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This research examines the cognitive procedures that underlie experiential versus task‐focused shopping orientations. The authors propose that consumers with a task‐focused shopping orientation and consumers with an experiential shopping orientation apply different cognitive procedures during shopping. Studies 1, 2, and 3 show that consumers with a task‐focused shopping orientation are more likely to activate the cognitive procedures of an implemental mindset, whereas consumers with an experiential shopping orientation are more likely to activate the cognitive procedures of a deliberative mindset. Study 4 demonstrates a fit effect between activated cognitive procedures and shopping orientation. Activating a mindset that matches the shopping orientation increases the monetary value that consumers assign to a product. The studies extend previous research by linking shopping orientations to mindsets and by providing evidence for mindset fit. The findings suggest that marketers and retailers will benefit from addressing experiential and task‐focused shoppers via the mindsets that underlie their shopping orientation. 相似文献
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Ewelt-Knauer Corinna Schwering Anja Winkelmann Sandra 《Journal of Business Ethics》2022,175(3):609-624
Journal of Business Ethics - This study investigates how tone at the top, implemented by top management, and tone at the bottom, in an employee’s immediate work environment, determine... 相似文献
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Anja De Waegenaere 《The GENEVA Papers on Risk and Insurance - Theory》2000,25(1):81-99
Insurance markets are subject to transaction costs and constraints on portfolio holdings. Therefore, unlike the frictionless asset markets case, viability is not equivalent to absence of arbitrage possibilities. We use the concept of unbounded arbitrage to characterize viable prices on a complete and an incomplete insurance market. In the complete market, there is an insurance contract for every possible event. In the incomplete market, risk can be insured through proportional and excess of loss like insurance contracts. We show how the the structure of viable prices is affected by the portfolio constraints, the transaction costs, and the structure of marketed contracts. 相似文献
87.
In highly structured organisational fields individual efforts to deal rationally with uncertainty and constraints tend to lead, in the aggregate, to greater homogeneity in structure, culture and output. Drawing on institutional theory, this paper develops research propositions regarding the nature and scope of corporate social responsibility (CSR) engagement at trade/industry association level. The cases of the water and sewerage and film industries are used in order to test these propositions. The findings suggest that (a) trade associations in more homogeneous industries are more likely to engage with CSR‐related issues; (b) trade associations in industries that face greater external scrutiny and threats to legitimacy are more likely to engage with CSR‐related issues; and (c) trade associations are more likely to engage with those substantive CSR issues that are of greater concern to the industry's most salient stakeholders. The findings also suggest that trade associations may have a greater tendency to engage in symbolic legitimation efforts through CSR if faced with the task of repairing industry legitimacy. 相似文献
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Umsetzung des aktualisierten Expertenstandards - Die sozial- und gesundheitspolitischen Rahmenbedingungen haben sich ver?ndert.
Mehr denn je ist die Sicherstellung der Versorgungskontinuit?t eine wichtige pflegerische Aufgabe. Wie das prozessorientiert
und berufsgruppenübergreifend gelingt, zeigt ein Projekt aus der Berliner Charité. 相似文献
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Anja De Waegenaere Richard C. Sansing Jacco L. Wielhouwer 《Contemporary Accounting Research》2006,23(1):103-131
This paper uses a strategic tax compliance model to examine taxpayer reporting and tax authority audit strategies in an international setting with two tax authorities. The setting features both information asymmetry between the taxpayer and the tax authorities and inconsistent tax transfer‐pricing rules. The latter creates the possibility of each country trying to tax the same income. We study the effect of the probability of transfer‐price rule inconsistency on the strategies and payoffs of the taxpayer and the tax authorities. We find that an increase in the probability of transfer‐price rule inconsistency induces more aggressive auditing by governments. It therefore deters taxpayers from shifting income to the country with the lower tax rate in situations in which the transfer‐pricing rules are consistent, and can either increase or decrease the income reported to the low‐tax‐rate country in cases in which the transfer‐pricing rules are inconsistent. We find that an increase in transfer‐price rule inconsistency could either increase or decrease the taxpayer's expected tax liability and could either increase or decrease the deadweight loss from auditing. Our results call into question the conventional wisdom that the prospect of double taxation due to transfer‐price rule inconsistency increases a firm's expected tax liability and governments' expected audit costs. 相似文献
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Anja Schaefer 《Business Strategy and the Environment》2009,18(5):320-333
This article looks at the relationship between economic regulation, environmental regulation, company strategy and the environment in the UK water and sewerage industry. The regulatory field in this industry, following privatization in 1989, is highly complex and interdependent. The paper presents three case studies of company interpretation of and response to changes in this regulatory field, focusing particularly on the third review by the economic regulator, in 1999, which involved a reduction of the prices companies were allowed to charge their customers. This had significant but complex repercussions for environmental strategy and management in the companies, with different impacts on mandatory and non‐mandatory activities. It also showed in relief the opportunities for building coalitions between companies and the environmental regulator, both in general terms and revolving around specific, local environmental issues and schemes. Companies' strategic direction was also found to have an impact on their response to the regulatory review. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment. 相似文献