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The fundamental problem of designing a wide scope general revenue tax can be reduced to the selection of the base used for administering the tax. Our current personal income tax is a hybrid version of a tax assessed on the basis of a tax unit's annual income receipts. An alternative to an income‐based tax that has received much theoretical treatment but little actual application is an expenditure‐based tax. An expenditure tax (also called a consumption tax or cash flow tax in the context of this paper) differs from an income tax in that it exempts net saving and investment from the tax base. Though the details of a consumption tax design are discussed more fully elsewhere in this paper, the tax base of an expenditure tax is roughly determined by subtracting net savings from gross receipts (including wages, tips, salaries, income from investments, interests, etc.). Withdrawals from savings constitute dissavings and are appropriately included in net savings. The cash flow tax, with wealth transfers deductible to the donor and included in the tax base of the recipient, would be a tax on an individual's standard of living. Similar to the present income tax standard deduction, some universal credit or exemption for a small level of consumption could be allowed.

This paper investigates the impact of the PricewaterhouseCoopers (PwC) merger in Australia on existing and potential clients of the new merged firm. From prior theory it is expected that some existing clients may have an incentive to switch away from a newly merged firm as the same larger firm now audits close competitors once audited by separate firms. Prior theory also suggests that another group of potential clients should be attracted to the newly merged firm where the merger enhances or creates industry specializations. The expectation is that in both of these instances there will be increased switching activity associated with the newly merged audit firm. Contrary to expectations, a significantly lower level of switching behaviour was observed for the newly merged firm compared with that of the other Big 5 firms, suggesting that an advantage of enhanced specialization may not be the attraction of new clients but the retention of existing clients. When comparing the nature of the switches, some support was found for the view that the switches to the new firm were likely to be in enhanced areas of specialization, but no evidence was found to suggest that close competitors would switch away from this firm. The greater rate of retention of clients compared with other Big 5 firms was not associated with a more competitive audit pricing policy.

The Australian supermarket industry has long been dominated by two players – Coles and Woolworths. Most recently this dominance has increased significantly and the “Big 2” have used their power more effectively and have introduced an ever-increasing number of “private label” products on supermarket shelves. This study aims to investigate the effect these products have had on the relationship between the supermarkets (buyers) and their suppliers.

This qualitative study used in-depth, high engagement interviews with a range of suppliers. An extensive data analysis process was carried out to ensure the coding of the key insights into themes, which helped to answer the aims and objectives of the research.

A key contribution of this study has been to highlight the ability of supermarket chains to increase existing dominance by using their ever-increasing private label brand portfolio. The findings indicate an uncertain future for food suppliers, with the situation likely to continue to worsen further as the supermarkets continue to exercise and abuse their power.

This paper’s main contribution lies in providing a greater understanding of the significance of the effect of private labels on relationships and the implications of these effects. The impact of the supermarket dominance on innovation is especially interesting, given that this has not been previously discussed in the literature. Additionally, the deterioration in trust is significant in this context and to an extent that is rarely seen.

The purpose of the present paper is to examine the effects of overconsumption on consumer evaluations of advertised brands. While the determinants and health consequences of overconsumption have received considerable attention, the authors suggest that there are important marketing and advertising implications. Specifically, based on goal theory, the authors examined whether the aversive state of oversatiation is associated with more negative evaluations of advertised brands of the overconsumed product.

In three studies, oversatiation was measured or experimentally induced by having participants drink (too) much mineral water. Subsequently, participants watched advertisement of mineral water brands and control brands. Evaluations of the brands, buying intentions and estimates of future purchases of the advertised brands were measured.

Oversatiation negatively affected evaluations, buying intentions and estimates of future purchases of advertised mineral water brands. Importantly, a state of oversatiation did not affect evaluation of advertised brands not relevant to the overfulfilled goal.

Overconsumption of food and drinks can have detrimental health effects and results in large costs to society. While its health implications have received abundant scientific attention, little attention has been paid to the psychological consequences of the state of being oversatiated. Here, the authors show that the state of oversatiation (which might, for example, be very common during watching television commercials) can lead to particularly negative evaluations of advertised brands. As such, these findings have important marketing implications.

The purpose of this paper is to assess whether mental health symptoms affect one-year reoffending rates upon release from prison for participants engaging in substance dependence treatment in the UK.

A retrospective cohort study was used to assess reconviction outcomes upon release. The Comprehensive Addiction and Psychological Evaluation (CAAPE) was administered to 667 inmates admitted to the programme. The effect of mental health, drug use, and static risk factors on reoffending was assessed at one-year post release.

Logistic regression analysis showed that symptoms of Major Depressive Disorder at the start of substance dependence treatment increased the likelihood to reoffend, whilst Obsessive Compulsive Disorder symptoms and length of sentence decreased the likelihood to reoffend. Antisocial Personality Disorder symptoms show a trend towards increasing the likelihood to reoffend. In addition, previously established risk factors for reoffending, including dependence on heroin, crack/cocaine, and poly drug use significantly increased the likelihood of reconviction.

Depressive symptomatology pre-treatment could affect reoffending outcomes for participants in substance dependence treatment in prison. An integrative approach addressing both substance misuse and mental health factors is pivotal. Future efforts to address both simultaneously can be made to improve assessment, training, treatment, and through care for prisoners in substance dependence treatment.

Few studies have assessed the effect of mental health factors on reoffending outcomes for offenders in substance dependence treatment. A large sample was studied in an understudied population of UK prisoners in substance dependence treatment. The results have implications for clinical settings where mental health symptoms are not addressed concurrently with substance dependence. This finding can inform policy makers and practitioners who provide substance dependence treatment in prison.

This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness.

The authors explore the price behavior of audit fees in response to changes in the variables that are usually seen as their determinants, such as size, complexity, and risk in order to examine audit fee stickiness and the competitiveness of the market for audit services.

The authors find that audit fees are sticky, i.e. audit fees do not immediately or fully adjust to changes in their determinants. Audit fees also respond to changes leading to an increase more quickly than they respond to changes leading to a decrease. The difference between positive and negative fee adjustments declines over periods longer than one year and is no longer significant when four-year periods are considered.

The study is limited to companies in the USA from 2000 to 2008. Future research should examine this issue in other settings and periods.

The results suggest that the audit market is competitive, at least in the medium term.

The study helps to explain why the audit fee model does not fully explain the level of audit fees; why audit fees are more likely to be too high than too low; and why auditor switches are commonly associated with larger changes in audit fees. The findings provide evidence that may be useful to managers and audit committees when managing their audit fees, auditors when considering the risks and opportunities associated with changes in the determinants of audit fees, and regulators concerned with the competitiveness of the audit market.

The purpose of this paper is to explore the capital-based benefits which arise when acculturating immigrants perform touristic practices, and how these shape their tourism and migration experiences.

Grounded in consumer culture theory, this paper draws on theories of capital consumption to inform a hermeneutic analysis of multi-modal depth interviews with Southeast Asian skilled migrants in New Zealand.

Domestic touristic practices offer three types of capital-based benefits, enabling consumers to index economic capital, accrue social capital and index cultural capital. Additionally, the quest for capital emphasises iconic forms of tourism and supersedes concerns about commodification.

This paper demonstrates the important role of touristic practices not only in short-term mobility, but also for long-term migrants. Further research should investigate how capital shapes the touristic practices of other types of mobile consumers.

Understanding the capital-based benefits of touristic practices in acculturation informs the design of migrant settlement policy and the managerial staging of touristic experiences.

While theorists of liquid modernity have largely treated tourism as a discrete type of mobility, this paper reframes tourism as a key acculturation practice. In contrast to dominant conceptualisations of tourism as a quest for cultural authenticity, this paper reconceptualises tourism as a quest for capital. Finally, while previous studies have focused on how capital constrains acculturation outcomes, this paper explores how a consumption practice enables the expression and accumulation of capital.

This paper aims to show that high ethnic identifying Hispanics and Whites pursue different routes discussed in the Elaboration Likelihood Model when processing single meaning versus polysemous slogan ads. The authors found that high ethnic identifying Hispanics used the peripheral route (processing fluency) to a higher extent compared to Whites who used the central route (comprehension) to process ads.

In this study, 310 undergraduate students of a Southwestern university were randomly assigned to one of two conditions (slogan: single meaning vs polysemous) in a between-subjects experimental design. Subsequently, participants responded to statements measuring constructs of interest and demographics. Participants were debriefed at the end of the survey.

It was found that high ethnic identifying Hispanics used the peripheral route (processing fluency) to a higher extent compared to Whites who used the central route (comprehension) to process advertisements. Results suggest that while polysemous slogans are similarly interpreted by subject independent of their ethnic identification score, for single-meaning slogans, the impact of comprehension on attitudes toward the advertisement (AAD) is significantly different for low (vs high) ethnic identification individuals.

A future study needs to study brand attitudes and purchase intentions. Additionally, strategies in developing advertisements that influence comprehension or processing fluency need to be studied.

This paper ' s contribution to the processing fluency literature is to propose that ethnic identification and slogan meaning are variables that have great potential in influencing consumers’ perceptions about advertisements. Advertisers will have these variables to control to maximize the persuasiveness of advertisements.

Minimal research focusing on polysemy in marketing exists. In advertising, comprehension is commonly studied, leaving processing fluency out. This research addresses the issue by focusing on how single-meaning and polysemous slogans are processed (via comprehension or processing fluency) by consumers and how their ethnic identification affects their AAD.

The purpose of this paper is to investigate driving factors that improve the project management efficiency (PME) in centralized public procurement systems.

Employees in four public-sector organizations in China were surveyed. The structural equation modeling was employed to examine the relationship amongst those variables.

Organizational culture (OC) is an effective method to improve PME, and employee quality is the most critical factor of OC in this system. Job satisfaction (JS) is another significant contributor to PME and satisfaction with fairness of salary in this system being the key factor of JS. Job analysis (JA) has indirect influence on PME through JS and OC, whereas the job structure in this system is the most critical factor for JA.

An operational way to improve PME is to implement it from the perspectives of employee, organization and technique. At the organizational level, it is imperative to strengthen the OC by a well-structured recruitment system and to improve PME via well-design training. At the person level, both financial (i.e. income and welfare) and career incentives (i.e. promotion opportunities and a sense of belonging) are proposed to achieve employees’ JS to improve PME. At the technique level, JA approach (i.e. job rotation) is recommended to enlarge the positive influence of OC and JS on PME. These can not only ensure the management professionalism in a centralized public procurement system but can also motivate employees and maximize PME.

PME in a centralized public procurement system will be improved by addressing these key factors and their interrelationships. This provides detailed pathways for the centralized public procurement system to achieve better PME via optimal OC and JS and reasonable JA in China. In addition, the institutional and administrative traditions may vary significantly across cities, regions and countries. Therefore, such contextual differences should be taken into consideration for the improvement of PME in a centralized public procurement system.

Online images can convey sensory-based elements affecting digital users' emotions and digital engagement. The purpose of this study is to investigate which image-based features are more effective in conveying and stimulating particular emotions and engagement towards organizations operating in the food industry.

An online experimental survey was implemented. Two image-based features, narrativity and dynamism were chosen. The stimuli comprise four images, one with high and one with low level of narrativity, and one with high and one with low dynamism, published by a food company on its official Instagram account. Food-identity, emotional appeals and digital visual engagement behaviours were measured. A total of 141 students between 19 and 25 years old of a European University completed the questionnaire. Data was analysed through SPSS software using t-test analysis.

Results show that both narrativity and dynamism impact digital users' emotions and it was found to impact digital visual engagement attitude. Food involvement was measured in terms of food identity impact the effects of specific image-based features on emotions and visual engagement.

The study focuses on only two visual social semiotics features – narrativity and dynamism – and therefore, only partially captures the potentialities of images in digital communications.

This study provides professionals with empirical evidence and insights for effectively planning a visual social media strategy.

This paper contributes to the stream of research in social media communications by investigating the visual social semiotic features of images published online by a food company.