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This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar…
This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries overseas. Using a case study methodology, data was gathered from six small businesses that were observed throughout the introductory period of the new tax system. In particular, this article considers the costs for small businesses in complying with the new tax system. Businesses reported actual GST compliance costs ranging from $3,331 to $30,140 per business in the cases examined. For the two smallest businesses, their compliance costs amounted to over 3% of the firm's reported annual turnover. The study also identified significant on‐going record keeping and accounting costs that are required by small businesses in order to meet their GST obligations. These findings indicate that governments need to be more aware of the impact of tax reforms on small businesses if they wish to implement changes with minimal adverse impacts on business operations.
A survey of young microfirms was conducted to investigate their growth intentions. The findings confirm the distinct profiles of four types of firms categorized on the…
A survey of young microfirms was conducted to investigate their growth intentions. The findings confirm the distinct profiles of four types of firms categorized on the basis of current and future employment: Lifestyler, Entrepreneur, Manager, and Mover. They differ in terms of the owner's perceptions of the desirability and practicality of growing their firm, and with respect to the moderating variables of industry affiliation, business location, and investment level. Research issues and service implications for business support agencies are identified.
This paper aims to explore and test the relationship between emotion recognition skill and assessment center performance after controlling for both general mental ability…
This paper aims to explore and test the relationship between emotion recognition skill and assessment center performance after controlling for both general mental ability (GMA) and conscientiousness. It also seeks to test whether participant sex or race moderated these relationships.
Using independent observers as raters, the paper tested 528 business students participating in a managerial assessment center, while they performed four distinct activities of: an in‐basket task; a team meeting for an executive hiring decision; a team meeting to discuss customer service initiatives; and an individual speech.
Emotion recognition predicted assessment center performance uniquely over both GMA and conscientiousness, but results varied by race. Females were better at emotion recognition overall, but sex neither was related to assessment center performance nor moderated the relationship between it and emotion recognition. The paper also found that GMA moderated the emotion recognition/assessment performance link, as the former was important to performance only for people with low levels of GMA.
The results seem to contradict those who argue that E‐IQ is an unqualified predictor of performance. Emotional recognition is not uniformly valuable; instead, it appears to benefit some groups more than others.
The paper clarifies the emotional intelligence literature by providing further support for the predictive validity of emotion recognition in performance contexts, and by separating out how emotional recognition benefits certain population groups more.
The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.
Little attention has been paid to prospective customers who defect before buying. This paper examines the almost customer phenomenon. It reviews literature on service…
Little attention has been paid to prospective customers who defect before buying. This paper examines the almost customer phenomenon. It reviews literature on service quality, customer satisfaction, retention, relationships, loyalty and defection. It also categorizes the causes of almost customer experiences into a series of themes. The almost customer phenomenon and its effects are presented in the context of implications for managers and for future research. The almost customer phenomenon may appear to be a study of early customer defection, but the almost customer defects before buying. The customer defection literature assumes that a firm has attracted customers. But, not every attempted transaction leads to a purchase. Sometimes, elements of the interaction have an impact on whether or not the individual buys. This paper examines defection before a customer becomes a customer. Reducing the incidence of almost customer episodes represents an opportunity for firms to optimize growth and profitability.
A contributor to the Financial Times recently observed that the rise of the package has temporarily outstripped the rise of the “ profession or calling ” of packaging. It was for this reason that the Institute of Packaging organised the very interesting exhibition held at Olympia during the third week of January. The packaging of foodstuffs was necessarily one of the most important sections of the Exhibition—for reasons which are not hard to grasp. Not only has the consumption of bottled beer outstripped draught sales from barrels, but a whole host of foods have moved and continue to move into the domain of packed merchandise. For the moment it will suffice to mention sugar, flour, confectionery, bread, butter, cheese, bacon, vegetables, fruit, and even (occasionally) meat and fish. It has been estimated that the grocery trade sells nearly 80 per cent of its goods in packages. For the consumer, the packaging of food promises quality, purity and freshness, and, within certain limits, full weight and measure. In self‐service retailing, of course, the package is all‐important. Not only does the appearance of the package and its label take the place of the salesman in the retail shop, but the wrapping must also be a barrier which will be a safeguard against excessive evaporation, without inducing mould growth, and against decomposition and stateness. Conditions of moisture, humidity, temperature and pressure may be critical for the preservation of foods in the best possible state. There are dangers arising not only from the effect of the packaging material on the food but also from the reverse influence of the food on the container.
Numismatics, the systematic study and collecting of coins and related items such as tokens, medals, and paper money, has been a recognized scholarly discipline since the Middle Ages. Archaeologists, historians, economists, artists, and engravers have found numismatics a valuable adjunct to their respective fields of study. Coins are the official product of an issuing authority, and as such they can provide an important primary historical source of documentation concerning monetary values, patterns of economic exchange, trade routes, colonization, migration, military campaigns, linguistic and epigraphic data, mythology, religion, art, historical portraits, and views of buildings, monuments, and statues that have long since been destroyed. For the researcher in American history, numismatics can provide insights into historical economic trends.
The Donner expedition to California in 1846‐1847 is one of the darkest tales of the great migrations west. While much has been written about the tragedy, a group analysis…
The Donner expedition to California in 1846‐1847 is one of the darkest tales of the great migrations west. While much has been written about the tragedy, a group analysis based on business research has not been undertaken. The purpose of this paper is to suggest that the story of the Donner Party is primarily a group failure, with implications for practicing managers employing temporary groups in uncertain situations.
Group theories concerning the nature of temporary work groups, interdependence, diversity, social identity, and leadership are employed to explain how negative group processes likely contributed to the disaster.
Based on books and a film about the incident, the Donner Party suffered a social breakdown based on: the changing nature of the goals of the expedition in mid‐course, which is difficult for temporary teams to handle; destructive forms of diversity based on cultural background and social status; and a lack of critical skills and effective leadership. The story also illustrates that small, cohesive groups had a better survival rate than individuals.
While only a single case, this study demonstrates the special nature of temporary groups and demonstrates that not all diversity is positive. Both issues require strong leadership. Furthermore, the study demonstrates the importance of considering context in group research.
This is an original analysis of the Donner Party using group theories. This study reminds managers of the fragility of temporary groups, and stresses the need to consider the possibilities of accidents/disasters when undertaking large projects.