Perceived Quality of Life among Health Personnel: The Vitamin Model Analogy

Purpose: Perceived quality of life has partly been based on the evaluation of people’s major categories of fundamental life needs. It have been observed that people’s perception of their position in life in the context of the culture and value systems in which they live, as relates to their goals, expectations, standards, and concerns, is their perceived quality of life. The Vitamin model elucidates the analogy of the physiological relationship between vitamins and health thereby explaining how psychological vitamins affect perceived quality of life, based on the work environment, cultural determinism, and person-environment in this case. The need to evaluate how health personnel’s perceived quality of life would affect their productivity and the effect on the overall quality of life is apt. Methods: The study was cross-sectional research with 346 participants, who were selected by stratified random sampling, as the study sample. The assessment tool was the Health Personnel Perceived Quality of Life Scale which measures how healthcare professionals perceived their quality of life in relation to job demand and performance. Principal component analysis and multiple regressions were used, based on p≤0.05. Results: Age (F(4,3694)=0.01), marital status (F(19,3678)=0.03); and ethnicity (F(2,3696)=0.01) had significant influence on perceived quality of life among health personnel. However, gender (F(5,3693)=0.59) and professional affiliation (F(6,3692)=0.62) were not significant. Conclusion: The study concluded that quality of life perception among health personnel is influenced by their age level, marital status, and ethnicity, as mediated and or work environment, cultural determinism, and person-environment. Hence, the vitamin model analogy indicates a cogent need for the improved work environment, cultural determinism, and person-environment to ensure an improved quality of life. There is a need for more empirical studies, using the vitamin model analogy, towards improving the health personnel's perceived quality of life.

Introduction
There has been perceived need for integrative elucidation of the analysis of the quality of life construct and the vitamin model analogy to facilitate effective understanding of health personnel perceived quality of life. Thus, understanding the concepts "quality of life" and "vitamin model" would illustratively provide the premise for empirical study on perceived quality of life among health personnel based on vitamin model analogy [7]. The analogy of vitamin model, by inference in this context, considers work environment, person-environment, and cultural determinism as critical factors.

Quality of life
Quality of life is a multidimensional construct which means a different thing to different people, or mean different things to the same person in different situations or times. Rapley [17] quoted literature suggesting quality of life as one of the most inconsistently used terms within the human sciences. Cummins [4] attributed coining of the conceptual nomenclature "quality of life" in its modern form as being a characteristic of persons and as an indication of national prosperity. That means, progress on social goals would be measured by quality of the kind of life that people live and not only based on the size of the balances of their respective bank accounts. Noll [15] supported this by pointing to the evolution of two contrary quality of life conceptualizations, i.e. the objective perspective which originated from Scandinavian view and the subjective perspective which originated from American view. Scholars, especially [11], further argued to the affirmative that the "quality" of any entity whatsoever has a subjectively perceptual dimension as well as an objectively tangible reality.
Quality of life definition by [26] emphasizes the individual's perception of their position in life as relates to the culture and value systems within which they live, in consonance with their concerns, expectations and goals. Quality of life encompasses basic conditions of life such as adequate food, shelter, and safety, and life-enrichers [14]. Hence Matsumoto [12] defines it as the degree to which a person is able to enjoy being alive in relation to physical and emotional health, economic sufficiency, social engagement, and the capacity to make decisions for oneself.
Health personnel refer to workers who are engaged in professional decisions and corresponding actions with the primary intent of preventing and curing diseases towards improving health [27]. These workers include Medical Doctors, Nurses, Medical Laboratory Scientists, Pharmacists, Medical Rehabilitation Practitioners, Psychologists and Social Workers, with their respective professional specializations and job descriptions. Healthcare service is a source of stress, associated with burnout [8].

Vitamin Model
Vitamin Model is a theory, originated by [21], which provides broad approach for looking at how environmental features may influence psychological wellbeing. The analogy of physiological relationship between vitamins and health premised the vitamin model which poses to explain how psychological vitamins affect perceived quality of life.
Warr [21] believes that just as the deficiencies and high intakes of certain vitamins affect human health negatively, so also the lack and excesses of certain environmental features as psychological vitamins (in workplace) affect personnel quality of life negatively. This aspect of the vitamins analogy premised on the fact that both undernutrition and over-nutrition are types of malnutrition with attendant consequences of ill-health.
Warr [23] reasoned that wellbeing and sources of happiness are at times differentiated by their primary emphasis.
The primary emphasis perspectives among employees hinged on features in the setting within which they operate (i.e. work environment) and their thoughts and feelings (i.e. person-environment) as mediated by cultural determinism. Happiness and unhappiness are products of combined work environment and person-environment anchored on environment-centered and person-centered frameworks [21; 23]. The wellbeing and happiness described by Warr [23] are today more popularly referred as perceived quality of life.
In the propounded "vitamin model", the proponent lamented that vitamins such as A and D (though essential for health) when consumed in large quantities are harmful. This is because vitamin A overdose have adverse effects which include loss of appetite, nausea, headache, fatigue, dizziness, dry skin, desquamation (loss of skin) and cerebral edema; while vitamin D overdose leads to a built-up of calcium in blood (hypercalcemia) followed by poor appetite, loss of weight, vomiting (or constipation), frequent urination, extreme thirst, muscle weakness, kidney stones, and disorientation. Yet other vitamins such as C and E (also essential to health) can be consumed in large quantities without any ill-effects. This could be because it's normally very rare to experience and or manifest any side effect of vitamin C overdose or a clear side effect of vitamin E overdose in any case.
Warr [21] described environmental features in terms of vitamins such that the presence of each feature (within the environment) is important for psychological wellbeing, but their effects vary depending on the level, situation, individual, and other factors. Certain environmental features are desirable at moderate levels but harmful at high levels, due to "too much of a good thing" effect and or other factors [23]. The work psychologist identified 12 principal characteristics (of a job) that are associated with employee happiness or unhappiness [21; 22]. These include "opportunity for personal control, opportunity for skills use and acquisition, externally-generated goals, variety, environmental clarity, contact with others, availability of money, physical security, valued social position, supportive supervision, career outlook, and equity" [22].
A psychologically-good-job scores very well on the aforementioned characteristic features, in addition to adequate income [23]. All the psychosocial factors and environmental features, if provided as a balanced diet, are essential for wellbeing and psychological health. However some of these psychosocial factors and environmental features, "such as externally generated goals (workload) and environmental clarity at high levels are assumed to be harmful to wellbeing. Others include the availability of money and valued social positions which, according to the model, are unlikely to ever be detrimental to wellbeing even at very high levels" [21].
From the 12 earlier suggested primary environmental features, Warr [22] viewed the first 6 features as analogues of vitamins A and D whereas the other 6 as analogues of vitamins C and E. For vitamins A and D, opportunity for personal control and environmental clarity are most common examples. The opportunity for personal control helps in meeting personal goals, sustaining a sense of personal agency, and reducing feeling of helplessness [24]. Likewise, environmental clarity helps reduce anxiety about the future and facilitates planning and regulation of actions [23].
As a theoretical framework, the vitamin model encompasses environment-centered characteristic features (work environment) and culture-centered mediatory features (cultural determinism), as well as the target population characteristic features (demographic factors). Theories elucidated in the study, to explain health personnel perceived quality of life, in relation to vitamin model include theories of work environment [3; 18; 24; 25] and cultural determinism [19]. The vitamin model, in this case, serves the purpose of being a useful reminder about the range of psychosocial factors, including environmental and cultural factors, and their invaluable relationships to wellbeing which may not always be a linear one [24].

Method
The study was designed to evaluate the way health personnel perceived their quality of life how that would affect their productivity and the subsequent effect on overall quality of life. It was a cross-sectional research conducted among health professionals at four of the Nigerian tertiary hospitals. A sample consisting of 340 participants, selected by stratified random sampling, participated in the study. Health Personnel Perceived Quality of Life Scale, developed for assessing the health personnel perceived quality of life construct [7], was used in data collection. Data analysis used Principal Component Analysis and Multiple Regressions analysis, based on p≤0.05.   Table 1 showed no significant quality of life difference between male and female participants [F = 0.003, p > .05]. This suggests that there is no gender difference in the experience(s) of quality of life among the study participants.

Results
In age groups, there was significant difference of quality of life [F = 4,207.28, p < .05]. This means that age differentiated the experience(s) of quality of life of the participants. It will be observed that quality of life is closely the same among the older adults who were 40 years and above ( Table 1). The least level of quality of life was expressed among those in the early adulthood: 20 -39 years. This suggests that increase in age is associated with higher scores of quality of life, but in the middle and late adulthood the increase is almost negligible.
In marital status, there was significant difference of quality of life [F = 19, 681, p < .05]. The mean distribution showed those who are married or once married (divorced or separated) expressed much higher quality of life than those singles (not married at all).
There was also significant difference of quality of life among the ethnic groups [F = 2, 326, p < .05]. Those in the Northern and Southern minority groups as well as Yoruba were closely equal and expressed more quality of life than those in the Hausa and Igbo groups.     (Table 3) tests whether the overall regression model is a good fit for the data.
As it can be seen, Table 3 shows sum of squares including regression (5297.594) and residual (4087.889). The result, F(5,3693)=43.494, means the regression model is a good fit for the data. It shows that age, marital status, ethnicity, gender and professional affiliation statistically significantly predict health personnel perceived quality of life.
Mean square of regression and residual, 324533.450 and 3111.507, on Table 3 does not constitute any regression threat or does not reflect regression to the mean as a challenge in anyway.   Table 4 shows age, marital status and ethnicity with low p-values (.001; .003; .001) respectively while gender and professional affiliation have high p-values (.059; .062) respectively. However, each of gender and professional affiliation has a high p-value (.059; .062) respectively which means gender and professional affiliation are not significant, or did not show any significant influence.
The results also indicated a significant mean (241.66) in categorizing participants on the health personnel perceived quality of life and then significant mean differences were found on the basis of gender and professional affiliation among the participants. Analysis of multiple regressions shows gender and professional affiliation having high pvalues (.059; .062) which means that gender and professional affiliation are not significant. This is because a high p- were not significant.

Discussion
The study investigated health personnel perceived quality of life by assessing influence of age, gender, marital status, ethnicity and professional affiliation, based vitamin model analogy. Mean difference was shown in categorizing participants on the health personnel perceived quality of life scale and also significant mean differences among the participant subgroups were observed. It will be observed that the health personnel perceived quality of life seems closely the same among the older adults who were 40 years and above. For example, the least level of quality of life was expressed among those age 20-39 years while high level was expressed among age 40 years and above. This suggests that increase in age is associated with higher scores of quality of life. Since age, marital status and ethnicity show low p-values they support the alternative hypothesis and are therefore significant in this case. However, each of gender and professional affiliation has a high p-value which means gender and professional affiliation are not significant, did not show any influence.
Vitamin model, in this case, serves the purpose of being a useful reminder about the range of psychosocial factors, including environmental and cultural factors, and their invaluable relationships to wellbeing which may not always be a linear one [24]. As a theoretical framework, the vitamin model encompasses environment-centered characteristic features (work environment) and culture-centered mediatory features (cultural determinism), as well as the target population characteristic features (demographic factors).
Work environment encompasses physical setting (structures and equipment), social processes (vertical/horizontal relationships and job characteristics) and fellow professionals' attitude (towards teamwork, job descriptions, wages etc) in the workplace. These environmental features seem to have both negative and positive impacts on the workers' psychological wellbeing [4]. A deeper understanding of such workplace quality of life determinants, according to [24], defines an environment-centered perspective of the worker's happiness. Some of the work environment theories that lucidly fit this context of "the vitamin model" are the psychological contract [18], affective events theory [25], and twofactor theory [9].
Rousea [18], explaining the vitamins model from viewpoint of psychological contract, described workers belief about what they give to their employer (effort and commitment) and what they expect from the employer (payment and promotion). Individual workers, according to Rousea [18], are highly prone to producing strong negative emotions with long term implications on wellbeing if they perceive any violation (in the contract terms) by their employers.
Conversely, when environmental vitamins make the perception of psychological contract as a fair one, then psychological wellbeing (a component of quality of life) is likely to be enhanced [18].
Weiss [25] emphasized specific events at work which leads to specific behavioral and emotional responses, rather than broad job characteristics. These events that actually happened at work, which [21] earlier referred to as nine environmental vitamins, can affect not only the job characteristics but also wellbeing in general [25]. This corroborates the idea of well-sought-for correlation or a balance between employee's attitude and workplace motivation.
Herberg [9] was interested in a balance that the employee's attitude and their workplace motivation presents; to help determine what make employees feel either satisfied or dissatisfied with their workplace. He developed a theory (which predates the vitamin model) with clear assumptions on about two different sets of factors, referred to as hygiene factors, which influence employee motivation in the workplace. Herberg [9] used the term 'hygiene' in describing these factors because their absence brings dissatisfaction or de-motivation while their presence brings satisfaction or motivation. The factors, which have features synonymous to [21] vitamin model, include "compensation, job security, organizational politics, working conditions, quality of leadership, and then relationships between supervisors, subordinates, and peers".
The first part of [9] hygiene factor could be described as extrinsic factors, de-motivators, or factors independent of the work itself. When workplace lacks effective leadership, good interpersonal relationship, relevant working tools, appropriate remunerations etc., you will be unhappy and continuously feel 'something is missing' or 'something is wrong'. In hygiene terms, people experience the same feeling of 'something is missing' or 'something is wrong' when they could not shower, brush teeth, or wash their dirty clothes. Herberg [10] considered the whole scenario as demotivating aspect of hygiene factor while [9] looked at it as an outright deficiency or lack of required environmental vitamins in association with workplace.
The second part of hygiene factor, i.e. motivators, has direct relationship with employee motivation which arises based on intrinsic factors which are conditions dependent on the job itself. These intrinsic factors include remunerations, responsibility, recognition, relevant leadership, achievement, award opportunities, and advancement. While Herberg [9] believed that these hygiene factors makes an employee feel comfortable, secure, and happy, [24] corroborated (from the prism of his vitamin model) by submitting that they can provide both psychological and physiological nourishment (as vitamins) for the good of the employee's quality of life.
Although researchers admittedly agreed with Warr's [21] vitamin model and Herberg's [9] hygiene factor, others believed that the way people experience and express their satisfaction or dissatisfaction depends on their perception [5], instead of just reflecting on their "real-world" situation. This perceived cognition can also sometimes be affected by making relative comparison with others at the same workplace or even at different workplace but the same job description and level. The factors that motivates are those aspects of the job which appeal to the workers to even willingly choose to perform, thereby providing them with or earning themselves job satisfaction [1].
The subjective significance assigned to cultural and personal aspects and the way they are differently evaluated suggests variation between cultures and individuals. The old saying which originated during Aristotelian (384-322 BC) era, "everything we do or do not do; wish or do not wish; and have or do not have has explicit and or implicit relevance to how good or bad we perceive life to be", is of essence. The way vitamins are perceived as being transmitted via dietary nutrients into the body for physiological use should be the same way environmental features are perceived as being transmitted by cultural determinism for psychosocial life [19]. This has been evidently clear based on the fact that culture shapes human behavior and human social interactions.
Culture, which drives the perception of environmental features (synonymous with vitamins), inoculates education and literacy through ancestral ideas and acceptable traditions been passed down as the people's heritage [20]. The attitudes, norms and behaviors that are passed down through generations change or adapt thereby indicating that culture perpetuates itself (or manages to survive) dynamically. Cultural determinism specifically states that the culture in which we are raised determines who we are at emotional and behavioral levels [19].
Ogbonnaya, Ukegbu, Aguwa and Emma-Ekaegbu [16] corroborated Aristotle's (384BC-322 BC) position that all people want to have a good life, although the good life may vary from culture to culture and even from individual to individual. This suggests that the meaning revolves around the same aspects of a good life is based on cultural interpretation. By implication, the impact of culture mediated environmental features on quality of life is in consonance with the physiological effect of vitamins on health. Improving quality of life perception requires adopting problemsolving roles with corresponding constructive attitudes towards employees [2]. The quality of any human resource(s) depends on quality of their working life [28]. In studying the role of psychological capital on employees, Mortazabi, Yazdi and Amini [13] found the psychological capital of human resource playing most positive role. It was also observed that the factors affecting personnel quality of life also play significant roles in satiating their needs as employees [6].

Conclusion
It seems safe to now conclude that a suitable scale has been developed, with an initial validation, for assessing health personnel perceived quality of life. This study provided suitable and needed scale, with particular reference to Nigeria, and also demonstrated the relevance of assessing health personnel perceived quality of life construct. Earlier studies on perceived quality of life among health personnel relied on other scales that only demonstrated face validity, without the appropriate and required content validity, because those scales were not developed for the health personnel perceived quality of life construct. Hence, the outcomes of the present study have more relevant implications for health personnel perceived quality of life assessments.


Criminal Enforcement of Trade Secret Theft: Strategic Considerations for Canadian SMEs

Many innovative small and medium enterprises (SMEs) face unique challenges in protecting their intellectual property (IP). Potential theft of trade secrets is a key feature of these challenges, which arises often in the context of disputes related to employee mobility. Despite the risks these challenges pose, SMEs often confront significant resource barriers in protecting themselves from trade secret theft. The passage of a recent criminal law by the Canadian federal government, section 391 of the Criminal Code, creates a powerful new tool for innovative SMEs to report, investigate, and prosecute theft of trade secrets. It also comes with specific considerations and risks that innovative SMEs should examine and contemplate. This article explores strategies for SMEs in Canada to use section 391 to protect their trade secrets, navigate the legal environment during theft of a trade secret, and remediate such theft.

Introduction and Background
Many innovative SMEs have a fraught relationship with intellectual property (IP). Lacking adequate financial resources, the formalistic mechanisms of IP protection can act as both temporal and financial cost barriers to legal redress when IP theft occurs (OECD, 2010). Minimal recourse to legal resources also prevents these actors from executing an IP protection plan with the same sophistication as their larger commercial counterparts (Cabeca & Chaperot, 2017.) SMEs may also lack a nuanced understanding of IP and human resources law, and thus remain vulnerable to certain pitfalls when operating against larger, resource-rich competitors, especially across multiple legal jurisdictions (OECD, 2010;Brant & Lohse, 2013.). Although IP cannot supplement solid knowledge and business fundamentals, it can be disproportionately vital to the promise of growth and success for SMEs (French, 2010;Friesike, 2011.) For many of them, IP is in fact the crown jewel of their enterprise. The success for these SMEs is "underpinned by effective exploitation of intellectual assets" (Brant & Lohse, 2013.) In short, IP is a serious issue for SMEs, in particular, for innovative SMEs that have the potential to contribute to long-term technological innovation. These business entities generally prefer more informal methods of protecting their IP (Kitching & Blackburn, 2003.) The doctrine of "trade secrets", which eschews formal registration, is a common type of legal protection for such companies, one that combines low cost with potential permanent duration in legal protection for technologies that are not susceptible to reverse engineering or public knowledge. Yet trade secrets have specific drawbacks related to the costs associated with Many innovative small and medium enterprises (SMEs) face unique challenges in protecting their intellectual property (IP). Potential theft of trade secrets is a key feature of these challenges, which arises often in the context of disputes related to employee mobility. Despite the risks these challenges pose, SMEs often confront significant resource barriers in protecting themselves from trade secret theft. The passage of a recent criminal law by the Canadian federal government, section 391 of the Criminal Code, creates a powerful new tool for innovative SMEs to report, investigate, and prosecute theft of trade secrets. It also comes with specific considerations and risks that innovative SMEs should examine and contemplate. This article explores strategies for SMEs in Canada to use section 391 to protect their trade secrets, navigate the legal environment during theft of a trade secret, and remediate such theft.  (Cabeca & Chaperot, 2017). However, the limitations of these models have also been highlighted (Dahl & Phillips, 2018), given that they are often not well-equipped to respond to investigation and litigation, as trade secret theft requires.
Thus, tensions over IP can arise that create unique challenges for innovative SMEs regarding theft of their trade secrets. Disputes over theft of trade secrets have been growing in recent years (Almeling, et al., 2010). This appears to be particularly true in two contexts that SMEs are prone to encounter by their very nature. The first situation involves the hiring by a competitor of an employee from an innovative SME (or an employee leaving an innovative SME to start a directly competitive enterprise). In such scenarios, trade secret theft may occur as the employee deploys not only their unique skills and talents, but also makes use of trade secrets from the SME that they left. The second common situation pertains to mergers and acquisitions, where a SME may enter discussions with a larger company, only to find that confidential circumstances in the discussion were breached, resulting in the misappropriation of trade secrets. Of course, these scenarios are not exclusive. However, both scenarios place an innovative SME into a position and posture where it is necessary to prosecute trade secret theft. And both may not only be harmful to a SME, but potentially destructive to the business. In sum, the stakes of potential trade secret disputes where an innovative SME must prosecute trade secret theft are of critical significance for how their business is conducted.
This article addresses the challenges faced by SMEs in navigating these tensions by examining a powerful new instrument for the enforcement of IP rights that stands to supplement the inherent resource shortcomings of SMEs in Canada -namely, section 391 of the Criminal Code. Section 391 offloads from SMEs who experience trade secret and confidential information theft the investigatory and prosecutorial responsibilities associated with seeking legal redress for these harms, and allocates these responsibilities to the state. In doing so, it provides a significant instrument in the defense and remediation of Canadian IP theft. At the same time, significant risks and specific considerations are involved in seeking assistance from law enforcement authorities when making a complaint under the aegis of section 391, which this article probes. Finally, this article provides practical advice to SMEs in Canada seeking to file a complaint under section 391.

The New Section 391 ofthe Criminal Code of Canada
Given the resource obstacles noted above, innovative SMEs have historically tended not to be predisposed to seek legal redress when trade secret theft occurs. However, the federal government recently revised the Criminal Code of Canada to provide an important new tool for innovative SMEs that experience trade secret theft: section 391. This new section sets forth that "[e]veryone commits an offense who, by deceit, falsehood or other fraudulent means, knowingly obtains a trade secret or communicates or makes available a trade secret" (Crim. Code, sec. 391). Section 391 defines a trade secret as "any information that is not generally known in the trade or business that uses or may use that information; has economic value from not being generally known; and is the subject of efforts that are reasonable under the circumstances to maintain its secrecy" (Ibid). Further clarification is given to note that information is not a trade secret when it was "obtained by independent development or by reason only of reverse engineering." The main elements of an offence under section 391 include: • The defendant obtained, communicated, or made available a trade secret; • The defendant knowingly acted by deceit, falsehood or other fraudulent means; and • The information was a trade secret.
Section 391 was passed as part of an omnibus bill implementing the USMCA (effective since July 1, 2020), which required that all signatory parties "shall provide for criminal procedures and penalties for the unauthorized and willful misappropriation of a trade secret" (USMCA,art. 20.71 Another significant change in the law is that section 391 alters the constitutive elements and punishments for theft of trade secrets. A breach of confidence is a threepart test that requires a party bringing forward an allegation of trade secret theft. The party must prove: 1) the subject matter at hand had a quality of confidence to it, 2) that it was imparted in circumstances obliging confidence, and 3) that it has been the subject of an unauthorized use to the detriment of the party who originally communicated it in confidence (Coco, 1969;Lac Minerals, 1989). If a party can prove these elements, it can generally obtain damages and/or an injunction. However, proving "unauthorized use" is a challenging standard. On the other hand, Section 391 only has an "intent" requirement that combines with a guilty act of "knowingly obtain[ing] a trade secret or communicat [ing] or mak[ing] available a trade secret" (Crim. Code, sec. 391). Finally, there is a difference in the resulting penalties with the new code. Whereas a breach of confidence may have brought a winning party damages and/or an injunction, liability under section 391 comes with punishment of committing an indictable offense bearing "imprisonment for a term not exceeding 14 years", or summary conviction for which the penalty is a fine of not more than $5,000 or term of imprisonment not exceeding six months or both (Ibid; Crim. Code, sec. 787).
Given the obstacles to prosecution presented by a breach of confidence case, many Canadian companies have instead historically litigated trade secret theft in the United States, if they could find some kind of nexus with that jurisdiction. In the United States, unlike in Canada, the federal government and nearly every state have statutes that permit private parties to bring a cause of action against other private parties. The federal statute provides a different and lower standard than the breach of confidence in Canada (U.S. Code, Title 18 § 1832 et seq.). The same is true of US state-level statutes (UTSA, s. 1). Perhaps for this reason, many Canadian companies often avail themselves of American rather than Canadian law. For example, in 2018 Bombardier Aerospace filed suit against Japan's Mitsubishi Heavy Industries Ltd. for theft of trade secrets related to certifying regional jets. The underlying theft occurred in Quebec. But Bombardier did not file in Quebec or even in Canada. Rather, it filed in the Western District of Washington, the location of Aerospace Testing Engineering & Certification Inc., a third-party working with Mitsubishi on the certification of a 90-seat regional jet (Layne, 2020.) The case was notable for Bombardier's strategic decision not to file in Canada (and not to avail the an equivalent offense to the commercial theft of trade secrets between private actors where there was no foreign economic espionage element. Section 391 of the Criminal Code of Canada now fills this legal vacuum, though to the present date of writing this paper, section 391 has not yet been used in Canada.

Significance ofSection 391
What section 391 promises to do for innovative SMEs is not insignificant. It offers them investigatory and prosecutorial powers from the federal government to address instances of theft of trade secrets, providing them with resources that were previously only available to larger commercial actors that already possessed them. In doing so, section 391 gives innovative SMEs an opportunity to level the legal playing field.
In the past, the only available recourse for innovative SMEs in cases of trade secret theft were civil law remedies, such as filing for a breach of confidence, breach of fiduciary obligations, or breach of contract. This was resource-intensive to investigate and successfully litigate. In tackling a breach of confidence, courts in Canada always enjoyed "ample jurisdiction to fashion appropriate relief out of the full gamut of available remedies, including appropriate financial compensation", which it was believed would put "the confider in as good a position as it would have been in but for the breach," as well as the option of filing for injunctions (Cadbury, 1999.) However, disputes over a breach of confidence pose practical challenges for SMEs as a legal instrument. If a dispute goes to court, one concern for SMEs is dealing with judges that are potentially incapable of understanding the technological and scientific issues at hand without the aid of expensive expert analyses to assist them. Moreover, the fact-intensive nature of trade secret disputes renders the remedies in such matters somewhat unpredictable. Because such disputes turn on factual questions (for example, defining the trade secret and the alleged misappropriation), discovery and litigation can drag on well past the summary judgment. All these factors breed uncertainty -and come with high legal costs. In sum, a breach of confidence is a resource-intensive form of legal protection that does not easily invite innovative SMEs to avail themselves of the law. Section 391 removes these resource burdens and presents far fewer resource obstacles, making the responsibilities of investigation and prosecution incumbent on the state. The existence of a national security dimension is not the only factor that will go into whether a country's federal government will prosecute such theft. The U.S. Department of Justice has created guidelines for economic espionage that specifically identify the following "discretionary factors" in determining whether or not to bring forward charges: "(a) the scope of the criminal activity, including evidence of involvement by a foreign government, foreign agent or foreign instrumentality; (b) the degree of economic injury to the trade secret owner; (c) the type of trade secret misappropriated; (d) the effectiveness of available civil remedies; and (e) the potential deterrent value of the prosecution" (DOJ Manual, 2018). One notable Canadian practitioner of trade secret law recently opined that the federal government should develop similar prosecution policies to these, as a form of guidance to actors in the private sector (Courage, 2020).
These considerations aside, in Canada there are several important risks inherent in reporting theft of trade secrets to law enforcement. Although law enforcement has powerful investigatory and prosecutorial tools (and at no cost to the reporting party), reporting trade secret theft as a crime has potential downsides. Some of these are ancillary, such as potential bad publicity, while others are more essential, including the loss of control over proceedings when law enforcement assumes control to investigate and the Crown (i.e., government attorneys) prosecutes. Delays can also be a major issue. As even the Supreme Court of Canada noted in R. v. Jordan (2016): "a culture of complacency towards delay has emerged in the criminal justice system" (R. v. Jordan, 2016). Given that time is often a crucial consideration for innovative SMEs -including being one of the reasons in the first place that they resort to "trade secret" status for assets, rather than going for patents, which require a company of home turf advantage), but rather instead to go on the offensive against theft of trade secrets in a less familiar foreign jurisdiction.

Methodology
Having canvased the IP challenges facing SMEs and the changes wrought by section 391, this article suggests that section 391 of the Criminal Code addresses many of these challenges. The article now proffers practical considerations, insights, and tools for SMEs that may consider or benefit from enforcing their legal rights under the auspices of section 391. Given the challenges for SMEs to protect their IP, and the significance of section 391, this paper reflects on two main strategic considerations: 1) strategic considerations that SMEs should take when deciding whether or not to lodge a complaint under the auspices of section 391, and, 2) if they decide on making a formal complaint, clear guidelines as to how it can be articulated, documented, and filed (along with preparatory steps that a SME should take if it decides to do so). In both of these areas, the article presents a comparative analysis with similar statutory laws in the United States, as well as practical litigation events in recent years as a way to understand legal trends.

Examining the Strategic Implications ofSection 391
The Canadian federal government has not yet given indication of what types of matters it intends to prosecute under section 391. But if the American example provides any lessons, innovative SMEs suspecting that theft has occurred under the auspices of a foreign actor will likely have the most success in convincing the federal government to take up prosecution. In the United States, prosecutorial guidelines advise government attorneys that are considering to file charges under the Economic Espionage Act, that "[t]he criminal enforcement of IP rights plays a critical role in safeguarding U.S. economic and national security interests … our national security interests can be undermined by foreign and domestic competitors who deliberately target leading U.S. industries and technologies to obtain sensitive trade secrets that have applications in defense, security, or critical infrastructure" (Pros'g IP Crimes, 2020).
In the United States, the announcement of a "China Initiative" in December 2018, which sought to oppose Chinese misappropriation of intellectual property, coincided with a spike in prosecutions under the Criminal Enforcement of Trade Secret Theft: Strategic Considerations for Canadian SMEs Matt Malone lengthy registration process -such attitudes may discourage SMEs from seeking out the assistance of law enforcement and the Crown.
A supplementary concern is the confidentiality of the proceedings. As noted above, one concern of trade secret litigation is that it can thwart the discovery process during litigation (i.e., the period when parties in a lawsuit make available to one another all relevant evidence). Such can occur if the discovery process were used not to locate and prove instances of misappropriation, but rather to locate trade secrets themselves, as a fishing expedition. Another major concern for SMEs is that, in Canadian government-led prosecutions, the Crown has specific disclosure obligations. As in the United States, where confidentiality is not wholly guaranteed in light of the 5th Amendment and Brady obligations, in Canada legal precedent requires that "the Crown is under a general duty to disclose all relevant information" to the defense (R. v. Stinchcombe, 1991). Additionally, innovative SMEs may reasonably doubt the Crown's ability to safeguard and keep information confidential. For example, in 2019 it was revealed that the RCMP's Director General of National Intelligence was arrested (case still ongoing) on charges of allegedly communicating confidential information (Tunney, 2020). Similarly, in 2020 the Revenue Canada website was subject to a notable data breach (Patel & Ling, 2020).
Finally, although it is an obvious point, a further important consideration for an innovative SME when considering to ask the federal government to prosecute trade secret theft is confirming the existence of trade secrets. Such lawsuits can sometimes be used by companies as battering rams to discourage innovation-something courts seek to discourage through measures like cost and fee awards in civil cases. Although this consideration may not entirely translate to the criminal law, filing a false report carries significant penalties (Crim. Code, s. 140) Thus, somewhat similar dynamics play out as in cost and fee awards. A prerequisite of most civil litigation is that the trade secrets at the heart of the dispute be identifiable, so as to allow a court to assure that the dispute is not meritless (and also that the dispute is not, in fact, just a strategy to force a party to disclose their trade secrets through litigation techniques like the discovery process). It also allows the defense to proffer defenses, such as reverse engineering or public knowledge. Thus, any entity contemplating litigation should confirm that their claim has a solid good faith basis before filing the complaint.
Further, a party is more likely to obtain the support and interest of law enforcement authorities if the allegation of misappropriation of trade secrets is specific and narrow, rendering the complaint more easily susceptible to verification (as opposed to a making a kind of laundry list accusation).

Responding to Trade Secret Theft with Section 391
Despite the existence of section 391, the Canadian federal government has thus far provided little guidance to victims of trade secret theft. Section 391 has not come accompanied with meaningful guidance as to how companies, and in particular, innovative SMEs -may avail themselves of the law. This differs markedly from the situation in the United States, where the Department of Justice published (2013)  This checklist then instructs victims to provide a copy to a federal law enforcement official (Ibid). Helpfully, the checklist also includes reproductions of the language of relevant legal provisions. The Canadian federal government does not offer such guidelines, but now that the underlying criminal law is effectively the same, an innovative SME that has been the victim of trade secret theft can borrow the DOJ checklist and use it to conduct their forensic analysis of trade secret theft. Upon completion of the report, they can provide it to the RCMP or a police force jurisdiction where the innovative SME is located, in the same way that they would report any criminal offense. In addition to such measures, basic Criminal Enforcement of Trade Secret Theft: Strategic Considerations for Canadian SMEs Matt Malone steps should be taken once an SME becomes aware of a trade secret theft to preserve evidence, in particular any records that have monitored the transmission of data and tracked employees that may document the theft.
Finally, although this paper has focused on measures from the perspective of taking a defensive posture towards IP, which is relevant for a SME suffering theft of trade secrets, such entities should also be alert to the concern that section 391 may be mobilized against them. As one practitioner noted: "Disputes between companies and their departing employees or former business collaborators can also be very polarized and intense, making it further difficult to judge the facts well enough at the outset to decide whether to lay charges" (Courage, 2020). Thus, companies should undertake careful measures to avoid potential theft to their trade secrets, including through employee training on best practices handling any information that may be susceptible to such designation.

Conclusion
Section 391 is a powerful instrument for SMEs in Canada to protect their IP. It makes up for many resource deficiencies that they experience, in particular vis-à-vis their larger competitors. However, recourse to section 391 comes with specific advantages and disadvantages that this paper has laid out for SMEs to contemplate. Further, this paper has provided practical advice for initiating a complaint under section 391.
Innovative SMEs should take seriously the important measures they put in place to protect their trade secrets. Routine audits are an important way for such companies to think on a regular basis about how they govern and restrict access to information, including what employment policies they have in place, and how employees are trained to protect such information. Business measures like this are of central importance in court. While these prophylactic measures can go a long way in preventing the misappropriation of trade secrets, in the event that something is stolen, they also form important pillars in building a case for prosecution by helping harness evidence to build a persuasive legal narrative. If theft of a trade secret occurs, a SME should undertake immediate steps to preserve whatever evidence of it they have available to them.
This article addressed the challenges that Canadian SMEs face in protecting their IP due to resources deficiencies. It focused on a recent solution to these deficiencies presented by section 391 of Canada's Criminal Code. It took into account considerations for SMEs when turning to this new legal protection, including advantages and drawbacks to enforcement, and devised a practical suggestion of utilizing the checklist prepared by the DOJ as a tool to report relevant information to the RCMP, or police force in another jurisdiction (or even simply to make a record for themselves) in the event of trade secret or confidential information theft. Going forward, in addition to the federal government developing tools that are specifically designed for SMEs to assist effective enforcement, further research will be needed to examine the ways in which such enforcement should be structured, expanded, and also limited to maintain a robust innovation environment in Canada.


Explaining Firms’ Behavioral Intention towards Environmental Reporting in Bangladesh: An Application of Theory of Planned Behavior

Environmental reporting is getting significant momentum worldwide due to its substantial effects towards sustainable development goals. This study aims at probing for salient factors that determine the intention to disclose environmental credentials in the sustainability reports. In this study primary data have been gathered from 53 listed textile firms of Bangladesh Securities and Exchange Commission (BSEC). Five point measurement scale has been used to gauge the data which were eventually analyzed through structural equation modeling (SEM). The Theory of Planned Behavior (TPB) is applied to understand the interplay among the determinants of intentions towards environmental reporting. It has been revealed that subjective norms (social expectation/authoritative pressure) are the most powerful determinants for developing intention to engage in environmental reporting behavior. Perceived behavioral control (ability/ difficulty to perform a behavior) is found to be non-contributory in the context of textile firms of Bangladesh. Findings imply that government, non-government and other policy makers are expected to emphasize compulsory environmental reporting disclosure to form a more environmentally responsible society.

Introduction 2
Journal of International Business and Management (JIBM) https://rpajournals.com/jibm to devise strategies and endeavor to disclose different voluntary information about GHG emissions in environmental reporting (ER) (Lee, Park, and Klassen (2015). ER serves three basic functions such as disclosing information on the basis of societal accountability of organizations, providing valuable information for decision making and encouraging ecological initiatives. With a view to addressing such benefits, a rising number of voluntary and obligatory ER arrangements have been initiated by various governments such as United States of America, Australia, Canada, France, Japan, Israel, Korea, New Zealand and United Kingdom. A wide range of non-governmental initiatives have been extended with the aim of forcing firms to disclose environmental credentials about their effects on the environmental performance. Examples of these endeavors include the Carbon Disclosure Project (CDP), the Institutional Investor Group on Climate Change (IIGCC) etc. (KPMG, 2007). Application of the concept of environmental sustainability is relatively new in Bangladesh. Over last two decades, the Government of Bangladesh (GOB) undertook expedient steps in order to initiate institutional changes. It is to be noted that ER is still not compulsory in most of the business sectors of Bangladesh. Several firms have established different strategic approaches with regard to voluntary ER. Some of the firms are still engaged in avoiding transparency and continued not to disclose any ecological information at all while some of the firms have chosen to deliver detailed information about their ecological performance and GHG emissions voluntarily (Cotter and Najah, 2012) This study attempts to understand the interplay among the major determinants of environmental voluntary disclosure intentions of Bangladeshi textile firms by applying the theory of planned behavior (TPB). Literature reveals that there is a great deal of overlap among theories which would provide valuable insights justifying the intention for reporting environmental information (Deegan, 2002). Socio-political theories (Gray, Kouhy, and Lavers, 1995) contend that environmental disclosures are a consequence of social and political pressures. Firms with poor environmental performance come across these pressure and generally find greater incentives to disclose environmental information in order to change perceptions of stakeholders. However, these theories are partly successful in elucidating an independent behavioral intention like intention of manager towards ER. The Theory of planned behavior, in this case, would be most suitable for explaining behavior that are controlled by intensions. TPB has been found to be well supported by empirical evidences. Intentions toward environmental behavior can be predicted with higher level of accuracy by attitudes toward the behavior, subjective norms, and perceived behavioral control. Moreover, It is also evident that TPB model could be extended together with morality impact which can explain managers intention for engaging in energy savings and carbon reduction behavior that are expected to help mitigate climate change problems (Chen, 2016).
Several previous studies focused on carbon reduction and ER initiatives in developed countries Matisoff, Noonan, and O'Brien, 2013). However, still there is little pragmatic evidences on the ER of firms in developing countries like Bangladesh. In this study, apparel industry of Bangladesh has been selected to collect empirical evidence with a view to predicting environmental disclosure intensions of firms. The study is aimed at making several contributions to the environmental disclosure literature. Firstly, it contributes to the prevailing literature by examining the voluntary behavioral intention of ER of firms operating in a developing country like Bangladesh. Secondly, whilst most of the prior studies examined the determinants and extent of environmental reporting in developed countries, several behavioral factors like -how the company perceive ER; how firms are forced to disclose; and how factors hinder or support their intentions towards ER are mostly neglected. On this background, the study augment the existing literature in relation to the firms' attitude, subjective norms and behavioral control towards environmental reporting intensions.

Literature Review
The TPB model is the extended version of the theory of reasoned action (TRA) which is based on the concept that the intention of performing a specific behavior by an individual is a consequence of some conscious reasoning . According to TPB attitude, normative force, and perceived control over the behavior determine individual's behavioral intention.

Attitudes towards Environmental Reporting
Previous studies reveal that in order to perform a specific consistent behavior one has to have rational-choice-based assessment of the consequences towards that behavior  which is also true for environmental performance. In relation to ER, attitudes of managers for disclosing voluntary environmental information can be identified by how they justify environmental reporting. Jacobs, Singhal and Subramanian (2010) argued that enhanced environmental performance (EP) can reveal opportunities to access to new markets. Improved EP can also reduce non-value adding costs leading to improved economic performance which ultimately results in augmented revenue (Jacobs et al., 2010). The literature suggests that voluntary disclosure may narrow information asymmetry and reduce financing costs (Healy and Palepu, 2001). Based the findings of the above studies, it has been projected that managers' attitude is positively connected to their intention to engage in ER. In this connection the following hypothesis has been developed: H 1 : Firm's attitude towards ER positively influences their intention to engage in ER.

Subjective Norms Towards Environmental Reporting
Subjective norms can be understood as the strength of normative beliefs and the inspiration to comply with these beliefs. Ajzen and Fishbein (1977) recommended that the perceived social pressure has substantial impact on behavioral intentions. On the basis of signaling theory, firms should disclose value relevant information to fulfil the demands of investors for information. Non-governmental agencies force state government to control environmental conduct of firms in the global economy as an imperative mechanism to decrease their carbon emissions (Ennis, Kottwitz, Lin, and Markusson, 2012). The community exerts social pressure on the initiatives of firms concerning ecological issues. Legitimacy theory postulates that organizations continue within the boundaries of social values (Deegan and Rankin, 1997) and there is innate social contract between the organization and the society (Solomon and Lewis, 2002). This pressure provides executives with the drive to reveal and thereby legitimize their long-term operational sustainability (Mobus, 2005;Cho and Patten, 2007). The following hypothesis represents the link between ER and the intention to engage in ER: H 2 : Firm's subjective norms regarding ER positively influences their intention to engage in ER

Perceived Behavioral Control to Environmental Reporting
Perceived behavioral control can be defined as the perceptions of individuals about their capability of performing a given behavior. Researches revealed that on an average 15 percent of firms report environmental disclosure in response to legitimacy exposures and external stakeholder pressure (Sullivan and Gouldson, 2012). Though Firms are compelled by investor for ER, managers paid less concern to the worth of the reported material due to lack of integrity. Furthermore, specific organizational systems for performing full-fledged environmental reporting are recognized to be crucial to enable firms to monitor, measure and record carbon emission levels (Rankin, Windsor, and Wahyuni, 2011). This study hypothesizes that managers' perceived behavioral control is positively associated to their intention to engage in ER: H3: Firms' perceived behavioral control over ER positively influences their intention to engage in ER.

Behavioral Intention to Engage in Environmental Reporting
The behavioral intention is understood as the precursor leading to the actual behavior. Intention to install specific internal system of practicing environmental reporting to construct consciousness among management personnel can be a sign of performing environmentally well. According to Adams (2002), forming an environmental committee as a part of the board committee structure is reflected as an important intentional factor (Peters and Romi, 2012). Involvement in strategic corporate social responsibility (CSR) especially community development, environmental stewardship, international responsibility and accountability can also be an indication of EP. For instance, a number of firms in China have adopted environmental risk management system concentrating on emergency response, prevention and mitigation of environmental risks (Mol, He and Zhang, 2011).

Methodology Data Collection and Sample
A self-reported questionnaire survey has been carried out in July, 2018 on Textile factories of Bangladesh. The study used random sampling based on 53 textile firms enlisted with Dhaka Stock Exchange. 530 questionnaires were sent for collecting data. Mid and top level management employees were nominated as respondents since they are expected to retain authoritative power to take pertinent operational and managerial decisions. Behavioral Intention towards Environmental Journal of International Business and Management (JIBM) https://rpajournals.com/jibm questionnaires were returned and 415 of them were found workable for the analysis with a successful response rate of 78.30%.

Measures
In order to measure the constructs of the study, the measurement scale and the indicator variables adopted were supported by previous studies.The scale developed by Fishbein and Ajzen (1977) for the components of the TPB model has been adapted for the analysis. A four-item attitude measurement scale was utilized to measure attitude towards ER. Following Kim, Jeong, and Hwang (2013) and Han, Hsu, and Sheu (2010), a three-item measurement scale regarding subjective norm was utilized to ascertain whether significant pressure group would approve certain behavior concerning ER. Following Han et al. (2010), a three-item perceived behavioral control measurement scale was utilized to measure perceived capabilities of performing environmental behavior. A five-item scale was used to understand intention to engage in environmental behavior for preparing reports which has been adapted from the study of Smith and McSweeney (2007). This study used 5-point Likert scale with 1 indicating ''strongly disagree'' and 5 ''strongly agree.'' The detailed scale items of the constructs have been included in the Appendix.

Data Analysis and Results
Structural equation modeling (SEM) permits understanding of complex phenomena with multiple observed variables. Moreover, it takes latent and observed variables as well as measurement error terms into consideration while analyzing data. With a view to achieving the objectives of the study, SEM was utilized to examine the explanatory power of the theory of planned behavior (TPB) model in predicting intention of managers towards environmental reporting in the apparel sector of Bangladesh. The two-step analysis has been employed for implementing SEM which was devised developed by Anderson and Gerbing (1988).

Measurement Model Analysis
The quality and adequacy of the measurement model were tested by investigating reliability, convergent validity, and discriminant validity. Since the chi-square statistic is overly sensitive to sample size, the adequacy of the measurement model is evaluated by other goodness-of-fit criteria (Joreskog and Sorbom, 1996). In order to ensure adequate fitness of the model with data, the following fit indices are adopted: (1) chi-squared/d.f. ratio is considered satisfactory when the ratio is smaller than 5 (Marsh and Hau,1996); (2) the root mean squared error approximation (RMSEA) and the root mean square residual (RMR) is considered acceptable when the values are less than 0.08; (3) the goodness-of-fit index (GFI), the adjusted goodness-of-fit index (AGFI), the comparative-fit index (CFI), non-normed Index (NNI), and the normed-fit index (NFI) are found acceptable when corresponding indices are greater than 0.90. As suggested by Marcoulides and Schumackers (1996) the results of Confirmatory Factor Analysis (CFA) and structural model are shown in the first two columns in Table 1 indicating satisfactory fit for the measurement model. The descriptive statistics and pair-wise correlation matrix of the constructs are produced in Table 2. All pair-wise correlations of the constructs have been found statistically significant at α = 0.01 level. The correlations range from 0.48 (attitude towards reporting and subjective norms) to 0.14 (perceived behavioral control and subjective norms). The internal consistency of the indicator variables is measured by the most widely used criterion Cronbach's α (Cronbach, 1951). The reliability analysis of the scales of the measurement model reveals that all variables measured were found reliable with reliability coefficient values alpha (α) higher than the threshold level of 0.7 (see Table 5). The internal consistency of each construct has been achieved by convergent and discriminant validity measures.  (Sekaran and Bougie, 2010). Convergent validity signifies to the degree to which scores on a test associate with (or are related to) scores on other tests that are designed to assess the same construct. Table 3 shows that all items measuring the same construct loaded satisfactorily on that particular construct and loaded lower on other constructs indicating convergent and discriminant validity. As suggested by Hair, Black, Babin, and Anderson (2010) the study used factor loadings, composite reliability and average variance extracted (AVE) to assess convergent validity. The loadings of all items safely exceeded the threshold value of 0.5 (Hair et al. 2010). Composite reliability values (see Table 3) which depict the degree to which the construct indicators conform to the latent construct ranged from 0.859 to 0.902 exceeding the threshold value of 0.7 (Hair et al., 2010). The AVE measures the variance captured by the indicator variables in relation to measurement error, and it should be greater than 0.50 to justify using a construct (Hair et al. 2010). The values of AVEs were in the range of 0.609 and 0.742. Discriminant Validity determines whether the constructs in the model are highly associated among them or not. It compares the square root of AVE of a specific construct with the correlation between that construct with that of other constructs. The values of square root of AVEs should be higher than those of other correlations. Journal of International Business and Management (JIBM) https://rpajournals.com/jibm

Structural Model Analysis
The study evaluated the explanatory power of TPB model in predicting managers' ER intention to enhance their EP. According to Marsh and Hau (1996) and Marcoulides and Schumacker (1996), the results revealed in the last column in Table 1 indicate an acceptable fit for the structural model. The results of the TPB model reveal that the three antecedent constructs included in this model can explain about 35% of the variance on the intention to engage in ER behavior signifying the environmental performance. The estimates of the path parameters are shown in Table 4 indicating that attitude towards ER ( "# =0.334, t=6.133), subjective norms ( $% =0.416, t=6.088), and perceived behavioral control ( &'( =0.019, t=.298) are positive contributors to intention to engage in ER behavior as expected. The results verify that the components included in the TPB model would exert their impacts on intention towards disclosing environmental information to users.

Discussions
The findings suggest that firms' intention to engage in environmental reporting (ER) is likely to be influenced by personal attitudes regarding the value of reporting, perceptions of whether internal and external stakeholders approve ER, and perception of the availability of resources and lack of hindrances to enable ER. The results of the analysis indicate that the effect of subjective norms has the greatest influence on intention to engage in environmental reporting behavior. Islam, Miah, Asaduzzamam (2015) concluded with a similar notion that without strict accounting pronouncements from the Institute of Chartered Accountant Bangladesh (ICAB) and disclosure norms by other related regulatory authorities, the Firms generally provide only some qualitative and positive information about environment. Sakamoto, Ahmed, Begum, and Huq (2019) stated that inadequate monitoring and enforcement by the government authorities induced low willingness of Firms to engage in environmental protection activities and reporting. However, theoretically, attitude tends to be a stronger determinant of intention than the other factors (Ajzen, 1991). Testa, Gusmerottia, Corsini, Passetti, and Iraldo (2016) found that entrepreneurs' attitudes are considered as the most important predictors of environmental pro-activity both for small and micro firms. It is undeniable that the environmental reporting behavior of firms would be 8 Journal of International Business and Management (JIBM) https://rpajournals.com/jibm revealed if firms act ethically, be responsible in energy saving, reduce carbon footprint, and disclose environmental accounting information. Thus, the intention to engage in that particular reporting behavior would grow if managers show positive attitude towards environmental reporting. In contrary to this point of view, Raab, Baloglu, and Chen (2018) concluded that "Attitude" did not have any influence on managers' intentions to implement sustainable practices. Authors argued that the findings of this study is logical, since managers in the businesses are generally very practical about their ability to perform, feasibility of the action to be performed and the perceived outcome. Hence, their personal attitude towards a behavior does not make significant impacts on actions they take. However, our results reveal that in the context of ER all three factors influence environmental intention positively. In this study, subjective norm is the strongest determinant of intention towards ER for the organizations which is in line with the study by Thoradeniya, Lee, Tan, and Ferreira (2015). It is worthwhile to note that the empirical results obtained from the TPB model indicate that perceived behavioral control is not a contributor to firm's intention to engage in environmental reporting behavior. According to Kaiser and Gutscher (2003), perceived control over behavior has least direct influence on behavioral intension. Sakamoto et. al (2019) have found similar result while studying corporate practice to mitigate environmental pollution in Bangladeshi textile firms. According to Bandura (1986), humans are social beings who rely upon each other to find way outs of a problem and always seek for an improved situation in the efforts of others at first hand. Significant effects in pro-environmental behavior would be found if large a number of actors (e.g., Firms and industry lines, politicians and administrators, consumers, common people, researchers/ engineers) participate and these changing processes may take time to flourish (Bamberg, Rees, and Schulte, 2018).

Conclusion
This study attempted to explain firms' behavioral intentions in relation to environmental reporting in Bangladesh through the application of theory of planned behavior. The results advocates that the TPB model has a reasonable explanatory power in predicting firm's intention to engage in environmental reporting behavior. This study delivers both theoretical and managerial implications regarding firms' intention to engage in environmental behavior. In relation to previous studies, results of the analysis suggests that the contribution of situational factors (i.e., perceived behavioral control) in predicting intention to engage in environmental reporting behavior is limited. Findings suggest that firms' intention to engage in environmental reporting behavior is mostly influenced by its subjective norms and perceived behavioral control. This outcome signifies that if a firm maintains strong social attachment, peer pressure, and substantive bindings form different authoritative bodies then it would more likely to engage in carbon reduction and environmental reporting behavior. This indicates that in order to enhance firm's intention to engage in environmental reporting behavior, governmental and non-governmental policy makers should pay more attention to hold Firms accountable while operating businesses.
Nevertheless, the behavioral intention models have been acknowledged with robust support in numerous behavioral domains, prior studies of TPB recommend that intention is not a robust predictor of actual behavior, when the behavior is self-reported (Armitage and Conner, 2001) and might be overemphasized considering the possibility of reporting bias. This paradox is the main limitation of the current study. The correspondence between selfreported behavior and observed behavior would not be logically connected. Hence,


Street Vendor in Semarang: Structuring, Empowerment, and Welfare

This study aims to analyse (1) Semarang City Government policies in managing and empowering street vendors, (2) implementation of local regulations in managing and empowering street vendors, and (3) the impact of implementing policies in structuring and empowering street vendors. for their welfare. This research uses a qualitative approach and case studies and research takes place in South Batan and Penggaron. Data taken from observations, interviews, and literature studies. The results of the study were analyzed with qualitative analysis techniques from Miles & Huberman and Creswell. From the research analysis and field findings, the following results were obtained. First, the Semarang City Government manages and empowers Street Vendors by referring to regional regulation No. 11 of 2000. Second, the structuring policy carried out by the city government only focuses on the implementation of relocation and elimination of business locations. Empowerment activities managed by the government are facilitating access to capital, business facilitation assistance, trade facilities, institutional development, and limited promotion through creative product exhibitions. Third, the policies on structuring and empowering street vendors have direct and indirect impacts on the welfare of street vendors, especially in South Batan. Based on the results of the study it is recommended that the arrangement of street vendors be carried out by taking into account the interests of the community of road access and also paying attention to the future of street vendors.

INTRODUCTION
Local governments in Indonesia, particularly in Semarang, faces urban problems. One of the problems is related to the informal sector and street vendors. The rapid growth of street vendors, especially unorganised or unregistered street vendors that occupy public spaces has caused the government to face a dilemma (Yuliani, 2012;Pratama dan I Gusti Wayan Murjana Yasa, 2018). On the one hand, local community intends to eliminate their existence to maintain the orderliness, cleanliness, and security of the public space (Swaracinta, 2013;Duwit, Veronica A. Kumurur, dan Ingerid L. Moniaga, 2015). On the other hand, Street Vendors who have already occupied public spaces must be organized and fostered, so that they continue to exist but do not disturb the public (Rini, 2012;Thoriq dan Samsudin, 2018). Thus, a policy must be made to solve this.
The related policy for Street Vendors should accommodate all parties interests. However, the current policy ignores the interests of Street Vendors, making many of them curbed, evicted, and relocated to a place that is not feasible to run a business. Moreover, the government takes repressive and brutal to sacrifice their existence (Ramli, 1992;Bromley, 2000). Many authorities in Africa, Asia, and Latin America complained about the presence of street vendors as a significant problem in their cities (Bromley, 2000). These merchants are targeted by the police and city government for the eviction and elimination (Bromley and Depdulal Saha, 2012). However, there are some reasons which make it difficult for the government to do that, which are the stubbornness of street vendors, rule violation, and the rights of public space consumption (Syam, 2016). The high number of wild merchants on the street makes the local regulation authorized by the local government of Indonesia ineffective (Saputra, 2010;Syam, 2016).
In Semarang, the government regulates policy regarding informal sector and street vendors in RTRW 2011-2031, RPJMD 2016-2021, and RKPD 2018, as well as in the Local Regulation Number 11 of 2000. With the issuance of Presidential Regulation Number 125 of 2012 and Minister of Home Affairs Regulation No. 41 of 2012, the city government also uses it as a reference in regulating, arranging, developing, and empowering street vendors. These local policies focus on educating the vendors regarding their rights and responsibilities. Besides that, the arrangement of Street Vendors is also included as the strategy of Semarang in realising the city as an international attraction.
To achieve the vision of Semarang as a city of Trade and services and to realize the SETARA program or Semarang Sejahtera (wealthy Semarang), the government conducts a physical arrangement of the city, by tidying the Simpang Lima roundabout, Pahlawan street, Pandanaran street, Ahmad Yani street, Gajahmada street, Pemuda street, Sutomo, Imam Bonjol street, Sugiyonopranoto street, and Tugu Muda roundabout. Likewise, on almost all roads, a pedestrian route is built. Following the RKPD of Semarang in 2018, to manage green open spaces, the Semarang city government conducts rehabilitation and construction of new parks targeted for 2018 to reach 276 locations.
In the context of the urban planning of Semarang, Street Vendors who occupy Pahlawan street were relocated to the other street centre since December 2010. At first, they insisted that they would not move, but after the government conducted socialisation and approaches, they were willing to move to Menteri Soepeno's street. In 2017 and 2018, Street Vendors who occupy the Center for Street Vendors in Menteri Soepeno street are forced to sell out of the streets because their shelter was going to be demolished for the benefit of the construction of the Great Indonesian Park, which is expected to end in October 2018. There are still many street vendors organised by the city government, such as Street Vendors in Kalisari, Barito, and Undip Imam Barjo (Pleburan).
Besides, there are still also many unregistered and unprotected street vendors in Kokrosono, Kartini street, Sayangan, Sampangan, and several occasional vendors in other places. Later, it is suspected that there is a different treatment shown by the Semarang city government towards Registered Street Vendors and Unregistered Street Vendors since unregistered street vendors can be evicted at any time.
The issuance of Presidential Regulation Number 125 of 2012 and Minister of Home Affairs Regulation No. 41 of 2012 should have been followed up by the Semarang City Government to organise and empower Street Vendors. The local regulation only regulates the guidance of Street Vendors on the issues of rights, obligations, prohibitions, and supervision. Lately, it is expected that comprehensive structuring and empowerment efforts as regulated by the administrative regulation and the Minister of Home Affairs regulations above have not been implemented optimally. These issues attracted the researcher to discuss, primarily to examine the extent to which the policy of structuring and empowering street vendors is carried out after the issuance of Presidential Regulation No. 125 and Minister of Home Affairs Regulation No. 41 of 2012. In accordance with the research problems, the following description will explain and analyze (1) the Semarang City Government's policy in managing and empowering Street Vendors, (2) the implementation of the Semarang City Government policy in managing and empowering Street Vendors, and (3) the impact of the implementation of the policy of structuring and empowering street vendors on street vendor's welfare. Before the results of the study were presented, a literature review which discussed the positive and negative aspects of the relocation policy for street vendors and research methods was first presented, which included the used approach, the location of the study, the unit of analysis, data collection techniques, data validity, and data analysis technique.
The existence of the informal sector in Indonesia is increasing due to its existence as a place for workers who do not have diplomas and skills needed in the formal sector. This also happens in other developing countries (DeLuca, 2012;Handoyo, 2018;ODI, 2008;Muthusamy and M. Syed Ibrahim, 2016;Wilonoyudho, 2014;Zlolnisky, 1994). The informal sector becomes an alternative employment when the development program is unable to provide employment opportunities in the formal sector (Dimas, 2008 in Brotosunaryo, Wahyono, andSariffudin, 2013). One of the informal sectors activities is street trade, which is generally dominated by food and beverage traders as well as kitchen, cleaning, agriculture, carpentry, and automotive spare parts providers. In Semarang, culinary street vendors are more dominant than other informal sector economic activities. Their presence is mainly seen at night.
Increasing urban infrastructure provides an attraction for workers from rural and satellite cities to seek fortune by working in the informal sector. The number of casual sector workers in Central Java as of February 2014 was 62.06% (Central Java Province BPS, 2014). The increasing number of workers in the informal sector has led local governments to make policies by making arrangements so that the existence of these workers does not disturb or violate the public space that has been designed for use by local governments through Spatial Planning and Regional Planning (RTRW).
Public policy is known as "whatever government chooses to do or not to do (Dye, 2002). The policy taken by the city government is based on the choice to do something or not do something for the sake of communal benefit. The policy for informal sector workers is a part of government policy, especially concerning economic and employment policies. Government policies towards public space have different implications. The increasing number of land used by Semarang city government for specific functional interests, starting from green open spaces, reservoirs, lakes, pedestrian roads, city parks, and others, will urge street vendors to build their business. On the other hand, the development of the city will also give birth to new street vendors who want to get lucky looking for sustenance from the development of the city .
The structuring policy for street vendors should not only be intended to organise public spaces but also pay attention to the future of street vendors. Many local governments pay serious attention to structuring and empowering street vendors, which has a positive impact on the continuity of business and the future of street vendors. Some studies provide information about the positive impact of the Street Vendor arrangement policy. Fatnawati (2013) in a study of the Impact of Street Vendors Relocation based on the City of Surakarta Regional Regulation Number 3 of 2008 concerning Management of Street Vendors for Street Vendors in Surakarta concluded that street vendors, after being relocated, gained certainty in running their businesses.
However, it is recognised that the distribution of kiosks which do not match the type of merchandise make it difficult for street vendors to adapt. Purnomo (2018) in his research on the Impact of Relocation on the Social Environment of Street Vendors in the Pratistha Harsa Purwokerto Culinary Center concluded that after relocation, street vendors in trading felt easier, safer and cleaner. Nurvitasari (2014) in a study on the Arrangement of Street Vendors to Provide Legal Protection and Improvement in Traders' Living Levels (Case Study in the Manahan Solo Area) concluded that Manahan Street Vendors gained certainty and comfort in running a business because they got a decent place and given regular guidance. From some of the results of research on street vendors, it can be concluded that street vendors get a safer and more comfortable new location that is not likely to be transferred again by the local government because it is under the spatial plan prepared by the local government.
The street vendor arrangement policy, especially the relocation of street vendors, actually had unfavourable impacts on street vendors. The following research provides data on the negative impact of the Street Vendor arrangement policy on the future of Street Vendors. Prasetya and Fauziah's (2016) study on the Impact of Street Economic Relocation of Street Vendors in Buduran Subdistrict, Sidoharjo Regency showed that street vendors income decreased by 20% due to a lack of empowerment from local governments. Syakir (2017) in his research on the Analysis of the Impact of Relocation and Revitalization of Street Vendors from Jalan Sabang to the Elpabes Surakarta Market Area concluded that after relocating, the turnover of street vendors decreased to 26.35%. Likewise, the profits obtained by street vendors decreased by 26.1%. This is caused by the kiosk position which is not immediately visible to the buyer, and the number of visitors has declined. Sawitri (2015) in his research on the Analysis of the Arrangement of Street Vendors in Maros Regency concluded that the Street Vendor policy could have a positive and negative impact. The negative impact of the Street Vendor arrangement in Maros is the act of defiance of Street Vendors, which is still selling on the side of the road because the new location is far from visitors. Andrianto (2012) in a study on the Implementation of Street Vendors Relocation Policy Evaluation behind the Eleven March University Campus in Surakarta concluded that the relocation of street vendors resulted in a drastic decline in income. This is because the location of the Stage Rejo market is less strategic and far from buyer access. From the various studies, information can be obtained that the negative impacts of relocation are (1) the new location is not strategic for the buyer to visit and (2) there is a decrease in the income of street vendors.

RESEARCH METHODS
This study employed a qualitative approach and case studies. The research concerned on Street Vendors in Batan Selatan and Barito (were moved to Penggaron). The analysis focused on the Street Vendors and Trade Service. The study employed purposive random sampling. Besides, because of the complexity of the problems, 25 street vendors were made as respondents. To obtain data on government policy towards street vendors, the research took the data from the interview with three employees of Semarang Market Officials. Overall, the data from the analysis were made by interview, observation, and literature study. Interviews were conducted in an unstructured manner where the researcher does not use interview guidelines that have been wholly and systematically compiled, but in the form of outlines of research questions according to the research problems (Sugiyono, 2009). In this study, observations were made by direct observation to respondents and informants (Sugiyono, 2009). Things that cannot be taken with these two techniques are carried out by literature study. To measure the validity of the data, triangulation was also used (Miles & Huberman, 1992;Moleong, 2007). The use of triangulation is useful for solving potential problems regarding the construct of validity (Yin, 1997).
Triangulation method was chosen by comparing the results of interviews with the results of observations, mainly related to structuring and empowerment policies carried out by the regional Regulatory Agency and the impact of these policies on the welfare of Street Vendors. The results of the study were analysed by interactive qualitative analysis techniques, with cycles of data collection, data reduction, data presentation and conclusions and verification (Miles & Huberman, 1992). To deepen the analysis, data analysis was also conducted according to Creswell,namely (1) organizing data, (2) reading and making memos, (3) describing, classifying, and interpreting data into codes and themes, (4) presenting and visualizing (Creswell, 2015).

RESULTS AND DISCUSSION
This part This research was conducted in two locations, which are the Centre of Street Vendors in Batan Selatan and Penggaron. The findings of the study only concerned about these areas. The result was unable to be generalised to other cities in Semarang. The following data are the respondents of the research.
Based on the table above, the Street Vendors in Batan Selatan consists of 10 (40%) food sellers. Meanwhile, the vendors in Penggaron had 15 (60%) vendors selling automotive spare parts and accessories. The merchants in Batan Selatan offer various products, including foods, like fried rice, nasi rames, nasi langgi, Padang food, as well as beverages, such as soft-serve ice cream, juices, and coconut drink. The high number of culinary street merchants is understandable since it is more lucrative to sell foods and beverages to Semarangese who tends to dine out of their house. The local interest boosts the business of street food in Semarang. Meanwhile, the merchant in Penggaron which is used to be known as Barito maintains its mainstream of working in the fields of automotive repair and accessories. However, there is still a lack of vehicle spare parts dealer in the area due to (1) government's priority of focusing the area for trading only motorcycle spare parts and accessories, and (2)  Second, the organisation of the government only concerns on collecting the data from locals and registering the vendors into their database in a more approachable way. They also focus on the relocation and elimination of the vendors. Besides, they also cooperate to the other local government and business partners to maximally execute the organisation. The program has been included in the Government Work Plan of Semarang in 2018. In spite of that, there is no follow-up action conducted by the officials. Third, despite its existence as the follow up from the President and Ministry's regulation, the government still organises empowering activities for the registered or unregistered sellers without any legal control from official regulation. The activities are accessed facilitation to capital (although it attracts no vendors), business site, and infrastructure (cart); institutional empowerment (community empowerment for Street Vendors); and limited promotion through creative product fair. In the meantime, the unstructured empowering activities are a business enhancement, production increase, processing of products, and technical guidance. The limited budget for the Market Officials and the increasing number of unregistered Street Merchants has weakened those attempts to be executed well.
Fourth, the policy of organising and empowering local vendors, specifically street vendors in Batan Selatan and Penggaron impacts them directly or indirectly. The placement of street vendors in Batan Selatan which is in the crowds' area and the provision of facilities, like access to capital, business site and infrastructure, promotion and institutional empowerment has improved the business. The relocation of the business from Barito to Penggaron also impacted the vendors to have improved welfare. Their new location is still organised, having an incomplete facility, and geographically distant from the centre of the city.
A good city should be able to be a good living place for its citizen. A global declaration of the World Health Organization has resulted in the healthy cities movement. A parameter of a healthy city is based on its social and economic justice (Newman & Jennings, 2014). A city with such justice can eliminate its case of poverty as the priority of social, ethical, and environmental as well as to motivate the human to live in equality and harmony.
Semarang is a metropolitan city which is categorised as Healthy City. The status means that the city can provide its citizen freedom of doing an economic activity which allows the development of human's quality. Moreover, through various programs of eliminating poverty are summarised through an integrated program of health, economy, education, infrastructure, and environment. The program is called gerdu kempling. Through this program, it is expected that the number of poverty will be reduced to 398.009 people in 2009. Despite the increase to 448.398 in 2011, the number is the smallest amongst all cities in Central Java (Kertati, 2013).
Most citizens in the urban or rural area, whether from the village or the corner part of the city, are having no skill to work in formal sectors. Most of them decided to work in the informal sector. Based on the data of Wilonoyudo, as in Kertati (2013), the number of citizens in Semarang who work in informal sectors is 81.9%. The number includes the owners of Street Vendors which increase annually. In 2009, it reached 11.414, while in 2012, the number rose to 11.981 or simply, there was an increase of 567 vendors in 3 years. According to the data of Market Officials, the number of sellers decreased to 6.315 in 2015. However, there is a possible increase in 2018 along with the increasing number of crowd attracting place in Semarang.
The active policy of Semarang's government and other informal sector become the reasons why the increasing number of Street Vendors in Semarang heavily occurs. Between 2000 to 2014, the policy of Semarang's government is considered unsupportive to economically weak parties. Therefore, many street vendors, including in Sampangan, Basudewo, Kokrosono, Pahlawan street, Kartini street, and Karyadi hospital were evicted from its place. The event resulted many people lost their job and unable to work or run their business.
Most registered street merchants in Batan Selatan and Barito (which is moved to Penggaron) are not affected by the regulation. They are still running their business well without any threats coming from Municipal Police or Thugs. They have already got their place. In Penggaron, the sellers have been mostly placed through the facilities are still in an ongoing development process. The regulation which is run by the government brings effects to the Street Vendors. The rule affects their income which can make them afford their needs, such as buying secondary needs, like a car, motorcycle, television, refrigerator, etc. Some of the street vendors have already included into local street vendors association which is promoted by the local government. They are also sponsored by the government which helps them to improve their capital or to expand their business.
In the perspective of implementation theory, George C. Edward III views that from the aspects of communication, resources, disposition, and bureaucracy, the existence of Street vendors in Batan Selatan and Penggaron are influenced from the excellent discussion of the regulator, professional human resources, firm commitment of street vendors organization, and institution of bureaucracy (which is the Ministry of Trade) which have clear Standard Operating Procedures for their empowerment. The wellimplemented policy can be seen from the significances which are suitable for most of the society (Nawawi, 2009). The significances cope (1) the existence of the street vendors and (2)  Year 2012. They also educate the vendors to be informed for their rights and do their responsibility. Second, the organisation of the government only concerns on collecting the data from locals and registering the vendors into their database in a more approachable way. They also focus on the relocation and elimination of the vendors. Besides, they also cooperate to the other local government and business partners to maximally execute the organisation. Third, despite its existence as the follow up from the President and Ministry's regulation, the government still organises empowering activities for the registered or unregistered sellers without any legal control from official regulation. The activities are accessed facilitation to capital (although it attracts none vendors), business site, and infrastructure (cart); institutional empowerment (community empowerment for Street Vendors); and limited promotion through a visit to Semarang and Great Sale fair. Fourth, the policy of organising and empowering local vendors, specifically street vendors in Batan Selatan and Penggaron impacts them for their income, basic needs, and future investment.
There are also some recommendations to suggest. First, the organisation of Street Vendors should be done comprehensively according to Presidential Regulation Number 125 the Year 2012 and The Regulation of Ministry of Internal Affairs Number 41 the Year 2012. The policy should not focus on the relocation and eviction, but also the development of the areas, considering the increasing number of the Street Vendors. Second, the policy of Street Vendor empowerment should be based on these policies aforementioned. The activities should be related to facilitation and infrastructure development, capital access, entrepreneurship skills, production increase, management, networking session, promotion, and technical guidance since this stuff will signify the impact to the vendors. Third, the local government in Semarang should limit the permission to the investor who develops retail and hotel business, since they should protect the street vendors, and there has been very much number of it.