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This paper aims to outline the fundamental assumptions regarding the laddering methodology (Reynolds and Gutman), examine how some “hard” laddering approaches meet or violate these assumptions, provide a review and comparison of a series of studies using “soft” and “hard” laddering approaches to examine the hierarchical structure of means‐end theory, and assess if the discrepant conclusions from this series of studies may be attributed to violations of the fundamental assumptions of the laddering methodology.

A series of published empirical works using “hard” and “soft” laddering approaches, which aim to examine the hierarchical structure of means‐end theory (Gutman), are reviewed and compared to integrate research findings and to examine discrepancies. Discrepant conclusions, which appear to be attributable to violations of the assumptions underlying the laddering methodology, are explored through a reanalysis and reclassification of the content codes.

The paper validates the case for laddering and the care needed to gauge how conclusions can be affected when violations of fundamental assumptions of the laddering methodology occur.

Means‐end chain research and, more specifically, the laddering methodology are in need of investigations that assess the importance of its underlying assumptions. Additional work validating both the “hard” and “soft” laddering approaches is also needed.

Results of means‐end research are more interpretable and less ambiguous when the fundamental assumptions of the laddering methodology are met. In practice, means‐end theory benefits managers by providing a useful structure to aid in the interpretation of laddering data.

This paper outlines the fundamental assumptions regarding the laddering methodology to provide methodological guidelines for laddering researchers. This paper also reviews the academic literature examining the hierarchical structure of means‐end theory and explores how violations of the fundamental assumptions of the laddering methodology may impact research findings.

The purpose of this paper is to focus on the development of a health and safety (HS) representative role typology that demonstrates how representatives enact their roles and improve occupational health and safety (OHS) under New Zealand law. It aims to consider the factors that influence the roles that HS representatives’ assume.

This qualitative, cross‐perceptual study centres on the role enactments of eight HS representatives at two metal manufacturers. Semi‐structured interviews were conducted with HS representatives, managers, workers, senior managers, OHS managers and a union convenor. “Types” were differentiated by the HS representatives’ purpose, activities and OHS impacts.

In total, four HS representative role “types” were identified: administrators, workshop inspectors, problem solvers and craft experts. Administrators implemented and operated OHS management systems and improved OHS management. Workshop inspectors undertook compliance and monitoring roles and improved workers’ attitudes towards OHS. Problem solvers found solutions to control hazards and improved production from an OHS perspective. Craft experts applied technical knowledge to influence strategic OHS decisions. Role enactment appeared to be influenced by representatives’ expert power, job roles and the organisational role definition. Representatives operating under both managerial and worker defined HS representative systems, increased worker “voice” by providing an avenue to redress OHS concerns.

Implications arise for OHS policy, HS representative training courses and organisational/managerial support.

The paper presents a HS representative role typology distinctively based on cross‐perceptual data that also provides a more holistic perspective of the HS representative role by considering representatives’ purpose, role enactment and OHS impact.

The main objective of this paper is to identify the factors associated with a successful transition through the entrepreneurial ladder for both men and women in a sample of nine Latin American countries.

The authors classify individuals according to five categories of increasing entrepreneurial engagement and estimate separate generalized ordered logit models to account for possible gender differences. Compared to previous literature, this is a more efficient methodology that allows us to identify the factors that have a significant and persistent relationship across stages and those that are only significant to specific engagement levels.

The authors find that factors such as parent business ownership, access to loans and autonomy increase the probability of progressing in the entrepreneurial ladder for both men and women and through all the stages. The authors also find that span of activity and the proxy for income increase the likelihood of moving to the next stages only for men, while higher education and autonomy do so only for women.

To the best of the authors’ knowledge, this is the first study to identify the factors promoting progress through the different stages of the entrepreneurial ladder in Latin America. Separate regressions for women and men provide insight into the differential role of each variable by gender. Results from this study suggest that the gender dimension, currently absent in most policies, should be incorporated or strengthened in the design of entrepreneurship promotion programs in Latin America.

Using a consumer-led approach, the purpose of this research is to examine how consumers perceive new cereal-based snack food concepts using healthy brewers spent grain (BSG) as a sustainable and functional ingredient.

In-depth laddering interviews based on means–end chain theory were conducted with 40 healthy snack consumers in Dublin, Ireland.

Four hierarchical value maps (HVM) representing data from each snack concept dimensions were generated. The results identified the crispy crackers concept as the most promising for further development, followed by crispy sticks with dip, fruity biscuits and twisted breadsticks. Consumer cognitions regarding the crispy sticks with dip and fruity biscuits were more dominantly associated with a hedonic orientation, while crispy crackers and twisted breadsticks were more strongly associated with health- related dimensions. The HVMs also identified factors which could potentially prevent the acceptance of these snacks. Although consumers displayed a level of environmental consciousness regarding the perceived packaging type, outcomes also showed that the environmental benefit of using BSG in foods is not viewed as a means to attain a desired end state in the consumers’ mind. Our findings also suggest the rich protein content of BSG is not considered relevant in the context of a cereal snack product.

BSG is an abundant, low-cost, nutritious waste material which is available globally in large quantities. This study provides new actionable consumer insights with important implications for snack manufacturers regarding the design and development of cereal snack foods containing this healthy by-product.

This study contributes to a limited body of literature by illustrating which product characteristics are considered important for consumers when selecting healthy, cereal-based snack foods using BSG as an ingredient.

Although the integrated library system increasingly dominates the information activities of library staff and users, there are very few objective measures available by which to evaluate its medium to long‐term impact. This article moves towards the production of a simple, numerical index of ILS evaluation. It applies a variety of context‐dependent evaluation methods to the different phases of the ILS lifecycle culminating in a draft index of evaluation. Although this methodology and index should not be regarded as a finished product, it should act as a useful starting point for further comparative studies, particularly those that seek simple ways to incorporate relevant, less‐subjective criteria into the ILS evaluation process.

The purpose of this paper is to investigate the effect of temporary migration on the upward occupational mobility by using a novel database from Estonia.

The authors use a unique data set of the online job search portal of Estonia that includes thousands of employees with foreign work experience. The authors study whether the presence of temporary migration in ones working career is associated with upward movement in the occupational ladder, defined either in terms of wages or required human capital.

The authors did not find any positive effect of temporary migration on upward occupational mobility and in case of females the effect was negative. The results could be related to the short-term nature of migration and the occupational downshifting abroad as well as the functioning of home country labour market.

While the uniqueness of the data set is of value, one needs to acknowledge its weaknesses: the job-seekers work histories are self-reported and the authors do not know what information was left out as undesired by applicant.

The findings imply that the benefits of temporary migration from Eastern to Western Europe on the sending country via the returnees’ labour market performance might be limited, yet it does not exclude the benefits of return migration through other mechanism.

The literature on return migration is not big and there are only a few papers dealing with occupational change or mobility of the return migrants. Compared to earlier studies we have looked at wider set of occupations ranked by different ladders. Using the unique data set the authors have included in the study ca 7,500 return migrants while earlier studies have been based on rather small samples.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Interviews with six professional women revealed a consistent decline in their leadership ambitions after entering their careers. The decline was caused by dissatisfaction with their jobs, a lack of connection with management and organizational culture, and a belief that climbing the ladder would negatively impact their personal lives.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004.

The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman two-step setting and the calculation of different evasion rates for top incomes with an interaction term.

Evasion in capital incomes was significant throughout these years. Financial incomes were reported at around 50-70 per cent of their real value, with the lowest estimates corresponding to the top decile. Revenues from fixed capital display similarly low compliance rates for the top 10 per cent. Tax evasion in self-employment incomes (direct assessment) is estimated at 20 per cent for 2001. Mostly because of a composition effect, this means that fraud was higher at the top of the income distribution, thus having a regressive impact. Inequality statistics and top income concentration estimates should, therefore, be revised upwards.

This is the first paper to estimate the distributive impacts of tax evasion in Spain, and one of very few internationally.