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Book part
Publication date: 29 August 2017

Asif 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.

Details

The Handbook of Business and Corruption
Type: Book
ISBN: 978-1-78635-445-7

Keywords

Content available
Book part
Publication date: 29 August 2017

Abstract

Details

The Handbook of Business and Corruption
Type: Book
ISBN: 978-1-78635-445-7

Content available
Book part
Publication date: 29 August 2017

Abstract

Details

The Handbook of Business and Corruption
Type: Book
ISBN: 978-1-78635-445-7

Article
Publication date: 7 January 2020

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.

Details

Journal of Enterprise Information Management, vol. 35 no. 6
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 1 May 2004

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…

2834

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.

Details

International Journal of Social Economics, vol. 31 no. 5/6
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 13 December 2018

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.

Details

Journal of Accounting Literature, vol. 42 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 29 April 2022

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…

4144

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.

Details

Benchmarking: An International Journal, vol. 30 no. 4
Type: Research Article
ISSN: 1463-5771

Keywords

Book part
Publication date: 23 July 2016

Hansjörg Klausinger

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.

Details

Research in the History of Economic Thought and Methodology
Type: Book
ISBN: 978-1-78560-960-2

Keywords

Article
Publication date: 1 June 2002

Barrie O. Pettman and Richard Dobbins

This issue is a selected bibliography covering the subject of leadership.

27319

Abstract

This issue is a selected bibliography covering the subject of leadership.

Details

Equal Opportunities International, vol. 21 no. 4/5/6
Type: Research Article
ISSN: 0261-0159

Keywords

Content available
Book part
Publication date: 14 January 2019

Morgan R. Clevenger and Cynthia J. MacGregor

Abstract

Details

Business and Corporation Engagement with Higher Education
Type: Book
ISBN: 978-1-78754-656-1

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