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Article
Publication date: 1 May 1997

William McCluskey

Currently, within the UK there are in operation three quite distinct rating appeal systems, one each for England and Wales, for Scotland and for Northern Ireland. In each…

348

Abstract

Currently, within the UK there are in operation three quite distinct rating appeal systems, one each for England and Wales, for Scotland and for Northern Ireland. In each, there are particular rules pertaining to such matters as the rights of a ratepayer to appeal, time limits to instigate appeals and the forums or mechanisms for dealing with appeals. Quinquennial revaluations are now the “norm” for Scotland, England and Wales and potentially for Northern Ireland, with the result that appeals against assessments are increasing across all three jurisdictions. In recognition of the fact that as rating valuers now represent clients across the breadth of the UK, this necessitates a working knowledge of each of the appeal processes. Focuses attention, therefore, on those procedural matters relevant to rating appeals in Northern Ireland.

Details

Journal of Property Valuation and Investment, vol. 15 no. 2
Type: Research Article
ISSN: 0960-2712

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Article
Publication date: 1 August 1999

Anna S. Mattila

Despite a growing interest in services marketing as a research topic, the communication of service quality is relatively unexplored. The goal of this study was to shed…

6988

Abstract

Despite a growing interest in services marketing as a research topic, the communication of service quality is relatively unexplored. The goal of this study was to shed some light on the relative effectiveness of emotional versus rational appeals in advertising services to potential new customers. Moreover, there was a desire to explore the impact of the following cues on post‐exposure attitude toward an unfamiliar service brand: employees or customers portrayed in the advertisement, pricing information and documentation strategy emphasizing service excellence. The results of this quasi‐experimental study suggest that appealing to a novice consumer’s emotional responses may be highly desirable in terms of creating a favourable attitude toward a service brand. Advertisement‐invoked emotions appear to strongly influence postexposure attitudes and service quality expectations among consumers with limited personal experiences with a service category. Finally, the findings of this study suggest that employing tangible cues of service excellence may be a more effective strategy in promoting an initial liking of a service brand among potential customers than focusing on price information.

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International Journal of Service Industry Management, vol. 10 no. 3
Type: Research Article
ISSN: 0956-4233

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Article
Publication date: 1 August 1995

Christopher Humphrey, Peter Moizer and David Owen

Provides a response to Puxty et al.′s call for academics tobecome involved in public policy debate. Addresses the issue of theeffect on British university accounting…

974

Abstract

Provides a response to Puxty et al.′s call for academics to become involved in public policy debate. Addresses the issue of the effect on British university accounting research of the promotion and undertaking of continual research selectivity exercises. This should be of direct concern to accounting and other academics. The key message is that greater co‐operation, not competition, is needed both to secure a healthy future for academic accounting across the broad range of institutions in which the subject is researched and taught, and to provide a worthwhile educational experience for all students, not just the favoured few.

Details

Accounting, Auditing & Accountability Journal, vol. 8 no. 3
Type: Research Article
ISSN: 0951-3574

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Content available
Article
Publication date: 1 December 1998

75

Abstract

Details

Property Management, vol. 16 no. 4
Type: Research Article
ISSN: 0263-7472

Article
Publication date: 30 March 2012

Hyojin Kim and Chunsik Lee

In response to concerns regarding frequent uses of emotional appeals and endorsers in DTCA, this paper aims to investigate the relative effects of fear‐eliciting and…

1218

Abstract

Purpose

In response to concerns regarding frequent uses of emotional appeals and endorsers in DTCA, this paper aims to investigate the relative effects of fear‐eliciting and non‐fear‐eliciting DTC ads on elaboration and attitude change regarding the drug and health issue, and evaluation of endorser credibility.

Design/methodology/approach

A between‐subject experiment was conducted with 96 students in a large state university. Fear appeals and endorser credibility were manipulated via stimulus ads. Participants' responses on elaboration, attitudes, and behavior intentions after ad exposure were compared between fear and non‐fear conditions. In addition, the directions of influence among these variables and endorser credibility were examined via path analyses.

Findings

Fear elicitation had little effect on the type of elaboration generated since the elaboration was dominated by message‐related (vs endorser‐related) thoughts. However, the fear‐eliciting ad affected brand‐related and health‐related outcomes differentially. It had positive influence on attitudes toward the health issue, but negative influence on ad attitudes. Furthermore, ad attitudes had little impact on brand attitudes or brand‐related behavior intentions when fear was elicited in the ad.

Originality/value

Considering a paucity of research on the effects of emotional appeals and endorsers in DTCA, the authors' findings provide important insights for researchers and practitioners about how a specific emotion elicited in the ad has differential impact on brand‐related and health‐related outcomes and how the effectiveness of emotional appeals and endorser credibility can be maximized.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 6 no. 1
Type: Research Article
ISSN: 1750-6123

Keywords

Book part
Publication date: 30 May 2017

Martin Jones

In the aftermath of the financial crisis, English local government faced a period of significant budget reduction and uncertainty. Austerity measures were effectively…

Abstract

In the aftermath of the financial crisis, English local government faced a period of significant budget reduction and uncertainty. Austerity measures were effectively rolled out over several budget iterations, resulting in a 37% real-term reduction in core central government funding, equivalent to a 25% reduction in income/spending power (including council tax) between 2010 and 2011 and 2015 and 2016. At the same time, changes in government policy in a range of areas between 2011 and 2012 and 2015 and 2016 created 164 new burdens on local government, with an estimated value of £11.5 billion, many of which were unfunded. All of this during a period when local government was being encouraged to freeze council tax and when natural pressure on locally collected taxation and services was increasing due to the economic recession.

This chapter reviews the responses of four English local governments to the austerity period triggered by the onset of the global financial crisis in 2007. For the English councils the results develop into two main themes. Firstly, there appeared to be a common set of anticipatory and coping capacities employed both in the lead up to the funding cuts from 2010 onwards and in the way councils subsequently dealt with aspects of the crisis. Secondly, despite this commonality, the specific and local contexts experienced by each council, both internally and externally, determined their overall path to dealing with austerity. These two paths were self-regulation and constrained adaption.

Details

Governmental Financial Resilience
Type: Book
ISBN: 978-1-78714-262-6

Keywords

Book part
Publication date: 9 September 2020

Emily Ryo and Ian Peacock

In the current era of intensified immigration enforcement and heightened risks of deportation even for long-term lawful permanent residents, citizenship has taken on a new…

Abstract

In the current era of intensified immigration enforcement and heightened risks of deportation even for long-term lawful permanent residents, citizenship has taken on a new meaning and greater importance. There is also growing evidence that citizenship denials in their various forms have become inextricably linked to immigration enforcement. Who is denied citizenship, why, and under what circumstances? This chapter begins to address these questions by developing a typology of citizenship denials and providing an empirical overview of each type of citizenship denial. Taken together, the typology of citizenship denials and the accompanying empirical overview illustrate the close connection between immigration enforcement and citizenship rights in the United States.

Article
Publication date: 5 September 2016

Paul Michael Greenhalgh, Kevin Muldoon-Smith and Sophie Angus

The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability…

Abstract

Purpose

The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appeals to LAs. Under the original scheme, business rates revenue, mandatory relief and liability for successful appeals is spilt 50/50 between central government and local government which both share the rewards of growth and bear the risk of losses.

Design/methodology/approach

The research adopts a microanalysis approach into researching local government finance, conducting a case study of Leeds, to investigate the impact of appeals liability and reveal disparities in impact, through detailed examination of multiple perspectives in one of the largest cities in the UK.

Findings

The case study reveals that Leeds, despite having a buoyant commercial economy driven by retail and service sector growth, has been detrimentally impacted by BRRS as backdated appeals have outweighed uplift in business rates income. Fundamentally BRRS is not a “one size fits all” model – it results in winners and losers – which will be exacerbated if local authorities get to keep 100 per cent of their business rates from 2020.

Research limitations/implications

LAs’ income is more volatile as a consequence of both the rates retention and appeals liability aspects of BRRS and will become more so with the move to 100 per cent retention and liability.

Practical implications

Such volatility impairs the ability of local authorities to invest in growth at the same time as providing front line services over the medium term – precisely the opposite of what BRRS was intended to do. It also incentivises the construction of new floorspace, which generates risks overbuilding and exacerbating over-supply.

Originality/value

The research reveals the significant impact of appeals liability on LAs’ business rates revenues which will be compounded with the move to a fiscally neutral business rates system and 100 per cent business rates retention by 2020.

Details

Journal of Property Investment & Finance, vol. 34 no. 6
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 19 August 2021

Leonardo Aureliano-Silva, Xi Leung and Eduardo Eugênio Spers

The purpose of this study is to investigate the effect of online reviews on consumers’ intention to visit restaurants, with the moderating role of involvement.

Abstract

Purpose

The purpose of this study is to investigate the effect of online reviews on consumers’ intention to visit restaurants, with the moderating role of involvement.

Design/methodology/approach

The research framework was built on signaling theory, message appeals and involvement theory. To test the proposed framework, three experiments were conducted online with real customer samples. T-tests, ANOVA and SPSS PROCESS macro were used for data analysis.

Findings

The results revealed that online reviews with higher online ratings and emotional appeal led to higher restaurant visit intention. Review appeal significantly moderated the effect of online ratings on restaurant visit intention. Customers with low restaurant involvement were more impacted by emotional comments than by functional comments.

Research limitations/implications

The present study extends our knowledge on the effects of online reviews moderated by levels of customer involvement. By combining signaling theory with involvement theory, it adds value to the literature on customer online behavior, especially in the foodservice context. The present study has limitations that might provide opportunities for future research. It used evaluations (TripAdvisor scores) and only positive reviews (texts), so customers’ intentions considering negative reviews could not be examined. The level of hedonism concerning consumption in restaurants and prior knowledge regarding restaurant reviews was not controlled for. It is possible that the level of hedonism perceived and prior review knowledge may moderate the customers’ intention to visit the restaurant.

Practical implications

The present study shows the importance of online comments for the promotion of restaurants that have low evaluation scores. It is essential that restaurant owners and managers encourage potential customers by using comments to elaborate on their marketing strategies and promotion. At the same time, they should invite customers to share their emotional experiences, and not just their views on service efficiency (a functional aspect). During the COVID-19 pandemic, the use of the internet and mobile devices has become more prominent. Managers could therefore use emotional messages on the restaurant’s website or apps to attract customers with low restaurant involvement. Also, a system to identify the involvement of customers with restaurants could be implemented online or on mobile devices to present specific messages. The present study also recommends the use of online tools as virtual tours, photographs taken from different angles, smiling faces, floor plans and sittings and pre-determined emotional expressions. Also, the restaurant could promote lives on cooking different dishes to motive customer’s interaction and comments. These would help to increase customers’ visit intentions.

Originality/value

This study extends knowledge about the effect of restaurant online reviews (both ratings and appeals) moderated by the level of customer involvement. The present study also adds value to the customer online behavior literature showing that customers with low involvement are more sensitive to emotional content as they use the affective route to process information rather than the central route.

在线评论对餐厅到访意愿的影响:运用信号理论和参与理论

研究目的

本研究旨在探索以顾客参与度作为调节变量, 关于在线评论对餐厅到访意愿的影响。

研究设计/方法/途径

本文以信号理论, 信息诉求, 参与理论来建立研究框架。为测试提出的理论框架, 本研究进行了三个在线消费者实验。T-检验, 方差分析, 和SPSS PROCESS 来作为统计方法。

研究结果

研究发现评论分值越高, 运用感情诉求往往导致更高度的到访意愿。评论的诉求形式显著调节了评分对到访意愿的影响。对于参与度较低的顾客, 情感诉求比功能性诉求更加能影响顾客意愿。

研究原创性/价值

本研究对餐厅在线评论(评分和诉求种类)对顾客到访意愿影响, 以及如何被消费者参与度所调节贡献了新知识。本研究对消费者在线行为做出了贡献, 发现参与度较低的顾客对和情感有关的内容更敏感, 相对于中央路径, 由于此类顾客更倾向于情感路径来处理信息。

Details

Journal of Hospitality and Tourism Technology, vol. 12 no. 4
Type: Research Article
ISSN: 1757-9880

Keywords

Article
Publication date: 1 February 1992

A.H. Evans and R. Cooper

Provides a general guide to the process of appealing againstassessments in the 1990 rating list. Describes the form and content ofproposals, action by the valuation…

Abstract

Provides a general guide to the process of appealing against assessments in the 1990 rating list. Describes the form and content of proposals, action by the valuation officer, the six‐month time‐limit, referencing, basis of measurement, inspection, the locality, rental evidence, lease analysis, rent adjustment, negotiation, and the valuation officer. Summarizes that while rental value forms the basis of rating valuation, the valuer′s tone will significantly affect the outcome.

Details

Property Management, vol. 10 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

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