Search results

It is important to consider economic and political factors when designing the tax mix and setting the level of corporate taxation. Increasing corporate taxation can be seen as an inefficient way to raise revenue for the state, as it can have a negative impact on investment and the competitiveness of firms. However, lowering corporate taxation can encourage investment and job creation, but it can also be perceived as supporting large corporations. The aim of this chapter is to evaluate corporate taxation, its position in the tax mix and its potential impact on economic growth. The revenues of corporate income tax (CIT) have an increasing tendency even though the tax rate was reduced from 41% to 19%. Revenues are influenced by both legislative changes and economic cycles. The level of taxation is also influenced by deductions, which include asset depreciations, research and development expenses, or loss deductions. The Pearson Correlation Coefficient was used to examine the correlation between the selected factors. A moderately strong positive correlation was found between GDP growth and CIT as a percentage of total taxes, as well as between GDP growth and CIT as a percentage of GDP.

The paper examines the historical shifts in policing strategies towards individuals with SMI and vulnerable populations, highlighting the development of co-response models, introducing the concept of “untethered” co-response.

This paper conducts a review of literature to trace the evolution of police responses to individuals with serious mental illness (SMI) and vulnerable populations. It categorizes four generations of police approaches—zero-policing, over-policing, crisis intervention and co-response—and introduces a fifth generation, the “untethered” co-response model exemplified by Project SCOPE in Philadelphia.

The review identifies historical patterns of police response to SMI individuals, emphasizing the challenges and consequences associated with over-policing. It outlines the evolution from crisis intervention teams to co-response models and introduces Project SCOPE as an innovative “untethered” co-response approach.

The research acknowledges the challenges in evaluating the effectiveness of crisis intervention teams and co-response models due to variations in implementation and limited standardized models. It emphasizes the need for more rigorous research, including randomized controlled trials, to substantiate claims about the effectiveness of these models.

The paper suggests that the “untethered” co-response model, exemplified by Project SCOPE, has the potential to positively impact criminal justice and social service outcomes for vulnerable populations. It encourages ongoing policy and evaluative research to inform evidence-based practice and mitigate collateral harms associated with policing responses.

Given the rising interactions between police and individuals with mental health issues, exacerbated by the COVID-19 pandemic, the paper highlights the urgency for innovative, non-policing-driven responses to vulnerable persons.

The paper contributes to the literature by proposing a fifth generation of police response to vulnerable persons, the “untethered” co-response model and presenting Project SCOPE as a practical example.

This paper aims to review the topic of “luxury fashion consumption”, a field of recent interest for academics and practitioners. However, a literature review that can map the existing knowledge and aggregate it into relevant topics and offers a research agenda for future research is still lacking.

This paper uses a systematic review and a text mining approach to analyse 73 articles on luxury fashion consumption aiming to clarify, rationalise and critically interpret the literature on luxury fashion consumption; identify the core topic, create an integrative framework of core constructs; and offer research gaps and suggest a research agenda for future studies.

From this analysis, eight major research topics are found and analysed (brand desire, authenticity, luxury markets, value perceptions, luxury retail experience, luxury brands communication, responsible consumption and sustainability and status signalling). Based on these topics and following the TCM framework, this review offers directions for future research.

This research offers a text-mining review of luxury fashion consumption to help scholars and managers further develop this field, as there is no comprehensive review on the topic exploring the themes, theories, constructs and methods used in prior studies.

Este artículo pretende revisar el “consumo de moda de lujo”, un tema de reciente interés para académicos y profesionales. Sin embargo, sigue faltando una revisión de la literatura que pueda ordenar el conocimiento existente y aglutinarlo en temas relevantes y que ofrezca una agenda de investigación futura.

Este trabajo emplea una revisión sistémica de la literatura y la minería de textos para analizar 73 artículos sobre el consumo de moda de lujo con el objetivo de (i) aclarar, racionalizar e interpretar críticamente la literatura sobre el consumo de moda de lujo, (ii) identificar el tema central, crear un marco integrador de constructos clave y (iii) presentar las lagunas de la investigación y sugerir una agenda de investigación para futuros estudios.

A partir de este análisis, se identifican y analizan ocho temas principales de investigación (el deseo de marca, la autenticidad, los mercados de lujo, las percepciones de valor, la experiencia de la venta al por menor de lujo, la comunicación de las marcas de lujo, el consumo responsable y la sostenibilidad, y la señalización de estatus). Sobre la base de estos temas y siguiendo el marco del TCM, esta revisión propone líneas para futuras investigaciones.

Esta investigación ofrece una revisión de la minería de textos sobre el consumo de moda de lujo para ayudar a los académicos y gestores a seguir desarrollando este campo, ya que no existe una revisión exhaustiva sobre el tema que explore los conceptos, teorías, constructos y métodos utilizados en estudios previos.

Revisión de la literatura

本文旨在回顾 “奢侈时尚消费”, 这是学术界和从业人员最近关注的一个话题。然而, 目前仍然未能将现有知识分类并为未来研究提供议程的文献回顾。

本文使用系统的文献综述和文本挖掘, 分析了73篇关于奢侈时尚消费的文章。此文目的是：（1）批判性地解释关于奢侈时尚消费的文献; （2）确定中心主题, 建立综合框架; （3）提出研究缺憾, 为未来的研究提出议程。

从这个分析中, 我们发现并分析了八个主要的研究主题（品牌欲望、真实性、奢侈品市场、价值认知、奢侈品零售体验、奢侈品品牌传播、负责任的消费和可持续性、以及地位信号）。基于这些主题并遵循TCM框架, 本评论提出了未来研究的方向。

目前还没有关于该主题的全面文献回顾, 以探索以前研究中使用的概念、理论、构造和方法。本研究对奢侈时尚消费的文本挖掘进行了回顾, 以帮助学者和管理者进一步发展该领域。

文献评论

The study aims to promote the use of qualitative methods in service research by investigating how these methods are reported in service journals, how the level of reporting has evolved and whether methodological reporting influences the downloads or citations received by qualitative articles.

Methodological reporting practices were identified through content analysis of 318 qualitative articles published in three major service research journals and comparison with prior methodological literature. Regression analysis was used to test how the level of methodological reporting influences article downloads and citations.

The study identifies 29 reporting practices related to 9 key methodological reporting areas. The overall level of methodological reporting in published qualitative articles has increased over time. While differences in the level of reporting between service journals persist, they are narrowing. The level of methodological reporting did not influence downloads or citations of qualitative articles.

Service scholars using qualitative methods should pay attention to methodological reporting as it can improve the chances of being published. Factors such as theoretical contributions are likely to have a greater influence on article impact than methodological reporting.

No prior study has explored methodological reporting practices across different qualitative methodologies or how reporting influences article impact. For authors, reviewers and editors, the study provides an inventory of reporting practices relevant for evaluating qualitative articles, which should lower barriers for qualitative methods in service research by providing practical guidelines on what to focus on when reporting and assessing qualitative research.

This study aims to provide an insight into research related to Muslim travellers in the past 42 years.

Using 342 articles collected from the Scopus database from 1981 to 2023, this study adopted the Bibliometrix in RStudio package and Biblioshiny Web application to analyse the research on Muslim travellers in two main categories: overview and intellectual structures.

The first publication related to Muslim travellers occurred in 1981 and number of publications remained few in the first three decades. Starting 2015, publications on Muslim travellers experienced a growing development of discussions and publications. Four prominent research clusters were identified: “halal tourism”, “hajj”, “Islamic tourism” and “tourist post-purchase”. Themes within the research on Muslim travellers have evolved from the “pilgrimage” to “Islamic tourism” theme. Then, the “Islamic tourism” theme has been expanded to a variety of topics that were primarily relevant to Muslim tourist behaviour. Themes related to “climate change” and “Syria” have been identified as the niche themes that need further study.

Scopus database is regularly updated as the number of papers and journals may increase or decrease from time to time. This may impact on the fluctuation of the theme analysis from the article search at that time.

This study reviews publications related to Muslim travellers over the past four decades. Accordingly, it can aid interested researchers and stakeholders in gaining a more thorough understanding of Muslim traveller research.

In international business (IB), the discussion of COVID-19-related global value chain (GVC) models driving resilience has taken momentum since May 2020. The purpose of this study is to uncover insights that the pandemic provided as a unique research opportunity, holistically, revealing the significant role of non-lead firms in GVC outcomes and resilience. This allows to extend theory as the authors critically identify impact criteria and assess interdependence and valence, thus progressing the traditional (pre-pandemic) IB view of GVC governance and orchestration.

This study opts for an integrative review to help create a much-needed extension of IB theory by means of a critical perspective on GVC theory. The authors examine the extant body of IB literature as the relevant stock of collective IB knowledge prompted by the COVID-19 pandemic, uncovering contributions – with a focus on the role of non-lead firms in orchestration and resilience – that allows to clarify what was not evident pre-pandemic. With this, the authors move the theory from its efficiency focus to a better recognition of the interdependencies of power and profit outcomes stemming from asymmetries of interrelationships. By design, the authors focus on the unique research period of the pandemic and orchestration complexities along the development of configurational arguments beyond simple correlations (Fiss, 2011), revealing key dependencies as key themes. The authors highlight further research avenues following Snyder (2019) that are called upon to strengthen that understanding and that helps extend theory.

This research provides a critical perspective on the application of the traditional IB views for GVC governance (designed for efficiency, cost and proximity to markets with pre-dominance for just in time), which has shifted during the pandemic to accommodate for adaptation and adjustment to resilience and just in case considerations. The holistic review reveals not only the key country- and multinational enterprise (MNE)-dependencies with residual impact determining the balance between just-in-time and just-in-case. Also, the authors advance the understanding of the (un)balance of the traditional GVC – focused on just-in-case rather than just-in-time through a lead and non-lead GVC participation and power lens yet rarely observed. The authors find that governance should not be construed as “management” such that it resolves into decisions undertaken in lead firms for execution in subordinate GVC participants. Autonomy allows to subsidiary units by MNE lead firms and/or exercised by (mainly, innovative) non-subsidiary GVC participant firms, is uncovered as a key driver in this. Greater delegation capacity appears to help provide resilience to loss in profit, with a recognition that there may be a dynamic trade-off between power and profit. In addition, the authors are able to identify correlations with innovation, demand elasticity, digital uptake, investment and other, that the authors trust will set the scene for additional research deepening and extending the findings.

Integrative literature reviews include a problem formulation (i.e. that is limited to published topics around an emerging theme) and are hence very focused in nature and approach. This applies to this paper. Data analysis in this method is not typically using statistical methods in contrast to meta-analyses. Also, the authors limit the sample to a relatively short time period with 33 publications analysed, purposefully focusing on the most prompt and “acute” insights into GVCs during the pandemic.

The traditional GVC governance model is designed for efficiency, cost and proximity to markets with pre-dominance for just in time. The authors reveal dependencies that are instrumental to better understand lead and non-lead interaction and relative autonomy, with a focus on residual impact determining the balance between just-in-time and just-in-case that, if in the sought equilibrium and agile, can allow alignment with context and this resilience. This paper specifically provides practical insights and visualization that highlights stages/“ripple” effects and their impact and the questions to ask as stakeholders look for GVC resilience. This includes, int.al., firms and their role as strategic agents, prompting participants through the learnings from exogenous shock to realign their strategies, redistributed manufacturing of production across subsidiary and non-subsidiary non-lead firms, greater competition and hence power for suppliers leveraging resilience and innovation, greater understanding of localization and regionalization of production of essential supplies, interaction with governments, and of investment impacts abroad especially to secure GVC participation.

The insights provided through this extension of theory with its literature review reveal the importance of aligning IB research into GVCs to factors that became visible through alternative or unusual settings, as they have the power to reveal the limitations of traditional views. In this case, a mainly efficiency-led, just-in-time focused GVC governance model is reviewed through the literature that emanated during the pandemic, with a critical perspective, which helped uncover and underline the complexities and evolution of GVC governance, providing fundamental support to solutioning the continuing global supply chain challenges that started as a result of the pandemic and are yet again accelerated by the Ukraine and Middle Eastern wars and its impact with, int.al., concerns over possible severe global food, labour/migration and resources crises. IB holds a social responsibility to help identify critical challenges from the disciplinary perspective and help advance resilience for social benefit.

This paper supports the original IB theory development by extending GVC theory into the lead – non-lead dynamics that may, under certain conditions, provide a “Resilience wall” for GVCs. The value created through insights stemming from a unique period of time for GVC is significant. It allows us thus also to pave the way to an emerging and critical research adaption looking into equilibrium, nuancing demand elasticity, better understanding trade and investment impacts along GVCs and more. By examining views on the sources of pandemic risks in a possibly unique setting, the authors offer added value from extant IB research insights by combining them, revealing the importance for GVCs to investigate not only key dependencies between the exogenous shock, i.e. context, and the impacts assessed through this literature but to further use their inherent value to create a framework for further conceptualization and extension of the traditional IB view on GVC governance. This work illustrates the urgency and importance for IB to take a timely and possibly more critical approach to the investigation of governance models that have, to date, shown some significant limitations.

This study aims to identify effective behaviors in labor-management negotiation (LMN) and, on that basis, derive overarching psychological principles of successful negotiation in this important context. These empirical findings are used to develop and test a comprehensive negotiation training program.

Twenty-seven practitioners from one of the world’s largest labor unions were interviewed to identify the requirements of effective LMN, resulting in 796 descriptions of single behaviors from 41 negotiation cases.

The analyses revealed 13 categories of behaviors critical to negotiation success. The findings highlight the pivotal role of the union negotiator by illustrating how they lead the negotiations with the other party while also ensuring that their own team and the workforce stand united. To provide guidance for effective LMN, six psychological principles were derived from these behavioral categories. The paper describes a six-day training program developed for LMN based on the empirical findings of this study and the related six principles.

This paper has three unique features: first, it examines the requirements for effective LMN based on a systematic needs assessment. Second, by teaching not only knowledge and skills but also general psychological principles of successful negotiation, the training intervention is aimed at promoting long-term behavioral change. Third, the research presents a comprehensive and empirically-based training program for LMN.

Against the background of the I50 paradigm, this paper queries in what ways blockchain and blockchain-based applications deployed in the smart city context facilitate the integration of the I50 paradigm in smart urban contexts.

A mixed methods approach is applied. First, by means of desk research and thematic literature review, a conceptual model integrating the I50 paradigm, smart city and blockchain-based solutions is built. Second, science mapping bibliometric analysis (SciMat) based on keywords’ co-occurrence is applied to a sample of 491 research articles to identify key domains of blockchain-based applications’ use in smart city. Third, a semi-systematic literature review complements insights gained through SciMat. Fourth, the findings are interpreted through the precepts of the conceptual model devised earlier.

The key blockchain-based applications in smart cities pertain to two domains, i.e. the foundational, service facilitation-oriented domain, including security (and safety), networks, computing, resource management and the service delivery-oriented domain, including mobility, energy and healthcare. Blockchain serves as the key building block for applications developed to deliver functions specific to each of the thus identified domains. A substantial layering of blockchain-based tools and applications is necessary to advance from the less to the more complex functional domains of the smart city.

At the conceptual level, the intricacies of the (making of the) I50 paradigm are discussed and a case for I50 – smart city – blockchain nexus is made. Easton’s input–output model as well as constructivism is referenced. At the empirical level, the key major domains of blockchain-based applications are discussed; those that bear the prospect of integrating the I50 paradigm in the smart city are highlighted. At the methodological level, a strategic move is made aimed at restoring the literature review’s role as subservient to the key line of exploration, to justify and ultimately support it, rather than to showcase the literature review as the ultimate purpose for itself.