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This paper presents the process and outcomes of developing a national capability for strategic and portfolio planning within SBC Communications, Inc., a Fortune 100 company, and reviews the progress made and lessons learned since this initiative was implemented in October 2001. At this time SBC Corporate Real Estate standardised the planning approach used by its regionalised staff in order to achieve consistent business practices. This multidisciplinary effort involved process design, development of tools and templates, training and deployment, facilitation and mentoring, production of prototype plans, and ongoing coaching during implementation in 2002. The new approach, featuring scenario planning and economic modelling, has elevated planning services to an advisory level by emphasising shareholder value while satisfying business unit needs. Within the first year of implementation, the process has been fully endorsed by corporate leadership and adopted by business unit management. Refinements to the planning approach and enhancements to the methodology are being incorporated on an ongoing basis as part of a continuous improvement programme.

Small businesses play a vital role in job creation and economic growth, and previous studies have noted that higher state tax rates may reduce entrepreneurial activity, growth, and hiring. The paper aims to discuss this issue.

In this paper, the authors use a 1989-2005 panel of state-level data to explore the effects of state income tax reciprocity agreements on several measures of small business activity. Since a reciprocity agreement exempts non-resident income from a state's personal income tax base, it has the potential to reduce barriers to entrepreneurial activity and lower tax compliance costs.

The results indicate that reciprocity agreements appear to have reduced the tax-rate sensitivity of entrepreneurial activity, which may lead to more small business and entrepreneurial activity in states with more active agreements, other factors constant. This suggests that personal income tax reciprocity agreements may be a credible policy tool to expand small business activity.

In this study, the paper sets out to determine if small business and entrepreneurial activity is greater in states that have reciprocity agreements and if such activity is dependent on the number of active agreements in place. Given recent nationwide efforts to ease compliance costs for business through other initiatives such as the Telecommuter Tax Fairness Act and the Streamlined Sales Tax Agreement, this study is the first to quantify how decreasing tax compliance and eliminating barriers to labor mobility affects small business activity. The results therefore have the potential to help shape debates in many states today.

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.

This article investigates whether a negative country of origin bias facing imported wine can be offset when it is distributed in marketing channels alongside already accepted complimentary products. Specifically we consider the case of Mexican wine being introduced to consumers in a Mexican restaurant versus a more general themed contemporary restaurant. An experimental design was employed to investigate consumers' perceptions and future purchase intentions after tasting Mexican wine in a proposed restaurant with one of the two themes. Findings suggest that the best method for introducing Mexican wine to US consumers may be through Mexican restaurants although adoption of the wine for consumption at home may be slow.

This study aims to explore the conditional relationships between supplier involvement and financial performance. From a problem-solving perspective, this study takes the focal firm as a problem-solving system. It is postulated that supplier involvement enhances financial performance by helping solve complex problems of new product development. Furthermore, product modularity and smartness are considered contingent factors to clarify the boundary conditions.

The ordinary least squares regression was conducted to test the hypotheses based on survey data from 136 high-tech firms in China.

Supplier involvement is positively related to financial performance. Product modularity weakens the impact of supplier involvement on financial performance. Furthermore, product smartness strengthens the negative influence of product modularity on the relationship between supplier involvement and financial performance.

This study combines supplier involvement with product attributes. It takes a problem-solving perspective to rethink suppliers’ roles in new product development as problem-solvers rather than resource holders. Furthermore, this study advances the encapsulation effects of product modularity and smartness to influence the supplier involvement–financial performance link.

The COVID-19 crisis has created enormous strain in global supply chains. The disruption has caused severe shortages of critical items, including personal protective equipment (e.g. face masks), ventilators and diagnostics. The failure of the industry to meet the sudden demand for these necessary items has caused a severe humanitarian crisis. These situations, resulting from the COVID-19, crisis have led to the informal growth of frugal innovation in sustainable global supply chains. This paper aims to provide a detailed overview of drivers of frugal-oriented sustainable global supply chains, following lessons acquired from emerging countries’ attempts to deal with the COVID-19 pandemic.

The authors used a focused group approach to identify the drivers and this paper further validated them using existing literature published in international peer-reviewed journals and reports. The authors adopted total interpretive structural modeling (TISM) to analyze the complex relationships among identified drivers.

The authors present a theoretical framework to explain how the drivers are interlinked. This paper has developed the framework through a synthesis of the TISM modeling and Matrice d’impacts croisés multiplication appliquée á un classment analysis. This paper observed that government financial support, policies and regulations, under the mediating effect of leadership and the moderating effect of national culture and international rules and regulations, has a significant effect on the adoption of emerging technology, volunteering initiatives and values and ethics. Further, emerging technology, volunteering initiative and values and ethics have a significant effect on supply chain talent and frugal engineering. These results provide some useful theoretical insights that may help in further investigating the role of frugal innovations in other contexts.

The authors find that outcomes of the methodical contributions and the resulting managerial insights can be categorized into four levels. Industry and researchers alike can use the study to develop the decision-support systems guiding frugal-oriented sustainable global supply chains amid the COVID-19 pandemic and in recovering them thereafter. Suggestions for future research directions are offered and discussed.

This study aims to employ conservation of resources (COR) theory to explain how customer support, customer power, customer orientation (CO) and product complexity impact frontline employees (FLEs) work engagement.

Partial least square structural equation modeling (PLS-SEM) was used to analyze data collected from 1,620 South Korean insurance salespeople using an on-line survey.

Results show that customer support, customer power and CO will bring more FLEs work engagement, and product complexity negatively dilutes the work engagement gained from customer support.

The results of this study suggest that firms should encourage FLEs to share their experiences and tactics in dealing with customer power and stimulate supportive customer behaviors. Since complex products, particularly financial products, require more explanation and information exchange for customers to understand them, managers might include simulations, videos and role-playing in training programs to show salespeople how to handle customers when attempting to sell these products.

This study investigates the effects of customer cognitive and emotional support on FLEs work engagement and also empirically demonstrates the positive effects of customer power.

Is eco-entrepreneurship (the provision of new products, processes, services with environmental benefits) different from standard entrepreneurship, where the emphasis is on the provision of private goods, processes, and services? In some sense, it must be because of the nature of the public goods outcome. There will be measurement and enforcement problems in eco-entrepreneurship that exceed those found for more standard new ventures. It is for these reasons government is normally associated with the provision of public goods. At the same time, however, society is increasingly turning to private individuals to respond to growing demands for environmental improvement. Private entrepreneurs are seen as reacting more quickly, more completely, and more precisely to environmental concerns. New technology, on which many environmental benefits are linked, typically requires private entrepreneurs to engage in discovery, development, and delivery. Business plans are prepared and presented to venture capitalists and other investors seeking to capture the private returns from these new ventures that also provide critical public goods. Yet, eco-entrepreneurship is not well understood regarding its motives, returns, products, services, organization, and property rights.

In this article, we use the film Bridge of Spies – which depicts the case of U-2 spy pilot Francis Gary Powers – and relevant primary sources, particularly Powers' letters from prison, to provide teachers with a case that can engage students with the complexity of the Cold War. Understanding USA–Russia relations is as important today as ever as we watch the tragedy unfold in Ukraine. Using primary sources to reflect on the Cold War can help secondary students understand the historical context of the war in Ukraine as well as how to evaluate and critique sources of information about the war.

The film and personal letters provide insights often not available or obvious when we focus on the political or military history of an event or time period. The Cold War is frequently defined by the rhetoric of the USA and Union of Soviet Socialist Republics (USSR) governments – but everyday people and citizens had a wider range of views and experiences. The film and letters bring out the humanity of the Cold War.

This article supports secondary teachers in incorporating film and primary sources as teaching tools to study the Cold War while more broadly thinking about these sources as ways to understand the past. The letters used, including those from U-2 spy pilot Francis Gary Powers, help us understand his time in a Soviet prison as well as the behind-the-scenes work to free him as part of a prisoner exchange.

The U-2 Incident and other events of the Cold War provide important context for understanding the Cold War-like tensions between the USA and Russia today. The distrust between these countries has a long history. However, documents like the film and letters discussed here show that there is much more to the bluster of political leaders and the military chess game. There is an important human element to these events and an impact on individuals who are much more than pawns in international diplomacy.