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1 – 7 of 7Recent research in the public finance literature has developed a new model for the analysis of tax structures. Unlike the traditional income elasticity methodology, this model…
Abstract
Recent research in the public finance literature has developed a new model for the analysis of tax structures. Unlike the traditional income elasticity methodology, this model examines a structure in terms of its growth rate and volatility of receipts. Once a structure is analyzed, the model demonstrates how revenue volatility may be reduced without sacrificing the rate of growth of receipts. This study applies this special methodology to the indirect tax structure of Turkey, in order to demonstrate how revenue instability can be minimized in a developing country. Results of the empirical analysis show how the indirect tax structure could be modified to obtain an acceptable rate of growth and volatility in receipts, to support essential government services.
Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and…
Abstract
Purpose
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).
Methodology/approach
This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.
Findings
The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.
Research limitations/implications
This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.
Originality/value
This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.
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Richard C. Hoffman, Joel F. Kincaid and John F. Preble
Consistent with traditional internationalization theory, we argue that, when a firm chooses franchising to achieve market penetration, market propinquity/similarity matters. Using…
Abstract
Consistent with traditional internationalization theory, we argue that, when a firm chooses franchising to achieve market penetration, market propinquity/similarity matters. Using a modified gravity model, we examine six country characteristics believed to enhance the flow of franchise activity among 39 nations. Our findings support the notion that market propinquity facilitates the flow of franchises between nations. Franchise expansion is greatest when the home and host nations are similar in terms of geography, culture, media availability, and political risk. The management implications of these findings are discussed in detail.
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Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
Saheed O. Ajayi, Lukumon O. Oyedele, Babatunde Jaiyeoba, Kabir Kadiri and Sunday Aderemi David
There have been speculations as to whether environmental friendly buildings are always healthy. Using lifecycle assessment (LCA) methodology, the purpose of this paper is to…
Abstract
Purpose
There have been speculations as to whether environmental friendly buildings are always healthy. Using lifecycle assessment (LCA) methodology, the purpose of this paper is to investigate lifecycle relationship between building sustainability and its environmental health impacts
Design/methodology/approach
In order to achieve this, a block of classroom was modelled with the aid of Revit software, and its lifecycle global warming potential (GWP) and human health impacts were analysed using green building studio and ATHENA impact estimator tools. Sensitivity analyses of the block of classrooms were then carried out by varying the building materials and energy use pattern of the original typology. The LCA was performed for seven alternative typologies that were achieved through variation in the building materials and energy use patterns.
Findings
For all the eight building typologies, the study shows a direct relationship between GWPs and human health impacts. This confirms that the more sustainable a building, the less its tendency for having negative health effects on building operatives, occupants and the wider environment. Again, the more green a building in terms of its materials and energy use pattern, the healthier the building becomes.
Research limitations/implications
The human health impacts was evaluated by measuring amount of particulate matter (PM2.5) produced by the buildings while environmental impact was evaluated by measuring global warming (KgCO2) potentials of the buildings throughout its lifecycle. The study has been based on the impacts of building materials and energy use patterns over the entire lifecycle of the buildings and materials used for construction.
Originality/value
The study established a positive relationship between GWP of building and its human health impacts. Thus, all arguments relating to the relationship between building sustainability and health are laid to rest by the paper.
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Brenden Kuerbis and Farzaneh Badiei
There is growing contestation between states and private actors over cybersecurity responsibilities, and its governance is ever more susceptible to nationalization. The authors…
Abstract
Purpose
There is growing contestation between states and private actors over cybersecurity responsibilities, and its governance is ever more susceptible to nationalization. The authors believe these developments are based on an incomplete picture of how cybersecurity is actually governed in practice and theory. Given this disconnect, this paper aims to attempt to provide a cohesive understanding of the cybersecurity institutional landscape.
Design/methodology/approach
Drawing from institutional economics and using extensive desk research, the authors develop a conceptual model and broadly sketch the activities and contributions of market, networked and hierarchical governance structures and analyze how they interact to produce and govern cybersecurity.
Findings
Analysis shows a robust market and networked governance structures and a more limited role for hierarchical structures. Ex ante efforts to produce cybersecurity using purely hierarchical governance structures, even buttressed with support from networked governance structures, struggle without market demand like in the case of secure internet identifiers. To the contrary, ex post efforts like botnet mitigation, route monitoring and other activities involving information sharing seem to work under a variety of combinations of governance structures.
Originality/value
The authors’ conceptual framework and observations offer a useful starting point for unpacking how cybersecurity is produced and governed; ultimately, we need to understand if and how these governance structure arrangements actually impact variation in observed levels of cybersecurity.
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Juan Meng and Po‐Lin Pan
In response to the rapid growth of the cosmeceutical industry, this study aims to investigate young female consumers' confidence in cosmeceuticals and the perceived competency of…
Abstract
Purpose
In response to the rapid growth of the cosmeceutical industry, this study aims to investigate young female consumers' confidence in cosmeceuticals and the perceived competency of cosmeceutical product advertising.
Design/methodology/approach
An online survey of 224 young female participants was recruited from an online national young consumer panel from Zoomerang. This group of participants mirrored the characteristics of the largest segment in the cosmeceutical market in the USA.
Findings
The results suggest that the perceived information utility of cosmeceutical product advertising is the most significant factor in engaging young female consumers' interests and desire to try cosmeceuticals. Moreover, young female consumers' self‐evaluation on body esteem, their perceived effectiveness of product claims, their interests in reading such advertising, and their attitudes toward advertising jointly affect their likelihood to take cosmeceutical products. Not surprisingly, self‐evaluation on body esteem predicted a negative influence on product purchase intention. As their self‐evaluation on body esteem increases, the likelihood to purchase cosmeceuticals decreases.
Originality/value
The study adds insights on a fast‐growing, but understudied, product category, cosmeceutical products, to the research stream and expands the knowledge on the information utility of cosmeceutical product advertising on young female consumers.
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