A brief survey is given of information, resources and programmesfor management development that enhances environmental awareness.
States the need for all managers into the next millennium to innovate and respond in new ways. Sets out a way in which managers can act differently in order to create a…
States the need for all managers into the next millennium to innovate and respond in new ways. Sets out a way in which managers can act differently in order to create a creative climate within their work groups. Sets this practical approach in the context of research carried out by Goran Ekvall on the creative climate of groups. Describes a sequence of activities, discovered by the authors, that was effective in stimulating the group problem‐solving climate and a technique for bringing back this atmosphere. Outlines this sequence, called “RAJiMAR” as the letters stand for the various stages of the group problem‐solving process: Reversal‐Absurdity‐Jokes‐incubation‐Metaphor‐Anchoring‐Recall.
Researchers and practitioners usually consider that integrating customers in firms’ business models comes with positive consequences. However, customer integration may…
Researchers and practitioners usually consider that integrating customers in firms’ business models comes with positive consequences. However, customer integration may also detrimentally influence firms by limiting their strategic and operational latitude, which, in this context, refers to the degree of freedom companies possess over their strategic and operational decisions and actions. Being aware of that would enable companies to limit this potentially harmful influence.
This is a conceptual paper that relies on recent business cases. It is suggested that the negative influence of customers on firms’ latitude occurs through the three dimensions of their business model, namely, resources and competences, value propositions (i.e. the firm’s offer) and the organization.
By influencing the use of resources and competences, the design and evolution of the value proposition or the functioning of the organization, customers may constrain firms’ strategic and operational moves and thus have detrimental effects on their performance and evolution. Three ways to counterbalance this potentially negative influence are proposed.
A lack of prior research on the negative side effects of customer integration in firms’ business models is emphasized. Further studies are needed to help firms take these into consideration.
Being aware of the potential drawbacks associated with using customers as resources, firms are invited to balance the level of their strategic and operational latitude with the importance that they grant to their customers.
This paper introduces the concept of strategic and operational latitude. It is also one of the few to highlight the negative consequences of customer integration in firms’ business models.
– The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”.
The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”.
The study draws upon a range of secondary sources, including legal cases and government reports, to demonstrate how “tax planning” involves “wilful blindness” to complicity in dubious and sometimes fraudulent activity.
The study reveals in detail the construction and promotion of elaborate tax avoidance schemes by big accounting firms. It casts doubt upon the “business culture” that has become established in these firms.
The study relies upon secondary sources. Subject to gaining adequate access to the big accounting firms, research based upon close-up investigation of “tax planning” would further illuminate such practices.
The study shows how normalised and institutionalised “tax planning” schemes have become in the big four accounting firms. It suggests that such schemes require closer scrutiny if payments of tax are to be made as intended, and thereby provide the revenues required to maintain public services such as education, health and pensions.
The study informs a debate about the payment of taxes and the role of big accounting firms in creating aggressive tax avoidance schemes. It questions the appropriateness and adequacy of private regulation of these firms and so contributes to a public debate on the tax contribution of comparatively powerful and privileged parties.
The study “blows the whistle” on the role of big accounting firms in devising schemes that reduce the “tax take” on business and thereby reduces the revenues required to provide and maintain public services.
On April 2, 1987, IBM unveiled a series of long‐awaited new hardware and software products. The new computer line, dubbed the Personal Systems 30, 50, 60, and 80, seems destined to replace the XT and AT models that are the mainstay of the firm's current personal computer offerings. The numerous changes in hardware and software, while representing improvements on previous IBM technology, will require users purchasing additional computers to make difficult choices as to which of the two IBM architectures to adopt.