How price complexity takes its toll: The neglected role of a simplicity bias and fairness in price evaluations

Marketing managers commonly employ complex price plans. Surprisingly, limited and conflicting evidence reports how customers perceive and react to complex prices. This study examines perceptions about price complexity and shows that customers tend to prefer simple prices. Two experimental studies show that perceived price complexity negatively affects customer perceptions of price fairness and influences product choice because customers negatively evaluate the transparency of the firm's pricing practices and infer higher total prices. Customers comparing alternate offerings may therefore prefer simple over complex prices, even when the latter are less expensive. Study results suggest limiting price plan variations positively affects customer inferences about transparency and fairness, and thus customer choice.     

公平关切下闭环供应链差别定价决策

针对零售商和第三方回收商具有公平关切的情形,研究由制造商主导的三级供应链成员及整个系统的差别定价最优决策。分析了零售商以及第三方回收商公平中性和公平关切两种情形的决策模型。研究发现:零售商以及第三方回收商的公平关切行为最终会造成各自利润的损失,并且对整条供应链利润也是不利的,而这样的公平关切行为对制造商来说却是有利的。同时当公平关切程度较弱时,对整条闭环供应链系统是不利的;而当公平关切程度较强时,对整条闭环供应链系统是有利的。     

地区间税收竞争与税收转移制度研究

税收竞争分为正当竞争和不正当竞争,后者是地方政府滥用税收优惠或变相利用财政奖励手段吸引其他地区创造的税收转移,获得了本不属于本地所创造的税收。不正当税收竞争不仅使创造税源的地区税收流失,破坏全国统一的税收秩序,危害区域间税收公平,而且也为企业偷漏税行为埋下了制度温床。通过探讨地区间不正当税收竞争表现形式、危害及其纠正措施,认为完善地区间的税收分配机制要健全企业总部与基地间税收分享机制,严格清理规范全国税收制度,加强税收转移监控,修订税收征管法和明确国内税收管辖权制度等。     

组织公平视角下国有商业银行核心竞争力培育机制研究

现代商业银行的竞争本质上是核心竞争力的竞争。组织公平对国有商业银行核心竞争力的成长具有促进作用,但有待深化和完善。基于二级分行的样本数据,借助结构方程模型,采用经验性研究揭示二级分行组织公平对核心竞争力的微观促进机理,发现优势促进的路径和不足之处,为国有商业银行公平激励机制的设计和实施提供理论借鉴,从而推进核心竞争力培育的进程。     

Supply chain decisions under asymmetric information with cost and fairness concern

ABSTRACT

The two-echelon supply chain including single supplier and single retailer is set, and we study the compact of asymmetric information on the decisions in the supply chain when the both supplier’s private cost information and retailer’s private fairness-concern information are asymmetry between the supply chain members, so as to study the effect of misreporting behavior and fairness concern on the supply chain. By mathematical model derivation and numerical analysis, we prove that the misreporting behavior of supplier will intensify the unfair distribution of supply chain and thus make the supply chain operation further deviate from the optimal condition.     

初次分配与再分配理论的再认识

初次分配不只是具有提高效率的功能，而且也有促进公平的作用；再分配注重公平，但是也不能忽视它的效率效应。通过不断完善市场、促进市场均衡和健全法律、法规，初次分配在提高效率的同时，能够促进公平；再分配在促进公平的同时，因为能够调动劳动者的积极性，也能发挥它的效率效应。     

Fairness of prices,user fee policy and willingness to pay among visitors to a national forest

Imposing user fees in Nature-Based Tourism (NBT) contexts has been a controversial issue. Based on the notions of justice and fairness, this study extended previous work examining the relationship between attitudes toward user fees and spending support. In a proposed structural model of price fairness, fee spending support, and willingness to pay (WTP), this paper identified the antecedents of WTP user fees, and empirically examined to what extent the data fit the model. Furthermore, the moderating role of place attachment in the model was investigated by using multiple-group structural equation modeling. Subjects (n = 562) were recreational tourists to a forest area in the southeast U.S. Results revealed that spending support partially played a mediating role in the relationship between perceived price fairness and WTP user fees. A multiple-group invariance test also demonstrated that while the degree of place identity moderated the effect of price fairness on spending support, the degree of place dependence did not influence the relationships among the antecedents of WTP.     

Identifying Client Fairness Criteria in Income Tax Services

Abstract

Organizational justice (i.e., fairness) has been an important construct in the management literature. Employee perceptions of the fairness of outcomes and procedures have been found to have important attitudinal and behavioral consequences. Fairness has more recently been studied in service industries. However, client perceptions of fairness in accounting services have yet to be explored. It is likely that fairness perceptions are particularly salient in income tax return services. In an exploratory study, we sought to identify the types of experiences that trigger these clients' perceptions of fairness. The results suggest some common criteria that can help CPAs and their firms mitigate the potential negative consequences of client perceptions of unfairness. Regression analyses were also used to determine the most significant predictors of client satisfaction with the overall service and global perceptions of fairness.     

Minority Shareholders and Auditors: A Brief History of a Litigious French Merger

The case of a French merger can be used to better understand the nature of conflicts of interest and cognitive conflicts between accountants, shareholders, lawyers and judges. This is especially the case when exchange ratios are unfairly established. When caught in a situation of asymmetric information, minority shareholders try to obtain more information about the auditors' report through judicial proceedings. The financial knowledge possessed by the judge then becomes a necessary condition for shareholders to be protected.     

论我国西部地区基层人民法院独立审判与司法公正

"公正与效率"是21世纪人民法院的工作主题,独立审判是我国宪法规定的一项基本原则,是实现司法公正的根本前提,而独立审判的实现需有一系列的司法制度来保证。根据我国西部地区社会政治经济现实,目前应从以下三个大的方面加大司法改革力度:法院独立;独立审判;法官独立。司法改革的价值取向是司法公正,司法公正的前提是独立审判。法院独立、审判独立、法官独立是实现独立审判的必由之路,是迈向法治国家的第一步。