In pursuit of value:The objective of a purchase as guide for a relationship

This study investigates how buying firms differentiate their relationship practices based on the objective of a purchase. Although previous research shows that purchasing objectives strongly influence how buyers organize their relationships, it remains unclear how so-called tactical sourcing levers are used to support an objective. We draw on a mixed-method case study design consisting of a scenario-based survey study and semi-structured interviews. Our quantitative findings show that while transactional levers are commonly applied across purchasing objectives, they are not necessarily the most important for the different objectives. In fact, our qualitative findings reveal that sourcing levers are not either transactional or relational, but exist on a continuum where each lever can be used in different ways depending on the objective of the purchase. As such, our study provides a novel view on more traditional purchasing classifications such as the one on purchasing levers. Consequently, our findings suggest that existing purchasing tools need to be revised in line with today's value creation approach of purchasing.</p

Global communication part 1: the use of apparel CAD technology

Trends needed for improved communication systems, through the development of future computer-aided design technology (CAD) applications, is a theme that has received attention due to its perceived benefits in improving global supply chain efficiencies. This article discusses the developments of both 2D and 3D computer-aided design capabilities, found within global fashion supply chain relationships and environments. Major characteristics identified within the data suggest that CAD/CAM technology appears to be improving; however, evidence also suggest a plateau effect, which is accrediting forced profits towards information technology manufactures, and arguably compromising the industry's competitive advantage. Nevertheless, 2D CAD increases communication speed; whereas 3D human interaction technology is seen to be evolving slowly and questionably with limited success. The article discusses the findings and also presents the issues regarding human interaction; technology education; and individual communication enhancements using technology processes. These are still prevalent topics for the future developments of global strategy and cultural communication amalgamation

Walmart in China

[Excerpt] What happens when the world\u27s largest corporation encounters the world\u27s biggest country? There are two areas of special interest — the impact of the Walmart supply chain, including the impact on the Chinese workers who manufacture Walmart products; and separately, Walmart\u27s retail business and its brand of management practices when imported across cultures into the Walmart supercenters inside China. In both respects, has Walmart succeeded in a Walmartization of China

Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies

This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The second study examines individual taxpayer compliance across different tax settings (i.e., the state use tax compared to the federal income tax) and tests whether differences in detection mechanisms, social norms, or ignorance explain these differences in compliance. Based on a final sample of 148 taxpayers, results show that social norms had an important influence on tax compliance differences across tax settings. The third study investigates the antecedents of states\u27 adoption of the Streamlined Sales & Use Tax Agreement (SSUTA) using both a cross-sectional empirical model and an in-depth qualitative case study of three states. Both the model and case study suggest that governmental interest groups, rather than businesses, play an important role in the adoption of inter-jurisdictional tax policy changes. Overall, the three studies within this dissertation all advance the SUT literature by using various theoretical perspectives and methodological approaches to demonstrate that governmental interest groups influence the adoption of SUT policy (antecedents), and that SUT provisions in turn influence business and individual decisions alike (consequences)