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31.
Paul Lampert Klaus Menrad Agnes Emberger‐Klein 《International Journal of Consumer Studies》2017,41(6):618-626
Information on the climate impact of a food product has practically not been communicated in Germany, even though it could provide important acknowledgement of producers’ actions in low‐carbon production. So far, carbon labelling has predominantly been discussed without taking into account German consumers’ opinions (proven by empirical data) on this issue, even though involving the consumer in the considerations of a Carbon Label is essential for its success. Especially the question, if information on the product carbon footprint is a considerable factor within the search process of a purchase decision, was of special interest in this work. To answer these questions, we analysed consumers’ information‐seeking behaviour using an information display matrix (IDM) experiment with 232 participants. The IDM is a process tracing technique which allows to track the information search in a buying process. Our results show that basically the place of origin is the most important criterion for the purchase decision, followed by price and production method (conventional/organic). In contrast, the sustainability information (i.e., carbon footprint and water consumption) are at a low level of importance. Comparing two locally produced products with the help of a multinominal logistic regression‐model, it seems that the group of consumers preferring organic products is influenced in the purchase decision by the carbon footprint information. In summary it can be stated that although some people may be basically interested in carbon labelling of fresh food, the purchase decision would probably be hardly influenced by a carbon label on vegetables at present. The majority of people are more concerned about factors like origin and price so that Carbon Labelling would only be a viable option for a small group of consumers. 相似文献
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33.
Matthias?WissmannEmail author Michael?Knipper Utz?Tillmann Klaus?Mittelbach Ralph?Wiechers Stefan?Genth Klaus?Wiener 《Wirtschaftsdienst》2016,96(1):7-25
Last year saw only a moderate economic upturn, which will continue in 2016. Geopolitical risks and the loss of momentum in the emerging economies are obstacles that may hinder a positive trend in exports. However, the falling crude oil price and the low euro currency rate give hope for better prospects. On the domestic front, there is a strong focus on the digitisation of all sectors. Meanwhile, many problems result from the low level of investments and the high energy costs resulting from the energy transition. The insurance industry views the low-yield environment, which greatly intensified last year, as its main challenge in 2016. 相似文献
34.
Marcia Dutra de Barcellos Athanasios Krystallis Maria Stela de Melo Saab Jens Oliver Kügler Klaus G. Grunert 《International Journal of Consumer Studies》2011,35(4):391-402
Consumers worldwide are increasingly concerned with sustainable production and consumption. Recently, a comprehensive study ranked 17 countries in regard to their environmentally friendly behaviour among consumers. Brazil was one of the top countries in the list. Yet, several studies highlight significant differences between consumers' intentions to consume ethically, and their actual purchase behaviour: the so‐called ‘Attitude‐Behaviour Gap’. In developing countries, few studies have been conducted on this issue. The objective of this study is therefore to investigate the gap between citizens' sustainability‐related attitudes and food purchasing behaviour using empirical data from Brazil. To this end, Brazilian citizens' attitudes towards pig production systems were mapped through conjoint analysis and their coexistence with relevant pork product‐related purchasing behaviour of consumers was investigated through cluster analysis. The conjoint experiment was carried out with empirical data collected from 475 respondents surveyed in the South and Center‐West regions of Brazil. The results of the conjoint analysis were used for a subsequent cluster analysis in order to identify clusters of Brazilian citizens with diversified attitudes towards pig production systems, using socio‐demographics, attitudes towards sustainability‐related themes that are expected to influence the way they evaluate pig production systems, and consumption frequency of various pork products as clusters' background information. Three clusters were identified as ‘indifferent’, ‘environmental conscious’ and ‘sustainability‐oriented’ citizens. Although attitudes towards environment and nature had indeed an influence on citizens' specific attitudes towards pig farming at the cluster level, the relationship between ‘citizenship’ and consumption behaviour was found to be weak. This finding is similar to previous research conducted with European consumers: what people (in their role of citizens) think about pig production systems does not appear to significantly influence their pork consumption choices. Improvements in the integrated management of this chain would better meet consumers' sustainability‐related expectations towards pig production systems. 相似文献
35.
This paper addresses the optimal design of risk sharing arrangements in reinsurance contracts with asymmetric information concerning the primary insurer’s behavior. The latter usually has significant unobservable discretions, for instance with respect to risk selection, implying a moral hazard problem. We show that the existence of moral hazard strongly affects the characteristics of the reinsurance indemnification rule, i. e. the connection between the level of losses and the indemnity, which is specified in the contract. For this analysis, a standard model framework from the theory of optimal reinsurance with perfect information is modified by the assumption that the primary insurer has unobservable control of the probability distribution of the extent of losses. In particular, the solution indicates that for this situation, a Pareto-optimal indemnity rule is less steep, and therefore the primary insurer’s share in a marginal increase of the loss is greater, compared to the case of complete information. A deductible, however, turns out not to be a suitable approach in this context. 相似文献
36.
Empirical studies provide evidence that bank capital ratios exceed regulatory requirements. But why do banks maintain capital levels above regulatory requirements? We use data for more than 2,600 banks from 10 European countries to test recent theories suggesting that competition incentivises banks to maintain higher capital ratios. These theories also predict that banks that engage in arm's length lending have lower capital ratios, and that shareholder rights and deposit insurance characteristics affect capital ratios. Consistent with these theories, our evidence robustly indicates that competition increases capital holdings. Banks that lend at arm's length exhibit lower capital ratios, whereas banks in countries with strong shareholder rights operate with higher capital ratios. We also show some evidence that generous deposit protection schemes that exclude non‐deposit creditors are associated with higher capital ratios. Our results have important policy implications. First, while the traditional view suggests imposing restrictions on bank activities in order to restrain competition, our analysis indicates the opposite, even after adjusting the regressions for risk‐taking. Second, weak shareholder rights undermine market forces that would otherwise encourage banks to hold higher capital ratios. 相似文献
37.
Inter-firm accounting techniques such as open-book accounting (OBA) have been described as an important means for effectively managing costs in buyer–supplier relationships and for improving relationship quality. However, disclosing cost data also implies for the supplier the risk that the buyer uses the data during price negotiations to pressure the supplier's profit margin. To date, there is sparse empirical evidence addressing the extent to which cost-data disclosure does affect the supplier's perception of the exchange relationship. This study addresses this gap by investigating the impact of OBA on supplier relationship satisfaction. The findings indicate that OBA may negatively affect supplier relationship satisfaction and thus represents a potential risk to cooperation. The results further suggest that effective safeguards against opportunistic behavior, such as relational social norms, significantly attenuate the negative effect of OBA on supplier relationship satisfaction. 相似文献
38.
Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta‐analysis 下载免费PDF全文
Klaus Derfuss 《Abacus》2015,51(2):238-278
Extant findings regarding how context variables relate to participative budgeting and the evaluative use of accounting performance measures (APM) are contradictory. Unlike previous reviews of such findings, this empirical article uses a meta‐analysis to examine the relations of context variables with participative budgeting or evaluative use of APM to determine (i) how the variables relate and (ii) which factors might cause between‐correlation variance, such as statistical artefacts or moderating influences of variable measures, sample selection, or industry differences. All meta‐analyses are based on rather small samples. Three groups of context variables emerge. First, some relate significantly and homogeneously to participative budgeting or evaluative use of APM; these direct relations should be considered explicitly in further studies. Second, for some variables, the relations are homogeneous but not significant, such that they are neither simple nor direct. Third, substantial variance exists in the correlations for some context variables; these relations are contingent on other influences. Industry differences and sample selection explain some inconsistencies in exploratory moderator analyses and should receive additional research attention. 相似文献
39.
Francesco Grigoli Alexander Herman Klaus Schmidt‐Hebbel 《Review of Development Economics》2017,21(4):1255-1280
Private saving and economic growth are intimately linked, and low saving rates in Latin America and the Caribbean (LAC) have often been held responsible for disappointing growth in the region. Thus, identifying factors that spur saving is critical. This paper surveys previous empirical studies on LAC, highlighting contradictions, omissions and in some cases inconclusiveness of findings. Relying on a large dataset and a nested econometric framework, it analyzes private saving patterns and explores the role of its determinants in LAC, across LAC sub‐regions and compared with other regions. While the results highlight great heterogeneity in private saving rates within LAC and compared with the rest of the world, saving determinants are broadly the same notwithstanding some differences in sensitivity and contributions' sizes, and include its lag, income, demographics and public saving. 相似文献
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