PurposeThe purpose of this paper is to investigate how the seafood industry perceives benefits of traceability implementation. Furthermore, ex ante cost‐benefit analyses (CBAs) of adopting new traceability systems are conducted for two firms, operating at different steps of the seafood supply chains, to obtain preliminary knowledge on the net benefits of the project and on how costs and benefits are distributed among the actors.Design/methodology/approachThis is a case‐based study.FindingsThe surveyed companies perceive improving supply chain management as the most important benefit of traceability. Other benefits are increase of the ability to retain existing customers; product quality improvement; product differentiation; and reduction of customer complaints. However, the quantifiable benefits are perceived differently by the actors at different steps in the supply chains, e.g. implementing radio frequency identification (RFID) tags on pallets in the seafood trading company case study shows tangibly quantifiable benefits.Originality/valueThe paper is useful for both practitioners and academics regarding perceived benefits of traceability in fish supply chains. The research provides initial insight into seafood companies' perspectives on the benefits of adopting RFID‐based traceability solutions. The paper suggests that the financial burden of implementing traceability may be borne by the processing firms, while gains are reaped by firms in the distribution business closer to the end consumer. This could provide a partial explanation as to why traceability has been slow to gain ground as a visible value‐adding marketing tool, and is mainly being driven by food safety regulations.

The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels:trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.

Total hip replacement (THR) is a common and costly procedure. The number of THR is expected to increase over the coming years. Two pathways of postoperative treatment were compared in a randomized study. Fifty patients from two hospitals were randomized into a study group (SG) of 27 patients receiving preoperative and postoperative education programs, as well as home visits from an outpatient team. A control group (CG) of 23 patients received "conventional" rehabilitation augmented by a stay at a rehabilitation center if needed. All costs for the two groups both in hospitals and after discharge were collected and analyzed. On average total costs for the SG were $8,550 and $11,952 for the CG, a 28% cost reduction. Total inpatient costs were $5,225 for the SG and $6,515 for the CG. In a regression analysis the group difference is statistically significant. Adjusting for changes in the Oxford Hip Score gives effective costs (C/E). The ratio of the SGs C/E to the CGs is 0.60. That is a cost-effectiveness gain of 40%. A shorter hospital stay augmented with better preoperative education and home treatment appears to be more effective and costs less than the traditional in hospital pathway of treatment.

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