The principles of business taxation are governed by the Adam Smith’s fourth canon of taxation : ‘every tax ought to be so contrived as both to take out and keep out of the pockets of the people as little as possible, over and above what it brings into the treasury of the state’. However,...

Regulation remains a contentious topic between small firms, policy makers, and scholars. Business lobbying organizations persistently claim that regulation acts as a deterrent to economic activity. In contrast, policy makers and some scholars have argued that regulation creates net benefits for...

In the channels literature, research involving behavioural constructs is extensive. However, there have been persistent calls for more comprehensive models to explain channel phenomena (Anderson and Narus 1984; Anderson and Narus 1990; Gattorna 1978, Stern and Reve 1980) particularly where all construct...

Japanese multinational companies (MNCs) have often been portrayed as highly centralised firms that limit the roles of overseas subsidiaries to the assembly and sale of standardised products designed and developed in Japan (see, e.g. Bartlett and Ghoshal, 1989: 51-2, 158-161). Their foreign...

Much recent work on firms' capabilities and competitive competences builds on Penrose's (1959) seminal contribution to the theory of the firm in emphasising their organisational nature, and the critical role of managerial routines in transforming resources into distinctive services (see, e.g....

Achieving a good response rate is a goal in every survey. Response rate has also become an interesting academic debate. On one side Hunt (1990) maintains that since marketing is a social science, where most of the time researchers are interested in examining relationships rather than determining...

Television has changed our use of time far more than any other technological development (Robinson 1990). For many, watching television has become the main leisure experience. By the late 1990’s in Britain, (one of the two countries where we undertook empirical work) people aged 4 and over...