Standards as Barriers Versus Standards as Catalysts: Assessing the Impact of HACCP Implementation on U.S. Seafood Imports

The United States mandated a Hazard Analysis Critical Control Points (HACCP) food safety standard for seafood in 1997. Panel model results for 1990 to 2004 suggest that HACCP introduction had a negative and significant impact on overall imports from the top thirty-three suppliers. While the effect for developed countries was positive, the negative effect for developing countries supports the view of "standards as barriers" versus "standards as catalysts." A different perspective emerges from individual country-level analysis. Regardless of development status, leading seafood exporters generally experienced a positive HACCP effect, while most other smaller trading partners faced a negative effect.     

Valuing recreational fishing in Tasmania and assessment of response bias in contingent valuation*

We report results from contingent valuation studies in each of two Tasmanian fisheries that estimate the value of a day’s recreational fishing. Published studies estimating the economic value of recreational fishing in Australia and New Zealand are limited, although the economic and social benefits associated with this activity are sizable and the importance of understanding the behaviour of recreational fishers for the sustainable management of aquatic resources is well recognised. In our contingent valuation surveys, we use a double‐bounded version of the dichotomous choice question, which improves the statistical efficiency of the estimates relative to those based on a single dichotomous choice question. We test and control for response bias, in the form of anchoring and a shift effect, that may occur in data collected using a double‐bounded dichotomous choice (DBDC) elicitation format. We highlight the importance of identifying and correcting for response bias in DBDC models on a case‐by‐case basis. Our estimation results show that there is no significant difference in the willingness to pay for a day of recreational fishing across individuals who caught different number of fish in either fishery. This suggests that high and low catch fishers placed the same value on a day’s fishing.     

Flexibility in industrial service relationships: The construct, antecedents, and performance outcomes

Exchanges between service providers and their customers on business markets increasingly take place in the form of long-term business relationships. These relationships are governed through formal or informal agreements. However, actors are bounded in their rationality and find it impossible to contemplate all possible future contingencies. The more formal and detailed the contracts they conclude, the likelier it becomes that at least one actor is going to perceive a need to adjust the initial agreement as environmental events unfold. In this case, the actor relies upon his partner's flexibility. This paper deals with service providers' flexibility and presents empirical results from the market research sector including outcome variables (satisfaction, trust, commitment) and determinants of service provider flexibility (uncertainty, relationship-specific investments, mutuality, long-term orientation). Empirical results suggest that service provider flexibility is an important determinant of customer satisfaction, trust, and commitment.     

Gestaltung von Monatsberichten in deutschen Großunternehmen

Ohne Zusammenfassung Dr. Anne Paefgen war Doktorandin und wissenschaftliche Mitarbeiterin am Lehrstuhl für Controlling und Telekommunikation von Prof. Dr.Dr.h.c. Dr. Sven Schaier ist Mitarbeiter im Department of Professional Practice Audit & Accounting, der fachlichen Grundsatzabteilung der KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft.     

From ultimatum to Nash bargaining: Theory and experimental evidence

We consider a sequential two-party bargaining game with uncertain information transmission. When the first mover states her demand she does only know the probability with which the second mover will be informed about it. The informed second mover can either accept or reject the offer and payoffs are determined as in the ultimatum game. Otherwise the uninformed second mover states his own demand and payoffs are determined as in the Nash demand game. In the experiment we vary the commonly known probability of information transmission. Our main finding is that first movers’ and uninformed second movers’ demands adjust to this probability as qualitatively predicted, that is, first movers’ (uninformed second movers’) demands are lower (higher) the lower the probability of information transmission. JEL Classification C72 · C78 · C92     

Tax Evasion and Auditing in a Federal Economy

This paper analyzes the relation between tax auditing and fiscal equalization in the context of fiscal competition. We incorporate a model of tax evasion by firms into a standard tax competition framework where regional governments use their audit rates as a strategic instrument to engage in fiscal competition. We compare the region’s choice of audit policies for three different cases: A scenario of unconfined competition without interregional transfers, a scenario with a gross revenue equalization (GRS) scheme and finally, a scenario with net revenue sharing (NRS), where not only the revenues from taxation but also the regions auditing costs are shared. Without regional transfers, fiscal competition leads to audit rates which are inefficiently low for revenue-maximizing governments. While in general GRS aggravates the inefficiency, NRS makes the decentralized choice of auditing policies more efficient.JEL Code: H26, H71, H77     

The decay of the Andean Group

The creation of the Andean Group in 1969 and its ambitious program had been accompanied by optimistic expectations of its members who now have become disappointed. Regarding the conflicts within this Group the withdrawal of Chile plays a prominent part — a withdrawal which will probably have negative effects on this country, but also for the rest of the Group it represents a painful shrinkage.