Excise Tax Harmonisation in Australia at Federation

Constitutional changes at the time of Federation in Australia required the harmonisation of the excise tax rates of the former Colonies. This paper outlines the excise tax systems of the Colonies before Federation and that of the Commonwealth after Federation. Estimates are made of the consumer tax equivalent rates and of the implicit rates of protection in each Colony and in the Commonwealth after Federation. The Commonwealth Government harmonised the excise tax rates of the Colonies at about the mid‐points of the rates of the Colonies but the implicit rates of protection increased after Federation.     

From vulnerability to transformation: a framework for assessing the vulnerability and resilience of tourism destinations

Tourism is a key driver of global socio-economic progress. However, its sustainability is at risk from multiple shocks and hazards that threaten livelihoods. Surprisingly little is known about the complex drivers of destination vulnerability, leading to the creation and application of ineffective resilience-building solutions. The paper presents the Destination Sustainability Framework (DSF) designed to assess destination vulnerability and resilience, and support successful resilience-building initiatives. Holistic in nature, the DSF comprises: (1) the shock(s) or stressor(s); (2) the interconnected dimensions of vulnerability – exposure, sensitivity, and system adaptiveness; (3) the dynamic feedback loops that express the multiple outcomes of actions taken (or not); (4) the contextualised root causes that shape destinations and their characteristics; (5) the various spatial scales; and (6) multiple timeframes within which social-ecological change occurs. This innovative framework is significant because it's the first framework to chart the complex manifestation of vulnerability and resilience in tourism destinations. Further, it brings tourism sustainability research in line with wider debates on achieving sustainability within the dynamic coupled human–environment system, doing so through the inclusion of insights from contemporary systems approaches, including chaos–complexity theory, vulnerability approaches, sustainability science, resilience thinking, along with the geographies of scale, place and time.     

Exploring the forms of dysfunctional customer behaviour: A study of differences in servicescape and customer disaffection with service

Abstract

Although wide agreement exists between scholars and marketing practitioners concerning the prevalence of dysfunctional customer behaviour, to date empirical research into this phenomenon is lacking. This article aims to identify empirically grounded categories of dysfunctional customer behaviours and examine the extent to which customers' perceptions of physical servicescape environments, social facets of servicescape, and customer disaffection with service differ for each category. Based on a quantitative sample of 380 consumer perpetrators, cluster analysis reveals three clusters of dysfunctional customer behaviour forms labelled ‘petty norm infringements’, ‘felonious norm infringements’, and ‘belligerent norm infringements’. Subsequent variance analysis assesses the perceived differences between perceived physical servicescape, social servicescape, and customer disaffection for each identified form cluster. Specifically, the study findings reveal statistically significant differences between the forms of dysfunctional customer behaviour that are perpetrated across different service environments. The article concludes with a discussion of the implications of the study for theorists and practitioners.     

Evidence of short-term household change in South Africa from the National Income Dynamics Study

We use longitudinal data from the National Income Dynamics Study to document the extent of recent short-term residential and household compositional change in South Africa. We analyse the demographic correlates of these transitions, including population group, age, urban/rural status, and income. We examine educational and labour-market transitions among movers and the prevalence of the four major types of compositional change – births, addition of joiners, deaths, and loss of leavers. We find that short-term household change is prevalent in South Africa. During a two-year period from 2008 to 2010, 10.5% of South Africans moved residence and 61.3% experienced change in household composition. We find that moving is more common among blacks and whites, very young children, young adults, urban individuals, and those with higher incomes. Among non-movers, compositional change is more likely for blacks and coloureds, young adults and children, females, urban individuals, and individuals with lower incomes.     

How employee perceptions of HR policy and practice influence discretionary work effort and co-worker assistance: evidence from two organizations

Drawing on social identity theory and organizational justice research, we model the impact of employee perceptions of human resource (HR) policies and practices on two important outcome variables – discretionary work effort (DWE) and co-worker assistance (CWA). Results based on 618 full-time employees in two organizations show that HR practices are positively related to procedural and distributive justice and that organizational identification mediates the relationship between procedural and distributive justice and DWE and CWA, respectively. Distributive justice is also shown to have direct effects on the two outcome variables suggesting the relevance of a social exchange perspective as a complement to social identity explanations. Implications for research and practice are briefly discussed.     

Partial Industrialisation in Tourism: A New Model

Certain forms of human activity, such as sport, education and tourism, can be described as being partly industrialised; they are supported partly by organisations with industrial relationships to the particular activity (e.g. tourism industries, sports industries, and so on), and partly by other factors. The latter includes business organisations whose relationship to the activity might be direct and commercial but is non-strategic, non-industrial. Partial industrialisation in tourism (PIIT) has been explored by a handful of researchers interested in its nature, causes and implications. However, the diagrammatic model used in the exploratory studies is awkward, a defect that probably helps explain why PIIT has not become widely recognised in the community of tourism researchers. A new model enables clearer insight and should facilitate understanding and greater recognition. Using the new model, an empirical research project in a mass destination provided substantial evidence for PIIT. Implications arise for many issues, including how tourism is conceptualised, strategic business management, destination competitiveness, destination development and promotion, seasonality, environmental activism, employment numbers, vocational training, planning and government policy.     

The Land Reform Policy Group in Scotland

In Scotland, the land question comprises issues associated with the legal context, ownership, use and management of the resource. The context within which the land question has been addressed has changed quite dramatically over the past decade, as a consequence of the Scottish Parliament and the policy impetus associated with sustainable development. These have combined to focus attention on the relationship between economic change and environmental quality and on the appropriateness of management regimes to secure a feasible balance of interests. In 1997, the (then) Scottish Office established a Land Reform Policy Group to identify and assess proposals for land reform in rural Scotland. Its main aim was to provide the Scottish Parliament with an agenda for action on land reform. The Land Reform Policy Group has stated that land reform legislation should set out clearly the objectives of land use and land reform;the basis for public sector involvement in land matters; and bring together a comprehensive range of measures for removing barriers and promoting positive action. This paper examines the emergence of the Policy Group as an institutional sponsor in effecting an agenda for land reform in Scotland.     

Dysfunctional Customer Behavior Severity: An Empirical Examination

Although many studies assume that customers monotonically act in both a functional and a good-mannered way during exchange, considerable anecdotal evidence suggests that customers routinely behave negatively and often disrupt otherwise functional encounters. However, to date, rigorous empirical evidence of this phenomenon is lacking. This study synthesizes extant literature from a broad range of areas and advances two alternative conceptions of the factors associated with dysfunctional customer behavior severity. That is, after controlling for a variety of factors, the authors suggest that psychological obstructionism, disaffection with service, and servicescape variables are significantly associated with the severity of deliberate dysfunctional customer acts. The results provide insights for researchers interested in the darker side of service dynamics and generate useful implications for services practitioners charged with reducing the severity and the frequency of episodes of deviant customer behavior.     

Service sabotage: The dark side of service dynamics

While many aspects of services research assume that employees are largely compliant to management prescribed service standards, a number of recent studies have highlighted the deliberate sabotage by service workers as a key issue. We contend that service sabotage is important not simply because of the pervasiveness of such behaviors, but also because of the impact that such acts can have on firm growth and profitability. Consequently, we seek to achieve three inter-linked objectives in this article. First, we highlight how service saboteurs harm customers’ service experiences and negatively affect the performance of the firm. Second, in order to assist managers in recognizing these behaviors, we identify the most common types of service saboteurs and forms of sabotage. Specifically, we classify and describe four main types of service saboteurs: Thrill Seekers, Apathetics, Customer Revengers, and Money Grabbers. Finally, and most importantly, we provide a series of suggestions regarding how managers might effectively address service sabotage in their firms. These include gathering information and exploiting existing data to establish the extent and nature of sabotage, recruiting the right quality of service staff, training and rewarding employees, enriching and empowering employees, developing a service culture, and initiating better monitoring systems and procedures.     

From Cause To Effect? A new agenda for urban regeneration in Scotland

Social Inclusion Partnerships (SIPs) are the most recent urban regeneration initiative in Scotland. This measure builds on the experience of previous initiatives, in particular the Urban Partnerships in peripheral public sector housing estates and the Priority Partnership Areas (PPA) initiative. However, SIPs would appear to present an advance on previous policy initiatives in that they aim to focus on the causes of urban decline rather than simply the symptoms of social, economic and physical distress. Nevertheless, it is questionable whether this is sufficient to address the complex processes associated with urban concentrations of social exclusion.