Background: Provide insights on the potential drivers of service loyalty in access-based services, especially when the consumers have the option to switch between owning a product or accessing a product through a service. By examining service loyalty in access-based services in the context of e-scooter sharing services, the researchers contribute to the service research field. Aim: Conceptualize service loyalty by considering the ownership dilemma in access-based services in micromobility. More specifically, the study aims to find what are potential drivers of service loyalty, what effects does ownership advantage have on service loyalty and what variables mediate the customer satisfaction – service loyalty relationship in said services. Methodology: A quantitative study, in which a survey method is chosen to gather empirical data. The survey was distributed as an online questionnaire via online platforms. In addition, an e-scooter sharing service company, Helbiz, shared the survey on their official Twitter and Facebook handles. A total of 249 responses was received. Findings: PLS-SEM was used as a statistical analysis tool to analyse the gathered data. Data suggests that customer satisfaction, service image, affective commitment and relative advantage are drivers of service loyalty in access-based services in micromobility. Furthermore, the effect of ownership advantage on service loyalty proved to be inconclusive as the result was not statistically significant. Finally, data indicates that service image, affective commitment and relative advantage mediate the customer satisfaction – service loyalty relationship.

The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. Multinational Corporations may often exploit these tax benefits through various tax arrangement provisions causing a loss of tax revenue. The European Commission is implored to oversee the tax ruling granted by the Member States that is distortionary to the internal market. The Notion of State aid rule Article 107(1) TFEU is adopted as part of the mechanism to combat distortions that leads to tax evasion and harmful tax competition.  This research is intended to analyse the Commission and the General Court’s approach to demonstrate illegal or unlawful State aid through varied and adaptive methodology to tackle emerging complex tax arrangements provisions of Multinational Corporations, notably the Amazon and Engie recent cases. This paper also discusses the identification of potential conflict of laws between the relevant general system of legal rule of the domestic tax legislation and EU Law. Specifically with regards to the determination of whether a tax benefit confers a tax advantage and subsequently if that advantage is deemed selective in nature in a transfer of financial asset undertaking under a certain domestic law. The dynamics of potential abuse of law and aid recovery with the general tax principle of Legality will also be explored.

Since the early 1990s lean manufacturing has been employed by companies looking to reduce costs, increase efficiencies and improve quality. Academic studies of the financial benefits of lean manufacturing are mixed in their results, where some show benefit and others do not. The objective of the current work was to confirm a financial benefit of lean manufacturing, while also establishing whether such a financial advantage was sustainable. Financial data was collected for a large number of companies in the manufacturing sector, over the period from 1990 to 2010. The data were used to show correlation between inventory turns and return on assets (ROA), where turns were a measure of the leanness of a firm or an industry. A positive correlation between turns and ROA showed evidence of financial benefit from lean implementation, confirming previous results from a smaller-scale study. It was then shown that about 45% of firms studied had a competitive advantage that could be attributed to their level of leanness. Firms with a competitive advantage were compared to peer companies and it was found that about 60% are able to sustain their competitive advantage for more than 10 years.

Competitiveness and gaining a sustainable competitive advantage are very important factors when analysing the success of companies involved in the aviation industry in South Africa. The success of these companies will depend on their ability to maintain technological capabilities in the areas of human resources and product development. Global aviation currently is concentrated in a few countries, with the USA being the largest contributor to an industry which is regarded as one of the fastest globalizing industries in terms of market structure and production systems. In South Africa, companies have managed to develop skills in aviation manufacturing. The opportunities that will be created, owing to changes in global production chains, will enable South African companies to establish themselves further as global suppliers. The aviation industry contains high risks, especially because it is considered to be the industry which acts as a driver for innovation. Complexity of production, the capital-intensive nature and high risks involved in developing new products and services have linked the industry to inevitable political influence and support. The industry can broadly be divided into two main sectors: military and commercial. Analysts predict that opportunities in the global aviation markets in future will increase considerably. This is attributed to more Asian, African and Latin-American regions capitalizing on opportunities that exist mainly within the commercial sector. They will form strategic alliances which will enable them to perform on low-cost platforms and offer exceptional services to major players in the aviation sector. To capitalize on these opportunities, companies need to analyse their external and internal environment. The main objective of this study is to analyse and to evaluate the competitive environment of a selected aviation company, to ensure that the best strategy is chosen and adopted and to confirm that the company can create and sustain a competitive advantage over competitors. The planning tools utilized in this study are the PEST and SWOT analyses. Both have been used in the strategic planning process of many other firms. These analyses have proved to be the key element needed to formulate an action plan to be and to stay competitive in the aviation industry. This study evaluates both of these planning tools and applies them to the company chosen for this case study. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Statistics paint a picture of a wheat industry under severe pressure, with the number of hectares dedicated to wheat production that have decreased while imports notably increased since 1997. This has had a negative impact on the industry‘s global competitiveness. The direct and indirect linkages between wheat and wheat products, together with the benefits that the industry can bring to the economy in the form of heightened food security and employment opportunities, highlight the need for a competitive wheat industry in South Africa. Clearly, the underlying causes of the declining wheat production in South Africa need to be investigated and understood. The presence of strict wheat quality standards and the fact that one of the general characteristics of wheat is the defect of conversion (that is, yield declines as quality improves) help to explain why wheat production in South Africa has declined in recent years. This can also negatively affect prices received for produce because South African wheat prices are determined by the lowest import parity price and not by the specific quality of the wheat. The fact that market concentration has been observed in certain parts of the wheat industry in South Africa has raised concerns that this phenomenon could potentially have had a negative impact on the performance of the country‘s wheat production sector. Consequently, this study revolves around the following main questions: ―could the evident market concentration in the South African wheat industry influence the performance of the wheat production sector by prescribing certain quality standards which attract relatively low prices?‖, and if so, ―can the wheat quality standards and prices be held responsible for the decline in the industry‘s performance, and to what extent?‖ Both qualitative and quantitative approaches were used in pursuit to answer these questions. The qualitative approach was used to describe the theoretical basis of performance, competitiveness and concentration. Three different quantitative approaches were employed to determine the current state of competitiveness (Relative Trade Advantage (RTA) method), the factors influencing it (hedonic price model) and the extent of such influence (dynamic linear model). From the RTA, it was clear that South Africa is the only country, compared to its trading partners, that has an uncompetitive unprocessed (production) wheat sector alongside a competitive semi-processed (flour) wheat sector. The hedonic price model supported the finding that the institutional environment of the wheat industry uses quality-related mechanisms such as the cultivar release criteria to influence the competitiveness of the wheat production sector. Four comparisons were developed to determine whether the strict qualities required for the release of new cultivars are justified. It was found that with all four of these comparisons, the strict prescribed wheat quality was not justified in terms of the quality and demand considerations. It was found that when prescribed wheat quality could be relaxed to accommodate market supply and demand, an estimated 12.8 percent increase in yields could have been realised equating to a loss of approximately R606 million in Net Farm Income (NFI) per annum. When increasing this percentage to 20 percent, it was seen that the effect on NFI per annum would be R920 million. This study therefore provides evidence as to why the performance of the wheat industry has been declining over the last two decades and also contributes to the development of a framework for policy and decision makers which will encourage more competition and a freer market in terms of quality standards. Further contributions of this study lies in the body of literature on competitive behaviour by showing how concentrated industries can use statutory bodies to manipulate markets for rent-seeking purposes. It further shows how these decisions impact on important aspects like the profits of role players in an industry. / PhD (Agriculture, Economics), North-West University, Potchefstroom Campus, 2015

Competitiveness and gaining a sustainable competitive advantage are very important factors when analysing the success of companies involved in the aviation industry in South Africa. The success of these companies will depend on their ability to maintain technological capabilities in the areas of human resources and product development. Global aviation currently is concentrated in a few countries, with the USA being the largest contributor to an industry which is regarded as one of the fastest globalizing industries in terms of market structure and production systems. In South Africa, companies have managed to develop skills in aviation manufacturing. The opportunities that will be created, owing to changes in global production chains, will enable South African companies to establish themselves further as global suppliers. The aviation industry contains high risks, especially because it is considered to be the industry which acts as a driver for innovation. Complexity of production, the capital-intensive nature and high risks involved in developing new products and services have linked the industry to inevitable political influence and support. The industry can broadly be divided into two main sectors: military and commercial. Analysts predict that opportunities in the global aviation markets in future will increase considerably. This is attributed to more Asian, African and Latin-American regions capitalizing on opportunities that exist mainly within the commercial sector. They will form strategic alliances which will enable them to perform on low-cost platforms and offer exceptional services to major players in the aviation sector. To capitalize on these opportunities, companies need to analyse their external and internal environment. The main objective of this study is to analyse and to evaluate the competitive environment of a selected aviation company, to ensure that the best strategy is chosen and adopted and to confirm that the company can create and sustain a competitive advantage over competitors. The planning tools utilized in this study are the PEST and SWOT analyses. Both have been used in the strategic planning process of many other firms. These analyses have proved to be the key element needed to formulate an action plan to be and to stay competitive in the aviation industry. This study evaluates both of these planning tools and applies them to the company chosen for this case study. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2014

Statistics paint a picture of a wheat industry under severe pressure, with the number of hectares dedicated to wheat production that have decreased while imports notably increased since 1997. This has had a negative impact on the industry‘s global competitiveness. The direct and indirect linkages between wheat and wheat products, together with the benefits that the industry can bring to the economy in the form of heightened food security and employment opportunities, highlight the need for a competitive wheat industry in South Africa. Clearly, the underlying causes of the declining wheat production in South Africa need to be investigated and understood. The presence of strict wheat quality standards and the fact that one of the general characteristics of wheat is the defect of conversion (that is, yield declines as quality improves) help to explain why wheat production in South Africa has declined in recent years. This can also negatively affect prices received for produce because South African wheat prices are determined by the lowest import parity price and not by the specific quality of the wheat. The fact that market concentration has been observed in certain parts of the wheat industry in South Africa has raised concerns that this phenomenon could potentially have had a negative impact on the performance of the country‘s wheat production sector. Consequently, this study revolves around the following main questions: ―could the evident market concentration in the South African wheat industry influence the performance of the wheat production sector by prescribing certain quality standards which attract relatively low prices?‖, and if so, ―can the wheat quality standards and prices be held responsible for the decline in the industry‘s performance, and to what extent?‖ Both qualitative and quantitative approaches were used in pursuit to answer these questions. The qualitative approach was used to describe the theoretical basis of performance, competitiveness and concentration. Three different quantitative approaches were employed to determine the current state of competitiveness (Relative Trade Advantage (RTA) method), the factors influencing it (hedonic price model) and the extent of such influence (dynamic linear model). From the RTA, it was clear that South Africa is the only country, compared to its trading partners, that has an uncompetitive unprocessed (production) wheat sector alongside a competitive semi-processed (flour) wheat sector. The hedonic price model supported the finding that the institutional environment of the wheat industry uses quality-related mechanisms such as the cultivar release criteria to influence the competitiveness of the wheat production sector. Four comparisons were developed to determine whether the strict qualities required for the release of new cultivars are justified. It was found that with all four of these comparisons, the strict prescribed wheat quality was not justified in terms of the quality and demand considerations. It was found that when prescribed wheat quality could be relaxed to accommodate market supply and demand, an estimated 12.8 percent increase in yields could have been realised equating to a loss of approximately R606 million in Net Farm Income (NFI) per annum. When increasing this percentage to 20 percent, it was seen that the effect on NFI per annum would be R920 million. This study therefore provides evidence as to why the performance of the wheat industry has been declining over the last two decades and also contributes to the development of a framework for policy and decision makers which will encourage more competition and a freer market in terms of quality standards. Further contributions of this study lies in the body of literature on competitive behaviour by showing how concentrated industries can use statutory bodies to manipulate markets for rent-seeking purposes. It further shows how these decisions impact on important aspects like the profits of role players in an industry. / PhD (Agriculture, Economics), North-West University, Potchefstroom Campus, 2015

Purpose: The purpose of this study is to describe the structure of a relationship between a dealer and its manufacturer in the Swedish marine industry from a strategic partnership perspective.   Design/methodology/approach: The research method is based on a deductive quantitative approach. A descripto-explanatory research design was applied and the research strategy was a combination of a case study and survey. A survey and three additional qualitative interviews have been conducted in order to gather the information.   Findings: The results of this research shows no outstanding factors influencing the strategic partnership between the manufacturer and its dealers in the marine industry. Limited managerial assumption were possible to be drawn for the case company Ryds.   Research Delimitations: The study was conducted in a three month period (March - June) in the spring semester 2016 therefore, the study was narrowed down to only one marine manufacture and its dealers in the Swedish market.   Future recommendations: For future researcher the presented study can be used as the foundation to further investigate the connection between applied theories of the Commitment- Trust Theory and Relational Marketing through the Key Mediating Variables. It will provide the researcher with insights about, which exact areas/items influence the relationship positively or negatively, resulting in the ability to generally state how strategic partnership is managed in the marine industry.

Business-to-business (B2B) e-commerce adoption has become a necessity for most small and medium-sized enterprises (SMEs), allowing them to gain and sustain competitive advantage in a dynamic competitive environment. Accepting the fact that B2B is adopted at different levels based on different resources leads to the acceptance that competitive advantage is gained and sustained on a level consistent with the level of adoption. This study employs quantitative method based on the positivism philosophy and deductive approach. A questionnaire survey technique was used to collect the data from the American and Egyptian manufacturing SMEs. Moreover, it used structural equation modelling with a sample of 320 and 260 manufacturing SMEs in the United States of America and Egypt respectively. The structural equation modelling (SEM) findings revealed that each level of B2B e-commerce adoption was affected by different factors from another level of adoption. Besides, there was a significant difference between the issues which faced manufacturing SMEs in USA and Egypt. Furthermore, in Egyptian manufacturing SMEs, relative advantage and competitive pressure have a significant effect on adoption behaviour. On the other hand, when American manufacturing SMEs made their decisions to adopt B2B e-commerce, they considered the main factors to be relative advantage, top management support, firm size and government support. In addition, the findings revealed that the higher the level of B2B e-commerce, which an SME adopted, the higher the level of competitive advantage it gained. However, in developing countries such as Egypt, SMEs remained far behind their peers in developed countries. In terms of theoretical implications, the study could be considered to be a unique study in the field of B2B e-commerce generally and B2B e-commerce in Egyptian manufacturing SMEs in particular. This is because, by looking back at the literature review, is clear that empirical studies into B2B e-commerce issues, including manufacturing SMEs, remained embryonic in developed countries and rare in the developing countries. This is especially so in the Arabic countries. In addition, most previous studies focused on a broad and generic view of the SMEs’ adoption of B2B e-commerce or on the relationship between adoption of IT and competitive advantage. This study was conducted in a cross-country context; it considered the manufacturing SMEs’ adoption of B2B e-commerce from the perspective of the level of adoption. Therefore, it made an original empirical contribution towards the current body of knowledge on the adoption of B2B e-commerce through the identification of manufacturing SMEs adoption levels of B2B e-commerce; their impacts on competitive advantage; and the significant factors which influenced each adoption level of B2B e-commerce in USA and Egypt. In addition, this study used TOE as the theoretical framework in investigating the factors affecting B2B e-commerce in SMEs and focused largely on the factors affecting each level; this is a new contribution to the extant literature. Turning to the study’s practical implications, important implications for the manufacturing SMEs’ owner/managers can be drawn from the findings to help them to understand their environments as, in a cross-country business context, they move through the different stages of adopting B2B e-commerce. In addition to the implication for manufacturing SMEs’ owners/managers, this study presents important implications for governmental, nongovernmental organisations and other institutions linked to manufacturing SMEs. Similar to other studies, this study has a number of limitations. The main one is that it lacks the use of qualitative analysis to depict how SMEs understand the concept of competitive advantages and how this helps them to survive and grow.

The purpose of the study was to describe how networking can provide competitive advantage to facilitate growth when offering consultancy services toward the public sector. The majority of companies are looking to expand their business due to different reasons. With todays intense competiton on the market it is becoming increasingly important to outperform competitors in order to maintain the current customerbase aswell as it is to gain new businesses. Companies that work toward the public sector have special laws, directives and regulations that have to be taken into account when conducting business. Involvement with networks is based on different reasons, it can be due to gaining new customers, contacts and knowledge to name a few.   The authors have performed a qualitative case study with a focus on two companies. The empirical findings is based on information collected through interviews with these companies and through a quanitative self-completion questionnaire with a sample group of 16 repondents. By analysing the empirical information the authors have concluded that networking activities are important in order to prosper growth. However, there is a lack of networking strategies among the two companies of focus which constraint the firms to get the most out of the networks.