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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.

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.

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.

This study investigates the presence of a productivity–quality trade-off in judicial decisions from an organisational standpoint, focusing on the courts as bureaucracies. Applied to the Italian context and focusing on criminal courts, the main question addressed is whether or not increasing productivity diminishes decision quality.

Directional distance function (DDF) models were utilised to assess productivity. Two-sample t-tests are then used to compare the quality of efficient and inefficient units in first instance and appeal, with the aim to determine whether a productivity–quality trade-off exists.

The study’s approach yields results that differ from previous studies. (1) The Italian judicial system is found less efficient. (2) The efficiency of the courts of first instance is relatively uniform. In contrast, there is a difference in efficiency between northern and southern courts of appeal, with northern courts on average being more efficient. (3) The analysis reveals a statistically significant productivity–quality trade-off when the courts of appeal are considered.

New evidence of a judicial system is presented, suggesting reforms regarding “reasonable time” as the optimal balance between quality and productivity.

The organisational framework leads to evaluating the efficiency of the courts by considering the various types of proceedings based on the gravity/complexity of the cases. In light of the pyramidal structure of the justice system, the quality is then defined in terms of hierarchical control expressed as review rate.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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。

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。

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。

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.

This paper aims to explain a guest’s purchase decision in Airbnb from the perspective of Aristotle’s appeals. In host-created information, the authors investigate which information appeals are significantly considered by guests.

It is hypothesized that a guest’s purchase would be affected by the host-created information’s ethos, pathos and logos.

For the ethos, the super host badge and host review have positive impacts on the purchase; for the pathos, the positive impact of the use of social words is significant. For the logos, the authors have determined that although the price, place picture and star-rating have positive impacts on the likelihood of a purchase, the occupancy has a negative impact on it.

The dependent variable, the number of place reviews, cannot represent the exact number of purchases. Other possible influential factors, such as direct communications between hosts and guests, are not examined.

The findings suggest guidelines for Airbnb and its host users. Specifically, the management of normal host users is revealed as a necessary process for Airbnb’s development. For host users, several guidelines on how to attract more guests effectively are provided.

In contrast to other studies on Airbnb, various pieces of information are considered from holistic perspectives, and each piece’s impact on the sharing behavior is understood by means of a unique theoretical model that is based on Aristotle’s appeals.