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1 – 10 of 20Asif Reza Anik and Siegfried Bauer
In Bangladesh, the fertilizer market is the main source of corruption in the agriculture sector. Market imperfection allows the input dealers to extract extra benefit from the…
Abstract
In Bangladesh, the fertilizer market is the main source of corruption in the agriculture sector. Market imperfection allows the input dealers to extract extra benefit from the market through selling fertilizer at higher than government declared price, and the benefit is positively correlated with market restriction. Bribery or unauthorized payment in the fertilizer market negatively affects farm profit. Empirical evidence shows that restricted fertilizer markets encourage corruption, as bribe-paying farmers can acquire their required fertilizer and thus operate at a higher efficiency level than their counterparts who do not pay bribes. Alternatively, in markets where sufficient supply is available and farmers face liquidity constraints, corruption further restricts farmers to collecting their optimal input bundle and ultimately reduces efficiency. Nepotism and negligence of duty are the two most common form of corruption in the extension service. Along with identifying several key causes of corruption, this article suggests some interventions to combat corruption.
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Nils Siegfried, Tobias Rosenthal and Alexander Benlian
The purpose of this paper is to investigate the suitability of Blockchain technology for applications in the Industrial Internet of Things (IIOT). It provides a taxonomy of system…
Abstract
Purpose
The purpose of this paper is to investigate the suitability of Blockchain technology for applications in the Industrial Internet of Things (IIOT). It provides a taxonomy of system requirements for such applications and maps these requirements against the Blockchain’s technological idiosyncrasies.
Design/methodology/approach
A requirement taxonomy is built in an iterative process based on a descriptive literature review. In total, 223 studies have been screened leading to a relevant sample of 48 publications that were analyzed in detail regarding posed system requirements. Subsequently, Blockchain’s capabilities are discussed for each requirement dimension.
Findings
The paper presents a taxonomy of six requirement dimensions. In the mapping process, areas of greater fit (e.g., reliability, nonrepudiation and adaptability) were identified. However, there are also several constraints (e.g., scalability, confidentiality and performance) that limit the use of Blockchain.
Research limitations/implications
Due to the limited amount of studies and the vibrant development of Blockchain technology, the results may benefit from practical evidence. Researchers are encouraged to validate the results in qualitative practitioner interviews. Focusing on literature-backed public Blockchain, idiosyncrasies of private implementations and specific distributed ledger technologies may be discussed in future studies.
Practical implications
The paper includes use cases for Blockchain in manufacturing and IIOT applications. Potential caveats for practitioners are presented.
Originality/value
This paper addresses the need to understand to which degree Blockchain is a suitable technology in manufacturing, especially in context of the IIOT. It contributes a requirement taxonomy which serves as the foundation for a systematic fit assessment.
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Andrew Worthington and Helen Higgs
A bivariate probit model is used to predict the choice of an economics major in a sample of first‐year, undergraduate business students. The paper examines the statistical…
Abstract
A bivariate probit model is used to predict the choice of an economics major in a sample of first‐year, undergraduate business students. The paper examines the statistical significance of a number of student‐related characteristics on the likelihood of choosing an economics major, along with the role of student personality and perceptions of the profession. Factors analysed include secondary studies in economics, accounting and business, grade point average and attendance pattern, along with perceptions of the economics profession arrayed along dimensions of interest, independence, structure and precision. It would appear that the primary influences on the selection of a major in economics comprise student personality and level of interest in the profession.
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Thomas Belz, Dominik von Hagen and Christian Steffens
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers…
Abstract
Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers two competing theories on this relation: The political cost theory, suggesting a positive size-ETR relation, and the political power theory, suggesting a negative size-ETR relation. Using a unique data set of 56 studies that do not show a clear tendency towards either of the two theories, we contribute to the discussion on the size-ETR relation in three ways: First, applying meta-regression analysis on a US meta-data set, we provide evidence supporting the political cost theory. Second, our analysis reveals factors that are possible sources of variation and bias in previous empirical studies; these findings can improve future empirical and analytical models. Third, we extend our analysis to a cross-country meta-data set; this extension enables us to investigate explanations for the two competing theories in more detail. We find that Hofstede’s cultural dimensions theory, a transparency index and a corruption index explain variation in the size-ETR relation. Independent of the two theories, we also find that tax planning aspects potentially affect the size-ETR relation. To our knowledge, these explanations have not yet been investigated in our research context.
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Nghiep Tuan Ha, Mohammadreza Akbari and Bill Au
The main objective of this paper is to provide a systematic literature review (SLR) and structured insight into last mile delivery, ultimately identifying gaps in current…
Abstract
Purpose
The main objective of this paper is to provide a systematic literature review (SLR) and structured insight into last mile delivery, ultimately identifying gaps in current knowledge and proposing a framework for future research direction in terms of sustainability in the area.
Design/methodology/approach
This paper identifies and synthesizes information from academic journals and examines “Journals and Publishing place,” “Geographic location,” “Year of Publication,” “University and Author Affiliation,” “Themes and Sub-themes,” “Theory,” “Research Design, Methods and Area” and “Industry Involvement.” A collection of online databases from 2005 to 2020 were explored, using the keywords “Last mile delivery,” “Last mile logistics,” “Last mile transportation,” “Last mile fulfillment,” “Last mile operations” and “Last mile distribution” in their title and/or abstract and/or keywords. Accordingly, a total of 281 journal articles were found in this discipline area, and data were derived from a succession of variables.
Findings
There has been significant growth in published articles concerning last mile delivery over the last 15 years (2005–2020). An in-depth review of the literature shows five dimensions of the last mile: last mile delivery, transportation, operations, distribution and logistics. Each of these dimensions is interrelated and possess clustered characteristics. For instance, last mile operations, last mile transportation and last mile delivery are operational, whereas last mile distribution is tactical, and last mile logistics possess strategic characteristics. The findings also indicate that even though the sustainability concept can be incorporated into all levels of the last mile, the current literature landscape mainly concentrates on the operational level.
Research limitations/implications
This review is limited to academic sources available from Emerald Insight, Science Direct, Taylor and Francis, Springer, MDPI and IEEE containing the mentioned keywords in the title and/or abstract/or keywords. Furthermore, only papers from high-quality, peer-reviewed journals were evaluated. Other sources such as books and conference papers were not included.
Practical implications
This study dissects last mile delivery to produce a framework that captures and presents its complex characteristics and its interconnectedness with various related components. By analyzing last mile delivery in its entirety, the framework also helps practitioners pinpoint which levels of last mile delivery (operation, tactical or strategic) they can incorporate the concept of sustainability.
Originality/value
The research findings enrich the contemporary literature landscape and future work by providing a conceptual framework that incorporates the “economic,” “environmental” and “social” pillars of sustainability in all dimensions of the last mile delivery.
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The Nationalökonomische Gesellschaft (Austrian Economic Association, NOeG) provides a prominent example of the Viennese economic circles and associations that more than academic…
Abstract
The Nationalökonomische Gesellschaft (Austrian Economic Association, NOeG) provides a prominent example of the Viennese economic circles and associations that more than academic economics dominated scientific discourse in the interwar years. For the first time this chapter gives a thorough account of its history, from its foundation in 1918 until the demise of its long-time president, Hans Mayer, 1955, based on official documents and archival material. The topics treated include its predecessor and rival, the Gesellschaft österreichischer Volkswirte, its foundation in 1918 soon to be followed by years of inactivity, the relaunch by Mayer and Mises, the survival under the NS-regime and the expulsion of its Jewish members and the slow restoration after 1945. In particular, an attempt is made to provide a list of the papers presented to the NOeG, as complete as possible, for the period 1918–1938.
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Barrie O. Pettman and Richard Dobbins
This issue is a selected bibliography covering the subject of leadership.
Abstract
This issue is a selected bibliography covering the subject of leadership.
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