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1 – 6 of 6Blair Biggar, Viktorija Kesaite, Daria Ukhova and Heather Wardle
Despite increasingly persuasive women-focused marketing of gambling products, there has only been limited investigation around women sports betting. Men remain the focus of much…
Abstract
Despite increasingly persuasive women-focused marketing of gambling products, there has only been limited investigation around women sports betting. Men remain the focus of much of the conversation about sports betting as they have generally been found to be the most active sports bettors and the most at risk of experiencing harms associated with their behaviour. This chapter aims to fill this gap by exploring the characteristics of young women sports bettors in the United Kingdom and the relationship between sports betting and the experience of gambling harms. To do this, we created two models of analysis. Our analysis is based on data from the first wave (2019) of the Emerging Adults Gambling Survey (EAGS) dataset (n = 3,549). The EAGS is a non-probability longitudinal survey that includes individuals between the ages of 16 and 24 who were residents in Britain at the time of data collection. Firstly, we examined the associations between women sports bettors and several factors identified as important predictors of sports betting. Secondly, we sought to understand the relationship between women's sports betting and the harms associated with this activity. From these models, we found that women's sports betting was most reliably predicted according to fandom and peer influence. We also found that women sports bettors were more at risk of experiencing harms associated with difficulties with family and friends than women gamblers using other products.
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Anna Herculina Anculien Schoeman, Christopher C. Evans and Hanneke Du Preez
Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in…
Abstract
Purpose
Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South Africa. Non-registration hinders sufficient tax revenue collection, stifles economic growth and causes unfair competition with formal businesses. The purpose of this study is to determine whether changes in the VAT rate affect the registration decisions of businesses, ultimately impacting upon tax compliance behaviour and tax revenue collection.
Design/methodology/approach
An online 2 × 2 between-subjects field experiment was conducted, as part of a broader study, to consider compliance with registration requirements by small business entities in South Africa, specifically when there are changes in the VAT rate.
Findings
Although the study establishes that changes in the VAT rate tend not to have a significant impact on the registration decisions of such taxpayers, it nonetheless indicates that the magnitude of the change in the VAT rate may be influential on registration decisions, whether relating to compulsory or voluntary registration. More particularly, the greater the magnitude of the VAT rate decrease (increase), the more likely it is that taxpayers will register (deregister) for VAT purposes, indicating that the magnitude of changes in the VAT rate do have an impact on VAT registration decisions and therefore on tax compliance more generally.
Research limitations/implications
Not only does the study add to the limited knowledge available on registration decisions of small businesses, but also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.
Originality/value
Not only does the study add to the limited knowledge available on registration decisions of small businesses, but it also gives valuable guidance to policymakers in terms of determining the VAT rate for the country.
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Stanley Frederick W.T. Lim and Jagjit Singh Srai
The purpose of this paper is to investigate the interplay between configuration dimensions (network structure, network flow, relationship governance, and service architecture) of…
Abstract
Purpose
The purpose of this paper is to investigate the interplay between configuration dimensions (network structure, network flow, relationship governance, and service architecture) of last-mile supply networks (LMSN) and the underlying mechanisms influencing omnichannel performance.
Design/methodology/approach
Based on mixed-method design incorporating a multiple embedded case study, mapping, survey, and archival records, this research involved undertaking in-depth within- and cross-case analyses to examine seven LMSNs, employing a configuration approach.
Findings
The existing literature in the operations management (OM) field was shown to provide limited understanding of LMSNs within the emerging omnichannel context. Case results suggest that particular configurations have intrinsic capabilities, and that these directly influence omnichannel performance. The study further proposes a taxonomy of LMSNs comprising six forms, with two hybrids, supporting the notion of equifinality in configuration theory. Propositions are developed to further explore interdependencies between configurational attributes, refining the relationship between LMSN types, and factors influencing omnichannel performance.
Practical implications
The findings provide retailers with a set of design parameters for the (re)configuration of LMSNs and facilitate performance evaluation using the concept of fit between configurational attributes. The developed model sheds light on the consequential effects when certain configurational attributes are altered, preempting managerial attention. Given the global trend in urbanization, improved LMSN performance would have positive societal impacts in terms of service and resource efficiency.
Originality/value
This is one of the first studies in the OM field to critically analyze LMSNs and their behaviors in omnichannel retailing. Additionally, the paper offers several important avenues for future research.
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Sue Ogilvy, Danny O'Brien, Rachel Lawrence and Mark Gardner
This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and…
Abstract
Purpose
This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and sustainability performance of their supply chains. It explores three questions: How can farm businesses provide information required in sustainability reporting? What are the challenges and opportunities experienced in preparing and presenting the information? What future research and policy instruments might be needed to resolve these issues.
Design/methodology/approach
This study identifies and describes methods to provide the farm-level information needed for environmental performance and sustainability reporting frameworks. It demonstrates them by compiling natural capital accounts and environmental performance information for two wool producers in the grassy woodland biome of Eastern Australia; the contrasting history and management of these producers would be expected to result in different environmental performances.
Findings
The authors demonstrated an approach to NC accounting that is suitable for including primary producers in environmental performance reporting of supply chains and that can communicate whether individual producers are sustaining, improving or degrading their NC. Measurements suitable for informing farm management and for the estimation of supply chain performance can simultaneously produce information useful for aggregation to regional and national assessments.
Practical implications
The methods used should assist sustainability-conscious supply chains to more accurately assess the environmental performance of their primary producers and to use these assessments in selective sourcing strategies to improve supply chain performance. Empirical measures of environmental performance and natural capital have the potential to enable evaluation of the effectiveness of sustainability accounting frameworks in inducing businesses to reduce their environmental impacts and improve the condition of the natural capital they depend on.
Social implications
Two significant social implications exist for the inclusion of primary producers in the sustainability and environmental performance reporting of supply chains. Firstly, it presently takes considerable time and expense for producers to prepare this information. Governments and members of the supply chain should acknowledge the value of this information to their organisations and consider sharing some of the cost of its preparation with primary producers. Secondly, the “additionality” requirement commonly present in existing frameworks may perversely exclude already high-performing producers from being recognised. The methods proposed in this paper provide a way to resolve this.
Originality/value
To the best of the authors’ knowledge, this research is the first to describe detailed methods of collecting data for natural capital accounting and environmental performance reporting for individual farms and the first to compile the information and present it in a manner coherent with the Kering EP&L and the UN SEEA EA. The authors believe that this will make a significant contribution to the development of fair and standardised ways of measuring individual farm performance and the performance of food, beverage and apparel supply chains.
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Marina Papalexi, David Bamford and Liz Breen
This study aims to explore the downstream pharmaceutical supply chain (PSC) and provides insight to the delivery process of medicines and associated operational inefficiencies.
Abstract
Purpose
This study aims to explore the downstream pharmaceutical supply chain (PSC) and provides insight to the delivery process of medicines and associated operational inefficiencies.
Design/methodology/approach
An exploratory, qualitative approach was adopted to examine PSC inefficiency within two European contexts, namely, the UK and Greece. Data was gathered through interviews and a thematic analysis conducted to analyse the data and identify challenges faced by both supply chains(SCs).
Findings
The medicines delivery system needs to be enhanced in terms of quality, visibility, speed and cost to perform effectively. The findings demonstrated that although the healthcare SCs in the two European contexts have different operational structures, the results are in concordance with each other. Financial, communication, waste and complexity issues were the major concerns.
Research limitations/implications
To the knowledge this is the first study to examine aspects of the medicines SC via a cross-case analysis in the UK and Greece and extends the body of knowledge. A broader sample of responses is warranted to further validate these findings.
Practical implications
The study outputs can inform pharmacies’ strategic to instigate targeted improvement interventions. The implications of which may be extrapolated further to other European healthcare organisations.
Originality/value
This research contributes to the academic literature by adding further theoretical insights to SC strategy development, especially those that have been characterised as highly complex. The study identifies four key areas of intervention needed within this SC (in both countries) to promote higher level efficiencies and effectiveness.
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This paper aims to examine the time it would take to provide medical prophylaxis for a large urban population in the wake of an airborne anthrax attack and the effect that various…
Abstract
Purpose
This paper aims to examine the time it would take to provide medical prophylaxis for a large urban population in the wake of an airborne anthrax attack and the effect that various parameters have on the total logistical time.
Design/methodology/approach
A mathematical model that evaluates key parameters and suggests alternatives for improvement is formulated. The objective of the model is to minimize the total logistical time required for prophylaxis by balancing three cycles as follows: the loading cycle, the shipping cycle and the service cycle.
Findings
Applying the model to two representative cases reveals the effect of various parameters on the process. For example, the number of distribution centers and the number of servers in each center are key parameters, whereas the number of central depots and the local shipping method is less important.
Research limitations/implications
Various psychological factors such as mass panic are not included in the model.
Originality/value
There are few papers analyzing the logistical response to an anthrax attack, and most focus mainly on the strategic level. The study deals with the tactical logistical level. The authors focus on the distribution process of prophylaxis and other medical supplies during the crisis, analyze it and identify the parameters that influence the time between the detection of the attack and the provision of effective medical treatment to the exposed population.
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