scholarly journals European Expert Buyers’ Perceptions of New Zealand Agri-food Products and Businesses: An Explanation of the Theory of Buyer-Seller Relationships and Country of Origin Theory

2021 ◽  
pp. 1-14
Author(s):  
Jeremy White ◽  
Xiaomeng Sharon Lucock ◽  
Tim Baird ◽  
David Dean
Keyword(s):  
European Union ◽  
New Zealand ◽  
Country Of Origin ◽  
Future Research ◽  
The European Union ◽  
Test Product ◽  
Trade Show ◽  
Trading Partners ◽  
Level Of Experience ◽  
Different Levels

With agrifood export earnings so pivotal to New Zealand (NZ)’s economy, understanding how expert buyers perceive the country’s agrifood products and businesses is imperative. This holds particularly true for the European Union (EU), being one of NZ’s main trading partners. This research draws on the key theories centering on buyer-seller relationships and Country of Origin (CoO) theory, investigating specifically the perceptions of NZ agrifood products and businesses held by European expert buyers who have different levels of knowledge and experience.  A quantitative survey was conducted which investigated these perceptions held by the European expert buyers accessed in-person at a trade show in 2015 in Germany. Bipolar adjective scales were used to test product and business attributes. One-way ANOVA’s were adopted to test for perceptual differences between European buyers with high/medium/low experience with New Zealand’s agrifood products and/or businesses. Overall, New Zealand agrifood products and businesses were viewed positively from the perspective of European expert buyers, with the degree of positivity increasing as the level of experience increased. This study also highlighted the need for future research on how CoO affects buyer-seller relationships, especially via the concept of the “halo effect”.

scholarly journals Entrepreneurial Innovation: the European Union perspective

2018 ◽  
Vol 18 (2) ◽  
pp. 137-154 ◽  
Author(s):  
Augustin Ignatov
Keyword(s):  
European Union ◽  
Future Research ◽  
The European Union ◽  
Business Innovation ◽  
The North ◽  
Quantitative Analyses ◽  
Entrepreneurial Innovation ◽  
Entrepreneurial Activities ◽  
The Impact

Abstract Entrepreneurship is the driving force of economic development and progress. A successful state, first of all, provides favourable conditions motivating the businesses to grow and flourish. Presently, the European Union is developing unevenly with multiple economic misbalances across the community, the West and the North being more competitive than the South and the East. The aim of the present research is to examine the framework of interdependence between the degree to which the governance quality and economic freedom in the European Union are supporting entrepreneurial activities and the performance of the community in terms of entrepreneurial innovation. The results reached through applying both qualitative and quantitative analyses show that the interdependence between entrepreneurial innovation and regulatory efficiency is strong for many of the European Union states which is determined by multiple factors including the institutional and economic ones. Also, the present paper underlines the importance of the proper regulatory framework for the efficient development of business innovation. The future research on this matter could consider in depth the impact of socio-cultural environment, its influence on the quality of governance and the impact of both upon the European entrepreneurial innovation.

Carbon Price Drivers

2013 ◽  
Vol 4 (4) ◽  
pp. 1-7 ◽  
Author(s):  
Julien Chevallier
Keyword(s):  
European Union ◽  
Carbon Price ◽  
Future Research ◽  
Energy Prices ◽  
The European Union ◽  
Academic Literature ◽  
Weather Events ◽  
Emissions Trading Scheme ◽  
Trading Scheme ◽  
Market Shocks

Since the creation of the European Union Emissions Trading Scheme (EU ETS) in 2005, a burgeoning academic literature has emerged to identify the factors that shape the price of carbon, where one European Union Allowance is equal to one ton of CO2-equivalent emitted in the atmosphere. Thus, there is a need for an updated and thorough literature review on the state-of-the-art on topic that this paper aims to fulfill. Namely, the author considers the main econometric studies that have been recently published in the academic literature, which feature the influence of the following determinants to explain the variation of the price of carbon: institutional decisions; energy prices and weather events; macroeconomic and financial market shocks. The paper concludes with some directions for future research in this area.

Rebuilding trust: sustainability and non-financial reporting and the European Union regulation

2020 ◽  
Vol 28 (5) ◽  
pp. 701-725
Author(s):  
Matteo La Torre ◽  
Svetlana Sabelfeld ◽  
Marita Blomkvist ◽  
John Dumay
Keyword(s):  
European Union ◽  
Financial Reporting ◽  
Future Research ◽  
The European Union ◽  
Special Issue ◽  
Accounting Systems ◽  
Content Type ◽  
Research And Practice ◽  
Eu Directive ◽  
The Eu

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to offer a critique and a novel perspective for future research into mandatory non-financial reporting (NFR) and to advance future practice and policy. Design/methodology/approach The authors review the papers published in this special issue and other contemporary studies on the topic of NFR and the EU Directive. Findings Accountability is a fundamental concept for building trust in the corporate reporting context and emerges as a common topic linking contemporary studies on the EU Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that regulation and practice on NFR needs to move away from an accounting-based conception of accountability to promote accountability-based accounting practices (Dillard and Vinnari, 2019). By analysing the links between trust, accountability and accounting and reporting, the authors claim the need to examine and rethink the inscription of interests into non-financial information (NFI) and its materiality. Hence, this study encourages research and practice to broaden mandatory NFR practice over the traditional boundaries of accountability, reporting and formal accounting systems. Research limitations/implications Considering the challenges posed by the COVID-19 crisis, this study calls for further research to investigate the dialogical accountability underpinning NFR in practice to avoid the trap of focusing on accounting changes regardless of accountability. The authors advocate that what is needed is more timely NFI that develops a dialogue between companies, investors, national regulators, the EU and civil society, not more untimely standalone reporting that has most likely lost its relevance and materiality by the time it is issued to users. Originality/value By highlighting accountability issues in the context of mandatory NFR and its linkages with trust, this study lays out a case for moving the focus of research and practice from accounting-based regulations towards accountability-driven accounting change.

scholarly journals Environmental Practices in Firms Located in Underpopulated Rural Areas in Spain: The Case of the Province of Teruel

2020 ◽  
Vol 17 (23) ◽  
pp. 8993
Author(s):  
Luisa Esteban-Salvador ◽  
Ana Felicitas Gargallo-Castel ◽  
Javier Pérez-Sanz
Keyword(s):  
Environmental Management ◽  
European Union ◽  
Rural Areas ◽  
Future Research ◽  
The European Union ◽  
Environmental Practices ◽  
Social Challenges ◽  
Unique Data ◽  
Environmental Decisions

This study aims to develop a better understanding of what drives small and medium-sized enterprises (SMEs) to engage in environmental practices in isolated rural areas. Despite a growing literature on environmental behavior in different contexts, the green activities of SMEs in rural areas remains underexposed. This neglect is remarkable, and deserves attention given the serious depopulation problems they have to face, and the economic and social challenges that lie ahead. Using unique data from 141 SMEs in one of the most sparsely populated regions in the European Union, we study the influence of territorial relations on firms’ environmental conduct. Our results suggest that different territorial factors have some impact on the adoption of environmental practices. We report evidence indicative of the role of these factors in shaping environmental decisions. Finally, we offer suggestions for future research that could further develop our understanding of environmental management decisions in rural and underpopulated areas.

scholarly journals PRACTICAL ASPECTS OF CUSTOMS AFFAIRS: EXCHANGE OF INFORMATION ON COUNTRY OF ORIGIN OF GOODS

2019 ◽  
pp. 119-123
Author(s):  
V.Р. Zhdanova
Keyword(s):  
European Union ◽  
International Trade ◽  
Free Trade ◽  
Country Of Origin ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
The State ◽  
The European Union ◽  
Association Agreement ◽  
Exchange Of Information

Today, for the State Fiscal Service of Ukraine, one of the priority areas of international customs cooperation is cooperation with the customs authorities of other countries on the fulfillment of the terms of current free trade agreements. In this context, the exchange of information on the country of origin of goods moving across the customs border of Ukraine is of particular importance, which is one of the important factors for intensifying trade between Ukraine and the European Union. The Association Agreement between Ukraine and the European Union defines a number of obligations that Ukraine must fulfill in order to harmonize national legislation with the requirements of the relevant legislation of the European Union. Please note that there are now over 400 аgreements about free trade and preferential trade agreements that reduce customs tariffs on certain goods, provided they meet the specified origin criteria. However, many participants in foreign economic activity ignore the fact that they may claim tariff preferences or are uninformed in determining whether the goods they buy or sell are entitled to preferential treatment. As a result, many international trade participants pay a fee for goods originating in countries that are parties to the Free Trade Agreements, losing a financial advantage over their competitors. However, many exporters also lose business opportunities, and micro, small and medium-sized enterprises are particularly affected. This article is aimed at exploring the main aspects of legal and organizational support for the exchange of information on issues of the country of origin of goods in the course of customs in Ukraine. The author also intends to explore aspects of international cooperation of the State Fiscal Service of Ukraine with other customs authorities in determining the country of origin of goods moving across the customs border of Ukraine. Determine the possibility of further application of the preferential conditions provided for in the Free Trade Agreements concluded with the participation of Ukraine in the prevention, detection, and/or termination of customs-related violations of the origin of goods. Keywords. information, exchange of information, product, country of origin of the product, international trade.

scholarly journals A Review of how Behavioural Insights have been Applied to Tax-Related Policy and Field Experiments in the European Union

2021 ◽  
Vol 72 (6) ◽  
pp. 799-825
Author(s):  
Michal Müller
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Field Experiments ◽  
Critical Evaluation ◽  
Tax Compliance ◽  
Future Research ◽  
The European Union ◽  
Long Term Effects ◽  
The Real ◽  
Behavioural Insights

Tax evasion is a problem in every country. Since taxes are the most important source of income for the state budget, finance ministers and tax authorities strive to increase tax compliance and secure higher tax revenues. In the context of European Union objectives to monitor the effects of behavioural insights and gather information for critical evaluation, this article contributes to these efforts by summarizing policies and measures related to increasing tax compliance. This article is based on a systematic review and is complemented by other relevant sources related to applying behavioural insights to tax policy. The article concludes that although there is empirical evidence to suggest that behaviourally informed initiatives and interventions have had a significant impact on tax compliance in the short term, there is not enough evidence to draw conclusions on the long-term effects. In addition, the real motives and causal mechanisms that have led to increased tax compliance are not entirely clear. The results of the research suggest that deterrence is an important factor. Although deterrence might increase tax compliance, it is uncertain whether it has any positive effect on tax morale in general. The article raises the argument that many behaviourally-informed techniques are actually based on deterrence. In this respect, the article calls for further research to reveal the real effects of behavioural insights. Further work on reviewing and evaluating research results will also be important, as individual initiatives across EU countries are not easily traceable. This fact represents the limits of this study and highlights opportunities for future research.

scholarly journals Globalna konwergencja czy globalna dywergencja mechanizmów wsparcia rolnictwa?

2017 ◽  
Vol 104 (3) ◽  
pp. 44-53
Author(s):  
Piotr Kułyk ◽  
Łukasz Augustowski
Keyword(s):  
European Union ◽  
New Zealand ◽  
South Korea ◽  
Financial Support ◽  
Oecd Countries ◽  
Global Scale ◽  
The European Union ◽  
The Usa ◽  
Agricultural Support ◽  
Beta Convergence

This paper presents the problems of changes in financial support for agriculture estimated through the PSE indicator and their possible convergence. The analysis was carried out using sigma and beta convergence absolute between 1986 and 2015. Australia, Canada, Japan, South Korea, New Zealand, Turkey, the USA and the European Union included the regions analyzed. The aim of the article was to confirm or deny the existence of convergence of support for agriculture on a global scale. The study did not confirm the hypothesis of the co­nvergence of agricultural support. These conclusions coincide with previous investigations for OECD countries

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