This dissertation examines opportunities for Scottish exporters to differentiate in target markets overseas on the basis of their Scottishness. Findings include: 1. ultimately, identity is largely conferred by others, rather than being shaped by assertions on one's own behalf; 2. definitional experiences of "Scottishness" may frequently be derived from and mediated by determinants that lie outwith Scotland; 3. constructed identifications of key or core Scottish values, by their syncretism, present impoverished views of Scotland; 4. "culture of origin" is a more productive concept than "country-of-origins". Opportunities are seen to establish a widely applicable methodology to add value in export markets.

This thesis investigates the role of information framing strategies for services advertising. The framing strategy refers to the distinguishable pattern in the manifest advertisement (McQuarrie and Mick 1996) and represents the structural composition of the information presented (Tsai 2007). Focusing on services is an important line of enquiry which is in keeping with global economic developments and the evolution of services marketing as a distinct discipline within marketing. Despite the ever increasing importance of services for global economies, services advertising research remains underdeveloped compared to goods (Stafford et al. 2011). Information framing is important because how messages are presented to consumers has both direct effects on consumer responses, as well as mediated effects via the specific information processing styles triggered. This thesis is divided into three papers, each of which work towards improving our currently impoverished understanding of the effectiveness of different framing strategies for services. The first paper is a literature review, which offers a comprehensive review of the traditional and contemporary literature informing our knowledge of the impact of framing strategies on consumer responses to advertising. The next paper employs a content analysis methodology to shed light on the different framing strategies viewed as alternatives by modern services and to offer an overall perspective on the most frequently used framing strategies in practice. This paper also examines trends in the use of framing strategies across service types and identifies if any disparity exists between the findings of this study and optimal framing strategies as dictated by the theoretical background. The third and final paper in this thesis is a 3(framing strategy: argument v. metaphor v. narrative) x 2(mental intangibility: high v. low) x 2(customization: high v. low) between-subjects web-experiment (n = 663). This paper develops and empirically tests hypotheses related to the moderating impact of service characteristics on consumer response to framing strategies. This study raises interesting findings on the effectiveness of different framing strategies in enhancing comprehension and attitudes towards different types of services. Further, comparing the content analysis and experimental findings brings the disparity between how service practitioners are framing their advertisements versus effective framing strategies to light. This thesis therefore has important managerial implications.

By adapting industrial organisation, resource based theories and PIMS database research, the study proposes the organisation-environment-strategy-performance (OESP) framework and a model of property marketing in the Taiwan property market. The thesis proposed and tested an integrative model of business performance incorporating the major determinants of business performance, internal and external environment, and competitive marketing strategy. The thesis proposed and tested hypothesised relationships among four external marketing environment dimensions, four internal marketing environment dimensions, seven marketing strategies dimensions and four performance variables. By focusing on both construct and tests of hypothesised relationships, the study aims to strengthen the empirical foundation of marketing strategy research. The research findings reported are based on a mail survey of 102 property marketing business managers. Separated and integrated models were developed, and the relationships presented in the research questions were tested using two-year panel survey and retrospective longitudinal study (year 2000-2001) of 102 firms in the Taiwan property industry. Pooled cross-sectional time series regression and multiple regress methods were employed to test the research hypotheses and exploratory propositions. In the separated model, internal environment variables (market orientation, product advantage and resource commitment) were not found to be statistically explanations of variance in business performance. Of the external environment variables, demand potential and technological change were found to be key explanatory factors of variance in business unit performance. Marketing strategy variables such as product positioning and sales force expenditures were found to be statistically significant explanatory factors of variance in business performance. Product-market scope strategy is affected by the product advantage and resource commitment while promotion element decision is affected by technical change and resource commitment. Distribution decision is determined by competitive intensity, customer orientation and prior performance. Product positioning is affected by the product advantage while strategic alliance is determined by market attractiveness and technical change pressure. No marketing environment and prior performance factors were found to affect sales force expenditures and pricing decisions. The substitute of competitors factor is found to be statistically significant explanatory power of variance in market orientation and resource commitment.

The aim of this study is to achieve a better understanding of tax planning in practice, identifying and taking account of the multiple arenas within which it operates, and thereby highlighting its social and institutional dimensions. In the current rapidly changing business and regulatory environment, in which tax is an extremely important source of revenue for governments around the world, an enhanced understanding of tax planning in practice benefits and has implications for taxpayers and tax policymakers alike. The four research questions posed in this study address: the organisation and strategic alignment of the tax planning function in multinational corporations (MNCs); performance measurement of this function; tax risk management; the nature and impact of the relationship between the tax planning function within MNCs and the external environment within which it operates. Empirically this study focuses on US MNCs, primarily in respect of mainstream corporation tax planning. In line with the interpretive inductive methodological approach adopted, face-to-face interviews were conducted with senior tax executives in US MNCs, and tax advisors to such companies. A theoretical framework is developed which combines core themes and theoretical constructs within three strands of literature, namely, tax planning, new institutional sociology and endogeneity of law. This framework provides a powerful explanatory lens through which the findings are presented and interpreted. The role ofpower and powerful actors is an important and recurring theme, and partly explains prevailing tax planning practices through the intensity of professional and social interaction between tax executives. Increasingly tax risk management is more important and there is evidence that this may change the way in which the tax planning function is given strategic recognition and integrated operationally. with business units. The focus on tax risk management results in an isomorphic trend towards conservatism in tax planning, and competitor and peer company influence are significant in shaping tax risk management mechanisms. Measuring the performance of the tax planning function is found to be variable, although there was a view that the effective tax rate (ETR), although an important external measure of corporate performance, was inappropriate as an internal measure. Tax laws are often portrayed as exogenous factors, however this study has found that companies invest heavily in external affairs and direct lobbying to secure changes in the law to suit their purposes; evidencing its endogeneity. Networking costs, reputational risk management and lobbying costs therefore represent non-tax costs that are difficult to measure, but are important components of tax planning activities, overlooked in the current tax planning literature. In addition to the findings themselves this study contributes to knowledge through its interpretive methodological approach which provides a new and rich perspective on tax planning in practice, highlighting some shortcomings of the positivistic approach. It also develops a theoretical framework which uniquely combines theoretical constructs from three strands of literature.

This thesis consists of three self-contained chapters concerning the determination of 'equilibrium industrial structures' in 'international oligopolies'. In each model presented in the thesis rival oligopolists in the industry concerned choose their 'corporate structures' and then compete to serve the national product markets (either via local production following foreign direct investment (FDI) or via imports). Our analyses are united by the general types of 'corporate structure' choices considered and by the broad features of 'industrial structure' that are endogenously determined in equilibrium. We emphasise, the roles played by the following three phenomena in shaping 'equilibrium industrial structures': the distinction between greenfield-FDI ('greenfield investment') and acquisition-FDI (cross-border mergers and acquisitions); R&D investments and technology flows ('technology transfer') both within and between firms; and the potential entry into the industry of "outside' firms, and incumbent firms' strategic reactions to the entry threat. The distinction between greenfield-FDI and acquisition-FDI is both empirically and theoretically important: whereas greenfield-FDI adds an extra plant to the host country, acquisition-FDI changes only the ownership pattern of existing plants. Despite this, previous game-theoretic models of equilibrium FDI flows have concentrated exclusively on one type of FDL Therefore, allowing theform of FDI to be endogenously selected as part of the 'equilibrium industrial structure' is both a novel and an interesting feature of our analysis. It also allows us to investigate the differential relationships between the two types of FDI and industry R&D spending (and therefore to test a popular 'failing firm' defence of inward acquisition-FDI: that it fosters 'technological development', the benefits of which outweigh the welfare costs of increased 'concentration'). A further novel feature of our analysis is the potential for (de novo) entry into the industry (at a global level): previous work assumed blockaded entry. We show that a credible entry threat by 'outside' firms has significant consequences for 'equilibrium industrial structure'. At a general level, the results derived in this thesis provide a perspective on the relationship between MNEs' behaviour and industrial structure in 'globalized' industries that contrasts with that offered by Dunning's 'OLI paradigm'.I t is also hoped that this thesis will be viewed as having made a useful contribution to unpicking the aggregation, which frequently occurs in public debate, of greenfield-FDI and acquisition-FDI into a (supposedly homogeneous) flow of 'inward investment'.

Market segmentation practice has been one of the central issues in marketing research over the past thirty years. However, the results of many segmentation studies have been unworkable from a business stand-point. This research was concerned with understanding what makes some market segmentation projects more successful than others. The purpose was to examine the relationship between possible success factors and the success of a segmentation project. The processes of the research included: identifying a range of factors which may impact on the success of market segmentation; hypothesising and testing relationships between these factors and market segmentation success; developing the plan, fieldwork, action (PFA) model for assessing market segmentation success; and generating recommendations for relevant modifications that will improve the odds of market segmentation success. The research proceeded in a series of three interrelated phases: qualitative first, quantitative next, and then qualitative again. In the first phase, an initial list of the critical factors for segmentation success was generated through a review of the literature. The list was then validated and expanded by pilot interviews with marketing managers. In the second phase, a questionnaire was developed for gathering the necessary empirical data. 600 questionnaires were handed out at the Birmingham National Exhibition Centre at eight different trade shows. 221 usable responses were returned. Using the SPSS package, univariate, bivariate as well as multivariate statistics were employed to analyse the data. Lastly, validating interviews were conducted in an attempt to explain the research findings. Ten factors believed to impact upon segmentation success were extracted. Seven of them were found to be critical to segmentation success and were termed critical success factors (CSFs). In addition, the research also identified the plan, fieldwork and action (PFA) stages in the segmentation process which led to the development of the PFA model. The model can be used to explain why some segmentation projects are successful while others are not. It was found that the plan and action stages were those most likely to impact upon segmentation success. The managerial implications of the research findings were discussed and suggestions for further research were proposed.

Although the number of subsidy and countervailing duty cases, both at national and WTO level is declining, they still hold centre stage in the trade wars that are the hallmark of modern international economy. Suffice it to mention the “Foreign Sales Corporations” case, the “softwood lumber” cases and the ongoing “US-EC large civil aircraft” dispute. There are several reasons for this. On the one hand, the multilateral regulation of subsidies can strongly impinge on governmental autonomy in the management of the national economy. On the other, the boundaries of subsidisation are often quite uncertain as subsidies can overlap with quite distinct areas in the public management of the economy, such as taxation. Probably as a result of the foregoing factors, the multilateral discipline on subsidies was slow to develop and it is only with the Uruguay Round that a fully fledged, wide-ranging regime took shape, while the identification of countervailable subsidies and the conditions under which they can be countered have been left for long to domestic countervailing duty proceedings. The United States, for a long time the main user of CVD proceedings, developed a much more sophisticated and detailed regime than the GATTs. The competitive margin provided by US administrative practice has enabled it to impose its perspective on the shaping of the multilateral regime, firstly as a result of the Uruguay Round negotiations, and secondly because of the creative interpretation of the WTO rules, especially by the Appellate Body. On the other hand, in implementing the WTO regime the United States has often been able to withstand attempts to change its domestic regime, although some of its aspects are not necessarily consistent with the WTO rules. The success of the United States, however, has been far from complete as the US has not been able to impose its viewpoint on decisive aspects of the subsidy regulation in the GATT and in the WTO system.

This thesis is intended to provide the first considerable history of the sustained political offensive which was mounted against chain stores in the 'United States between 1927 and 1940. The work falls into five divisions. Part One examines the overall pattern of chain store development during this period and the impact of the changing interpretation and enforcement of the antitrust laws on the "chain store question". Part Two begins the chronological account of the anti-chain movements describing the attempts made by independent merchants, principally in the South and the interior states, to whip up feelings of "home town loyalty" to encourage a popular boycott of chain stores. After 1930s agitation of this character subsided, but the chains were then confronted by a more substantial threats that of discriminatory taxation. The development of the chain store tax weapon up to 1935, in which year the U. S. Supreme Court approved the principle of confiscatory chain store taxation and two states enacted severely repressive measures, is reviewed in Part Three. In 1935-1936 the chains also fell foul of Congress, a complex sequence of events - the subject of Part four - resulting in enactment of the Robinson-Patman price discrimination laws the only substantial legacy of the anti-chain movement. To this points the record was one of ever worsening danger for the chains, but 1936 proved to be the turning of the tide. The levelling off of chain store growth; the general economic upturn; the more relaxed competitive relationship between chains and independents fostered by price maintenance legislation, and the collapse of the broader politics of discontent which had done much to help the cause of the enemies of the chains in the mid-19301ss all served to hasten the demise of the anti-chain movement. Part five relates its remorseless descent to oblivion.

Document Management is a technology that allows the input, storage, management and control of an image under the supervision of a computer based system. A document may be an electronically scanned image of a hard copy document or an electronic image such as a word-processed file, sound file, video file, or graphics file. Once the document has entered the system, a full history of that document is maintained throughout its lifecycle. The author was responsible for the introduction, development and deployment of Document Management technology into Rover Group. The task given to the author was to implement Document Management technology purely as a repository and distribution management system for engineering drawings. However, by adopting an innovative approach to the application of Document Management technology, substantial benefits were realised. As the author became more conversant with Document Management technology, greater benefits became apparent. Following detailed analysis of Rover's existing `Engineering drawing release process' the author re-engineered the process to allow electronic paperless release of all engineering drawings. This re-engineering provided Rover with substantial tangible and intangible benefits including cost reduction, improved quality of data, reduced `time to market', improved access, improved cycle time and reductions in manual labour. Three projects detailed in the portfolio demonstrate how this technology was applied to existing systems and processes. In particular, the `Hams Hall' project clearly demonstrates innovation in the way in which the author used the technology to manage working practices and data structure for a multi-disciplined team located in different countries. With changes implemented by the author, Rover now hold substantially more digital data than before the implementation of Document Management technology. Following research work by the author into both the types of data held and the use to which that data was put, the legality of that data came into question. This prompted a detailed analysis of the legal requirements of digitally stored data that allowed the author to advise Rover Group of their current status and make recommendations to ensure legal admissibility. The work reported shows how a combination of technical expertise and an appreciation of business issues and drivers, is crucial to the effective and successful implementations of information systems. Other organisations have shown considerable interest in the improved Document Management technology enabled business processes, developed by the author.

This thesis explores the relationship between a firm's supply chain and a firm's degree of market orientation and economic performance. The results suggest that certain types of supply chain design - in particular those models that make for close links with the firm's customers - lead to superior marketing and shareholder value. Two sets of environmental forces have been particularly influential in reshaping supply chains over recent years. One is the enormous growth in production capacity, especially in the Far East, which has lead to more industries operating with excess capacity. Production skills and resources were once seen as at the heart of a firm's core capabilities and the source of its competitive advantage. Today, in more and more sectors, the key skill is marketing - creating customer preference in oversupplied markets through branding and customer relationship management. Downstream activities in the supply chain have risen in prominence compared to upstream activities. The second change has been the information revolution brought about by the computer and the Internet. This has lowered the transaction costs of integrating the activities performed by the different businesses constituting a supply chain and made it increasingly attractive to achieve control without ownership. Supply chains can now become networks integrated through seamless in formation exchanges We explore these changes at the microeconomic level. The research draws upon the existing literature and on primary data including exploratory interviews, main-study in-depth interviews and survey data. Matched pair samples of 20 high performance and 20 low performance business units based in the UK provided the main body of data results. Data analysis involved four distinct phases; within case analysis and cross case analysis for the qualitative data collected; exploratory factor analysis (EFA) to identify dimensions of influence as a method of integration; discriminant analysis and Lambda to investigate the association between supply chain configuration typologies, market orientation and business performance. Two major contributions stem from this research. First, the interdisciplinary domain for supply chain configuration can be established. Whereas traditionally competitive advantage has been built through a focus on operations efficiency - streamlining processes to reduce cost, today increased communications, global markets and the speed at which Internet technologies are developing, demand and facilitate an additional perspective for supply chain management - the effectiveness perspective. The concept of effectiveness brings the subject of supply chain management from the sphere of operations management into the domain of marketing strategy. From this perspective the building, maintenance and management of customer relationships becomes central to the supply chain configuration. Highly efficient production processes, where fiercely protected technical know-how enables the delivery of superior quality products, no longer acts as a sustainable source of competitive advantage. To achieve this, firms must focus on two principle activities: building brand value and carefully fostering relationships with key customers. For firms positioned upstream in the supply chain, building a strong brand identity offers potentially a means to integrate downstream with both customers and consumers. The second contribution comes from the association of supply chain configuration with other variables. Our results show a relationship between market orientation, business performance and supply chain configuration. We conclude that companies are beginning to recognise opportunities that arise from using technology and information to blur traditional boundaries between suppliers, manufacturers and end users. We discuss how technology enables co-ordination across company boundaries to achieve new levels of efficiency and effectiveness, as well as extraordinary returns to investors. For example, a company, its suppliers, and even its customers might begin to share information and activities to speed the design of a product and raise the likelihood of its success in the marketplace. This should enable suppliers to begin developing components before the overall product design is complete, providing vital timely feedback regarding component specification, cost and time objectives. Equally, customers are able to review a product as it evolves and provide input on how it meets their needs. Managers must concern themselves with the design stages of the product and facilitate knowledge and information flows through the entire supply chain. Business seems to be on the threshold of a new era of inter-firm relationships. Supply chain customers sharing the same suppliers are able to provide leadership, encouraging shared distribution systems and payment/ordering systems. Over capacity in firms forces such considerations. Collaborative approaches can drive down costs and ultimately offer improved services for consumers, making available the goods they want, where and when they want them. But this configuration of an interconnected, interdependent supply network requires much more openness. Interfirm boundaries must become almost invisible. Trust, commitment, open communication and information sharing must permeate the culture of partnering firms. The sharing of real time customer information both within and between firms facilitates the reduction of inventory and increases speed to market, reducing risk and increasing cost savings. Customer information provides a sound basis for segmenting markets, allowing the understanding of customer needs to develop in a deeper way. This customer closeness gives access to information critical in aiding accurate forecasting which is central to the elimination of unnecessary costs and enabling firms to dramatically extend the value they deliver to customers thus creating competitive advantage. Shrinking the time and the resources it takes to meet customers' needs in a world where those needs are constantly changing is the challenge. As Wayne Gretzky, the famous hockey player explained, "the key to winning is getting first to where the puck is going next". The same could be said about succeeding in business. Listening to customers and then using and sharing this most valuable information resource throughout the supply chain will be the key.