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To what extent do excise taxes affect Malawi’s cigarette trade gap with Kenya and South Africa? 消费税在多大程度上影响了马拉维与肯尼亚和南非的香烟贸易逆差?
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2023-01-30 DOI: 10.4102/sajems.v26i1.4605
Michael Masiya, Z. Robinson
Background: While economic theory supports the perception that cigarette taxes incentivise producers and users to identify ways of evading the tax, leading to the smuggling of cigarettes through a profit-maximising mechanism, empirical evidence has produced mixed findings.Aim: This study bridges the knowledge gap and contributes to the debate by evaluating the impact of the taxation of cigarettes on cigarette smuggling and assessing the correlates of cigarette smuggling.Setting: In the study Malawi’s cigarette imports from Kenya and South Africa from 2007 to 2016 are examined.Method: Quintile regression and correlation analysis.Results: Empirical results show that increased excise taxes are not associated with increased smuggling as measured by the trade gap. Using the correlation analysis, the study found that an increase in the bilateral exchange rate and corruption in the partner countries are associated with an increase in the smuggling of cigarettes into Malawi.Conclusion: Results tally with several empirical studies while conflicting with others. On the policy implications, the results suggest that tackling cigarette smuggling, using taxes only, may not be sufficient. To be effective, combating smuggling must also include combating corruption, strengthening the rule of law and imposing punitive excise taxes on cigarettes.Contribution: This article contributes to the debate on the impact of cigarette taxes on smuggling of cigarettes using Malawi’s trade data. Interestingly, increased excise taxes on cigarettes were not associated with increased cigarette smuggling. The findings provide valuable insights for policymakers on the complexities of cigarette smuggling and the need to consider a range of factors, such as strengthening the rule of law, to combat cigarette smuggling.
背景:虽然经济理论支持这样一种观点,即卷烟税激励生产者和使用者找到逃税的方法,从而通过利润最大化机制导致卷烟走私,但经验证据产生了不同的发现。目的:本研究通过评估卷烟税对卷烟走私的影响和评估卷烟走私的相关因素,弥合了知识差距,并有助于辩论。背景:在这项研究中,马拉维从2007年到2016年从肯尼亚和南非进口的香烟被检查。方法:五分位回归与相关分析。结果:实证结果表明,通过贸易逆差衡量,消费税的增加与走私的增加无关。通过相关分析,该研究发现,双边汇率的上升和伙伴国的腐败与向马拉维走私香烟的增加有关。结论:研究结果与部分实证研究结果一致,但与其他实证研究结果存在矛盾。在政策影响方面,研究结果表明,仅靠税收来解决香烟走私问题可能是不够的。要有效打击走私,还必须包括打击腐败、加强法治和对香烟征收惩罚性消费税。贡献:本文利用马拉维的贸易数据,对卷烟税对卷烟走私的影响进行了讨论。有趣的是,香烟消费税的增加与香烟走私的增加无关。调查结果为政策制定者提供了宝贵的见解,使他们了解香烟走私的复杂性,以及需要考虑一系列因素,例如加强法治,以打击香烟走私。
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引用次数: 0
Micro-economic drivers of the South African foundry industry 南非铸造业的微观经济驱动力
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2023-01-27 DOI: 10.4102/sajems.v26i1.4758
Luckson Phiri, A. Tolmay, Riaan Dirkse van Schalkwyk
Background: The foundry industry plays an important economic role in South Africa and all efforts should be made to sustain the industry. However, the problem is that many foundries are closing down due to economic factors.Aim: The primary research objective was to identify from literature the micro-economic drivers applicable to the sustainable competitive advantage (SCA) of foundries in South Africa. The secondary objectives were to benchmark the perceptions of stakeholders in the most prominent micro-economic drivers identified from literature.Setting: With micro-economic drivers identified, management can then compile a SCA strategy to retain the industry. Foundry representatives from foundries located in all nine provinces of South Africa were invited to participate in the study.Method: An explanatory sequential mixed-methods approach was followed by first employing a quantitative approach, followed by a qualitative approach to identify the most prominent micro-economic drivers. Descriptive data analysis was utilised for the quantitative data and thematic analysis was utilised for the qualitative phase.Results: It was found that the most prominent micro-economic drivers are product quality, the ability to innovate, employees’ skills development, and investment in plant infrastructure.Conclusion and contribution: The article contributes towards the deficiency in literature by presenting the most prominent micro-economic drivers for the South African foundry industry. The article also makes recommendations on SCA strategies for foundries in South Africa based on the four micro-economic drivers.
背景:铸造业在南非的经济中扮演着重要的角色,应该尽一切努力来维持这个行业。然而,问题是由于经济因素,许多代工厂正在关闭。目的:主要研究目的是从文献中确定适用于南非铸造厂可持续竞争优势(SCA)的微观经济驱动因素。次要目标是对从文献中确定的最突出的微观经济驱动因素的利益相关者的看法进行基准测试。设置:确定了微观经济驱动因素后,管理层可以编制SCA策略以保留该行业。来自南非所有九个省的铸造厂代表被邀请参加这项研究。方法:采用解释性顺序混合方法,首先采用定量方法,然后采用定性方法来确定最突出的微观经济驱动因素。定量数据采用描述性数据分析,定性阶段采用专题分析。结果:产品质量、创新能力、员工技能发展和工厂基础设施投资是最显著的微观经济驱动因素。结论和贡献:本文通过展示南非铸造业最突出的微观经济驱动因素,弥补了文献的不足。文章还基于四个微观经济驱动因素对南非铸造厂的SCA策略提出了建议。
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引用次数: 0
Integrated report content evolution: A case study of the Johannesburg Securities Exchange food and drug retail sector 综合报告内容演变:以约翰内斯堡证券交易所食品和药品零售行业为例研究
4区 管理学 Q3 ECONOMICS Pub Date : 2023-01-24 DOI: 10.4102/sajems.v26i1.4397
Vanessa M. Gregory
Background: Since the release of the King III report in 2009, and the adoption of these principles in the Johannesburg Securities Exchange (JSE) listing requirements, there has been a surge in integrated reporting guidelines, including the release of the International Integrated Reporting Council (IIRC) framework and Global Reporting Initiative (GRI) sustainability reporting standards, with an updated code for corporate governance, King IV, subsequently being published. These introductions have simulated a growth in research on integrated reporting; however, the impact of these initiatives on the annual integrated report (AIR) composition or format has not been explored. Aim: The objective of this article is to examine, compare and contrast identified trends in the composition of published AIRs following the release of the aforementioned guidelines. Setting: JSE-listed companies in the food and drug retail sector were analysed from 2009 to 2018. Methods: The study applied both qualitative and quantitative content analysis techniques to analyse the composition of AIRs. Results: The composition of AIRs of companies within the given sector and timespan has shifted, shown through a decrease in the number of pages containing annual financial statements and an increase in governance, strategy and sustainability information. Annual integrated reports have moved to explaining financial results with reference to full financial statements published online, with the other identified shifts coinciding closely with the release of integrated reporting developments. These results suggest that there has been an uptake in application of new reporting initiatives. Contribution: The article revealed that new reporting guidelines had been applied, generating a change in the composition of AIRs over the years, contributing to the body of knowledge on the reporting of economic, environmental and social perspectives. Conclusion: A comprehensive foundational study has been created that has illustrated that AIRs have developed in relation to new reporting initiatives.
背景:自2009年King III报告发布以来,以及在约翰内斯堡证券交易所(JSE)上市要求中采用这些原则以来,综合报告指南的数量激增,包括国际综合报告委员会(IIRC)框架和全球报告倡议组织(GRI)可持续发展报告标准的发布,以及随后发布的更新的公司治理代码King IV。这些介绍模拟了综合报告研究的增长;但是,尚未探讨这些倡议对年度综合报告的构成或格式的影响。目的:本文的目的是检查、比较和对比上述指南发布后已发布的空气成分的确定趋势。背景:对2009年至2018年在日本证券交易所上市的食品药品零售公司进行分析。方法:采用定性和定量相结合的含量分析技术对空气中的空气成分进行分析。结果:在给定的行业和时间范围内,公司的空气成分已经发生了变化,表现为包含年度财务报表的页数减少,以及治理,战略和可持续性信息的增加。年度综合报告已转向参照网上公布的完整财务报表来解释财务业绩,其他已确定的转变与综合报告最新进展的发布密切相关。这些结果表明,在应用新的报告倡议方面已经有所进展。贡献:这篇文章揭示了新的报告准则的应用,这些年来空气质量指数的构成发生了变化,为经济、环境和社会观点的报告提供了知识体系。结论:一项全面的基础研究已经创建,表明空气已经发展到新的报告倡议。
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引用次数: 0
Netnography: An underapplied research method 网络学:一种未被充分应用的研究方法
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2022-12-15 DOI: 10.4102/sajems.v25i1.4891
K. Viljoen
No abstract available.
没有摘要。
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引用次数: 0
Tax: The Pac-Man of funding received from the crowd 税收:吃豆人从人群中获得的资金
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2022-12-08 DOI: 10.4102/sajems.v25i1.4703
Annelize Oosthuizen
Small businesses often struggle to get funding due to the lack of collateral. Alternative funding, such as crowdfunding, became increasingly popular after the financial crisis in 2008. The objective of the study was to determine if funding, received by businesses from alternative sources of funding, is subject to income tax in South Africa. A legal doctrinal research approach was applied by reviewing available literature, tax legislation and relevant case law in South Africa, the United States of America, United Kingdom and Australia. It was determined that existing income tax provisions do not specifically refer to crowdfunding and principles laid down in decided tax case law need to be considered to determine if the amount received, is a gift made out of pure generosity. The amount is likely not to fall within the ambit of ‘gross income’ of the project owner if the donor expected nothing in return and the funding was not used by the project owner to supplement trading activities. With reward-based crowdfunding, the funding is highly likely to fall within the ambit of gross income since something is expected in return for the funding provided to the business. It is imperative that South Africa issues application guidance to reflect the intended meaning of the legislature regarding the tax treatment of funding received by project owners.Contribution: This article demonstrated that it is imperative that South Africa issues application guidance to reflect the intended meaning of the legislature regarding the tax treatment of funding received by project owners.
由于缺乏抵押品,小企业往往难以获得资金。2008年金融危机后,众筹等另类融资方式变得越来越流行。这项研究的目的是确定企业从其他资金来源获得的资金在南非是否需要缴纳所得税。采用了法律理论研究方法,审查了南非、美利坚合众国、联合王国和澳大利亚的现有文献、税收立法和有关判例法。经确定,现有的所得税规定并没有具体提到众筹,需要考虑已确定的税收判例法中规定的原则,以确定收到的金额是否属于纯粹的慷慨赠与。如果捐助者不期望任何回报,并且项目所有者没有将资金用于补充贸易活动,则该金额可能不属于项目所有者的“总收入”范围。对于基于奖励的众筹,资金很有可能落在总收入的范围内,因为提供给企业的资金是有回报的。南非必须发布适用指南,以反映立法机关对项目业主收到的资金的税收待遇的意图。贡献:本文表明,南非必须发布应用指南,以反映立法机构对项目所有者收到的资金的税收待遇的预期含义。
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引用次数: 0
Educator performance and the strategic plan priorities of the Eastern Cape Department of Education 教育工作者的表现和东开普省教育部的战略计划优先事项
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2022-12-01 DOI: 10.4102/sajems.v25i1.4666
Beauty Zindi, M. Sibanda
Background: The Eastern Cape Department of Education (ECDoE) is still experiencing skills shortages among its educators which poses critical challenges in performing their duties of improving learner performance in the province. Shortages of skills development programmes in the Eastern Cape has resulted in poor performance of both educators and learners in most schools. Although the ECDoE has clearly espoused its strategic objectives regarding training and development of educators, it is worrying that only a limited number of educators have received capacity development in critical performance areas.Aim: The aim of this study is to explore the relationship between educator performance and the strategic plan priorities of the ECDoE.Setting: Buffalo City Education District in Eastern Cape Province.Methods: The study adopted a quantitative research strategy and uses a survey questionnaire to collect information from respondents. The sample size was made up of two hundred and seventy (270) participants. The survey questionnaire used a Likert scale ranging from one (1) (strongly agree) to five (5) (strongly disagree). The reliability of the survey questionnaires was determined by calculating the Pearson’s coefficient, and internal consistency was measured using Cronbach’s alpha scale.Results: The study established that remediating the lack of training opportunities for educators was the direct objective of the ECDoE strategic plan priorities.Conclusion: The article concludes that the ECDoE needs to carry out a skills and capacity audit, based on strategic plan needs analysis. The designing of human capital skills development and training programmes should be informed by the ECDoE’s strategic plan and Integrated Quality Management System that align with educators’ key performance areas.
背景:东开普省教育部(ECDoE)仍然经历着教育工作者的技能短缺,这在履行其提高该省学习者表现的职责方面提出了严峻的挑战。东开普省缺乏技能发展项目,导致大多数学校的教育工作者和学习者的表现都很差。虽然教育部明确支持其关于培训和发展教育工作者的战略目标,但令人担忧的是,只有有限数量的教育工作者在关键绩效领域获得了能力发展。目的:本研究的目的是探讨教育工作者绩效与学校教育战略计划优先级之间的关系。地点:东开普省布法罗市教育区。方法:本研究采用定量研究策略,采用问卷调查的方式收集调查对象的信息。样本量由270名参与者组成。调查问卷使用李克特量表,范围从1(非常同意)到5(非常不同意)。通过计算Pearson’s系数确定调查问卷的信度,采用Cronbach’s alpha量表测量内部一致性。结果:研究确定,弥补教育工作者培训机会的缺乏是ECDoE战略计划优先事项的直接目标。结论:本文认为ECDoE需要在战略计划需求分析的基础上开展技能和能力审计。人力资本技能发展和培训计划的设计应参照教育署的策略计划和综合品质管理系统,以配合教育工作者的主要表现范畴。
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引用次数: 2
Innovation capability in a dairy sector in Pakistan: A moderation of trust and industry cluster resources 巴基斯坦乳制品行业的创新能力:信任和产业集群资源的调节
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2022-11-30 DOI: 10.4102/sajems.v26i1.4591
Israr Ahmad, Ramayah Ahmad, A. Shahzad, M. I. Ullah, Arsalan Hussain, Hafiz W.A. Ansaria
Background: In the current era, innovation has become the basis for the success of all industries. In reality, fast innovation facilitated by rapidly changing technological discoveries is critical to global economic progress. Aim: The primary goal of this article is to examine the effect of knowledge exchange and development of supervisory support, trust, training, information technology, and industrial cluster resources on innovation capabilities in the dairy sector of Pakistan. Setting: From a total of 520 small and medium enterprise (SMEs) dairy farms, 227 owners and managers were carefully chosen to participate in the survey. Method: The current study's research framework was based on the resources and diffusion of innovation perspective theories. The data were gathered from dairy farm owners and managers in Punjab, Pakistan. SmartPLS-SEM was used to examine the multivariate connection among the variables. Results: The current research finds that training and development, supervisory assistance, and industrial cluster resources strongly influence knowledge sharing. Furthermore, trust has a favourable influence on innovative capabilities. However, the mediation effect of knowledge sharing (KS) did not support information technology (IT) training and development (T&D) and innovative capabilities (IC). Conclusion: According to findings in the study, T&D as a form of learning connect employees through the sharing of new ideas, allowing the business to improve and the concept to be modified. This study found that supervisory assistance significantly impacts innovative capabilities and knowledge sharing. © 2023. The Authors. Licensee: AOSIS.
背景:在当今时代,创新已经成为所有行业成功的基础。实际上,快速变化的技术发现所促进的快速创新对全球经济发展至关重要。目的:本文的主要目的是考察知识交流和监管支持、信任、培训、信息技术和产业集群资源的发展对巴基斯坦乳制品行业创新能力的影响。背景:从总共520个中小型企业(SMEs)奶牛场中,精心挑选了227个业主和经理参与调查。方法:本研究的研究框架基于创新视角的资源与扩散理论。这些数据是从巴基斯坦旁遮普省的奶牛场老板和经理那里收集的。使用SmartPLS-SEM来检验变量之间的多变量联系。结果:目前研究发现,培训与发展、监管协助和产业集群资源对知识共享有显著影响。此外,信任对创新能力有良好的影响。然而,知识共享的中介效应并不支持信息技术培训与开发(T&D)和创新能力(IC)。结论:根据研究发现,T&D作为一种学习形式,通过分享新想法将员工联系起来,使业务得到改进,概念得到修改。本研究发现,监管协助显著影响创新能力和知识共享。©2023。作者。被许可方:小岛屿国家联盟。
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引用次数: 3
Organisational ambidexterity and social enterprise performance: A Ghanaian perspective 组织双重性和社会企业绩效:加纳视角
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2022-11-25 DOI: 10.4102/sajems.v25i1.4635
S. Oduro, Alharthi Rami Hashem E, Ahmed H. Alsharif
Background: Despite the important role of social enterprises in addressing the gaps in social service and infrastructure provision by national governments, the organisational capabilities that make social enterprises competitive and effective are still under-researched in emerging economies.Aim: The purpose of the study is to extend the extant studies on the nexus between organisational ambidexterity and firm performance to the social enterprise context. More specifically, we draw on the Dynamic Capability Theory to investigate business-like social enterprises in Ghana and how organisational ambidexterity (i.e. exploitation and exploration) influences their social and economic performance.Setting: Organisational ambidexterity was tested on 317 randomly selected social enterprises in Ghana.Method: The study employed a quantitative research design via a survey questionnaire while the structural equation modelling technique in Analysis of a Moment Structure (AMOS) software was used to test the study’s hypotheses.Results: It was found, among other things, that both exploration and exploitation are positively and significantly related to social performance (social marketing achievement and social value creation) and economic performance (commercial marketing achievement and economic value creation) of social enterprises. That is, the simultaneous pursuit of exploitative and explorative initiatives does not decrease but increase social enterprise performance. These results defy the conventional wisdom that the trade-off between exploitative and explorative functions may decrease organisation efficiency and bring unnecessary costs.Conclusion: Organisational ambidexterity can be considered a cradle of strategic revitalisation and competitive advantage for social enterprises enhancing social and economic performance. Therefore, we suggest that social entrepreneurs should pursue exploitative and explorative ambidexterity simultaneously through appropriate structural ambidexterous mechanisms like structural separations or contextual ambidexterous mechanisms such as non-structural separations of units.
背景:尽管社会企业在解决国家政府在社会服务和基础设施提供方面的差距方面发挥了重要作用,但在新兴经济体中,使社会企业具有竞争力和有效性的组织能力仍未得到充分研究。目的:本研究的目的是将现有的关于组织双元性与企业绩效之间关系的研究扩展到社会企业背景下。更具体地说,我们利用动态能力理论来调查加纳的商业型社会企业,以及组织双重性(即开发和探索)如何影响他们的社会和经济绩效。背景:对加纳随机选择的317家社会企业进行组织双元性测试。方法:本研究采用定量研究设计,采用问卷调查的方法,并利用AMOS软件中的结构方程建模技术对研究假设进行检验。结果:探索和开发与社会企业的社会绩效(社会营销成就和社会价值创造)和经济绩效(商业营销成就和经济价值创造)存在显著正相关。也就是说,同时追求剥削和探索的主动性不会降低反而会提高社会企业的绩效。这些结果挑战了传统的智慧,即剥削和探索功能之间的权衡可能会降低组织效率并带来不必要的成本。结论:组织双元性可以被认为是社会企业战略振兴和竞争优势的摇篮,可以提高社会和经济绩效。因此,我们建议社会企业家应通过适当的结构性二元机制(如结构性分离)或情境性二元机制(如单位的非结构性分离)同时追求剥削性和探索性二元性。
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引用次数: 4
The (in)ability of consumers to perceive greenwashing and its influence on purchase intent and willingness to pay 消费者感知绿色清洗的能力及其对购买意愿和支付意愿的影响
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2022-11-22 DOI: 10.4102/sajems.v25i1.4553
J. Volschenk, C. Gerber, Bruno A. Santos
Background: Environmental concerns have led to consumers increasingly being willing to pay a premium for environmentally friendlier products. Unfortunately, this has led to the practice ‘greenwashing’, which yields handsome financial rewards. Consumers are not sufficiently aware of greenwashing, and little is known about the effects of such knowledge.Aim: This article explores how consumers who become aware of greenwashing, respond in terms of purchase intent and willingness to pay.Setting: The population was South African middle- to upper-income consumers. The findings were based on 120 responses.Methods: The study used a 2 × 2 experimental design in which greenwashing knowledge and greenwashing presence were manipulated.Results: We found that consumers reward greenwashing when it is undetected. Educating consumers about environmental issues does not develop their ability to identify greenwashing. In contrast, consumers who are educated about greenwashing and become aware of it, penalise such products through what we term a ‘greenwash penalty’. We define the greenwash penalty as the shift in consumers’ willingness to pay a premium for a product when they become aware of greenwashing. Purchase intent (PI) is also impacted by greenwashing.Conclusion: Companies often try to drive awareness of environmental problems. Our research shows that such initiatives reward all companies that make claims, even when such claims are false. Companies that sell truly green products must educate consumers about the potential harm of misleading information. Once consumers are able to spot greenwashing attempts, companies that sell real green products should then provide true and transparent information about their own products.
背景:对环境的关注使得消费者越来越愿意为环保产品支付溢价。不幸的是,这导致了“洗绿”的做法,这带来了可观的经济回报。消费者对“漂绿”的认识不够,对这种认识的影响也知之甚少。目的:本文探讨了消费者在意识到“漂绿”后,如何在购买意愿和支付意愿方面做出反应。背景:人群为南非中高收入消费者。调查结果基于120份回复。方法:采用2 × 2实验设计,对绿洗知识和绿洗存在进行操纵。结果:我们发现消费者在未被发现的情况下会奖励绿色清洗。对消费者进行环境问题教育并不能培养他们识别“漂绿”的能力。相比之下,那些接受过绿色清洗教育并意识到这一点的消费者,会通过我们所说的“绿色清洗惩罚”来惩罚这些产品。我们将“漂绿惩罚”定义为当消费者意识到“漂绿”时,他们愿意为产品支付额外费用的转变。购买意向(PI)也受到“漂绿”的影响。总结:公司经常试图提高人们对环境问题的认识。我们的研究表明,这样的举措会奖励所有做出声明的公司,即使这些声明是错误的。销售真正绿色产品的公司必须让消费者了解误导性信息的潜在危害。一旦消费者能够发现“洗绿”的企图,销售真正绿色产品的公司就应该提供有关自己产品的真实透明的信息。
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引用次数: 2
Lean practices and supply-chain competitiveness in the steel industry in Gauteng, South Africa 南非豪登省钢铁行业的精益实践和供应链竞争力
IF 1.1 4区 管理学 Q3 ECONOMICS Pub Date : 2022-10-28 DOI: 10.4102/sajems.v25i1.4617
Sizwe Khoza, C. Mafini, Welby V. Loury Okoumba
Background: The steel industry in South Africa suffered significantly when imported steel took over the market and collapsed big players in the industry in the last decade. The industry requires new business models and paradigms to improve its supply-chain strategies and adopt international standards such as lean supply-chain management practices to become competitive.Aim: In the study the relationships are investigated between lean supply-chain management practices, lean culture, and supply-chain competitiveness in the steel industry in Gauteng Province.Setting: The study was conducted in the steel manufacturing industry in the Gauteng Province, South Africa.Methods: In the study a quantitative method involving 265 supply-chain and operations managers and practitioners was employed. The Statistical Packages for Social Sciences (SPSS version 27.0) was used to analyse the data in which correlations and regression analysis were employed to test the research hypotheses.Results: The results of the study showed that four lean practices, namely Just in Time, Total Quality Management, Strategic Partnerships and Waste Elimination, all predict the establishment of a lean culture. However, Human Resource Management was statistically insignificant. The results further showed that a lean culture predicts competitiveness in the steel supply chain.Conclusion: The adoption of lean supply chain management in the steel industry is an essential contributor to its success.
背景:在过去十年中,当进口钢铁占领市场并使该行业的大型企业倒闭时,南非的钢铁行业遭受了重大损失。该行业需要新的商业模式和范式来改善其供应链战略,并采用国际标准,如精益供应链管理实践,以提高竞争力。目的:研究豪登省钢铁行业精益供应链管理实践、精益文化与供应链竞争力之间的关系。背景:本研究在南非豪登省的钢铁制造业中进行。方法:采用定量方法对265名供应链与运营管理人员和从业人员进行研究。使用社会科学统计软件包(SPSS version 27.0)对数据进行分析,其中采用相关性和回归分析来检验研究假设。结果:研究结果表明,准时交货、全面质量管理、战略伙伴关系和消除浪费这四种精益实践都预测了精益文化的建立。然而,人力资源管理在统计上不显著。研究结果进一步表明,精益文化可以预测钢铁供应链的竞争力。结论:精益供应链管理在钢铁行业的应用是其成功的重要因素。
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South African Journal of Economic and Management Sciences
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