scholarly journals A Literature Review of Taxes in Cross-Border Supply Chain Modeling: Themes, Tax Types and New Trade-Offs

2021 ◽  
Vol 17 (1) ◽  
pp. 20-46
Author(s):  
Dong Mu ◽  
Huanyu Ren ◽  
Chao Wang
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Distribution Channel ◽  
Channel Structure ◽  
Tax Policies ◽  
Cross Border ◽  
Trade Offs ◽  
Wide Range ◽  
International Tax ◽  
The Impact

The e-commerce platforms have facilitated the information flow of cross-border supply chain (CBSC) and attracted a wide range of companies and individuals to participate in cross-border businesses. The tax costs associated with cross-border commodity flow have received unprecedented attention. However, there is a lack of common platforms between international tax planners and CBSC optimizers, and the impact of various tax policies on CBSC operations is still unclear. To fill this gap, this study presents a literature review to elaborate on the interface between taxes and CBSC operations. First, a literature collection approach is constructed, and 71 pertinent publications are identified. Then, a four-dimensional categorization consisting of supply chain themes, research methodologies, tax types, and illustration types was designed to classify and summarize the research content of the selected articles. The results show that (1) there are six main supply chain-related themes, i.e., the supply chain network, the distribution channel structure, product quantity and quality, production outsourcing, the procurement mode, and supply chain emissions, that are significantly affected by taxes. (2) Four types of taxes, including the corporate income tax (CIT), tariffs, environmental taxes and the value-added tax (VAT), have obvious impacts on CBSC operations. (3) Four mainstream methodologies, i.e., mathematical models, empirical models, conceptual models and simulation models, have been applied to explore the tax effects in CBSC modeling. (4) The tax-saving opportunities in CBSC operations mainly come from the following five areas: CIT rate gaps in different regions, special tax regulations such as the tax cross-credit principle and arm’s length principle, regional trade agreements (RTAs), preferential tax policies and export VAT rebate policy. Finally, this research provides a framework to analyze the trade-offs between taxes and traditional CBSC modeling factors. The results can support enterprises in CBSC in dealing with the complex international tax policies.

scholarly journals Achieve a low carbon supply chain through product mix

2017 ◽  
Vol 117 (10) ◽  
pp. 2468-2484 ◽  
Author(s):  
Xu Chen ◽  
Xiaojun Wang
Keyword(s):  
Supply Chain ◽  
Trade Policy ◽  
Carbon Emissions ◽  
Channel Structure ◽  
Low Carbon ◽  
Cap And Trade ◽  
Product Mix ◽  
Content Type ◽  
Carbon Supply ◽  
Trade Offs

Purpose In the era of climate change, industrial organizations are under increasing pressure from consumers and regulators to reduce greenhouse gas emissions. The purpose of this paper is to examine the effectiveness of product mix as a strategy to deliver the low carbon supply chain under the cap-and-trade policy. Design/methodology/approach The authors incorporate the cap-and-trade policy into the green product mix decision models by using game-theoretic approach and compare these decisions in a decentralized model and a centralized model, respectively. The research explores potential behavioral changes under the cap-and-trade in the context of a two-echelon supply chain. Findings The analysis results show that the channel structure has significant impact on both economic and environmental performances. An integrated supply chain generates more profits. In contrast, a decentralized supply chain has lower carbon emissions. The cap-and-trade policy makes a different impact on the economic and environmental performances of the supply chain. Balancing the trade-offs is critical to ensure the long-term sustainability. Originality/value The research offers many interesting observations with respect to the effect of product mix strategy on operational decisions and the trade-offs between costs and carbon emissions under the cap-and-trade policy. The insights derived from the analysis not only help firms to make important operational and strategic decisions to reduce carbon emissions while maintaining their economic competitiveness, but also make meaningful contribution to governments’ policy making for carbon emissions control.

Drone Security

2021 ◽  
pp. 352-384
Author(s):  
Marc Lacoste ◽  
David Armand ◽  
Fanny Parzysz ◽  
Loïc Ferreira ◽  
Ghada Arfaoui ◽  
...  
Keyword(s):  
Supply Chain ◽  
Network Connectivity ◽  
Time Constraints ◽  
Security Market ◽  
Technical Design ◽  
Market Growth ◽  
Resource Limitations ◽  
Trade Offs ◽  
Security Challenges ◽  
The Impact

This chapter explores the security challenges of the drone ecosystem. Drones raise significant security and safety concerns, both design-time and run-time (e.g., supply-chain, technical design, standardization). Two broad classes of threats are considered, on drones and using drones (e.g., to attack critical infrastructures or vehicles). They involve both professional and non-professional drones and lead to various types of attacks (e.g., IoT-type vulnerabilities, GPS spoofing, spying, kinetic attacks). Trade-offs involving hardware and software solutions to meet efficiency, resource limitations, and real-time constraints are notably hard to find. So far, protection solutions remain elementary compared to the impact of attacks. Advances in technologies, new use cases (e.g., enhancing network connectivity), and a regulatory framework to overcome existing barriers are decisive factors for sustainable drone security market growth.

Changes in Hospital Financing and Organization and Their Impact on Hospital Performance

2019 ◽  
Author(s):  
Jonas Schreyögg
Keyword(s):  
Financial Performance ◽  
Financial Incentives ◽  
Hospital Performance ◽  
Unintended Effects ◽  
Natural Experiments ◽  
Cross Sectional ◽  
Trade Offs ◽  
Wide Range ◽  
Improve Hospital ◽  
The Impact

Since the 1980s policymakers have identified a wide range of policy interventions to improve hospital performance. Some of these have been initiated at the level of government, whereas others have taken the form of decisions made by individual hospitals but have been guided by regulatory or financial incentives. Studies investigating the impact that some of the most important of these interventions have had on hospital performance can be grouped into four different research streams. Among the research streams, the strongest evidence exists for the effects of privatization. Studies on this topic use longitudinal designs with control groups and have found robust increases in efficiency and financial performance. Evidence on the entry of hospitals into health systems and the effects of this on efficiency is similarly strong. Although the other three streams of research also contain well-conducted studies with valuable findings, they are predominantly cross-sectional in design and therefore cannot establish causation. While the effects of introducing DRG-based hospital payments and of specialization are largely unclear, vertical and horizontal cooperation probably have a positive effect on efficiency and financial performance. Lastly, the drivers of improved efficiency or financial performance are very different depending on the reform or intervention being investigated; however, reductions in the number of staff and improved bargaining power in purchasing stand out as being of particular importance. Several promising avenues for future investigation are identified. One of these is situated within a new area of research examining the link between changes in the prices of treatments and hospitals’ responses. As there is evidence of unintended effects, future studies should attempt to distinguish between changes in hospitals’ responses at the intensive margin (e.g., upcoding) versus the extensive margin (e.g., increase in admissions). When looking at the effects of entering into a health system and of privatizations, there is still considerable need for research. With privatizations, in particular, the underlying processes are not yet fully understood, and the potential trade-offs between increases in performance and changes in the quality of care have not been sufficiently examined. Lastly, there is substantial need for further papers in the areas of multi-institutional arrangements and cooperation, as well as specialization. In both research streams, natural experiments carried out using program evaluation design are lacking. One of the main challenges here, however, is that cooperation and specialization cannot be directly observed but rather must be constructed based on survey or administrative data.

scholarly journals Network Trust and Trust Behaviors Among Executives in Supply Chain Interactions

2020 ◽  
Vol 66 (12) ◽  
pp. 5823-5849
Author(s):  
Emily W. Choi ◽  
Özalp Özer ◽  
Yanchong Zheng
Keyword(s):  
Supply Chain ◽  
Operations Management ◽  
Work Experience ◽  
External Validation ◽  
Multimethod Research ◽  
High Ranking ◽  
Professional Experiences ◽  
Wide Range ◽  
Trust Beliefs ◽  
The Impact

We integrate the results of a social network survey and a forecast information sharing experiment to examine the roles of trust and trustworthiness in impacting high-ranking executives’ decisions in supply chain interactions. The members of our executive sample have, on average, 17 years of work experience. A significant portion of them holds positions at the C-level in world-leading organizations that span a wide range of industries. By examining the roles of trust and trustworthiness in the decision making of high-ranking executives, we find strong external validation for as well as demonstrate how these nonpecuniary, behavioral factors impact the outcomes of business interactions. We employ a multimethod research design that allows us to investigate the extent to which the executives’ trust beliefs toward a relevant network of exchange partners (which we define as their “network trust”) impact their trust behaviors when engaging in business interactions with members of this network. We determine the conditions pertaining to the executives’ professional experiences that strengthen or weaken the impact of network trust on the executives’ trust behaviors in supply chain interactions. For example, executives with more diverse professional experiences rely more on network trust to shape their trust behaviors. Conversely, executives with prior positive trust experiences rely less on network trust in their trusting behaviors. We quantify that improved trust and trustworthiness can yield up to 41%, 6%, and 5% gain in the expected profit of the supplier, the retailer, and the supply chain. Our results offer tangible implications for how organizations can better leverage executives’ knowledge about how much to rely on network trust in business interactions to achieve better outcomes. This paper was accepted by Serguei Netessine, operations management.

scholarly journals Evaluation and Classification Risks of Implementing Blockchain in the Drug Supply Chain with a New Hybrid Sorting Method

2021 ◽  
Vol 13 (20) ◽  
pp. 11466
Author(s):  
Parisa Sabbagh ◽  
Rana Pourmohamad ◽  
Marischa Elveny ◽  
Mohammadali Beheshti ◽  
Afshin Davarpanah ◽  
...  
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Technology Implementation ◽  
Integrated System ◽  
Drug Supply ◽  
Point Of Sale ◽  
Blockchain Technology ◽  
Medical Supplies ◽  
Wide Range ◽  
Drug Supply Chain

In blockchain technology, all registered information, from the place of production of the product to its point of sale, is recorded as permanent and unchangeable, and no intermediary has the ability to change the data of other members and even the data registered by them without public consensus. In this way, users can trust the accuracy of the data. Blockchain systems have a wide range of applications in the medical and health sectors, from creating an integrated system for recording and tracking patients’ medical records to creating transparency in the drug supply chain and medical supplies. However, implementing blockchain technology in the supply chain has limitations and sometimes has risks. In this study, BWM methods and VIKORSort have been used to classify the risks of implementing blockchain in the drug supply chain. The results show that cyberattacks, double spending, and immutability are very dangerous risks for implementation of blockchain technology in the drug supply chain. Therefore, the risks of blockchain technology implementation in the drug supply chain have been classified based on a literature review and opinions of the experts. The risks of blockchain technology implementation in the supply chain were determined from the literature review.

scholarly journals Impact of Green Supply Chain on Supply Chain Performance

2022 ◽  
Vol 19 ◽  
pp. 442-452
Author(s):  
Ghufran Saed Hijjawi
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Green Design ◽  
Green Supply Chain ◽  
Supply Chain Performance ◽  
Proposed Model ◽  
Green Production ◽  
The Impact

The purpose of this paper is empirically assessment of the impact of the green supply chain on supply chain performance in terms of social, operational, and environmental, for Jordanian chemical industries. In this paper, the proposed model was developed based on literature review and previous exploratory studies related to GSC and different kinds of SC performance. Tested on sample equal 150 managers of Jordanian detergent manufacturing factories and the returned ones that applicable for analysis were 120 questionnaires, which analyzed using AMOS 27. The results were as follows: there is no impact of green purchase, green production, and green distribution on supply chain performance. While there is an impact of green supply and green design on SC performance, taking into consideration the community and region of study.

Cultural distance and cross-border diffusion of innovation: a literature review

2020 ◽  
Vol 33 (2) ◽  
pp. 241-260
Author(s):  
Huimin Zhang ◽  
Mu Tian ◽  
Tsang Kai Hung
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
Diffusion Of Innovation ◽  
International Business ◽  
Cultural Distance ◽  
New Products ◽  
Content Type ◽  
Cross Border ◽  
The Individual ◽  
The Impact

PurposeThe objective of this study is to advance the understanding of the connection between cultural distance and the cross-border diffusion of innovations by conducting a systematic review and analysis of previous literature.Design/methodology/approachThis study involved a literature review. A total of 35 articles published in ABS journals were identified from key management, international business and marketing journals. The articles were analyzed by the methodologies and findings presented.FindingsThe literature review shows that the adoption and diffusion of innovation and new products are bound to be deeply influenced by cultural distance. Specifically, national cultures influence the willingness of consumers to buy new products at both the individual and organizational levels; organizational culture plays a key role in the process of launching new products and diffusing innovations to the market. However, existing studies and their findings are fragmented and inconsistent. Controversial views remain regarding the impact of national cultural dimensions on the diffusion of innovation at the individual and organizational levels.Originality/valueThis is the first systematic review of the literature specifically focusing on the impact of cultural distance on the cross-border diffusion of innovation. In identifying the research gaps and limitations of extant studies, the authors point to avenues for future research to develop a more integrated research agenda for marketing, management and international business research.

scholarly journals COVID-19 outbreak: implications on healthcare operations

2020 ◽  
Vol 33 (1) ◽  
pp. 247-256 ◽  
Author(s):  
Higor Leite ◽  
Claire Lindsay ◽  
Maneesh Kumar
Keyword(s):  
Supply Chain ◽  
Just In Time ◽  
Healthcare Operations ◽  
Research Directions ◽  
Economic Implications ◽  
Content Type ◽  
Lean Practices ◽  
Trade Offs ◽  
Operational Issues ◽  
The Impact

PurposeThe COVID-19 pandemic is considered a major disruptive event of this decade, raising unforeseen socio-economic implications worldwide. This novel virus has increased the influx of patients in hospitals, and healthcare organisations are facing unprecedented constraints in their operations to deal with increased demand and pressed capacity. Thus, this article evaluates the impact of the COVID-19 pandemic on healthcare systems' demand, resources and capacity and provides research directions.Design/methodology/approachThis is a viewpoint article and uses timely information on healthcare operations from both scholars and managers, published by diverse sources during the COVID-19 outbreak.FindingsThe authors discuss the focus on “flattening the curve of infection” as a measure to protect healthcare, delay the impact of increased demand and reorientate healthcare supply chain practices. Furthermore, the authors evaluate the role of lean practices on managing demand and capacity and improving quality across healthcare operations and supply chain. Finally, the authors suggest research directions on modern operational issues that emerged during this pandemic, such as discussions around the sustainability of lean post-pandemic, “just in time” practices, inventory trade-offs and lack of organisational responsiveness during untenable events.Originality/valueIn this article, the authors provide a contemporary assessment of the implications of the COVID-19 pandemic on healthcare operations, underscoring main economic and operational elements that can be affected, such as unforeseen demand, resources and capacity shortage. Therefore, the authors assess that healthcare organisations, practitioners and governments have to anticipate operational and economic impacts and, ultimately, to reassess their plans to deal with such adverse events.

Supply chain management 4.0: a literature review and research framework

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kamar Zekhnini ◽  
Anass Cherrafi ◽  
Imane Bouhaddou ◽  
Youssef Benghabrit ◽  
Jose Arturo Garza-Reyes
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Literature Review ◽  
Bibliometric Analysis ◽  
State Of The Art ◽  
Future Research ◽  
Subject Field ◽  
Chain Management ◽  
Content Type ◽  
The Impact

PurposeThis article presents a review of the existing state-of-the-art literature concerning Supply Chain Management 4.0 (SCM 4.0) and identifies and evaluates the relationship between digital technologies and Supply Chain Management.Design/methodology/approachA literature review of state-of-the-art publications in the subject field and a bibliometric analysis were conducted.FindingsThe paper identifies the impact of novel technologies on the different supply chain processes. Furthermore, the paper develops a roadmap framework for future research and practice.Practical implicationsThe proposed work is useful for both academics and practitioners as it outlines the pillar components for every supply chain transformation. It also proposes a range of research questions that can be used as a base to guide the future research direction of the field.Originality/valueThis paper presents a novel and original literature review-based study on SCM4.0 as no comprehensive review is available where bibliometric analysis, motivations, barriers and technologies' impact on different SC processes have been considered.

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