting to financial crime (through the traditional means of investigation, information exchange, international co‐operation, punishment, etc.) is not enough. We need to prevent it, preserving the system from its threat. A better knowledge will allow us to model, simulate and forecast criminal action more accurately, and to intervene more properly to prevent it. Collecting and crossing information from different aspects and approaches allow the transformation of information into systemic knowledge, which in turn we can use for developing further information.Research limitations/implicationsThe computing power and speed, the use of “intelligent” search engines and the application of statistical methodologies interact to derive meaningful pictures, to give shape to decisive conditions and descriptive indications. Different, complementary approaches have been worked out by aiming at modelling illicit behaviour directly.Practical implicationsSynergies are essential in this regard. For these goals to be achieved, the contribution from everyone's expertise and knowledge is precious and may prove crucial. Co‐operative relationships have to be developed with similar qualified national and international research centres.Originality/valueThe paper addresses regulators, enforcers and academics, showing how they can take advantage of developing synergies between innovative methodology and their specific expertise in the field of anti‐money‐laundering and anti‐terrorism‐financing action.
M‐commerce to support the implementation of a responsive supply chain network
Authors: Lau Henry C.W. , Lee Carman K.M. , Ho G.T.S. , Ip W.H. , Chan Felix T.S. , Ip Ralph W.L. 
Published: July 2006

PurposeThis paper proposes an infrastructure of a responsive supply chain network, focusing on the deployment of the m‐commerce technology which transforms a traditional supply chain network to be more effective in coping with market changes.Design/methodology/approachThe proposed supply chain infrastructure embraces the concepts of distributed object technology, wireless markup language (WML), and extensible markup language (XML) schema to enable efficient data exchange among various data objects which reside in distributed platforms over geographically‐isolated regions, thereby leveraging the responsiveness of the entire supply chain network. A case study is conducted to evaluate the feasibility of the proposed model.FindingsRecent studies have found that wireless technology, mobile computing and internet programming techniques drive the development of mobile solution in various industries. Apart from location tracking of goods as well as relevant services, m‐commerce is able to play an important role to enhance the performance of a supply chain network, which is concerned with the proper monitoring of suppliers and production circles, encompassing a wide spectrum of value chain activities ranging from product design to after‐sales services.Originality/valueThe significance of this research is the demonstration of the synergy of using a combination of emerging technologies to form an integrated system that helps achieve flexibility and agility in supply chain network.
Coordinating collaborative joint efforts with suppliers: the effects of trust, transaction specific investment and information network in the Dutch flower industry
Authors: Pimentel Claro Danny , Borin de Oliveira Claro Priscila , Hagelaar Geoffrey 
Published: July 2006

PurposeIt is the aim of this paper to discuss the value of trust and the effects of transaction specific investments for the relative degree of collaborative joint efforts, and also to assess the moderating effect of the information network on such joint efforts.Design/methodology/approachThe paper takes the perspective of the buyer making the joint effort decision and draws on transaction cost economics, relational exchange and network perspectives to develop the hypotheses of the conceptual framework. Wholesalers and other merchant‐distributors in the Dutch flower industry provided the data to test the hypotheses.FindingsThe results show the importance of trust in coordinating the joint efforts and the joint effort response in terms of safeguarding and better integrating the transaction specific investments.Originality/valueWhile the information network does not moderate the relation between trust and joint efforts, there is a significant moderating effect of the network on the relation between transaction specific investments and joint effort. This result suggests that buyers temper their specific investments to the degree of joint effort according to the information that is obtained in the network. This implies that coordinating collaborative joint efforts with suppliers is more than just buying well. The degrees of trust, specific investments and the information from the network have managerial implications for the coordination of a buyer‐supplier relationship.
Supply chain replenishment: before‐and‐after EDI implementation
Authors: Leonard Lori N.K. , Clemons Davis Christine 
Published: July 2006

PurposeThis study seeks to determine whether electronic supply chains using electronic data interchange (EDI) are more successful than non‐electronic supply chains using manual (paper) purchase orders by analyzing the supplier‐manufacturer link in the SC.Design/methodology/approachIdentical products are analyzed before‐and‐after EDI implementation in an organization, therefore representing both electronic supply chain products and non‐electronic supply chain products.FindingsThe empirical findings indicate that the EDI supply chain is more effective than the manual supply chain in terms of: shorter order cycles, greater availability, lower (purchase) price, and lower (transaction) cost.Originality/valueThe present research study provides for a number of future research possibilities. First, the present research study focuses only on the supplier‐manufacturer link of the SC. Other links in the SC (manufacturer‐distributor, distributor‐retail outlet, and retail outlet‐customer) should be analyzed for products that have been replenished manually and then replenished using EDI.
Longitudinal patterns of comparative advantage in the textile complex – part 1
Authors: Kilduff Peter , Chi Ting 
Published: July 2006

PurposeThis paper seeks to present a preliminary investigation into long‐term patterns of trade specialization among leading textile‐ and apparel‐exporting nations, assessing patterns of comparative advantage across the textile machinery, man‐made fiber, textile and apparel sectors of the textile complex to determine whether these conform with both trade specialization and industry evolution theories. A model of evolutionary change in intra‐complex specialization is defined and evaluated.Design/methodology/approachA revealed comparative advantage index is employed to evaluate international competitiveness for 30 nations over a 42‐year period. With repeated measures, ANOVA is used, to determine the significance of the observed patterns across five income‐defined groups of nations.FindingsLong‐term patterns of specialization broadly reflect expectations of factor proportions theory and industry evolution models. Product and income group characteristics combine to influence comparative advantage. Higher income nations generally remain stronger in more capital‐intensive sectors, while lower income countries have emerged to dominate labor‐intensive sectors. However, inclusion of a more complex array of variables is necessary to obtain a fuller understanding of international competitiveness.Practical implicationsEstablished theory remains a useful but limited guide to understanding the dynamics of international competitiveness in the context of the changing business environment. Improved understanding of patterns of change can assist strategic planning.Originality/valueBy embracing a long‐term time frame, a broad array of nations, and a vertical textile complex perspective to identify shifting patterns of competitiveness, this paper highlights key dynamics in the global textile complex over the last four decades.
Longitudinal patterns of comparative advantage in the textile complex – part 2
Authors: Kilduff Peter , Chi Ting 
Published: July 2006

PurposeThis paper aims to present an exploratory investigation into long‐term patterns of trade specialization among leading textile and apparel exporting nations, assessing patterns of comparative advantage across the textile machinery, man‐made fiber, textiles and apparel sectors of the textile complex to determine whether these conform with both trade specialization and industry evolution theories. A model of evolutionary change in intra complex specialization is defined and evaluated.Design/methodology/approachA revealed comparative advantage index is employed to evaluate international competitiveness for 30‐nations over a 42‐year period. Repeated measures of ANOVA are used to determine the significance of the observed patterns across five income‐defined groups of nations.FindingsLong‐term patterns of specialization broadly reflect expectations of factor proportions theory and industry evolution models. Product and income group characteristics combine to influence comparative advantage. Higher income nations generally remain stronger in more capital‐intensive sectors, while lower income countries have emerged to dominate labor‐intensive sectors. However, inclusion of a more complex array of variables is necessary to obtain a fuller understanding of international competitiveness.Practical implicationsEstablished theory remains a useful but limited guide to understanding the dynamics of international competitiveness in the context of the changing business environment. Improved understanding of patterns of change can assist strategic planning.Originality/valueBy embracing a long‐term time frame, a broad array of nations, and a vertical textile complex perspective to identify shifting patterns of competitiveness, this paper highlights key dynamics in the global textile complex over the last four decades.
The targeted assessment coaching interview
Authors: Barner Robert 
Published: July 2006

PurposeThe purpose of this article is to provide readers with an understanding of how the assessment protocol for executive coaching can be adapted to more effectively meet the different needs of clients who are seeking developmental, transitional, or remedial coaching.Design/methodology/approachThis article is based on the author's 20 years of experience as both an internal executive coach and external consultant. Organizational examples are provided to illustrate key concepts.FindingsThe assessment interview can be customized to meet the unique requirements of transitional, developmental, and remedial coaching.Practical implicationsThe article provides readers with clear guidelines for adapting the assessment process to meet three different coaching requirements. By following these guidelines, coaches will be able to obtain more detailed and relevant background information on the client's history, organizational setting, goals, and development issues, and in so doing establish a more effective pathway for the coaching intervention.Originality/valueTo the author's knowledge, this article represents the first attempt to consider how assessment interviews might be adapted to the unique requirements of developmental, transitional, and remedial coaching.
Succeeding where others fail to try
Authors: Taniguchi Mami 
Published: July 2006

PurposeThis paper aims to explain how female promotion can help to improve organizational performance in the Japanese environment.Design/methodology/approachIt is based on a case study of Aeon, a major Japanese retailer, which dramatically increased its percentage of female store managers through the implementation of a systematic plan with top management support.FindingsThe key finding is that the factor, which led to success, was ensuring a fit between organizational features and the plan for change. This required careful attention to existing organizational features and developing trends as well as concentrated efforts to change those features that might have been stumbling‐blocks.Research limitations/implicationsSince the study was based on a single case, future research should include longer‐term and broader studies to ensure the generalizability of the findings.Practical implicationsThis study implies that diversity management can be successfully introduced in a Japanese context: managers cannot be allowed to argue that they are powerless to effect change.Originality/valueThe key value‐added is to move beyond arguing whether Japanese companies should introduce diversity and point the way to how they can do so successfully.
The relationship between employees' inter‐organizational career orientation and their career strategies
Authors: Yamamoto Hiroshi 
Published: July 2006

PurposeThe present study has two purposes. One is to investigate the relationship between an Inter‐Organizational Career Orientation (IOCO) of employees and their career strategies. The second is to investigate the effects of the career attitudes that an IOCO has on employee career strategies.Design/methodology/approachThe facts and conclusions presented in this paper were obtained from a study of 365 employees from 16 companies. A multiple regression analysis was adopted for testing hypotheses.FindingsWith regard to the first objective, it was determined that IOCO has a positive effect on inter‐organizational career strategies (career exploration) and a negative one on organizational career strategies (self‐nomination). With regard to the second objective, the moderating effects of career attitudes toward the relationships described as follows became clear: job involvement of employees with regard to the relationship between IOCO and creating career opportunities; job involvement of employees with regard to the relationship between IOCO and self‐nomination; job involvement of employees with regard to the relationship between IOCO and career insight; and career goal commitment of employees with regard to the relationship between IOCO and challenging work behavior.Research limitations/implicationsAn analysis according to demographic factors and the implementation of longitudinal research are suggested as future research subjects.Originality/valueThis paper showed that IOCO contributed not only to the rejection of organizational career strategies but also to that of organizational and inter‐organizational career strategies. “Domain fit hypothesis” was verified in new organizational behavioral concepts between career orientation and a career strategy.
Career “mist,” “hope,” and “drift”: conceptual framework for understanding career development in Japan
Authors: Kato Ichiro , Suzuki Ryuta 
Published: July 2006

PurposeThe purpose of this research is to present a new theoretical framework concerning subjective career development in Japan. The framework consists of three concepts, namely, career “drift,” “mist,” and “hope”.Design/methodology/approachThis paper introduces these concepts, including how they were discovered, and the potential strength they possess in expressing the subjective side of a career. The main method used to develop these concepts was the “grounded theory approach” advocated by Glaser and Strauss.FindingsAlthough findings from this framework alone are limited, it is possible to point out several advantages of this framework compared with traditional stage models of career development. The framework expresses the complex state of mind in which an individual may be placed in the process of career management, especially on how people design or gain direction in an uncertain situation.Research limitations/implicationsThis framework stands purely in an arena of theoretical arguments. Future research, including both quantitative and qualitative, must be conducted to test the generalizability of this framework. Each concept can be operationalized and scales should be developed.Originality/valueThis paper introduces original concepts and a framework derived from qualitative studies in Japan. By looking into different cultural settings, it may trigger a discussion on what is universal and what is local in career theories. Also, the new framework may be used to make sense of careers, which could not be done based on traditional values.
Unpacking the halo effect: reputation and crisis management
Authors: Timothy Coombs W. , Holladay Sherry J. 
Published: July 2006

PurposeCrisis managers believe in the value of a favorable, pre‐crisis reputation. The prior reputation can create a halo effect that protects an organization during a crisis. The prior reputation/halo might work as a shield that deflects the potential reputational damage from a crisis. Or the prior reputation/halo might encourage stakeholders to give the organization the benefit of the doubt in the crisis (reduce attributions of crisis responsibility). Oddly, researchers have had little luck in producing a halo effect for prior reputation in crisis situations. The purpose of this paper is to present two studies designed to test if the halo effect could occur and which of the two dynamics of the prior reputation halo best serve to explain the benefits of a favorable, pre‐crisis reputation.Design/methodology/approachThe research focuses on a set of studies conducted to illustrate the halo effect and to explore how it serves to protect an organization during a crisis. The implications of the findings for post‐crisis communication are discussed.FindingsThe halo effect for prior reputation in crisis was created. The halo operated in a limited range for organizations with very favorable prior reputations. The data also supported the halo as shield dynamic rather than the halo as benefit of the doubt.Originality/valueThe paper provides insight into the area of reputation and crisis management.
Developing an online press office for Cardiff Council
Authors: Andrewes Jennifer 
Published: July 2006

PurposeThe purpose of this paper is to provide a framework of excellence for the development of an online press office at Cardiff Council.Design/methodology/approachThe paper presents an analysis of key issues of public relations theory as they apply to the provision of an online press office. This is supported by a survey of journalists who have used Cardiff's media service and enhanced by assessment of examples of existing best practice across local authorities in the UK.FindingsThe result is a suggested framework of nine core elements for excellence, which draws on theory and practice and could be applied by other local authorities. The study shows that provided these guiding principles are followed, a basic site can be as successful as one with all the bells and whistles.Originality/valueThe paper makes a substantial contribution to the evidence base for the implementation of local authority online press offices in the UK.