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Portland State University

2016

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Articles 31 - 32 of 32

Full-Text Articles in Business

Characterizing Agile Supply Partnerships In The Fashion Industry, Corrado Cerruti, Carlos Mena, Heather Skipworth, Ernesto Tavoletti Jan 2016

Characterizing Agile Supply Partnerships In The Fashion Industry, Corrado Cerruti, Carlos Mena, Heather Skipworth, Ernesto Tavoletti

Business Faculty Publications and Presentations

Purpose – The purpose of this paper is to investigate high-involvement and short-term supply relationships, known as agile supply partnerships (ASPs), and explores the conditions that support the development of such inter-organizational relationships.

Design/methodology/approach – A qualitative exploratory research design was followed, based on in-depth case studies of Italian fashion footwear manufacturers and their relationships with key suppliers.

Findings – ASPs appear to be most relevant in supply material categories which have a high impact on the appearance or functionality of the product. Conversely, in supply categories with a low impact, long-term partnerships are preferred. Four main characteristics of ASPs …


An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman Jan 2016

An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman

Business Faculty Publications and Presentations

The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential …