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Article
Publication date: 1 December 1996

John Saunders and Fu Guoqun

The deference towards brands that motivated yesterday’s consumers to purchase is no longer so evident in today’s shopping environment. As consumers become more sophisticated in…

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Abstract

The deference towards brands that motivated yesterday’s consumers to purchase is no longer so evident in today’s shopping environment. As consumers become more sophisticated in their assessment of brands and more demanding in their requirements, brand management will need to develop more substantive market models to regain the initiative. Outlines an empirical model of brand loyalty that provides diagnostic data to support the management of brand loyal behaviour and customer equity in grocery markets.

Details

Marketing Intelligence & Planning, vol. 14 no. 7
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 1 January 1991

George S. Yip and George A. Coundouriotis

Using the chocolate industry as a case in point, the authors show how to analyze and take advantage of industry factors that either propel or weaken the trend toward globalization.

3616

Abstract

Using the chocolate industry as a case in point, the authors show how to analyze and take advantage of industry factors that either propel or weaken the trend toward globalization.

Details

Planning Review, vol. 19 no. 1
Type: Research Article
ISSN: 0094-064X

Article
Publication date: 3 October 2008

Brian J. Hurn

The purpose of this paper is to emphasise the importance of the study of ethics in an international context in business courses.

12899

Abstract

Purpose

The purpose of this paper is to emphasise the importance of the study of ethics in an international context in business courses.

Design/methodology/approach

The paper begins with proposed learning outcomes. It examines, using contemporary examples, the increased importance of corporate social responsibility (CSR), the implications of national and international legislation concerning ethical issues and the need for sound overall corporate governance. It concludes with analysis of recent progress towards sustaining ethical standards. The various key ethical dilemmas which occur in business are examined using recent examples, both from the UK and internationally.

Findings

The paper presents an optimistic analysis of recent progress made in the development of ethical standards in business, including suggestions for future good practice, both internationally and at company level.

Originality/value

The paper emphasises the importance of sound governance, which is fundamental to the success in fostering ethical practices in international business.

Details

Industrial and Commercial Training, vol. 40 no. 7
Type: Research Article
ISSN: 0019-7858

Keywords

Article
Publication date: 1 January 2006

Mark Young

Introducing board games to the board room has helped Cadbury Schweppes educate its employees about corporate and social responsibility, explains Mark Young, director of Future…

Abstract

Introducing board games to the board room has helped Cadbury Schweppes educate its employees about corporate and social responsibility, explains Mark Young, director of Future Considerations.

Details

Strategic HR Review, vol. 5 no. 2
Type: Research Article
ISSN: 1475-4398

Keywords

Article
Publication date: 21 October 2007

Frances Wilson and Peter Williams

Frances Wilson, international manager at the Chartered Institute of Personnel and Development (CIPD), and freelance journalist Peter Williams examine reward and recognition from a…

543

Abstract

Frances Wilson, international manager at the Chartered Institute of Personnel and Development (CIPD), and freelance journalist Peter Williams examine reward and recognition from a global mobility perspective and look at how Cadbury Schweppes is managing global growth through reward design principles.

Details

Strategic HR Review, vol. 6 no. 5
Type: Research Article
ISSN: 1475-4398

Keywords

Article
Publication date: 1 November 1974

GEOFF SMITH

Amongst one of the most progressive worker participation programmes currently being developed is the one by the CadburySchweppes group. Much has been written elsewhere about the…

Abstract

Amongst one of the most progressive worker participation programmes currently being developed is the one by the CadburySchweppes group. Much has been written elsewhere about the philosophy and approach being used. ICT were recently able to discuss the training and people development approaches that have been adopted by one of the CadburySchweppes group operating units — Fry's at Somerdale.

Details

Industrial and Commercial Training, vol. 6 no. 11
Type: Research Article
ISSN: 0019-7858

Article
Publication date: 2 January 2018

Norman Mugarura

The purpose of this research paper is to underscore that harmonization of laws, much as it might not offer a lasting cure of tax avoidance and other forms of financial crimes, can…

1341

Abstract

Purpose

The purpose of this research paper is to underscore that harmonization of laws, much as it might not offer a lasting cure of tax avoidance and other forms of financial crimes, can enhance the fight against it and subsequently help to forestall it. Tax avoidance has remained an intractable challenge and costs governments astronomical sums of money, largely because taxation is a sensitive issue in the realm of sovereign national jurisdictions. The first part of this paper involves a review of empirical data on tax avoidance to create a context for evaluating theoretical issues on tax avoidance and how they are manifested in practice. It draws examples in a cross-jurisdictional perspective given the global character of tax avoidance and evasion as financial crimes. The last part of this paper discusses possible recommendations that could be implemented to tackle tax avoidance and its attendant challenges on economies.

Design/methodology/approach

The author has carried out a scoping review of the literature on tax avoidance and myriad of ways used to commit it globally. There was a wealth of data on tax avoidance, evasion, money laundering and harmonization of laws, which was reviewed and applied in undertaking this study. These data were sourced from published academic books, journal articles and online data sources/websites. This paper reflects on and internalizes most recent empirical data on tax avoidance and evasion such as unprecedented leak of millions of files from the database of the world’s fourth biggest offshore law firm, Mossack Fonseca – the so-called “Panama papers”, which has revealed the extent of tax avoidance globally. It also goes an extra length (literally speaking) to underscore important measures that ought to be introduced to address tax avoidance, evasion and money laundering once and for all.

Findings

The findings of this paper confirm that while harmonization of law has its inherent shortcomings, it is necessary to enhance individual state’s ability to deal with overlapping interstate challenges such as tax avoidance. This paper proffers a thorough analysis of tax avoidance, the varied context in which it is manifested with a view to evaluate measures that could be adopted by states to minimize or forestall it globally.

Research limitations/implications

This paper has used data on tax avoidance and cognate areas in underscoring inherent challenges in current measures against tax avoidance globally. There were not many studies carried out on the role of harmonization in bolstering states’ efforts against tax avoidance and other financial crimes.

Practical implications

Paying taxes or avoiding paying it has a direct bearing on people, societies and national governments. It is therefore important that states adopt measures to curtail tax avoidance – because it costs governments a lot of revenue.

Originality/value

Though studies have been conducted on tax avoidance and cognate areas, this paper articulates that harmonization could greatly enhance the fight against it globally. This paper will appeal to tax authorities, banks, governments, policy makers, oversight financial institutions and those who have a vested interest in regulation of financial crimes globally.

Details

Journal of Financial Crime, vol. 25 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 January 1990

J.R. Nicholls

The food industry′s managerial response to the environmental changeof EC accession is examined. Nine case studies had been carried out inthe late 1970s and the same nine companies…

Abstract

The food industry′s managerial response to the environmental change of EC accession is examined. Nine case studies had been carried out in the late 1970s and the same nine companies have been recently revisited to provide a longitudinal study. As we approach “1992”, EC issues have again become strategic.

Details

European Business Review, vol. 90 no. 1
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 1 June 1988

J.R. Nicholls

The food industry's managerial response to the environmental change of EC accession is examined. Nine case studies had been carried out in the late 1970s and the same nine…

Abstract

The food industry's managerial response to the environmental change of EC accession is examined. Nine case studies had been carried out in the late 1970s and the same nine companies have been recently revisited to provide a longitudinal study. As we approach “1992”, EC issues have again become strategic.

Details

British Food Journal, vol. 90 no. 6
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 4 January 2008

Stuart E. Jackson

Successful growth strategy has a lot to do with careful preparation to identify attractive markets and new sources of customer value and competitive advantage. If the plan for

2419

Abstract

Purpose

Successful growth strategy has a lot to do with careful preparation to identify attractive markets and new sources of customer value and competitive advantage. If the plan for achieving growth includes acquisitions, then we also have to consider company valuations and the availability of suitable acquisition targets. A challenge for many companies is knowing when and how much to adapt their strategy in the light of specific acquisition opportunities that become available. If a poorly‐performing competitor becomes available at a modest price should we try to adapt our strategy to take advantage of the opportunity? If the price for an attractive acquisition is bid up beyond expectations should we walk away or try to find a way to pay what the market says the company is worth? In this article, Stuart Jackson shows how successful acquirers combine both strategic discipline and a willingness to react quickly to market opportunities, an approach he calls strategic opportunism.

Design/methodology/approach

In this article, Jackson draws lessons from leading private equity investment groups, some of whom excel at this approach. To illustrate his points, Jackson uses the example of Snapple Beverage Corporation, a company that has been acquired four times since 1992, twice by private equity investors Thomas H. Lee and Triarc, and twice by corporate owners Quaker Oats and Cadbury Schweppes. Each owner brought different organizational priorities and different capabilities to add value to the business.

Findings

There is a huge disparity of returns for companies investing in the same business during different periods. The clear implication is that for a successful growth strategy involving acquisitions, companies need to get both the strategy and the timing right. This may require adjusting the strategy in light of opportunities that arise, and taking steps to align organization priorities and incentives.

Originality/value

By comparing the very different acquisition approaches of corporate and private equity investors, the article provides valuable insight into how private equity investors are often able to deliver strong performance even without the benefit of substantial synergies, while corporate acquisitions often fail to deliver attractive shareholder returns.

Details

Journal of Business Strategy, vol. 29 no. 1
Type: Research Article
ISSN: 0275-6668

Keywords

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