我国个人所得税后续改革中必须考虑的若干问题

我国工资薪金个人所得税扣除额宜实行分地区浮动制度,而扣除额的调整必须与扣除方式的改革相结合才具有实质意义。从目前的征管实践来看,加强个人所得税管理、有效控制税源是确保改革目标实现的关键。此外,单纯追求个人所得税的公平功能而忽视其效率的作用,对我国社会政治经济的发展将产生不利的影响,也不符合改革的目标。     

个人形象设计的人群经济宏观分析

文章从个人形象设计的角度出发,分析了其在现代经济学中的意义。个人形象设计的宏观经济学呈现了人的历史社会的新的机制。现代"人"的形象设计与经济学存在着"隐喻"关系,个人形象设计成为一种经济学方法,通过绘画、诗歌、建筑、仪式等为背景的产业进行分类,并依据现代产业、人群、交流,形成宏观经济视野。因此,形象设计是经济学的属性回归,也是一种人的经济学行为模式,更是将形象作为人的发展经济学的生动传播。     

Emerging bicycle tourism and the theory of planned behavior

In this study, we investigated the process of travelers’ decision formation for bicycle touring as a form of sustainable tourism activity. We extended the theory of planned behavior (TPB), using personal norm and past behavior as predictors and the attractiveness of unsustainable alternatives as a moderator. Results of the modeling comparison showed that our extended TPB model was superior to the original TPB in predicting intention. Our results from the structural analysis revealed that the hypothesized paths linking attitude, subjective norm, perceived behavioral control, personal norm, and intention were supported; and personal norm significantly mediated the impact of subjective norm on intention. Moreover, our proposition that bicycle travelers’ decision-making process would differ based on their level of the attractiveness of unsustainable alternatives was generally supported. Overall, our results help us clearly understand the role of volitional and non-volitional processes, personal norm, past behavior, and the attractiveness of unsustainable alternatives in explaining the intention formation of bike traveling.     

Cultural Differences in Online Community Motivations: Exploring Korean Automobile Online Brand Communities (KAOBCs) and American Automobile Online Brand Communities (AAOBCs)

To gain a better understanding of online brand communities, this study has examined why people joined in online brand communities and whether there were some differences in the motivations of Internet users based on different cultures. Open-ended questions were asked to the community members from both South Korean Automobile Online Brand Communities (KAOBC) and American Automobile Online Brand Communities (AAOBC) in the first stage and then generated and utilized an online survey for the study. The study found that KAOBC members tended to have a stronger social network, business, and communication motivations than AAOBC members. As a primary motivation, information seeking is the strongest motivation for members of both KAOBC and AAOBC. They had a similar level of information motivation.     

Conceptualizing the brand in social media community: The five sources model

The emergence of social media is challenging the ways that marketing academics and practitioners conceptualize and manage brands. This research explores the consumers׳ specific motivations for the purpose and structure of the consumption of brands in social media community. Keeping the evolving economic relevance of social consumption in mind, the resulting conceptual model has been designed to give a better understanding of the unique branding opportunities and relationships that social media present to brand managers. The research employs a triangulated method that includes a social media-based Facebook focus group and face-to-face interviews. The findings suggest that consumers expect some very specific two-way interactions with brands and that social media may be the only way to effectively deliver these demands. This study identifies five core drivers of brand consumption in a social media community articulated in the Five Sources Model: functional, emotional, self-oriented, social and relational. These core drivers represent unique opportunities for brands to enhance their relationships with their customers and to increase the likelihood of an active and beneficial online community built around their brands. Future research implications are discussed.     

Fear of climate change consequences and predictors of intentions to alter meat consumption

Reducing or altering meat consumption has the potential to significantly lower the impact humans have on climate change. Consumers, however, are unlikely to break their food habits unless they are aware of the problem and motivated by the solutions. Fear appeals are often used to overcome this, however, their effectiveness in the context of meat reduction and climate change is unclear. Given the widespread use of fear appeals in information policy, it is important to understand more. The aim of this study was to explore fear—or more specifically—the danger control process in a climate change—food context in order to understand the factors which motivate consumers to reduce or alter their meat consumption. Using a stratified random sample of 222 respondents in Southern Sweden, we develop a model for predicting intentions to adopt specific and general actions to reduce or alter meat consumption. Our results suggest that the general key to motivating consumers is through increasing their self-efficacy towards adopting meat alternatives and educating them on the importance their actions have in reducing the threat. We also found that appraising the threat to self (or those close) was significant, but surprisingly the effect size was greater when the threat concerned others (e.g. others in impoverished nations, animals).     

Purchasing natural personal care products in the era of fake news? The moderation effect of brand trust

Natural personal care products are gaining popularity due to their benefits in terms of health and well-being. However, consumers are wary of these products and are guided by the fake news circulating about them. Since natural product consumption offers several personal and environmental benefits, it would be worthwhile to understand consumers’ tendency to let fake news influence their consumption decisions. Accordingly, the current study examined the association of fake news and purchasing behaviour towards natural personal care products, utilising Stimulus-Organism-Behaviour-Consequence (SOBC) as the theoretical framework. The study proposed openness to change as the stimulus, perceived benefits and perceived risks as organismic internal states, purchase intentions as the behaviour, and the propensity of believing and acting on fake news as the consequence, which is further associated with system trust. The model was tested by analysing data collected from 390 existing consumers, considering the moderation effect of brand trust and controlling the effect of age and gender. The findings confirmed that openness to change is associated with perceived benefits and risks. Furthermore, perceived benefits and system trust are associated with purchase intentions, which are, in turn, associated with the propensity of believing and acting on fake news. The study presents several novel contributions to theory and practice.     

投资者动机对众筹投资决策的影响

基于慈善理论,投资者动机分为内源动机、外源动机和提升声誉动机,这些动机既能影响众筹投资者的投资决策,也会相互影响。本文借助"众筹网"的投资数据,对投资者进行分类,考察投资者动机对众筹决策的影响。研究结果显示外源动机投资者、提升声誉动机投资者的投资金额更高;进一步探究内源动机与声誉动机的相互影响,结果显示二者负相关,内源动机投资者更关注内心满足,而对声誉需求较少。该研究可以辅助筹资者设置项目内容吸引不同动机投资者,并帮助众筹平台优化服务,从而提高项目融资效率和成功率。     

Consumer experiences,attitude and behavioral intention toward online food delivery (OFD) services

Prior research has mostly examined consumer attitudes toward online services/retailing in general and a few researchers have addressed consumer experiences with online food delivery (OFD) services. The purpose of this study is to examine the structural relationship between convenience motivation, post-usage usefulness, hedonic motivation, price saving orientation, time saving orientation, prior online purchase experience, consumer attitude and behavioral intention towards OFD services. The study proposes an integrative theoretical research model based on the Contingency Framework and Extended Model of IT Continuance. 224 valid questionnaires were collected to empirically test the research model using the partial least square (PLS) path modeling approach. The results imply that the proposed hypotheses were supported, except for the relationship between prior online purchase experience and post-usage usefulness. Practical implications and limitations are discussed.     

Health and cosmetics: Investigating consumers’ values for buying organic personal care products

In investigating consumers’ intentions to re-purchase organic personal care products (PCP), this study extends the theory of planned behaviour by including perceived value dimensions as the antecedents of attitude in the model. The findings revealed that most of the hypothesised relationships linking the consumer perceived value constructs (namely, health, safety, hedonic and environmental) with attitude towards the rebuying of organic PCP, were supported. Also, better product knowledge about organic PCP would lead to more positive attitudes towards re-purchasing the product. In contrast, social value was not important in predicting attitude. Similarly, the influence of subjective norm on rebuying intention was not supported. In terms of ranking of importance with regards to prediction of re-purchasing intention, attitude was the most important predictor followed by perceived behavioural control, product knowledge, hedonic value, environmental value and safety value.