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1.
《International Journal of Research in Marketing》2022,39(4):1108-1126
Research on brand transgressions has suggested that when a brand is involved in a transgression and perceived as harmful, consumers will punish the brand. The present research seeks to extend this literature by investigating how having a cute brand logo may reduce consumer punishment of a transgressing brand. Across five experimental studies, this research shows that a brand logo with high (vs. low) levels of cuteness associated with a transgressing brand can motivate consumers to protect the brand from harm, thus reducing consumer punishment of that brand. Notably, such motivations to protect the brand are driven by an incremental belief about the brand’s development. Moreover, the cuteness effect is attenuated in the case of repeated transgressions. Theoretical contributions to the literature on cuteness, brand logo, and brand transgression are discussed, as well as practical implications. 相似文献
2.
Bilodeau Daniel Crémieux Pierre-Yves Jaumard Brigitte Ouellette Pierre Vovor Tsévi 《Journal of Productivity Analysis》2004,21(2):183-199
This research proposes an approach to measure hospital performance based on a generalization of Banker and Morey (1986) and Førsund (1996). This approach considers quasi-fixed inputs explicitly, calculates their implicit cost, and quantifies returns to scale. The performance measure is decomposed into allocative and technical inefficiencies. Based on a very complete data set of Québec hospitals, we find that significant inefficiencies of up to 17% ($700 CAN million) could have been saved through improved performance. Postestimation analyses that include qualitative measures of care suggest that differences in performance are attributable to differences in management or unobservable quality of care rather than patient case mix. 相似文献
3.
王祖书 《辽宁税务高等专科学校学报》2006,18(4):19-21
刑法解释必须严格遵循罪刑法定原则的基本要求进行,不能与罪刑法定原则的基本思想相背离,文章以晚近以来最高司法机关涉税犯罪的司法解释为核心,具体分析了涉税犯罪刑法的司法解释主体不合法、内容不合法、方法不合理等问题。 相似文献
4.
Punishment,counterpunishment and sanction enforcement in a social dilemma experiment 总被引:1,自引:0,他引:1
We present the results of an experiment that explores the sanctioning behavior of individuals who experience a social dilemma.
In the game we study, players choose contribution levels to a public good and subsequently have multiple opportunities to
reduce the earnings of the other members of the group. The treatments vary in terms of individuals’ opportunities to (a) avenge
sanctions that have been directed toward themselves, and (b) punish others’ sanctioning behavior with respect to third parties.
We find that individuals do avenge sanctions they have received, and this serves to decrease contribution levels. They also
punish those who fail to sanction third parties, but the resulting increase in contributions is smaller than the decrease
the avenging of sanctions induces. When there are five rounds of unrestricted sanctioning, contributions and welfare are significantly
lower than when only one round of sanctioning opportunities exists, and welfare is lower than at a benchmark of zero cooperation.
We thank James Andreoni, participants in seminars at Emory University, the University of Wisconsin-Madison, the University
of New South Wales, the University of Sydney, Deakin University, the 2004 North American Regional Meetings of the ESA in Tucson,
Arizona, USA, the 2004 IMEBE Meetings in Cordoba, Spain, and the 2005 SAET meetings in Vigo, Spain, for constructive and helpful
comments. We thank Elven Priour for programming and organization of the sessions. Instructions for the experiment are available
from the authors. 相似文献
5.
针对我国对舞弊的会计师事务所处罚力度明显不够的事实,监管机构应加大处罚力度,在确定合理处罚的基础上选择适当的监管力度,政府监管力度按成本效益原则确定监管费用的最优投入,决定监管机构的规模和大小,并完善相关的机构建设。 相似文献
6.
税务行政处罚的法理探析 总被引:1,自引:0,他引:1
法学意义上的税收是一种金钱给付关系。关于税收的法律关系性质有权利关系说和债务关系说两种观点,不同观点之下对于税务行政处罚的法理有不同的分析。事实上,国家和纳税人之间是一种公法意义上的债权债务关系,税务行政处罚是国家对纳税人不按时履行税收合约的一种惩罚。 相似文献
7.
Claire-Lise Ackermann 《Journal of Marketing Management》2014,30(5-6):529-550
AbstractAttitudes are at the heart of the Theory of Reasoned Action (TRA), but problems in defining and measuring attitudes have contributed to typically low ability to predict behaviour. This article investigates the impact of potential disjuncture between evaluations that an individual externally verbalises (explicit attitudes), and evaluations that are internally held and may exist outside of conscious awareness (implicit attitudes), on the predictive ability of TRA. We study consumers’ attitudes towards eating healthy food and subsequent behaviour in a context of socially consensual behaviour. An Implicit Association Test (IAT) is used to measure implicit attitudes, and these scores are contrasted with self-reported explicit attitude scores. Ninety one participants took part in the study. We found, surprisingly, that implicit attitude has no significant effect on behavioural intention. However, a disjuncture between an individual’s implicit and explicit attitudes, reflecting internal psychological conflict, affected behaviour. 相似文献
8.
In addition to explicit contracts, corporations issue their stakeholders implicit claims, including fair treatment of employees and the promise of continuing service to customers. Corporate value is created by selling these implicit claims for more than it costs to honour them. Recently, a new class of non-investor stakeholders, related to environmental, social and governance (ESG) issues, has arisen. Although many ESG advocates stress their role in creating shareholder value, they do not explain how this value creation occurs. This paper shows that implicit claims provide a critical link that ties non-investor stakeholders and ESG to shareholder value, both its creation and its possible destruction. 相似文献
9.
We experimentally investigate whether third-party punishment is more effective than second-party punishment to increase public goods contribution. In our experiment, third parties first played the standard public goods game and then made punishment decisions as independent bystanders. We find that third parties punished more frequently, severely and less antisocially, resulting in a higher contribution level than that driven by second-party punishment. The third party’s exaggerated emotion towards free riders is proposed to explain their superior punishment effectiveness. 相似文献
10.
Jakub Traczyk 《Journal of Risk Research》2016,19(5):632-644
Methods that are typically used to examine individual differences in risk attitudes (e.g. lotteries, dilemmas, questionnaires) require participants to explicitly declare their willingness to take risk. Therefore, they may be biased by the need for self-presentation or situational characteristics such as time pressure and cognitive constraints that lead to more spontaneous and automatic processing of risk-related information. The aim of this study was to construct an indirect measure of risk attitudes that is free of these methodological limitations. The method based on the Implicit Association Test shows high internal reliability and satisfactory stability over time. It correlates moderately with different explicit measures of risk attitudes that are related to sensation seeking. Finally, it is characterized by a high predictive power. Adding the implicit measure to the set of independent variables representing declarative evaluations of risk attitudes significantly improved the model predicting risky real-life behavior. We argue that the indirect assessment of risk attitudes presented in this paper may be used as an universal measure of people’s risk propensity that is free of biases related to self-presentation and situational factors. 相似文献