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1 – 10 of 44Olha Bondarenko and Maryna Utkina
The purpose of this study is the characteristics of the issue of legal responsibility for the smuggling of goods under the conditions of martial lawin Ukraine.
Abstract
Purpose
The purpose of this study is the characteristics of the issue of legal responsibility for the smuggling of goods under the conditions of martial lawin Ukraine.
Design/methodology/approach
In the paper’s writing, the authors used an interdisciplinary approach, combining legal science and economics methods.
Findings
The detection and cessation of smuggling is currently a vital activity of customs authorities in the sphere of ensuring the financial and economic security of the state and a prerequisite for the stable development of market relations in Ukraine. At the same time, the lack of adequate legal responsibility for smuggling goods and the limited powers of customs authorities increased the facts of the smuggling of goods. This determines the importance of finding innovative principles of legal responsibility for smuggling goods under martial law conditions in Ukraine.
Originality/value
The paper aims to develop innovative principles of legal responsibility for smuggling goods under martial law in Ukraine.
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J. Pedro Mendes, Miguel Marques and Carlos Guedes Soares
Organizational technologies can be classified according to the roles they play as either commodity or strategic. Commodity technologies support common operations, while strategic…
Abstract
Purpose
Organizational technologies can be classified according to the roles they play as either commodity or strategic. Commodity technologies support common operations, while strategic technologies address perceived threats to competitiveness, often identified by strategic foresight. These must go through an adoption process before playing an effective role in strategy execution. The adoption process includes known activities, ranging from sourcing (itself from in-house development to turn-key acquisition) to operational integration. This paper aims to reveal strategic technology adoption risks that arise during strategy execution.
Design/methodology/approach
A gradually developed causal loop diagram model, supported by general literature, introduces three general classes of technology adoption risks: mismatched requirements, supplier dependence and unmanaged life cycles.
Findings
Rather than managed, these risks are incurred or avoided depending on decisions made during the adoption process.
Research limitations/implications
Despite the scarce literature coverage for the approach, examples revealing the presence of adoption risks are nevertheless available in the well-documented history of enterprise resource planning (ERP).
Practical implications
Although ERP is presented as a general-purpose strategic technology, the unique business features of maritime container terminals pose serious challenges to its adoption, which provides additional support to the discussion and reinforces the conclusions.
Originality/value
The approach to identifying risks in strategic technology adoption departs from the current risk paradigm in two significant ways. First, it emphasizes policy decision-making rather than external events. Second, it views risks as systemic rather than occurring independently.
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Jasmin Lin, Qin Yang and Marcel C. Minutolo
This case study was built from secondary data such as news articles and videos. Several drafts of the case study with teaching note were tested in classroom settings and shared at…
Abstract
Research methodology
This case study was built from secondary data such as news articles and videos. Several drafts of the case study with teaching note were tested in classroom settings and shared at a case writing conference. The case was revised based on feedback from students and roundtable discussions from the conference.
Case overview/synopsis
“What’s next: Ever Given after the Suez Canal incident (Evergreen Marine Corporation in, 2022)” explores the situation of the firm Evergreen Marine Corporation, a world-leading cargo shipping company headquartered in Taiwan, and its efforts to deal with challenges stemming from a pandemic and the global supply chain transition. The case provides background on the latest changes in global business environments, the Suez Canal Incident stemming from the grounding of Ever Given and firm-specific information, which would help students to understand the context affecting Evergreen Marine Corporation’s (EMC) strategic decisions. The case enables students to evaluate EMC’s overall position and to analyze the actions that they can take to deal with these challenges in a dynamic global environment.
Complexity academic level
This case would be appropriate for a course in strategy or international business, especially with the topic of international supply chain management.
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The purpose of this paper is to illustrate the growing role of robots in the logistics industry.
Abstract
Purpose
The purpose of this paper is to illustrate the growing role of robots in the logistics industry.
Design/methodology/approach
Following an introduction, which identifies key challenges facing the industry, this paper discusses robotic applications in warehouses, followed by sections covering transportation and delivery and conclusions.
Findings
The logistics industry faces a number of challenges that drive technological and operational changes. Robots are already playing a role within the warehouse sector and more complex applications have recently arisen from developments in artificial intelligence-enabled vision technology. In the transportation sector, autonomous trucks are being developed and trialled by leading manufacturers. Many major logistics companies are involved and limited services are underway. Last-mile delivery applications are growing rapidly, and trials, pilot schemes and commercial services are underway in Europe, the USA and the Far East. The Chinese market is particularly buoyant, and in 2019, a delivery robot was launched that operates on public roads, based on Level-4 autonomous driving technology. The drone delivery sector has been slower to develop, in part due to regulatory constraints, but services are now being operated by drone manufacturers, retailers and logistics providers.
Originality/value
This paper provides details of existing and future applications of robots in the logistics industry.
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Bishal Dey Sarkar, Prasad Vasant Joshi and Nisarg Shah
After completion of the case study, students will be able to understand the concept of clustering and identify clusters for improving capacity utilization, analyse transport…
Abstract
Learning outcomes
After completion of the case study, students will be able to understand the concept of clustering and identify clusters for improving capacity utilization, analyse transport routes to optimize logistics resources, analyse the impact of a full truckload on resource optimization, evaluate unused capacity and ascertain the impact of reverse milk run to reduce the same and apply clustering and reverse milk run to optimize the logistics resources.
Case overview/synopsis
The case study is about a freight forwarding company that offered end-to-end logistics solutions for the exporters based in India. Within a short time span, the company became one of the sought-after service providers for its clients. However, when the company planned to expand its business by expanding its client base, the efficiencies reduced and hurt the profitability of the company. It was all excellent with the limited number of clients, but as the number of distantly located clients surged, the operating costs increased. Trucks were running with partial loads, thus reducing efficiency. The rate of increase in cost surpassed the rate of revenue every time. The cost per mile of transportation was on the rise. The surging fuel prices were adding to the heat. In spite of being one of the first choices for clients, the company could not generate good profit margins. If they chose to increase prices, the company would have lost customers to the cheaper unorganized players in the market. It was time to choose between growth and survival. The company could not sustain itself without devising a mechanism to reduce costs. The company would not have sustained itself without devising a mechanism to reduce costs. To sustain in the business, the company had to device a mechanism to reduce costs. Whether to continue operating the conventional way or to transform? Was there a logistics strategy that would have improved transportation efficiency and reduced the costs for the company?
Complexity academic level
The case study is suitable for teaching post-graduate management courses in operations and logistics, supply chain management and supply chain analytics, as well as entrepreneurship-related courses.
Supplementary material
Teaching notes are available for educators only.
Subject code
CCS 9: Operations and logistics.
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Keywords
Hala Zaidan, Omar Mowafi, Melina Al-Hasan and Abdulrahman Al Natour
This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.
Abstract
Purpose
This study aims to examine the impact of Jordan’s defense law on the accounting and auditing professions during the COVID-19 pandemic.
Design/methodology/approach
Using a qualitative methodology with a philosophy of interpretivism, semi-structured interviews were conducted with seven audit partners and 14 auditors to explore the consequences of the defense law in Jordan. Thematic analysis was used to identify key themes and findings.
Findings
The study reveals significant impacts of the defense law on the accounting and auditing professions. Additional disclosures in financial statements were required, increasing the workload for accounting professionals. Auditors faced challenges related to non-compliance risks, fraud risks, management override risks in collecting sufficient evidence. Specific industries, such as restaurants, transportation and tourism, were particularly affected, posing higher audit risks.
Originality/value
This study contributes to the international debate on the impact of crisis-related laws on the audit profession. It offers insights into the challenges faced by auditors during crises and underscores the necessity of adapting auditing practices to new regulatory requirements. The study’s originality lies in its examination of the specific consequences of the defense law in Jordan, providing valuable implications for professionals worldwide and emphasizing ongoing discussions on crisis-related regulations in auditing practices. It underscores the need for adaptability, learning and innovation in addressing regulatory changes and managing audit risks in crisis situations. The findings provide valuable insights for professionals worldwide and emphasize ongoing discussions on crisis-related regulations in auditing practices.
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Janya Chanchaichujit, Sreejith Balasubramanian and Vinaya Shukla
The purpose of this study is to identify and analyze the barriers associated with the adoption of Industry 4.0 technologies in agricultural supply chains.
Abstract
Purpose
The purpose of this study is to identify and analyze the barriers associated with the adoption of Industry 4.0 technologies in agricultural supply chains.
Design/methodology/approach
The study initially identified thirteen barriers by conducting a literature review and semi-structured interviews with key stakeholders. Subsequently, these barriers were validated and modeled using an integrated Fuzzy Delphi-ISM approach. Finally, MICMAC analysis was employed to categorize the barriers into distinct clusters.
Findings
The results provide considerable insights into the hierarchical structure and complex interrelationships between the barriers as well the driving and dependence power of barriers. Lack of information about technologies and lack of compatibility with traditional methods emerged as the two main barriers which directly and indirectly influence the other ones.
Research limitations/implications
The robust hybrid Fuzzy Delphi and ISM techniques used in this study can serve as a useful model and benchmark for similar studies probing the barriers to Industry 4.0 adoption. From a theoretical standpoint, this study expands the scope of institutional theory in explaining Industry 4.0 adoption barriers.
Practical implications
The study is timely for the post-COVID-19 recovery and growth of the agricultural sector. The findings are helpful for policymakers and agriculture supply chain stakeholders in devising new strategies and policy interventions to prioritize and address Industry 4.0 adoption barriers.
Originality/value
It is the first comprehensive, multi-country and multi-method empirical study to comprehensively identify and model barriers to Industry 4.0 adoption in agricultural supply chains in emerging economies.
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Alisha Tuladhar, Michael Rogerson, Juliette Engelhart, Glenn C. Parry and Birgit Altrichter
Firms are increasingly pressured to comply with mandatory supply chain transparency (SCT) regulations. Drawing on information processing theory (IPT), this study aims to show how…
Abstract
Purpose
Firms are increasingly pressured to comply with mandatory supply chain transparency (SCT) regulations. Drawing on information processing theory (IPT), this study aims to show how blockchain technology can address information uncertainty and equivocality in assuring regulatory compliance in an interorganizational network (ION).
Design/methodology/approach
IPT is applied in a single case study of an ION in the mining industry that aimed to implement blockchain to address mandatory SCT regulations. The authors build on a rich proprietary data set consisting of interviews and substantial secondary material from actors along the supply chain.
Findings
The case shows that blockchain creates equality between actors, enables compliance and enhances efficiency in an ION, reducing information uncertainty and equivocality arising from conflict minerals regulation. The system promotes engagement and data sharing between parties while protecting commercial sensitive information. The lack of central authority prevents larger partners from taking control. The system provides mineral provenance and a regulation-compliant record. System cost analysis shows that the system is efficient as it is inexpensive relative to volumes and values of metals transacted. Issues were identified related to collecting richer human rights data for assurance and compliance with due diligence regulations.
Originality/value
The authors provide some of the first evidence in the operations and supply chain management literature of the specific architecture, costs and limitations of using blockchain for SCT. Using an IPT lens in an ION setting, the authors demonstrate how blockchain-based systems can address two key IPT challenges: environmental uncertainty and equivocality.
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James C. Brau, John Gardner, Hugo A. DeCampos and Krista Gardner
Blockchain technology offers numerous venues for supply chain applications and research. However, the connections between specific blockchain features and future applications have…
Abstract
Purpose
Blockchain technology offers numerous venues for supply chain applications and research. However, the connections between specific blockchain features and future applications have been unclear to date in its evolution. The purpose of this study is to fill this void.
Design/methodology/approach
The authors advance the understanding of blockchain in supply chain management by providing a new research framework built on unique blockchain features as applied across core supply chain functions.
Findings
This study’s framework is a feature-function matrix that integrates four overarching supply chain functions (i.e. supplier management, logistics, production processes and customer management) with nine blockchain features (i.e. traceability/provenance, accessibility, visibility, immutability, distributed/shared ledger, validity, peer-to-peer transacting, pseudonymity and programmability). This study’s feature-function framework is supported by a structured, systematic review of reviews using PRISMA methods. The authors use the framework to present a future blockchain research agenda in supply chain management.
Originality/value
The authors provide a new blockchain feature/supply chain function framework and provide a structured path for future research.
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