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The intention of this article is to show possible contributions of the concept of autonomous cooperation to enable complex adaptive logistics systems (CALS) to cope with increasing complexity and dynamics and therefore to increase the systems' information-processing capacity by implementing autopoietic characteristics. In order to reach this target, the concepts of CALS and autopoietic systems will be introduced and connected. The underlying aim is to use the concept of self-organization as one of their essential similarities to lead over to the concept of autonomous cooperation as the most narrow view on self-organizing systems, which is discussed as a possible approach to enable systems to handle an increasing quantity of information. This will be analyzed from both a theoretical and an empirical point of view.

This study investigates the impact of different transfer pricing rules on tax-induced profit shifting. Existing studies create different enforcement rankings of countries based on specific transfer pricing provisions on the assumption that larger penalties and more extensive information requirements imply higher tax enforcement. This assumption carries limitations related to the impact of transfer pricing rules in different countries and to the interaction of different tax rules. Instead, the authors propose a nonordered segregation of groups of countries with different transfer pricing rules, and they empirically investigate the impact of these transfer pricing rules on the profit-shifting behavior of firms.

The authors apply the hierarchical clustering method to analyze 57 observable quantitative and qualitative characteristics of transfer pricing rules of each country. This approach allows the creation of groups of countries based on a comprehensive set of regulatory characteristics, to investigate evidence of profit shifting for each of these separate groups. Profit-shifting behavior is measured by the variation in the volume of import and export transactions between local firms and related parties located in other countries.

The results indicate that firms have a higher volume of intrafirm transactions with related parties located in countries with a lower tax rate. This result is consistent with the profit-shifting hypothesis. Moreover, the results show that relevant differences in transfer pricing rules across countries produce different effects on the volume of intrafirm transactions. The authors observe that the existence of domestic transfer pricing rules that override the OECD Transfer Pricing Guidelines may inhibit profit shifting. In addition, the results suggest that the OECD guidelines may facilitate profit shifting. Overall, it is observed that some transfer pricing rules may be more effective than others in curbing profit shifting and that firms are still able to manipulate transfer prices under some tax rules.

(1) The authors focus on the Brazilian context, which provides a suitable set of profit-shifting incentives for the analysis, since it combines an extreme corporate tax rate, a highly complex tax system, and a unique set of transfer pricing rules. (2) Profit-shifting behavior is captured by the volume of intrafirm transactions. The authors would prefer to observe the transfer price directly; however, this information is not disclosed by firms, for it may represent a limitation to the investigation. Nonetheless, theory shows that the profit-shifting behavior is reflected by the manipulation of both transfer prices and intra-firm outputs.

The authors find that the volume of intrafirm transactions may decrease or increase, depending on the transfer pricing system of the foreign country (including the tax-differential effect). It suggests that some transfer pricing rules are more effective than others in curtailing the profit-shifting behavior and that firms are still able to find vulnerabilities in current rules and take advantage of them in deploying a profit-shifting strategy.

Results provide knowledge about how key differences on transfer pricing rules across countries influence the profit-shifting behavior. The results of the study may have valuable application in solving regulatory mismatches, to eliminate blind spots in transfer pricing rules and thus to contribute to the current review of OECD guidelines and to the global tax reset movement.

Recent studies suggest that if tax-avoidance incentives are somewhat weak, it becomes difficult to observe the shifting behavior of firms. The puzzle is to check whether profit shifting is nonexistent under weak incentives or whether this is a matter of methodological limitations. The authors’ analysis is applied to a complex tax background with strong profit-shifting incentives; thus, it allows the authors to obtain robust evidences of the shifting behavior and the effect of different transfer pricing rules.

The purpose of this paper is to develop a model of brand authenticity and analyze the antecedents and effects of the construct. Although there is no doubt about the relevance of authenticity in personal relationships, published research has yet not thoroughly explored the concept’s meaning in reference to brands.

Based on socio-psychological attribution theories and grounding on the identity-based brand management approach, a causal model of brand authenticity is developed. The hypothesized relationships are analyzed using the partial-least-squares approach. The primary data are based on an online survey conducted in Germany (n = 600). The respondents were asked about fast-food and beer brands.

The data show that brand authenticity positively impacts on brand trust. Furthermore, the key antecedents in the model (consistency, continuity and individuality of a brand) drive the perception of brand authenticity as hypothesized.

The model should be tested in further product categories and moderators should be integrated.

The findings suggest that authenticity is perceived when a brand is consistent, continuous and individual in its behavior. Nevertheless, the empirical results indicate that the factor individuality has the lowest influence on perceived brand authenticity. This is an interesting finding, as being “unique” is commonly regarded as an important success factor in branding. Although the study’s findings confirm its relevancy, they relativize its importance: being consistent, meaning that a brand fulfills its brand promise at every brand-touch point, and being continuous, meaning that the brand promise reflects the essential core of the brand, are of major importance.

Based on an exploratory case-based approach, the purpose of this paper is to open the KM black box and examine the relationships that link knowledge management (KM) inputs (i.e. knowledge resources and KM practices) via knowledge processes to KM performance. This paper aims to identify the underlying mechanisms and explain how KM performance is enabled.

This in-depth case study conducted at a medium-sized consultancy in the supply chain management industry empirically examines knowledge flows to uncover the relationships between KM inputs, knowledge processes and KM performance. We adopt the viable system model (VSM) as a theoretical lens to identify KM mechanisms.

By identifying six KM mechanisms, we contribute to the theoretical understanding of how KM inputs are interconnected and lead to KM performance via knowledge processes.

Based on the insights gained, we provide propositions that organizations should consider in designing viable KM. Our findings help organizations in understanding their KM with the help of knowledge flow analysis and identifying how critical KM elements are interconnected.

The viable system model (VSM) provides a way to understand communication structures in an organization. It gives us a means to visualize and analyze information channels relating the functions in an enterprise, a corporation, or any other kind of organization. At the heart of the VSM is the application of Ashby's law of requisite variety. The resulting models help to analyze and discuss what variety attenuation of operations and what variety amplification of management can establish requisite variety. Many studies and applications show that the complexity management laws described by Ashby and Beer hold, and that managerial, operational and environmental varieties tend to equate. The amplifiers and attenuators, however, should be designed to do so with minimum damage to people and to cost. The purpose of this paper is to determine to what extent the design of amplifiers and attenuators is possible if these are realized based on linguistic communication, and whether this design can be automated in these cases.

The paper uses logical presentation of ideas along with examples from cases. The basic argument is that the design of information channels – amplifiers and attenuators – relies on self‐organizing processes that depend on an operation called linguistic predication.

The paper demonstrates that linguistic predication is not computable based on the model of the Turing machine so that this operation is restricted to be carried out by human agents. In these cases, technology is limited to providing a technical means for communication and social processes.

While there is a large knowledge base of literature in the field of applications of the VSM there is less work providing concepts and guidelines for designing information channels. This paper offers a conceptual and logical argument for their characteristics based on linguistics and philosophy of language.

This chapter analyses the moves global brewery companies undertake towards the distribution of decision-making authority in their multinational organization and the likelihood of newly acquired subsidiaries to influence these moves. In this consumer goods industry, brands are suggested to be the primary subsidiary-specific resource to influence these distribution processes. Empirically, this chapter explores three European acquisitions of the Dutch brewery corporation Heineken in Switzerland, Slovakia, and France. We explore whether differing brand value (regional/international, standard/premium) has had an impact on the subsidiaries’ ability to maintain a certain degree of decision-making authority after the take-over. The results of our case studies show, however, that the ownership of valuable brands may not be considered as a critical resource for subsidiaries here.

Online flight booking websites compare airfares, convenience and other consumer relevant attributes. Environmental concerns are typically not addressed, even though aviation is the most emission-intensive mode of transportation. This article demonstrates the potential for digital nudges to facilitate more environmentally friendly decision-making on online flight booking websites.

The authors used the digital nudging design process to implement two nudging interventions in an experimental setting on a fictitious flight booking website. The two nudging interventions are (1) an informational nudge, presented as an emission label, and (2) an understanding mapping nudge, presented as an emission converter.

This article finds that both digital nudges are useful interventions in online choice environments; however, emission labels more effectively encourage sustainable booking behavior.

The contributions of this article are twofold. In contribution to research, this article builds on existing research in sustainability contexts and successfully evaluates the effectiveness of anchoring and understanding mapping heuristics to influence sustainable decision-making in virtual environments. Furthermore, in contribution to practice, this article contributes knowledge to nudge design and provides hands on examples for designers or website operators on how to put nudge designs to practice in virtual choice environments. Additionally, this article contributes relevant considerations in a high-impact research field with growing importance given the global climate crisis.

In high voltage direct current (HVDC), power cables heat is generated inside the conductor and the insulation during operation. A higher amount of the generated heat in comparison to the dissipated one, results in a possible thermal breakdown. The accumulation of space charges inside the insulation results in an electric field that contributes to the geometric electric field, which comes from the applied voltage. The total electric field decreases in the vicinity of the conductor, while it increases near the sheath, causing a possible change of the breakdown voltage.

Here, the thermal breakdown is studied, also incorporating the presence of space charges. For a developed electro-thermal HVDC cable model, at different temperatures, the breakdown voltage is computed through numerical simulations.

The simulation results show a dependence of the breakdown voltage on the temperature at the location of the sheath. The results also show only limited influence of the space charges on the breakdown voltage.

The study is restricted to one-dimensional problems, using radial symmetry of the cable, and does not include any aging or long-term effect of space charges. Such aging effect can locally increase the electric field, resulting in a reduced breakdown voltage.

A comparison of the breakdown voltage with and without space charges is novel. The chosen approach allows for the first time to assess the influence of space charges and field inversion on the thermal breakdown.

This investigation aims to reframe the sizeable literature on barriers and drivers for energy efficiency measures (EEMs) and the phenomenon of the energy efficiency gap. The authors identify a gap between academic methods and industrial needs, as well as a neglect of the cultural dimension, despite its considerable impact. On the basis of this insight, the purpose of this paper is to integrate all of the various influences on industrial energy behavior previously identified in the literature in a refined energy cultures framework.

This paper includes a systematic literature review of research in the field of energy management, energy efficiency and cultural aspects within barriers and drivers of energy behavior. The authors select and refine an existing energy cultures framework for the industrial context. To meet industrial needs, the authors applied an ontology mapping of its core elements onto an international standard common for industrial energy management practice.

First, the authors present a refined framework for industrial energy cultures incorporating past barriers and drivers as factors. The framework enables an evaluation of attitude and behavioral aspects, underlying technologies, organizational culture and actions related to energy as a system of interdependencies. Second, the factors are ranked on the basis of the number of appearances and empirical metadata. Economic aspects such as “purchase, installment and hidden costs”, “general investment and risk behavior” and “regulatory conditions” are the highest ranked factors, but “existing knowledge about EEM”, “hierarchy approach: top down” and “environmental concerns” follow closely and represent cultural aspects, which are still underrated. Third, while illustrating a successful mapping onto a standardized process of continuous improvement, the authors also argue for heightened academia–practice efforts.

Reframing the energy efficiency gap as a problem of what aspirations play a role, what technology is chosen and how technologies are used should increase the level of implementation of EEMs in the real business world. Introducing the refined energy cultures framework serves as a starting point for future transdisciplinary collaboration between academia and practice.

Targeting the energy efficiency gap is an essential part of the sustainable development goals. The refined energy cultures framework allows for a better understanding of the industrial energy behaviors that are responsible for a significant share of a company’s success. The introduction of energy cultures serves as a starting point for future scholarly research within sustainability management accounting.

The investigation combines existing research streams, their concepts and their results about cultural aspects related to energy efficiency for both academics and practitioners. This review is the first to capture all of the various factors analyzed in academic literature using the energy cultures framework as a basis. The authors add to the theoretical development of that framework with its application to the industrial context. This is identified as a gap. Its refinement helps to holistically understand barriers and drivers of industrial EEMs to support its practical implementation.