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This case study concerns a two‐storey supermarket building which was partially gutted by fire during the Handsworth riots in Birmingham in 1985. Burks Green and Partners were commissioned by the loss adjustors to investigate the structural significance of damage to the building and to advise on the viability of repair. Representatives of the insured considered that the best course of action was to demolish and rebuild. In the course of investigation, certain inherent defects in the structure also became apparent and it was necessary to encompass these within the repair scheme. In order to satisfy the owner's representatives about the effectiveness of proposed repairs, a trial area was first repaired and load‐tested.

Many national retailers have complained about increases in business rates tax bills since the 2017 revaluation. What impact has the 2017 business rates revaluation had on independent high street retailers in market towns in the north of England? The paper aims to discuss these issues.

The study uses Valuation Office Agency rating list data to determine rateable value and business rates payable for independent high street retailers in eight northern market towns either side of the 2017 rating revaluation. The data were analysed using business rates matrices to reveal the impact of the new rating list on independent retailers in the eight locations.

Analysis reveals that the majority of independent retailers in the northern market towns sampled have experienced reductions in both the rateable value of their premises and business rates payable. Increase in the rates relief threshold has extended relief to almost half of the independent retailers in the study, most of whom receive 100 per cent relief.

Charity shops receive at least 80 per cent rates relief which means they are able to afford to pay higher rents. This “sets the tone” for landlords setting market rents in that location which are then used as comparable evidence by the VOA when determining rateable values at revaluation further polarising the gap between rate payers and those to are exempt.

Focussing on independent retailers on high streets in markets towns in north of England, this study provides an alternative perspective to the orthodox view of business rates revaluations having a negative impact on retailers.

The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related to retrieving, using, and evaluating information. This review, the twentieth to be published in Reference Services Review, includes items in English published in 1993. A few are not annotated because the compiler could not obtain copies of them for this review.

Brand centrality is a religion-like brand–customer relationship, which refers to the extent to which a brand is in the center or heart of a consumer’s life. While its role in the fast fashion industry is prominent, its drivers and effects have not been comprehensively studied. This study aims to investigate the relationships between three psychological drivers (i.e. fashion-conscious, chronic shopping orientation and self-esteem), one behavioral driver (i.e. the average frequency of shopping), brand centrality and relationship quality in the fast fashion industry.

A survey of 250 fast fashion consumers was conducted and partial least squares-structural equation modeling (PLS-SEM) was used to analyze the data.

The study shows that fashion consciousness and chronic shopping orientation are positively related to brand centrality, whereas self-esteem is negatively related to brand centrality. The findings also show that shopping frequency moderates the relationship between fashion consciousness and brand centrality, and between chronic shopping orientation and brand centrality. Post hoc analysis indicates that brand centrality fully mediates the relationship between chronic shopping orientation and relationship quality.

This study is one of the first studies to investigate the psychological and behavioral drivers of brand centrality.

La centralidad de la marca es una relación religiosa entre marca y cliente que se refiere al grado en que una marca está en el centro o corazón de la vida de un consumidor. Aunque su papel en la industria de la moda rápida es destacado, sus impulsores y efectos no se han estudiado exhaustivamente. El presente estudio investiga las relaciones entre tres impulsores psicológicos (la conciencia de la moda, la orientación a las compras crónicas y la autoestima), un impulsor conductual (la frecuencia media de las compras), la centralidad de la marca y la calidad de las relaciones en el sector de la moda rápida.

Se realizó una encuesta a 250 consumidores de moda rápida y se utilizó (PLS-SEM) para analizar los datos.

El estudio muestra que la conciencia de la moda y la orientación a las compras crónicas están positivamente relacionadas con la centralidad de marca, mientras que la autoestima está negativamente relacionada con la centralidad de marca. Los resultados también muestran que la frecuencia de compra modera la relación entre la conciencia de la moda y la centralidad de marca, y entre la orientación de compra crónica y la centralidad de marca. El análisis post-hoc indica que la centralidad de la marca media totalmente la relación entre la orientación a las compras crónicas y la calidad de las relaciones.

Este estudio es uno de los primeros en investigar los impulsores psicológicos y conductuales de la centralidad de marca.

品牌中心性是一种类似于宗教的品牌-客户关系, 指的是一个品牌在消费者生活中处于中心或核心的程度。虽然它在快速时尚行业中的作用很突出, 但它的驱动和影响还没有得到全面的研究。本研究调查了三个心理驱动因素（即时尚意识、长期购物取向和自尊心）、一个行为驱动因素（即平均购物频率）、品牌中心性和快时尚行业的关系质量之间的关系。

对250名快时尚消费者进行了调查, 并使用部分最小二乘法-结构方程模型（PLS-SEM）来分析数据。

研究表明, 时尚意识和长期购物取向与品牌中心性呈正相关, 而自尊心与品牌中心性呈负相关。研究结果还显示, 购物频率分别调节了时尚意识以及长期购物导向对品牌中心性的影响。事后分析表明, 品牌中心性在长期购物取向和关系质量之间具有完全中介作用。

本研究是最早研究品牌中心性的心理和行为驱动因素的研究之一。

In the present study, the authors have explored the research questions, “How do companies in the engineering and automobile manufacturing sector in India determine the coordination strategy with their suppliers?” and “Can we develop a framework which helps the company adopt a particular coordination strategy?” The authors also aimed for developing a generalizable theory of supply chain coordination (SCC) strategy.

The authors have studied upstream SCC practices at eight Original Equipment Manufacturers (OEMs) in the Indian engineering manufacturing and automobile sector and identified 11 types of SCC in three categories of suppliers, namely large, medium and small. Each SCC is characterized by the category of items as the authors found the OEMs follow different strategies for different types of items. Initially, the authors started the study with the objective of strategy discovery, and later on, they prescribed a strategic framework based on the consolidated knowledge that they gathered at the discovery phase. The authors propose a SCC strategy framework consisting of four dimensions, i.e. time horizon, the formality of engagement, price and volume for the upstream supply chain. With the framework, the authors have identified the driving factors for choosing a particular strategy. The authors have found both OEMs and suppliers in India prefer to have a long-term relationship for building trust, which helps both the OEMs and the suppliers to go the extra mile when needed. Apart from large suppliers supplying technology and proprietary items, OEMs prefer to have an informal relationship so that they enjoy flexibility and attain agility. The price and volume dimensions are dependent on who enjoys more bargaining power.

The authors propose a SCC strategy framework consisting of four dimensions, i.e. time horizon, formality of engagement, price and volume for the upstream supply chain. With the framework, the authors have identified the driving factors for choosing a particular strategy. The authors have found that both OEMs and suppliers in India prefer to have a long-term relationship for building trust, which helps both the OEMs and the suppliers to go the extra mile when needed. Apart from large suppliers supplying technology and proprietary items, OEMs prefer to have an informal relationship so that they enjoy flexibility and attain agility. The price and volume dimensions are dependent on who enjoys more bargaining power.

This study made a substantial contribution to the literature by presenting a SCC strategy framework, ISCM (Indian Supply Chain Coordination Model). To the best of the authors’ knowledge, in the literature, there was no concrete framework for analyzing the coordination strategy specific to the Indian situation. The framework proposed has been derived based on empirical findings; hence, it is not a conceptual one. The authors also developed a supply chain typology. This study made a substantial contribution to the literature by presenting a SCC strategy framework, ISCM. To the best of the authors’ knowledge, in the literature, there was no concrete framework for analyzing the coordination strategy specific to the Indian situation. The framework proposed has been derived based on empirical findings; hence, it is not a conceptual one. The authors also developed a supply chain typology.

This study aims to investigate the relationship between people’s socially and environmentally responsible apparel practices (SERAP) and valuing US made clothing, current perceptions of US made clothing and factors affecting apparel purchases.

An online survey was completed by 502 US consumer aged 18-65. Five factors were identified representing responsible apparel practices and US made clothing. Inter-factor correlations were tested. People’s perceptions toward US made clothing were examined through perceived quality, purchase experience and intentions to pay premium prices.

There was a positive correlation between SERAP and valuing US made clothing. Perceived quality of US apparel influenced both actual purchase and intentions to pay higher prices. Availability and affordability were major purchase factors.

US apparel companies that produce their products domestically may consider developing specific messaging that resonates with customers, taking advantage of the perception of high quality and being transparent with the cost of producing apparel domestically.

This study suggests domestically made apparel purchases as part of a move toward SERAP. Although previous studies have addressed consumer responsibility and sustainable businesses, the connection has been inconclusive. This study provides current data of renewed and growing interest in US made apparel and expands its value.

A strategic response to crisis research is a critical and growing area of study in management and business literature. Consequently, the sudden rise of COVID-19, that has a substantial adverse impact on the global economy in a relatively short period of time, brings into sharp focus on the possible and most effective types of strategic responses adopted by firms. In this context, this study aims to shed light on the types of strategic responses adopted by firms and the possible outcomes.

To contribute to the advancement of knowledge around strategic responses in general for business, this study conducted a keyword bibliometric analysis reviewing 66 articles from highly ranked journals according to ABS list of journals published between the period 2006–2020 and synthesize the existing research on strategic responses.

This research enabled the identification of the novel typology of strategic responses to the crisis, such as revived stakeholders’ relationships, revived pricing mechanisms and revived organizational compliance, and their outcomes. Additionally, the analysis established many research areas for scholars who will deal with this topic in the future.

The literature review contributes to the management and business literature by providing a novel and comprehensive classification of crisis responses and synthesizing all new knowledge gained within a new conceptual framework.

The paper provides a theoretical framework for interdisciplinary accounting scholars interested in performances of accountability in front of live audiences.

This is a processual case study of “Falkirk in crisis” that covers the period from September 2021 to September 2022. The focus of this paper is two-fan-Q&A sessions held in October 2021 and June 2022. Both are naturally occurring discussions between two groups such as are found in previous research on routine events and accountability. This is a theoretically consequential case study.

A key insight of the paper is to identify the practical and symbolic dimensions of accountability. The paper demonstrates the need to align these two dimensions when responding to questions: a practical question demands a practical answer and a symbolic question requires a symbolic answer. Second, the paper argues that most fields contain conflicting logics and highlights that a complete performance of accountability needs to cover the different conflicting logics within the field. In this case, this means paying full attention to both the communitarian and results logics. A third finding is that a performance of accountability cannot succeed if the audience rejects attempts to impose an unpalatable definition of the situation. If these three conditions are not met, the performance is bound to fail.

An important theoretical coontribution of the study is the application of Jeffery Alexander’s work on political performance to public performances of accountability.

The phenomenon explored in the paper (what the authors term “grassroots accountability”) has broad applicability to any situation in organizational or civic life where the power apex of an organization is required to engage with a group of informed and committed stakeholders – the “community”. For those who find themselves in the position of the fans in this study, the observations set out in the empirical narrative can serve as a useful practical guide. Attempts to answer a practical complaint with a symbolic answer (or vice versa) should be challenged as evasive.

This paper studies an engagement of elite actors with ordinary (or grassroots) actors. The study shows important rules of engagement, including the importance of respecting the power of practical questions and the need to engage with these questions appropriately.

This paper offers a new vista for interdisciplinary accounting by synthesizing the accountability literature with the political performance literature. Specifically, the paper employs Jeffery Alexander’s work on practical and symbolic performance to study the microprocesses underpinning successful and unsuccessful performances of accountability.

Supply chains’ (SCs’) sustainability practices and recovery strategies are attaining popularity in academia and industries to improve the resilience of the SCs and to manage large-scale disruptions. The global pandemic caused by the COVID-19 has raised the question of the sustainability of essential health-care products’ SCs of Bangladesh. It is an essential avenue for making the life of people safe and secure. Despite its importance, most of the health-care SCs in Bangladesh are struggling to meet the demand of its nation due to capacity shortage, technological backwardness of the manufacturers, delivery capacity shortages and less advanced forecasting capabilities. Therefore, this study aims to investigate the key performance indicators (KPIs) of a sustainable recovery strategy in the context of health-care SCs considering the COVID-19 pandemic.

This study used a dynamic method named graph theory and matrix approach to evaluate the most critical KPIs of a sustainable recovery strategy in the context of Bangladeshi health-care SCs.

The result revealed that dynamic forecasting and planning with a smooth delivery and distribution support system, production capacity diversification and having alternative or multiple suppliers during extraordinary disruptions may aid in the sustainability of the health-care SCs in Bangladesh.

This study is unique as no previous study has identified and examined the sustainable recovery strategy perspective KPIs considering the COVID-19 pandemic in the context of Bangladeshi health-care SCs. This study will also add value by guiding decision-makers of the health-care SCs of Bangladesh to adopt strategies toward the sustainability of SCs.

The primary objective of this research is to investigate the impact of task complexity on users’ performance in the context of using computer‐based technologies with auditing tasks. A laboratory experiment was performed with 121 undergraduate auditing students. The task complexity is defined in form of structured and unstructured tasks. The dependent variables were accuracy in solving problem and certainty of the correctness of solution. The results suggested that the effect of task complexity on accuracy in solving problems was significant for structured tasks. In addition, the significant effect was also found on certainty of the correctness of solution for structured tasks. The findings suggest the strategy for improving user performance in solving problem and certainty of the correctness of solutions toward a given task by giving users a structured task to perform. In addition, the findings also suggest the need for research on how to benefit from using computer‐based technologies in the context of solving structured task.