Search results

This case presents an opportunity for students to use flexible budgeting to perform a variance analysis on the operating results of EntertainmentNow.com. First, the company's original budget is flexed to account for changes in sales volume. Then, actual results are compared to the flexed budget and analyzed for product mix, price, cost of goods sold, efficiency, and other variances. In addition, the case requires a simple calculation to determine the breakeven level of sales given the company's current variable and fixed costs.

Previous research indicates that deshopping is a prevalent and growing consumer behaviour. This paper sets out to examine deshopping from a consumer perspective, and to apply the theory of planned behaviour (TPB) to demonstrate how this behaviour can be managed and prevented with the help of an accompanied (de)shop. It also seeks to place deshopping within a legal and ethical context, in relation to the established literature in this field.

This paper tests the TPB variables in a qualitative way by conducting in‐depth interviews with deshoppers, who had completed a quantitative questionnaire. The results further support and enhance the quantitative TPB results collected previously with 535 consumers. An accompanied (de)shop is also reviewed, as this qualitative research technique, enables an enhanced understanding and evidence of the deshopping process, which has not been demonstrated previously. The findings demonstrate support for these qualitative research tool, which enable a deeper understanding of the deshopping process and its management.

The findings demonstrate important use of the TPB as a qualitative research technique. The model is also expanded and redesigned by adding extra variables as a result of this research. The accompanied (de)shop findings demonstrate support for this qualitative research tool, which also enables a deeper understanding of the deshopping process and its management.

The research concludes with the implications of deshopping for the industry and makes recommendations regarding how to reduce deshopping, as well as recommending the qualitative research techniques to be utilised by future researchers.

This is the first paper to place deshopping in a legal framework which highlights the legal loopholes in a retailer's returns policy and the implications of new directives which will influence retailers' abilities to refuse a return. This paper is also the first to explore deshopping within an ethical framework that has created new knowledge on the unethical consumer in relation to deshopping behaviour. This study also incorporates an accompanied (de)shop methodology; this form of research has never been undertaken in relation to deshopping activity and has generated completely new knowledge of what is happening when the actual behaviour is taking place.

This study aims to analyse and measure the damage caused by acts of corruption in the largest investigation in Brazil, known as the “Lava Jato” operation.

For the analysis of financial flows, documentary research was carried into denunciation and judicial decisions. Based on the “Follow the Money” methodology, it was possible to follow the inverse trail of money, from the indications of benefits to public agents, financial operators and fake companies up to the deviation of refinery construction.

The analysis allowed the identification of damages from acts of corruption that reached 17.8% of the value of the oil refineries built, while the benefit of the corrupting agents was 13.7% of the damage caused. The analysis shows several other characteristics of the movements and the identification strategy of financial crimes.

Research enabled the development of a strategy to identify and measure the flow of corruption and money laundering.

Based on the identified financial parameters, it will be possible to estimate the damage caused by a corrupt act for a certain benefit.

The research identified financial parameters of damages and benefits from acts of corruption in the largest fraud that occurred in the country, which was replicated in modus operandi in several works and countries in Latin America.

CONSCIOUS OF the problem and convinced of the case for public library involvement the Public Library Research Group decided in May of last year to set up a working party on adult illiteracy. They were encouraged in this by a growing concern about the implications for public librarians of the plans of various national bodies and the evidence of the profession's response to a number of short courses.

Drawing on the structural hole-bridging perspective of network theory, this paper aims to examine the adaptation strategies undertaken by housing industry actors following the recent pandemic.

A qualitative case study was adopted as the research methodology for this research. Data collected through online interviews involving 20 participants was used as primary data, while document analysis (both online and printed documents) was used as secondary data. The interviews were guided by the visual vignette method.

This study’s findings indicate that a health-based crisis like COVID-19 triggers housing developers to act outside their comfort zones. They undertake arbitrage and collaborative brokerage strategies to cope with business uncertainties. This study revealed the contextual embedding of the owner-occupier market (consumer market) and the investor market (business market). This study also revealed that firms that aggressively located structural holes and built new relationships in B2C and B2B markets before the COVID-19 pandemic were well-equipped to face turbulent times.

The innovative strategies that housing developers adopt are transferable and applicable to other industries and countries. Therefore, awareness of these strategies is essential for industry practitioners, especially those badly hit by health-based crises.

To the best of the authors’ knowledge, this is the first empirical study that combines relationship management, structural holes, the housing market and their implications for crisis adaptation. This study examined the grossly understudied phenomenon of demand for housing, which is a durable good, during a turbulent time. The findings of this study provide beneficial guidance for firms, buyers and policymakers facing COVID-19 and/or other similar crises.

The aim of this paper is to investigate competitive pricing strategies of apparel brands and retailers.

The paper begins with a broad discussion of competition by examining Porter's five forces model, and narrows by examining price competition within price tiers in the retail apparel industry according to store format and brands. Included are case studies of apparel retailers and brands incorporating concepts of pricing strategies, brand positioning, and price competition, with a focus on retail channel relationships. The paper analyzes the impact of price competition on apparel retailers and brands, and further examines price tiers as a competitive strategy.

The study reveals that the concept of price tiers is applicable to apparel retailers and brands. Price tiering is a vehicle for market positioning for the retail apparel industry. Retailers are enacting a price tier strategy by branding their retail store formats or engaging store brands as a vehicle of differentiation for a tier. Retailers and brands can be successful with a price tier strategy, unless they fail to differentiate between tiers on factors other than on price alone.

The lack of relevant price competition literature, relating to the retailer apparel industry, forced the exploration of price competition literature from grocery and automotive sectors.

The paper provides useful information on the impact of price competition on apparel retailers and brands, and also price tiers as a competitive strategy.

Internet‐based companies need to remain competitive. One way of improving competitive advantage is to attract more customers and increase customer retention; for example, by developing long‐term, secure relationships between the buyers and sellers. Little empirical research has been conducted on the link between customer relationship management and customer loyalty within an Internet, or e‐commerce, context. This study provides evidence of how to improve planning for customer management by presenting and testing a conceptual model of the process by which the implementation of electronic relationship marketing (e‐CRM), can enhance loyalty. While building the research framework, price sensitivity was found to be a primary confounding element on loyalty and was included in the study for control. An exploratory study of Internet retailers, e‐retailers, and their customers was conducted and the findings revealed that e‐retail companies (with CD, DVD, video and book products) should consider customers’ perceptions of relationship marketing efforts, as they are fundamental to enhancing customer loyalty and that an enhancement of customer loyalty reduces price sensitivity.

The purpose of this paper is to compare and contrast wine sales in neighboring franchise law and non‐franchise law states in order to determine impact on wine price, consumer choice, consumer satisfaction, and stakeholder perception.

The study used qualitative interviews with 14 wineries, distributors, and retailers, statistical analysis of Nielsen Scantrack data, and an online survey of 401 wine consumers in Georgia and Florida, USA.

Results show statistical proof that Florida offers more wine selection and lower wine prices on matching brands than Georgia. Qualitative interviews indicate wineries, distributors, and retailers perceive differences in wine choice, price, and overall operating costs in these two states. However, there was no statistical difference between a sample of 401 consumers from Georgia and Florida when asked about their satisfaction level with wine choice and pricing within their state.

For practical purposes, the research was limited to only two US states. It would be useful to duplicate this study in other states.

Practical implications include the need for new wineries desiring to enter franchise law states to carefully research regulations and distributors before making a commitment, as well as the social issue of less wine choice and higher prices for consumers in Georgia versus Florida.

This is the first empirical study in the USA to focus on the impact of wine franchise laws on consumer choice and wine price. It yields useful information that contributes to the body of knowledge for wine and policy research.

The purpose of this paper is to focus on one product category, organic wine, to provide a possible explanation for consumers' purchase behaviors regarding organic wine. Specifically, the authors consider the role of environmental protection and hedonistic values and their impact on organic wine purchases.

Hypotheses are proposed to examine relationships between environmental and hedonic values in organic wine purchasing. Online survey data were collected from 321 wine drinkers in the USA. Partial least‐squared analysis was used to test hypothesized paths between latent variables.

In total, ten of the 13 proposed linkages were supported by the data. Values reflecting the need for environmental protection and for living a hedonistic life were found to lead to belief systems that influence the purchase of organic wines.

The results demonstrate that hedonistic and environmental protection values and beliefs can partially explain the propensity to purchase organic wines. The study is limited in that only two values were investigated.

The results indicate several marketing implications for professionals around communication, promotion, and point‐of‐sale information for organic wine.

This is the first study to integrate environmental and hedonistic values to explain the purchase of organic wines.