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1 – 10 of over 1000Jisoo Yi and Jun Hee Lee
In an effort to reduce ambiguity around customs clearance of items deemed pernicious to public morality and present lessons for customs administration, this research aims to…
Abstract
Purpose
In an effort to reduce ambiguity around customs clearance of items deemed pernicious to public morality and present lessons for customs administration, this research aims to explore ways to improve customs clearance for RealDolls. Furthermore, by suggesting specific ideas to improve the process, this research also aims to contribute to the future customs clearance of socially controversial and legally ambiguous items.
Design/methodology/approach
The authors have decided to review studies from ethical and legal perspectives to focus on the legislation and its enforcement issues. The literature review is designed to provide insights on how to incorporate legal and ethical reasoning in the customs clearance process for RealDolls. Supplementary interviews were also conducted with criminal lawyers and customs officials to obtain expert knowledge on domestic legislation and customs control against the sex toys industry.
Findings
As a result of the study, it is found that a complete ban on RealDoll infringes on individuals' right to pursue happiness guaranteed by the Constitution and in most cases, cannot be implemented without loopholes. Therefore, it is suggested that the import regulation on RealDolls should be changed to the negative list system, which selectively disapproves certain RealDolls based on a list of RealDolls previously denied clearance by either the Supreme Court or the Customs Clearance Screening Committee. In addition, to have sufficient ethical and legal grounds, it is necessary to expand research on RealDolls regulation and actively introduce the process of obtaining social consensus.
Originality/value
There has been little discussion on regulating RealDolls on the customs clearance level; no specific criterion exists except the public morality clause. This study is vital in that it reviews issues of RealDolls customs clearance from legal and ethical perspectives. Doing so also has a practical significance of providing implications for the customs policies regarding items deemed pernicious to public morality.
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Heesung Bae, Yangkee Lee and Wooyoung Lee
This study has two objectives. The first aim is to ascertain whether innovation and market orientation have direct, indirect, and causal effects on customer service. The second…
Abstract
This study has two objectives. The first aim is to ascertain whether innovation and market orientation have direct, indirect, and causal effects on customer service. The second objective is to ascertain whether market orientation has a moderating effect on the relationship between innovation and customer service. This research follows three distinct methodologies. The first approach uses Cronbach’s alpha coefficient in order to check reliability while an exploratory factor analysis and a confirmatory factory analysis ascertain validity. The second method uses the analysis of structural equation models to test a causal link between variables. The third methodology uses a moderated regression analysis to verify the moderating effects. As our analysis results show, intelligence generation and intelligence dissemination have a moderating effect on the relationship between innovation and flexibility. These results can be interpreted as follows: firstly, customs clearance firms can provide superior service to customers if they strive to understand customer needs and provide them with flexible service at the same time. Secondly, these firms can enhance their flexibility of service in all departments though innovation and information sharing acquired from the market.
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Ton Appeals and Henry Struye de Swielande
As far as most people are concerned, customs clearance is not a term that is likely to excite enthusiasm. For some, customs clearance represents tedious border checks, irritating…
Abstract
As far as most people are concerned, customs clearance is not a term that is likely to excite enthusiasm. For some, customs clearance represents tedious border checks, irritating delays and complicated form‐filling. For others, it is one of the oldest examples of government interference and bureaucracy. Something that does little to improve its tarnished image in an era supposedly dominated by free markets and private initiative. But regardless of the ambivalence in which it is held, the fact remains that when goods are moved across borders, customs clearance is usually involved. In this paper we will argue that the low status and poor image of customs clearance has actually become outdated. Now, fundamental changes taking place in the area have worked to raise the importance of customs clearance in general. These changes have linked customs clearance to innovative technological developments, and propelled it into becoming a key area for management in cross‐border, time‐sensitive industries. We will examine the specific drivers of these changes and assess the ways in which these drivers might impact businesses involved in moving goods across borders. Finally, we will focus on what such businesses might do to respond.
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Developing waterway-waterway transfer is an important path for Shanghai's container logistics to innovate service models. Taicang Express Line, a typical case of service model…
Abstract
Developing waterway-waterway transfer is an important path for Shanghai's container logistics to innovate service models. Taicang Express Line, a typical case of service model innovation, plays an important role in elevating the standing of Shanghai Port as a container hub port and in developing China (Shanghai) Pilot Free Trade Zone. From the three dominant transfer service models, the waterway-waterway transfer for container logistics of Taicang Express Line has the traits and experience in streamlining logistics processes, innovating logistics clearance models, saving logistics operating costs, offering port logistics cooperation experience for replications and promoting integration of regional port logistics resources. However, it also harbors issues in infrastructure construction, staffing, container resources allocation and transportation, transportation efficiency and policy innovation. In the future, efforts should be invested to strengthening the construction and staffing of port logistics infrastructure, optimizing the container resources allocation and transport of port logistics systems, improving the logistics transportation efficiency of Taicang Express Line, and pushing forward innovation of the synergistic policy mechanism for regional port logistics.
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Developing waterway-waterway transfer is an important path for Shanghai's container logistics to innovate service models. Taicang Express Line, a typical case of service model…
Abstract
Developing waterway-waterway transfer is an important path for Shanghai's container logistics to innovate service models. Taicang Express Line, a typical case of service model innovation, plays an important role in elevating the standing of Shanghai Port as a container hub port and in developing China (Shanghai) Pilot Free Trade Zone. From the three dominant transfer service models, the waterway-waterway transfer for container logistics of Taicang Express Line has the traits and experience in streamlining logistics processes, innovating logistics clearance models, saving logistics operating costs, offering port logistics cooperation experience for replications and promoting integration of regional port logistics resources. However, it also harbors issues in infrastructure construction, staffing, container resources allocation and transportation, transportation efficiency and policy innovation. In the future, efforts should be invested to strengthening the construction and staffing of port logistics infrastructure, optimizing the container resources allocation and transport of port logistics systems, improving the logistics transportation efficiency of Taicang Express Line, and pushing forward innovation of the synergistic policy mechanism for regional port logistics.
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This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform…
Abstract
Purpose
This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform and modernization processes in Jordan.
Design/methodology/approach
The paper draws on the institutional theory and presents a qualitative case study of Jordan Customs (JC). It synthesizes an institutional isomorphism framework to interpret the interplay between the JC institutional environment and the JC RM practices. The data were collected and analyzed by using the triangulation of interviews, observations and documents.
Findings
The study findings reveal that JC has experienced institutional pressures that mobilize the emerging of RM as a managerial tool that contributes to facilitating international trade, improving state revenues and reducing the public budget deficit. To be internationally recognized, JC benchmark its RM practices with international practices recommended by International Agencies such as World Customs Organizations (WCO). The study concludes that RM practices have been tailored and aligned with the JC’s external and internal context and role and RM has been embedded as an integral part of all organizational processes including strategic and business planning, as well as all accounting change and management activities. The study finds that coercive, normative and mimetic pressures are the driving forces with coercive mechanisms being the most influential.
Research limitations/implications
This paper has important implications for practitioners, academics and students, as well as international donors especially U.S. Agency for International Development. It mainly depends on the analysis of documents and records to elucidate the development of RM, yet corroborated by interviews. It also uses a retrospective approach with interviewees being asked to describe, explain and reflect upon the events they had experienced during the JC change processes.
Practical implications
This paper significantly contributes to the scarce of knowledge that currently exists about RM in the public sector of developing countries and in particular “customs administrations.” It recognizes how the public sector in Jordan responded to the international community and WCO’s recommendation in implementing RM.
Originality/value
This study shows that JC’s experience of institutional pressures mobilized by the enactment of RM as a managerial tool that enabled a higher quality of custom services, trade facilitation, improvement of state revenues and a reduction of the state’s budget deficit.
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While the full modernisation plan has not yet been unveiled, it will probably represent the largest joint infrastructure investment in decades and could further cement bilateral…
Details
DOI: 10.1108/OXAN-DB275704
ISSN: 2633-304X
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Geographic
Topical
Nizar Mohammad Alsharari and Fidelis Ikem
This study aims to explain the mutual interaction between digital accounting systems and information technology in public sector transformation, Jordan Customs.
Abstract
Purpose
This study aims to explain the mutual interaction between digital accounting systems and information technology in public sector transformation, Jordan Customs.
Design/methodology/approach
This paper adopts an interpretive case study approach. This study uses the triangulation method of data collection, including interviews, observations, documents and archival records. It responds to the recent call by Myers and Newman (2007, p. 1) as “The qualitative interview is one of the most important data gathering tools in qualitative research, yet it has remained an unexamined craft in IS research.”
Findings
This paper concludes that the digital accounting systems and information technology are inextricably linked; each leads to the other. The interaction process between digital accounting systems and information technology helps identify and recognize the dynamics that have been manifested between them. The relationships between the information technology and digital accounting dynamics at the inherent organizational and accounting levels are both recursive and have two-way, with the two concepts inextricably interwoven.
Research limitations/implications
The specificity of location and organization type in the case study impede the generalization of the findings. Digital accounting systems bind organizations to fundamental choices about how their accounting activities should be organized as unquestioned choices. This paper thus has important implications for academics and practitioners on accounting systems and information technology in responding to recent calls to bridge the gap between the extra- and intraorganizational levels of analysis.
Originality/value
The originality of this research is that dealing with digital government development and accounting systems and rules does not limit one to tackling only technical issues. These two pivotal digitalization and accounting reforms can lead to accounting changes and new organizational approaches, thus affecting public organizations’ economic and political lives. To the best of the authors’ knowledge, this paper is one of the few case studies in the information technology and accounting literature to analyze organizations’ digitalization issues when changing their way of doing as influenced by information technology.
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Heiko Gebauer, Gunther Kucza and Chunzhi Wang
Despite the proven benefits of high‐performing spare parts logistics, recommendations on how to organize spare parts logistics in China are rather rare. The absence of spare parts…
Abstract
Purpose
Despite the proven benefits of high‐performing spare parts logistics, recommendations on how to organize spare parts logistics in China are rather rare. The absence of spare parts logistics concepts for China is surprising, since the spare part business is the profit pool of the capital goods industry: spare parts create about 17 percent of the industry's total revenue. The margins involved in this spare parts revenue are, on average, 25 percent compared to 2‐3 percent of the capital goods. This paper aims to offer recommendations to increase spare parts logistics performance.
Design/methodology/approach
The authors conducted an extensive benchmarking project with a variety of firms (focus group and single case study) in order to gain a better understanding of spare parts logistics in China. By reviewing the first benchmarking findings with a single company that struggled to achieve sufficient spare parts logistics performance, additional insight was gained into how spare parts logistics should be organized in China.
Findings
The paper attempts to provide a better understanding of the necessary changes for improving logistics performance in the Chinese market. It analyzes the necessary changes to achieve a cutting‐edge logistics solution, and shows how companies can implement the solution.
Research limitations/implications
Research limitations come from the qualitative nature of the research.
Practical implications
Managers can use the results obtained in this study to challenge their current logistics practices and develop a project procedure on how to initiate logistics projects that lead to cutting‐edge logistics performance.
Originality/value
Rather than concentrating on performance benchmarks of the supply chain of spare parts or specific aspects of spare parts management, the paper develops the setting up of a cutting‐edge logistics solution for China and Asia. The cutting‐edge solution is based on two main pillars: companies should try to develop logistics solutions for Asia that consider existing Asian and Chinese constraints instead of taking the logistics practices used in mature markets and trying to adapt them to the Chinese market, and the development of the logistics solution should be in intensive collaboration with the logistics providers.
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Deepankar Sinha and Shuvo Roy Chowdhury
Cross border trade, involving different business environments between the sellers’ and buyers’ countries, may result in conflicts because of asymmetry in the information structure…
Abstract
Purpose
Cross border trade, involving different business environments between the sellers’ and buyers’ countries, may result in conflicts because of asymmetry in the information structure across the borders. The International Chambers of Commerce (ICC) has laid down ground rules on terms of shipment and payment, enabling harmonization and standardization of business process, and fixing of responsibilities for international trade. The international commercial (INCO) terms by ICC define the duties, obligations and cost borne by the exporter and the importer. An exporter’s uncertainty looms once the goods cross his/her border. Therefore, there is a need for a smart contract that is secured, transparent, legitimate and trustworthy. The authors propose a blockchain technology-based smart global contract (BTGC) framework for international trade.
Design/methodology/approach
In this paper, the authors develop the framework based on value chain analysis (VCA) of international trade and an ontology-driven-blockchain-design approach. The paper analyzes the sequence of activities in the value chain of global trade, the terms of the contract, the data structure templates, the validation rules and the points-of-failure, and proposes the smart contract blockchain structure.
Findings
This paper proposes the BTGC framework considering the INCO terms 2020; it provides the validation rules and the probability of failures; and identifies the elements that cause the halting of contracts and conditions of creation of side blockchains. The framework also includes the governance of the BTGC system.
Research limitations/implications
The proposed framework not only has implications at the firm level as it automates and secures a global sale contract but also is expected to harmonize the global-trade process as well. The developers may use the attributes, data structure templates and the rules identified in this paper for developing the GC software. Future research may consider using case analysis, class diagrams and the related steps for developing the blockchain software.
Originality/value
This paper proposes a complete value chain of global contract (GC) concerning exports, an ontology of GC and a blockchain-based smart-contract framework based on global standards. Besides, it specifies the elements of fraud (such as the non-integration of side chains) and uncertainty, i.e. the probability of failures. Such a framework will harmonize the global-trade process and build an international standards for smart GC based on blockchain technology (ISSGCBT), which is not yet done.
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