Search results

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.

This study empirically investigated the different attributes (i.e. convenience, online reviews, online ratings, visual appeal and various food choices) of food delivery applications (FDAs) that impacted customers' perceived benefits, satisfaction and loyalty. Price consciousness was positioned as the moderator while customer satisfaction was positioned as the mediator.

Utilizing the purposive sampling technique, 360 useable respondents were gathered from existing FDAs' customers in China. Partial least squares structural equation modelling (PLS-SEM) was employed to verify the interrelationships among variables.

The results confirmed the significant impact of four FDA attributes (i.e. convenience, online ratings, visual appeal and various food choices) on perceived benefits. Customer satisfaction positively influenced loyalty. Moreover, the mediating role of customer satisfaction and the moderating role of price consciousness were confirmed.

FDA operators should engage in providing more benefits to stimulate satisfaction and loyalty among customers. Promotion discounts remain a key factor in enhancing the satisfaction and loyalty of price-conscious customers.

This study extends the applicability of the stimulus–organism–response (SOR) framework and enriches FDA literature by assessing the external stimuli, organisms and moderating factors that trigger customer loyalty.

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.

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.

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.

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.