The effect of export tax rebates on product quality: evidence from China's agricultural product processing industry

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yue Liang ◽  
Jingqi Dang ◽  
Shuai Chen
Keyword(s):  
Quality Improvement ◽  
Product Quality ◽  
Policy Implications ◽  
Medium Size ◽  
Agricultural Product ◽  
Firm Innovation ◽  
Processing Industry ◽  
Content Type ◽  
Export Tax

PurposeThis study aims to establish the linkage among export tax rebate (ETR), firm innovation and product quality of Chinese agricultural product processing industry (APPI), so that more targeted policy implications can be discussed.Design/methodology/approachUsing highly disaggregated firm-product-destination-level data through 2001 to 2013 of Chinese APPI, this study employs a two-way fixed effects specification to establish the linkage between ETR and product quality, while the mediational model is adopted to examine potential mechanisms.FindingsBaseline estimates show that a 1% increase in ETR rate leads to a significant increase in the product quality of APPI by 0.12% on the whole. However, there is a nonlinear, inverse-U shaped relationship between ETR and product quality, and the optimal inflection point occurs when ERT rate equals 0.15. Mechanism analyses show that firm innovation is an important impact channel, which explains 9.8% of quality improvement induced by raising ETR. Further heterogeneous analyses reveal both the total effects of ETR on product quality and the mediation effects of innovation are dominated by young SMEs (small and medium-size enterprises).Practical implicationsAuthorities can promote the innovation and then product quality improvement of young SMEs by moderately increasing ETR rate. To ensure ETR more effective in improving quality, it is necessary for the government to encourage innovation. Authorities can reduce the risk of innovation failure for low-tech firms by increasing R&D subsidies, while ensuring innovation returns for high-tech firms in combination with stronger intellectual property protection.Originality/valueFirst, this is one of the earlier studies to explore the relationship between ETR and product quality specifically for Chinese APPI. Second, we show firm innovation as an important mediator so that policies aim at raising ETR rates are eventually beneficial to product quality. Third, using the highly disaggregated data, we allow ETR rate to vary across different products, which is an improvement in the accuracy of previous literature. Finally, our research provides additional empirical evidence for revealing the micro-mechanism of ETR affecting firm behaviors.

scholarly journals Sustainability level, corruption and tax evasion: a cross-country analysis

2016 ◽  
Vol 23 (2) ◽  
pp. 328-348 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Khaled Hussainey
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Policy Implications ◽  
Content Type ◽  
Global Competitiveness ◽  
Country Analysis ◽  
Cross Country ◽  
The Relationship ◽  
Global Competitiveness Report

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular. Originality/value Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

scholarly journals Metode DMAIC Sebagai Solusi Pengendalian Kualitas Produksi Sepatu Tambang: Studi Kasus PT Mangul Jaya-Bekasi

2012 ◽  
Vol 3 (1) ◽  
pp. 509
Author(s):  
Hendy Tannady Tan
Keyword(s):  
Quality Improvement ◽  
Product Quality ◽  
Control Method ◽  
Phase Measurement ◽  
Process Capability ◽  
Improvement Method ◽  
Measuring Tool ◽  
And Control ◽  
Quality Improvement Method

One way to increase profitability internally in PT Mangul Jaya - Bekasi is decreasing any costs produced from poor product quality by producing shoes with good quality. This study uses the DMAIC (define, measure, analyze, improve, control) method as a measuring tool. DMAIC is a quality improvement method that directly solves any problems related to the quality of a product even the primary cause of it. From the results of the study it is concluded that at the phase “define” shoes type Cheetah is the most problematic. Furthermore, on phase “measurement” it is identified that the Cp value of the Cheetah is below 1 which means that the process capability is low. After passing through the three sequencing steps (analyze, improve and control), finally this research is able to reduce the defects that occur in the shoes type Cheetah.

Networked improvement communities

2017 ◽  
Vol 25 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Paul G. LeMahieu ◽  
Alicia Grunow ◽  
Laura Baker ◽  
Lee E. Nordstrum ◽  
Louis M. Gomez
Keyword(s):  
Quality Improvement ◽  
Social Systems ◽  
New Teacher ◽  
Added Value ◽  
Content Type ◽  
Public School Systems ◽  
The Usa ◽  
Theoretical Foundations

Purpose The purpose of this paper is to delineate an approach to quality assurance in education called networked improvement communities (NICs) that focused on integrating the methodologies of improvement science with few of the networks. Quality improvement, the science and practice of continuously improving programs, practices, processes, products and services within organized social systems, is a still-evolving area in education. This paper is the first of seven elaborating upon different approaches to quality improvement in education[1]. It delineates a new methodology called the NICs model. Developed by the Carnegie Foundation for the Advancement of Teaching, the approach is aimed at continuously improving the quality of practices, processes and outcomes in targeted problem areas in education systems. Design/methodology/approach The paper presents the historical development, theoretical foundations, core principles and adaptation of key elements of the NICs model for quality improvement in education. A case study specifically examines the problem of fostering new teacher effectiveness and retention in large public school systems in the USA. Findings The six principles underlying the NICs model are as follows: make the work problem-specific and user-centered, focus on variation in performance, see the system that produces outcomes, improve at scale what you can measure, use disciplined inquiry to drive improvement and accelerate learning through networked communities. Originality/value Few theoretical treatments and demonstration cases are currently available that examine the application of common models of quality improvement in education. This paper elaborates on one promising approach. In addition to examining the NICs model, the paper derives added value by allowing comparisons with seven widely used quality improvement approaches treated in this volume.

Urban open space transition and management in Lagos, Nigeria

2015 ◽  
Vol 26 (6) ◽  
pp. 951-965 ◽  
Author(s):  
Joseph Adeniran Adedeji ◽  
Joseph Akinlabi Fadamiro
Keyword(s):  
Open Space ◽  
Management Strategies ◽  
Policy Formulation ◽  
Policy Implications ◽  
Photographic Recording ◽  
Open Spaces ◽  
Site Assessment ◽  
Content Type ◽  
Management Regimes

Purpose – The poor outdoor quality of highly populated third-world cities is a consequence of the misuse of public open spaces as refuse dumps and for informal trading activities. This describes the situation of Lagos metropolis before the present political will that has infused great landscaping transition into the cityscape. However, the challenges of maintenance are germane to the sustainability of these landscape products. The purpose of this paper is to assess the quality and characteristics of the landscapes that have undergone transition and to formulate a framework for maintenance strategies. Design/methodology/approach – The study objectively evaluates the physical qualities of 22 randomly selected sites that have undergone transition through on-site assessment and photographic recording. The management regimes were subjectively studied to appraise the level of their effectiveness and to guide future strategies. This was carried out by collecting the opinions of 130 selected government officials in charge of maintaining the spaces with the aid an interview guide. Findings – Analyses of the data revealed rich values of the landscapes and management strategies in favour of a public-private partnership. It recommends public open space transformation for recreational activities in cities as a vital means of enhancing urban living and city outlooks. Practical implications – The study concludes with formulation of sustainable management framework for the landscapes and argues in its favour. It thus has policy implications on the maintenance of urban open spaces that have undergone transition in Lagos and Nigeria at large. Originality/value – The study was carried out in May 2011. Its significance lies in its capacity of enhancing the quality of urban open spaces through appropriate policy formulation of management regimes.

scholarly journals Property rights institutions and bank performance across countries

2015 ◽  
Vol 41 (1) ◽  
pp. 80-101 ◽  
Author(s):  
Walaa Wahid ElKelish ◽  
Jon Tucker
Keyword(s):  
Property Rights ◽  
Cost Efficiency ◽  
Banking Sector ◽  
Income Group ◽  
Policy Implications ◽  
Bank Performance ◽  
Political Structure ◽  
Content Type ◽  
The World

Purpose – The purpose of this paper is to investigate the relationship between the quality of property rights institutions (PRIs) and bank financial performance in an empirical study of 136 countries over the period 1999-2006. Design/methodology/approach – The quality of PRIs and financial accounting-based measures of bank performance are obtained from the Economic Freedom of the World Project (Gwartney et al., 2006), the Polity IV Project, the World Bank data indicators database, and the International Monetary Fund. Several multiple regression analyses are conducted to test the study hypotheses. Findings – The results reveal that the quality of legal structure and security of PRIs positively (negatively) affects both bank cost efficiency (inefficiency) and profitability. The presence of a quality political structure negatively (positively) affects bank cost efficiency (inefficiency). The quality of political structure has no direct impact on bank profitability. The impact of PRIs on bank cost efficiency is more evident in the upper middle and high income group of countries than in the low and lower middle income group of countries. An appropriate level of PRI quality is essential to achieve both competition and development. Practical implications – The paper highlights policy implications for international policy makers, regulators, and the management of banks who are interested in banking sector development across countries. Originality/value – The study investigates the fundamental importance of PRI quality in its effect on the banking sector and extends the largely US-focused literature to a broader international setting.

scholarly journals Combined quality function deployment and logical framework analysis to improve quality of emergency care in Malta

2016 ◽  
Vol 29 (2) ◽  
pp. 123-140 ◽  
Author(s):  
Sandra Catherine Buttigieg ◽  
Prasanta Kumar Dey ◽  
Mary Rose Cassar
Keyword(s):  
Quality Improvement ◽  
Quality Of Care ◽  
Quality Management ◽  
Quality Function Deployment ◽  
Patient Flow ◽  
Healthcare Quality ◽  
Improve Quality ◽  
Logical Framework ◽  
Content Type

Purpose – The purpose of this paper is to develop an integrated patient-focused analytical framework to improve quality of care in accident and emergency (A & E) unit of a Maltese hospital. Design/methodology/approach – The study adopts a case study approach. First, a thorough literature review has been undertaken to study the various methods of healthcare quality management. Second, a healthcare quality management framework is developed using combined quality function deployment (QFD) and logical framework approach (LFA). Third, the proposed framework is applied to a Maltese hospital to demonstrate its effectiveness. The proposed framework has six steps, commencing with identifying patients’ requirements and concluding with implementing improvement projects. All the steps have been undertaken with the involvement of the concerned stakeholders in the A & E unit of the hospital. Findings – The major and related problems being faced by the hospital under study were overcrowding at A & E and shortage of beds, respectively. The combined framework ensures better A & E services and patient flow. QFD identifies and analyses the issues and challenges of A & E and LFA helps develop project plans for healthcare quality improvement. The important outcomes of implementing the proposed quality improvement programme are fewer hospital admissions, faster patient flow, expert triage and shorter waiting times at the A & E unit. Increased emergency consultant cover and faster first significant medical encounter were required to start addressing the problems effectively. Overall, the combined QFD and LFA method is effective to address quality of care in A & E unit. Practical/implications – The proposed framework can be easily integrated within any healthcare unit, as well as within entire healthcare systems, due to its flexible and user-friendly approach. It could be part of Six Sigma and other quality initiatives. Originality/value – Although QFD has been extensively deployed in healthcare setup to improve quality of care, very little has been researched on combining QFD and LFA in order to identify issues, prioritise them, derive improvement measures and implement improvement projects. Additionally, there is no research on QFD application in A & E. This paper bridges these gaps. Moreover, very little has been written on the Maltese health care system. Therefore, this study contributes demonstration of quality of emergency care in Malta.

Whom you borrow from matters: universal banks and firm innovation

2019 ◽  
Vol 45 (8) ◽  
pp. 1001-1019 ◽  
Author(s):  
Haizhi Wang ◽  
Desheng Yin ◽  
Xiaotian Tina Zhang ◽  
Xinting Zhen
Keyword(s):  
Capital Market ◽  
Design Methodology ◽  
Bank Lending ◽  
External Funding ◽  
Firm Innovation ◽  
Content Type ◽  
Innovation Activities ◽  
Universal Bank ◽  
Potential Channels

Purpose The purpose of this paper is to empirically investigate universal banks as an important source of external funding and their effects on borrowing firms’ innovation outputs. Design/methodology/approach The authors employ regression analyses including a difference-in-difference approach and a two-sided matching method to ensure the robustness of the findings. The authors further explore some potential channels and boundary conditions for the main findings. Findings The authors find that borrowing from universal banks is negatively associated with the quantity of firm innovation, but not the quality of firm innovation. The authors document that borrowing firms reduce their R&D expenditures and rely more on external partners to produce innovation outputs after loan originations from universal banks. The negative relation between universal bank lending and the quantity of firm innovation is more prominent for unrelated innovation and for financially constrained firms. Research limitations/implications The evidence reveals that universal banks may use their informational advantage and market power to limit their corporate borrowers’ investment in innovation activities. Originality/value The paper extends the line of research on the source of financing and firm innovation, and establishes a robust relationship between capital market and product market.

How logistics service quality and product quality matter in the retailer–customer relationship of food drive-throughs

2019 ◽  
Vol 50 (5) ◽  
pp. 535-555
Author(s):  
Joseph Kaswengi ◽  
Christine Lambey-Checchin
Keyword(s):  
Service Quality ◽  
Product Quality ◽  
Consumer Satisfaction ◽  
Perceived Quality ◽  
Data Set ◽  
Content Type ◽  
Logistics Service ◽  
Grocery Retailing ◽  
Logistics Service Quality

Purpose The purpose of this paper is to focus on consumers’ behaviours in a new trend of grocery retailing, called the drive-through format. It investigates the influence of logistics service quality and product quality (freshness of the product and the product in general) on consumers’ reactions (satisfaction, average basket expenditure and shopping frequency) through the mediation of satisfaction. This work also examines whether convenience moderates the relation between perceived quality and consumer satisfaction. Design/methodology/approach This study tests these relationships with both path and structural models using a data set of grocery drive-throughs in France, gathered during 2015–2016. To confirm the validity of each construct, this paper has based and purified variables using various scales established in previous studies by conducting exploratory and confirmatory analysis. Findings Logistics service quality and perceived product are effective drivers of consumer satisfaction. As well, the results reveal a positive relationship between quality perceptions and behaviour (average basket expenditure and shopping frequency) through the mediating function of consumer (overall) satisfaction. Thus, the findings indicate that the positive effects of the interaction terms between convenience and both the perceived quality of service and the perceived quality of fresh products on satisfaction can lead to a higher purchase incidence in drive-throughs. However, the degree of consumer convenience does not alter the influence of product quality in general with regard to the formation of satisfaction in connection with drive-throughs. Originality/value Despite the growth of the drive-through format, few studies have investigated customer satisfaction within grocery retailing, nor its consequences and drivers, especially logistics service quality.

Improving the quality of Business Process Models: Lesson learned from the State of the Art

2019 ◽  
Vol 25 (6) ◽  
pp. 1357-1376 ◽  
Author(s):  
Fadwa Yahya ◽  
Khouloud Boukadi ◽  
Hanêne Ben-Abdallah
Keyword(s):  
Quality Improvement ◽  
Business Process ◽  
State Of The Art ◽  
The State ◽  
Process Models ◽  
Model Quality ◽  
Content Type ◽  
Quality Improvement Process ◽  
Bp Model

Purpose The quality of a Business Process (BP) model is vital for the successful accomplishment of all its lifecycle phases. Indeed, a high-quality BP model makes its implementation, execution and evaluation easier. In the literature, the improvement of BP model quality has been dealt with using several techniques. For instance, modeling guidelines, refactoring techniques, and transformation rules are the most used ones. The purpose of this paper is to exploit existing initiatives in this field to help designers improve their BP models. Design/methodology/approach This paper draws up a systematic inventory of the existing approaches to improve the quality of BP models. Moreover, it provides a comparative evaluation with the aim of identifying the particularities of each approach as well as the common gaps in the state of the art. Finally, it proposes a guiding framework, called BP-Quality, that supports designers in improving the quality of their BP models. Findings The usability of BP-Quality is illustrated through a case study and a set of experiments. The preliminary experimental evaluation of this guiding framework shows encouraging results. Originality/value The proposed guiding framework has the merit of exploiting existing initiatives in the field of BP quality improvement. In addition, it customizes and optimizes the quality improvement process according to the particularities of each BP model.

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