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- Henkow, Oskar, et al.
(författare)
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SCM PRINCIPLES VS. LEGAL PRINCIPLES: CHALLENGES AND FRICTION
- 2010
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Ingår i: The 22nd Annual NOFOMA Conference. - 9788792471055 ; , s. 581-596
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Konferensbidrag (refereegranskat)abstract
- Purpose of this paper: Logisticians propose changes to improve supply chains, and legal practitioners are doing likewise, but from a tax perspective. Proposals from one domain increasingly have an impact on the other due to e.g. globalisation – but cross-disciplinary knowledge often seems small. Our purpose is to facilitate interaction between the domains by increasing joint understanding of principles used in each domain, and to inquire into potential frictions and challenges. Design/methodology/approach: Management principles for efficient logistics/SCM and key principles governing the legal systems are first summarized both on a paradigmatic and action level. Illustrations from practice are presented. These have been obtained by a cross-functional team interviewing both logisticians and lawyers. Findings are based on cross-functional comparative analysis of principles and illustrations. Findings: Frictions between operational principles from each domain were found, with some principles harder to reconcile than others. There are also challenges between the two paradigms of logistics and law that influence the operational principles. Research limitations/implications (if applicable: Some implications are that the knowledge gap, challenges and frictions between the professions and domains, both in practice and academia, would benefit from more research. Examples are given of laws that contradict current logistics principles. Practical implications (if applicable): Although trivial, logisticians and lawyers need to cooperate better. We show on a fundamental level, with practical examples, kinds of challenges and frictions occurring. What is original/value of paper?: The cross-functional approach with law, and the discussion/comparison of principles.
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| 2. |
- Henkow, Oskar, et al.
(författare)
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Tax Aligned Global Supply Chains: Environmental Impact Illustrations, Legal Reflections and Crossfunctional Flow Charts
- 2011
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Ingår i: International Journal of Physical Distribution & Logistics Management. - : Emerald. - 0960-0035. ; 41:9, s. 878-895
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Tidskriftsartikel (refereegranskat)abstract
- Both logisticians and tax lawyers design global supply chains – but based on different logics. If they do not align each other’s perspectives, problems might occur in different areas. The purposes of this paper are to 1) illustrate the impact the tax system could have on supply chain design, 2) reflect (from both perspectives) on how the rules function. 3) propose a common communication platform for supply chain issues and tax issues. Design / methodology / approach This interdisciplinary research is based on a systems approach, combining logistics system descriptions (based on interviews, workshops and company data) with legal analysis. Main principles of the tax system were applied to the system descriptions (the principle approach). Findings Logistics and tax systems interact. Issues of implementing drop shipment in different global contexts are shown. One issue is cross-border rerouting leading to unnecessary environmental impact. Hence interaction between the domains should be improved before starting to optimize global logistics or tax structures. A combined platform for mapping flow charts jointly is proposed. Practical implications: Practitioners from both domains acquire increased understanding of each other’s perspectives and a joint tool for flow mapping combining facts both sides need in their overall analysis. Logisticians will gain better insight into general fiscal principles. Societal implications: Societal inefficiencies due to extra cross-border transports instead of drop shipments were the result when the fiscal rules were applied in reality in certain contexts. This was probably not desired from the policy makers’ perspective, so it might lead to policy makers to better try to understand the combined impact of the domains. What is original/value of paper: The combination of the legal and logistics approach.
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| 3. |
- Norrman, Andreas, et al.
(författare)
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Logistics principles vs. legal principles: frictions and challenges
- 2014
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Ingår i: International Journal of Physical Distribution & Logistics Management. - 0960-0035. ; 44:10, s. 744-767
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Tidskriftsartikel (refereegranskat)abstract
- Structured Abstract: Purpose of this paper Logisticians propose changes to improve supply chains, and legal practitioners do likewise, but from a different perspective. Proposals from one domain increasingly have an impact on the other due to e.g. globalization – but cross-disciplinary knowledge often seems limited. Our purpose is to facilitate interaction between the domains by increasing the level of joint understanding of the principles used in each domain, and to look at the potential frictions and challenges. Design/methodology/approach Management principles for efficient logistics and supply chain management as well as key principles governing the legal systems are summarized on both a paradigmatic and an action level. Illustrations from practice are presented. These have been obtained by a cross-functional team which has interviewed both logisticians and lawyers. Findings are based on cross-functional comparative analysis of principles and illustrations. Findings Frictions between operational principles were found to exist in each domain, with some principles harder to reconcile than others. There are also challenges between the two paradigms of logistics and law that influence the operational principles. Research limitations/implications (if applicable) One implication is that the knowledge gap, challenges and frictions between the professions and domains, both in practice and academia, would benefit from more research. Practical implications (if applicable) Although it may seem trivial, logisticians and lawyers need to cooperate better. Our research shows on a fundamental level, with practical examples, the challenges and frictions that occur. What is original/value of paper The cross-functional approach with law, and the discussion and comparison of principles.
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