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The Application of an Outsourcing - Innovation Model
Issue:
Volume 11, Issue 6, December 2022
Pages:
304-313
Received:
1 August 2022
Accepted:
26 August 2022
Published:
4 November 2022
DOI:
10.11648/j.ijber.20221106.11
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Abstract: While the cost advantages associated with outsourcing are recognized, the impact that outsourcing may have on innovation performance depends on the strategic focus. One perspective suggests that firms outsourcing low value-adding activities will achieve higher innovation performance (that is, better designed or more technologically advanced products or more substantive process improvements) than firms that perform these activities in-house. Another view holds that firms that outsource high value-adding activities may have lower innovation performance than those firms that perform these activities in-house. Moreover, superior innovation performance can be achieved through the effective use of innovation, or dynamic, capabilities. This paper contributes to the outsourcing discourse by investigating the impact different outsourcing strategies can have on product innovation performance. An outsourcing- innovation (OI) model is proposed and applied to UK furniture manufacturing firms. The rational for selecting one industry is advantageous because the investigations allows for a comparison of organizations performing similar business functions. A survey of 78 firms was undertaken. Dichotomous, ordinal and multi measure variables were formulated and ordinal logistic regression was used to test the model. The study revealed that (i) innovation performance did not improve after non-essential functions were outsourced; (ii) performing specific core activities does have a positive influence on innovation performance and (iii) the findings support previous documented relationships that the use of innovation management capabilities has a positive impact on product innovation performance. The findings are relevant to other manufacturing industries, which demonstrate similar innovation performance and outsourcing patterns. The paper also suggests that the OI Model can be developed to include offsetting and interaction of different factors.
Abstract: While the cost advantages associated with outsourcing are recognized, the impact that outsourcing may have on innovation performance depends on the strategic focus. One perspective suggests that firms outsourcing low value-adding activities will achieve higher innovation performance (that is, better designed or more technologically advanced product...
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Legal Implications of Tax Avoidance and Tax Evasion Under the Nigerian Tax Regime
Issue:
Volume 11, Issue 6, December 2022
Pages:
314-320
Received:
4 August 2022
Accepted:
23 August 2022
Published:
15 December 2022
DOI:
10.11648/j.ijber.20221106.12
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Abstract: Modern governments need money to facilitate economic growth and development. Without any doubt taxation is the mainstay of government revenue. The revenue generated by the government from taxation forms a major source of finance to the nation's capital expenditure which is crucial to sustainable economic development. One of the objectives of the Nigerian tax system is to provide the government with stable resource for the provision of public goods and services. A major challenge to the government in generating this revenue has been the increasing rate of tax evasion and tax avoidance by citizens who are the main stakeholders. While some have blamed the situation on the tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of the taxpayers. It is in the light of these perplexing issues that this article examines the legal implications and the incidence of tax avoidance and tax evasion under the Nigerian current tax regime. The result of tax evasion and avoidance is the loss of huge revenue needed for development, and which may also hamper the proper performance of the public sector, thereby threatening its capability to finance public expenditure. It goes further to examine the factors that influence tax evasion and tax avoidance in Nigeria, and recommends that tax authorities should organize educative programs to enlighten tax payers on the different laws guiding the Nigerian tax system, the need for the payment of tax and the effect of non-payment of tax, and the implementation of some of the provisions of the newly enacted Finance Act.
Abstract: Modern governments need money to facilitate economic growth and development. Without any doubt taxation is the mainstay of government revenue. The revenue generated by the government from taxation forms a major source of finance to the nation's capital expenditure which is crucial to sustainable economic development. One of the objectives of the Ni...
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Research on Tourist Perception of Ancient Town Tourist Destination Based on Network Evaluation -- A Case Study of Qingyan Ancient Town
Issue:
Volume 11, Issue 6, December 2022
Pages:
321-324
Received:
5 December 2022
Accepted:
23 December 2022
Published:
28 December 2022
DOI:
10.11648/j.ijber.20221106.13
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Abstract: As a special tourist destination completely different from the modern life scene, the ancient towns are favored by tourists all over the world. Ancient towns can make tourists temporarily forget the noise and fatigue of the city, and harvest different scenery, joy and experience. They are very promising and popular tourist destinations. However, when the ancient town tourism is developing in full swing, many problems also appear. Scholars try to study the ancient town tourism from various perspectives to promote its development. This paper from the perspective of tourists’ perception, mainly studied the tourists' perception to the ancient town and proposed suggestions for the problems reflected in tourists' perception, based on the network evaluation data, using the network text analysis method, taking Qingyan Ancient Town as an example. Then there were high-frequency words analysis and theme words analysis to obtain "portrait" of tourists' perception in Qingyan Ancient Town. After that, tourists’ emotion analysis was made and the results of tourists' emotion analysis were obtained. The last was the summary, some suggestions were put forward in order to guide the sustainable and healthy development development of the Qingyan Ancient Town and provide reference for the development of other ancient towns.
Abstract: As a special tourist destination completely different from the modern life scene, the ancient towns are favored by tourists all over the world. Ancient towns can make tourists temporarily forget the noise and fatigue of the city, and harvest different scenery, joy and experience. They are very promising and popular tourist destinations. However, wh...
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Cooperative Advertising and Price Discount Strategy of O2O Tourism Dual-Channel Supply Chain
Liu Jin Lin,
Huang Long,
Wen Shu,
Wang Qi Min
Issue:
Volume 11, Issue 6, December 2022
Pages:
325-334
Received:
5 December 2022
Accepted:
21 December 2022
Published:
28 December 2022
DOI:
10.11648/j.ijber.20221106.14
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Abstract: With the rapid development of online tourism platforms such as Ctrip and Qunar, tourists ' consumption patterns and consumption habits have begun to change, and the distribution channels and marketing models of scenic spots have also changed. In the supply chain, cooperative advertising is a common way to increase market share. Scenic spots reduce the advertising costs of OTA through cost sharing and revenue sharing, and encourage them to carry out promotional advertising. At the same time, based on the competitive pressure brought by the digital economy, scenic spots have to implement price discounts and brand advertising to consolidate their existing market share. The scenic spot and OTA have a common terminal market. The two cooperate vertically and compete horizontally. The imbalance of advertising investment between channels may lead to channel competition and disharmony. Based on this, considering the joint influence of price discount and advertising on visitor market, the cooperative advertising strategy between scenic spots and OTAs (Online Travel Agency) is studied, and the optimal advertising level, advertising cost sharing ratio and price discount level of both parties under the three modes of unilateral cooperative advertising, bilateral cooperative advertising and strategic alliance are worked out respectively, and the influence of price discount on demand and profit under different modes is analyzed. The research results show that, (1) In the unilateral and bilateral advertising cooperation mode, the joint impact of price discounts and brand advertising and promotional advertising on market demand is regulated by commissions. Appropriate commissions can promote the mutual sharing of advertising costs between scenic spots and OTA, and the smooth progress of cooperative advertising; (2) the price discount strength of the unilateral model is always the largest, and when the market is more sensitive to promotional advertising, the price discount strength of the bilateral cooperative model is greater than that of the strategic alliance model; (3) the bilateral cooperation model achieves a Pareto improvement on the unilateral cooperation model, and the strategic alliance model achieves a Pareto improvement on the bilateral cooperation model.
Abstract: With the rapid development of online tourism platforms such as Ctrip and Qunar, tourists ' consumption patterns and consumption habits have begun to change, and the distribution channels and marketing models of scenic spots have also changed. In the supply chain, cooperative advertising is a common way to increase market share. Scenic spots reduce ...
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