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1 – 10 of over 183000Pilar García-Gómez, Erik Schokkaert and Tom Van Ourti
Most politicians and ethical observers are not interested in pure health inequalities, as they want to distinguish between different causes of health differences. Measures of…
Abstract
Most politicians and ethical observers are not interested in pure health inequalities, as they want to distinguish between different causes of health differences. Measures of “unfair” inequality – direct unfairness and the fairness gap, but also the popular standardized concentration index (CI) – therefore neutralize the effects of what are considered to be “legitimate” causes of inequality. This neutralization is performed by putting a subset of the explanatory variables at reference values, for example, their means. We analyze how the inequality ranking of different policies depends on the specific choice of reference values. We show with mortality data from the Netherlands that the problem is empirically relevant and we suggest a statistical method for fixing the reference values.
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Ian Burt, Linda Thorne and Jay Walker
We investigate how different cognitive conceptualizations of reference point and tax withholdings jointly influence aggressive tax filing. We utilize a field study with responses…
Abstract
We investigate how different cognitive conceptualizations of reference point and tax withholdings jointly influence aggressive tax filing. We utilize a field study with responses captured from actual taxpayers immediately after filing their returns. Consistent with both prospect theory and mental accounting perspectives, we hypothesize and find evidence that more aggressive filing decisions depend on mental categorization of whether taxpayers expect a tax refund or owe additional taxes relative to their expected asset position (EAP). We find a joint and additive impact of EAP with a cognitive link made between taxes and the categorization of amounts owed. Our findings suggest that more aggressive filing behavior is found in taxpayers in a tax loss position relative to their EAP and in those that do not separately categorize taxes owing from their own resources. By highlighting the importance of EAP and the cognitive separation of taxes owed, we provide insight for revenue agencies to use cognitive framing strategies to mitigate aggressive taxpayer behavior. The cognitive framing of EAP may be influenced by the use of installment payments and tax withholdings, but also may be affected by communications that alter taxpayers' expectations of taxes owed.
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Hyunseok Jang, Songyon Shin, Myonggi Hong and Young-Shin Choi
The purpose of this paper is to test the dual frames of reference theory. For the test, the reference point hypothesis examines whether the difference in the quality of social…
Abstract
Purpose
The purpose of this paper is to test the dual frames of reference theory. For the test, the reference point hypothesis examines whether the difference in the quality of social conditions between the home and host countries determines the variations of immigrants’ trust in the institutions of their host country.
Design/methodology/approach
By using hierarchical linear modeling analysis, the current study examines whether “difference of homicide rate from South Korea” or “difference of level of democracy from South Korea” influences immigrants’ confidence in the police. Using data collected from nine different immigrant groups in South Korea, the current study examined both country-level factors as well as individual-level factors.
Findings
According to the analysis results, the difference of level of democracy from South Korea significantly influenced immigrants’ confidence in the South Korean police. Specifically, when immigrants came from democratically under-developed countries, they showed a relatively high level of confidence in the South Korean police.
Originality/value
Confidence in the police among the first generation of immigrants has recently attracted increasing attention. However, no previous studies have examined immigrants’ confidence in the police within an Asian country. Thus, the current study might contribute to generating better police performances toward first-generation immigrants who tend to be discriminated against and are also vulnerable to various forms of victimization because of their new status in a new society.
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Claudio Mancilla and José Ernesto Amorós
The purpose of this paper is to study the differentiated impact of factors that influence the propensity to entrepreneur in a sample of people in Chile. A distinction is made…
Abstract
Purpose
The purpose of this paper is to study the differentiated impact of factors that influence the propensity to entrepreneur in a sample of people in Chile. A distinction is made between individuals that live in primary cities and secondary cities. The differentiating factors are socio‐cultural aspects (reference models – positive examples of entrepreneurs – and perception of social fear of failure) and the gender of the individual.
Design/methodology/approach
For the research data from the survey used in Chile by the Global Entrepreneurship Monitor for the years 2010 and 2011 were used. A logit model was used to determine the differentiated impact of the analysed factors and interactions were done using the method proposed by Corneliâen and Sonderhof (2009).
Findings
These showed that the fact that an individual lives in a secondary city decreases his entrepreneurship probability. The positive impact that the reference models have is weaker in women. Contrary to what was expected, the negative impact of the fear of failure perception is weaker in women.
Practical implications
These results have the implications to suggest focused public policies and differentiations that consider the socio‐cultural, territorial (focused in cities) and gender aspects.
Originality/value
The research contributes by giving empirical evidence of the existence of the negative impact of living in a secondary city and of differentiated effects of socio‐cultural factors from the gender perspective.
Propósito
el objetivo general de este trabajo es estudiar el impacto diferenciado de factores que influyen en la propensión a emprender en una muestra de individuos en Chile. Se distingue entre individuos que viven en ciudades principales y ciudades secundarias. Los factores diferenciadores son aspectos socioculturales (modelos de referencia – ejemplos positivos de emprendimiento – y percepción de miedo social al fracaso) y el género de los individuos.
Metodología
para llevar adelante la investigación se utilizaron los datos provenientes de la encuesta aplicada en Chile por el Global Entrepreneurship Monitor (GEM) para los años 2010 y 2011. Se aplicó un modelo logit para determinar el impacto diferenciado de los factores analizados y se realizaron interacciones utilizando el método propuesto por Cornelißen y Sonderhof (2009).
Resultados
indican que el hecho de que un individuo viva en una ciudad secundaria disminuye su probabilidad de emprendimiento. El impacto positivo que tienen los modelos de referencia es más débil en mujeres. Contrario a lo esperado, el impacto negativo que tiene la percepción de miedo al fracaso es más débil en mujeres.
Implicaciones
estos resultados tienen implicaciones para sugerir políticas públicas focalizadas y diferenciadas que consideren aspectos socioculturales, territoriales (focalizadas en ciudades) y de género.
Originalidad/valor
el trabajo contribuye a aportar evidencia empírica de la existencia del impacto negativo de vivir en una ciudad secundaria y de efectos diferenciados de factores socioculturales desde el punto de vista del género.
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Shruti Gupta and Denise T. Ogden
The purpose of this paper is to draw on social dilemma theory and reference group theory to explain the attitude‐behavior inconsistency in environmental consumerism. This research…
Abstract
Purpose
The purpose of this paper is to draw on social dilemma theory and reference group theory to explain the attitude‐behavior inconsistency in environmental consumerism. This research seeks to better understand why, despite concern towards the environment (attitude), consumers fail to purchase environmentally friendly or green products (behavior).
Design/methodology/approach
A survey instrument was developed that used scales to measure eight independent and one dependent variable. In addition, socio‐demographic data were also collected about the study participants. To discriminate between green and non‐green buyers, classification with discriminant analysis was used.
Findings
The framework presented contributes to the environmental consumerism literature by framing the attitude‐behavior gap as a social dilemma and draws on reference group theory to identify individual factors to help understand the gap and suggest ways in which to bridge it. Results from the study reveal that several characteristics of the individual – trust, in‐group identity, expectation of others' cooperation and perceived efficacy – were significant in differentiating between “non‐green” and “green” buyers.
Practical implications
The results of the study offer several managerial implications. First, marketers should reinforce the role trust plays in solidifying collective action. Second, because of the strong influence of reference groups in green buying, marketing communications managers should use spokespeople who are relatable. Third, the study showed that expectation of others' cooperation significantly identifies green buyers. Fourth, to address the perception of personal efficacy, it is important that green marketers emphasize the difference that individual action makes for the collective good.
Originality/value
The research draws on both social dilemma and reference group theories to investigate the determinants of and the mechanisms to explain the rationale behind the attitude‐behavior gap as it pertains to a specific environmental issue – energy conservation.
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Xiangqian Sheng, Wenliang Fan, Qingbin Zhang and Zhengling Li
The polynomial dimensional decomposition (PDD) method is a popular tool to establish a surrogate model in several scientific areas and engineering disciplines. The selection of…
Abstract
Purpose
The polynomial dimensional decomposition (PDD) method is a popular tool to establish a surrogate model in several scientific areas and engineering disciplines. The selection of appropriate truncated polynomials is the main topic in the PDD. In this paper, an easy-to-implement adaptive PDD method with a better balance between precision and efficiency is proposed.
Design/methodology/approach
First, the original random variables are transformed into corresponding independent reference variables according to the statistical information of variables. Second, the performance function is decomposed as a summation of component functions that can be approximated through a series of orthogonal polynomials. Third, the truncated maximum order of the orthogonal polynomial functions is determined through the nonlinear judgment method. The corresponding expansion coefficients are calculated through the point estimation method. Subsequently, the performance function is reconstructed through appropriate orthogonal polynomials and known expansion coefficients.
Findings
Several examples are investigated to illustrate the accuracy and efficiency of the proposed method compared with the other methods in reliability analysis.
Originality/value
The number of unknown coefficients is significantly reduced, and the computational burden for reliability analysis is eased accordingly. The coefficient evaluation for the multivariate component function is decoupled with the order judgment of the variable. The proposed method achieves a good trade-off of efficiency and accuracy for reliability analysis.
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KEITH F. PUNCH and BARRETT E. SHERIDAN
This paper examines the relationship between the reference group, influences of parents, teachers and peers, and the vocational aspirations of secondary school students, taking…
Abstract
This paper examines the relationship between the reference group, influences of parents, teachers and peers, and the vocational aspirations of secondary school students, taking account of differences in sex, social class, mental ability and home environment. It uses a sample of 704 student, of ages 16 and 17 years, drawn from four metropolitan senior high schools in Western Australia. Regression analysis indicates that approximately two‐thirds of the variance in boys' vocational aspirations, and half the variance in girls' vocational aspirations, is accounted for by a model which uses as predictors social class, mental ability, home environment, teacher and parent expectations and peer aspirations. Further analysis, using step‐wise techniques, shows that the influences of parents and teachers—in that order—are most important, as intervening variables, between the contextual variables of social class, mental ability and home environment, and the dependent variable of aspirations.