Cross-Cultural Evidence on Tax Disclosures in CSR Reports – A Textual Analysis Approach

2018 ◽  
Author(s):  
Inga Hardeck ◽  
Kerry Inger ◽  
Rebekah Moore ◽  
Johannes Schneider
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raphael Nagel ◽  
Carmen Aviles

Purpose In the past decade, the development of the global economy, the change in organizational structures and the maturing of new technologies have led to considerable changes in business structures. Emergency situations, such as the recent COVID-19 pandemic, have led many companies to declare bankruptcy. In this context, the present study aims to analyze strategic opinions of company executives in a declaration of bankruptcy. Design/methodology/approach To this end, an innovative approach is applied to strategic management and business. First, the authors conducted 14 interviews with executives, and the interview data were transcribed. Second, using textual analysis and data mining techniques, the transcripts were analyzed to understand the importance of indicators identified as relevant in companies in a declaration of bankruptcy. Findings This resulted in identification of 10 relevant indicators perceived by executives to avoid or anticipate a state of bankruptcy, including innovation, business adaptability, room for improvement in production processes, time to react to situations of alarm, layoffs, support from public institutions, suppliers, international and national regulations, impact on the industry, credits and debts. Originality/value The paper concludes with a discussion of important theoretical and practical implications of these findings for the industry. Also, strategic management decision-making strategies are presented as a result of the innovative textual analysis approach used.


Author(s):  
Bice Della Piana ◽  
Mario Monteleone

Globalization in its broadest sense is part of the strongest external environmental forces that affect organisations today (Daniels, Radebaugh, & Sullivan, 2011). Despite the “slogan” that globalization is likely to produce homogeneity in various cultures, different civilizations of the world will reassert themselves to preserve their cultural heritages. This means it is necessary to consider the dynamics of the continued interplay between various trends in world cultures and the process of globalization. Moving from these considerations, cross-cultural management research seems to be the natural framework for using the term globalization. Cross-cultural research has received considerable attention by management scholars. The purpose of this study is to understand the connotation of the term “global” used in the context of cross-cultural studies and the enrichment of his meaning in the last four decades. To achieve it, the authors use a computational linguistic tool, namely an automatic textual analysis software, by means of which they locate and extract specific linguistic expressions. This allows retrieval and location of a series of concepts that denote and connote the term “global” over the last four decades.


2016 ◽  
Vol 28 (2) ◽  
pp. 278-294 ◽  
Author(s):  
Xin Li ◽  
Kun Chen ◽  
Sherry X. Sun ◽  
Terrance Fung ◽  
Huaiqing Wang ◽  
...  

2017 ◽  
Vol 88 ◽  
pp. 110-126 ◽  
Author(s):  
Muslim Chochlov ◽  
Michael English ◽  
Jim Buckley

Author(s):  
Kinanti Resmi Hayati ◽  
Fikry Zahria Emeraldien

Christian Grey and Anastasia Steel are the main character in trilogy of Fifty Shade by E.L James. This novel is one of the best popular literatures in 21st century. This study focuses on analyzing both main characters by using ideal romance by Janice roadway which is portrayed in first trilogy of Fifty Shades. There are some terms in ideal romance; two of them are the ideal of hero and the ideal of heroin. This study focuses to look deeper into character of Christian grey as the hero and Anastasia steel as the heroin.  This study also discusses about their sexual behavior and relation as part of romance popular literature today. This study is using textual analysis approach and genre analysis theory to analyze the problem. Whether Christian Grey and Anastasia Steel has all the ideal categories of hero and heroine which is based on Roadway’s ideal romance. However, there are some pro and cons in the result of discussing about the main characters depicted in Fifty Shades of Grey.


2019 ◽  
Vol 5 (3) ◽  
pp. 6
Author(s):  
Sabir Rasul

This paper explores English-Kurdish translations produced by the Kurdish section of the Voice of America (VOA). It is hypothesized that such translations are marked by unnaturalness and foreignness both in terms of linguistic and cultural aspects. This feature seems to be a peculiar characteristic that sets the VOA Kurdish apart from other media outlets producing Kurdish translations. Applying Venuti’s (1995/2008) theory of foreignization and domestication and taking a translation-oriented textual analysis approach, the paper sets out to qualitatively examine a set of 15 English journalistic texts translated into Kurdish by the VOA Kurdish. The study encompasses both linguistic and cultural matrices to identify unnatural or foreignized translation occurrences, which are expected to be otherwise rendered naturally in other media outlets. The results of the study show that Kurdish translations produced by the VOA are peculiarly outlandish and orientated towards foreignization. For journalistic translations to be comprehensible by the target audience, media players ought to present their outputs, translation or otherwise, as naturally as possible. Therefore, the paper recommends that the VOA Kurdish change its tendency from foreignization to domestication.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Makoto Nakayama ◽  
Yun Wan

Purpose The purpose of this paper is to call researchers’ attention to cross-cultural research using online consumer reviews and multilingual textual analysis. Design/methodology/approach The authors discuss a selected literature review and the highlight of the four studies that show cross-cultural differences in online reviews on ethnic restaurants. Findings Applying multilingual textual analysis could prompt new venues to verify and expand future cross-cultural research in tourism and hospitality. Originality/value The paper introduces examples of multilingual textual analysis used for cross-cultural studies.


Sains Insani ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 44-54
Author(s):  
Mohd Adi Amzar Muhammad Nawawi

Ketika Cinta Bertasbih’s novel that’s wrote by Habiburrahman El-Shirazy is a leading Islamic pop novel in Indonesia and also received very encouraging enthusiasts in Malaysia. This is caused by the morality practice and responsibility values those applied by author when it produces the novel by focusing on the utilization of the Qur'an and Hadith as an important principle to the formation of Islamic tasawur. Indeed, this paper aims to study and analyze the utilization of the Qur'an and Hadith conducted by the author of the novel Ketika Cinta Bertasbih. This study used their forms by applying content analysis approach and used analysis of documents as data collection and textual analysis as analyzing textual method. The results of this study have shown Habiburrahman as the author of this novel has been utilizing the highest sources of Islam ie the Qur'an and Hadith through the utilization of fiction and maintain the sanctity of the nature both of the highest sources.Keywords: Islamic literature, Ketika Cinta Bertasbih, expansion, Habiburrahman El-Shirazy Abstrak: Novel Ketika Cinta Bertasbih karya Habiburrahman El-Shirazy merupakan novel pop Islami yang terkemuka di Indonesia dan juga mendapat sambutan yang amat menggalakkan daripada peminat-peminat di Malaysia. Hal ini disebabkan oleh pengamalan moraliti dan nilai-nilai ketanggung jawaban yang diaplikasikan oleh pengkarya ketika menghasilkan novel ini dengan menitik beratkan pemanfaatan Al-Qur’an dan Hadith sebagai asas penting kepada pembentukan tasawur Islami yang syumul. Justeru, makalah ini bertujuan untuk merungkai dan menganalisis pemanfaatan Al-Qur’an dan Hadith yang dilakukan oleh pengarang dalam novel Ketika Cinta Bertasbih. Kajian ini menggunakan reka bentuk analisis kandungan dengan mengaplikasikan pendekatan analisis dokumen sebagai kaedah pengumpulan data dan analisis tekstual sebagai kaedah penganalisisan data. Hasil kajian ini telah memperlihatkan Habiburrahman selaku pengarang novel ini telah memanfaatkan sumber tertinggi Islam iaitu Al-Qur’an dan Hadith melalui pemanfaatan rangka fiksyen yang berhemah dan menjaga hakikat kesucian kedua-dua sumber tertinggi tersebut.Kata Kunci: sastera Islam, Ketika Cinta Bertasbih, pemanfaatan, Habiburrahman El-Shirazy


2020 ◽  
Vol 2020 (1) ◽  
pp. 19006
Author(s):  
Thomas Schäper ◽  
Christopher Jung ◽  
J. Nils Foege ◽  
Stephan Nüesch

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