Search results

While research evidences how customers’ emotions can influence their consumer experience, understanding of how employees’ displayed emotions affect the customer service experience is more limited. Drawing on affect transfer theory, the authors test for the mediating role of attitude towards the employee, which is proposed to mediate the effect of employees’ displayed emotion on customers’ satisfaction with recovery. As service recovery entails a critical service experience in which emotions can easily rise, this paper aims to highlight the pivotal role of employee-displayed emotions during service recovery.

A scenario-based experiment in the context of an airline service failure recovery (3 × 2 between-subjects design) manipulates frontline employees’ emotions (anger vs happiness vs no specific emotion) and the quality of the solution (bad vs good).

Employees’ displayed emotions directly affect attitude towards the employee and indirectly affect service recovery satisfaction. Moreover, attitude towards the employee is affected more by the employee’s displayed emotion when the solution offered is bad compared to good.

Employees’ emotions displayed during service recovery can enhance or damage service recovery strategies. Employees should control for negative emotions in the case of service failure, especially when unable to provide a good solution.

Emotions displayed by employees can influence the customer’s service recovery evaluations. There is an interesting interaction between the quality of the solution and employees’ displayed emotions. Additionally, the mantra of “service with a smile” may not be valid in the case of service recovery: rather, employees should avoid displaying negative emotions.

A pesar de que la literatura ha demostrado la importancia que tienen las emociones en los consumidores, se sabe poco acerca de cómo influyen las emociones de los empleados. Basándonos en la teoría de la transferencia de afecto, testamos el papel mediador de la actitud hacia el empleado. Ésta se propone como mediadora del efecto que tiene la emoción mostrada por el empleado en la satisfacción del cliente. Este trabajo resalta el papel fundamental de las emociones mostradas por el empleado durante la recuperación del servicio.

Experimento (3x2 entre sujetos) basado en el fallo de una aerolínea. Se manipulan las emociones del empleado (enfado vs alegría vs ninguna emoción específica) y la calidad de la solución (mala vs buena).

Las emociones mostradas por los empleados afectan directamente a la actitud hacia el empleado e indirectamente a la satisfacción con la recuperación del servicio. La actitud se ve más afectada por la emoción mostrada por el empleado cuando la solución ofrecida es mala.

Las emociones mostradas por los empleados pueden contribuir o dañar las estrategias de recuperación del servicio. Los empleados deben controlar las emociones negativas, especialmente cuando no pueden ofrecer una buena solución.

Las emociones mostradas por los empleados influyen en la recuperación del servicio. Existe interacción entre la calidad de la solución y la emoción del empleado. Además, la consigna de “atender al cliente con una sonrisa” puede no ser válida en este contexto, siendo más relevante que los empleados no muestren emociones negativas.

虽然研究证明了顾客的情绪如何影响他们的消费体验, 但对员工所表现出的情绪如何影响顾客服务体验的理解却比较有限。借鉴情感转移理论, 我们测试了对员工态度的中介作用, 提出了员工表现出的情绪对客户对服务补救满意度影响的中介作用。由于服务补救涉及情绪容易上升的关键服务体验, 本文强调了员工表现出的情绪在服务补救过程中的关键作用。

在航空公司服务故障补救的背景下, 一个基于场景的实验（3x2主体间设计）操纵了一线员工的情绪（愤怒vs快乐vs无特定情绪）和解决方案的质量（差vs好）。

员工表现出来的情绪直接影响顾客对员工的态度, 间接影响对服务补救的满意度。此外, 当所提供的解决方案质量是差的, 而不是好的, 顾客对员工的态度受员工所表现的情绪的影响更大。

员工在服务补救过程中表现出来的情绪可以增强或破坏服务补救策略。在服务失败的情况下, 员工应该控制消极的情绪, 特别是在无法提供一个好的解决方案时。

员工表现出来的情绪会影响顾客的服务补救的评价。解决方案的质量和员工表现的情绪之间存在着有趣的互动。此外, “微笑服务 “的口号在服务补救的情况下可能是无效的：相反, 员工应该避免表现出负面情绪。

For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light on the top researchers, approaches, conclusions, theoretical and empirical gaps, and upcoming issues of transfer pricing research over the previous nine years through a methodical analysis of 29 research publications from the Scopus database (2014–2022). To help graduate students pursue further degrees in this area, such as a master's, thesis or PhD, this study will highlight five research issues.

This essay looks at five significant areas of tax avoidance and transfer pricing research. Some of these issues include determining the impact of transfer pricing regulations on various types of multinational corporations, assessing the effectiveness of transfer pricing regulations in preventing tax evasion, examining various policy options and determining the impact of transfer pricing on other economic outcomes using a systematic literature review.

The findings of this review demonstrate the need for transfer pricing research to look more closely at transfer pricing as a tool for business in addition to compliance and tax management.

This analysis concludes with future directions for transfer pricing research.

The purpose of this study was to conduct a comprehensive analysis of the impact and its mechanism on the transfer of agricultural labor forces in the surrounding areas resulting from the establishment of a natural reserve, which holds great significance. The significance of this analysis is on the ecological protection of the natural reserve and the coordinated development of local social economy.

This study first performs an analysis on the impact and its mechanism on the establishment of the natural reserve on the transfer of agricultural labor forces from two aspects, which are push and pull factors. Then, based on county panel data in Jiangxi Province from 1995 to 2012, this study builds a generalized difference-in-difference model and performs an empirical study on the impact, heterogeneity and its mechanism on the establishment of the natural reserve on the transfer of agricultural labor forces.

The empirical analysis reveals that the establishment of natural reserves would significantly promote the transfer of agricultural labor forces to non-agricultural sectors. The robust test and placebo test with changed estimation methods verify the robust of the result. The result passes the parallel trend test and shows that the impact is most significant within one year after the implementation of the policy. From the mechanism analysis, the impact mainly comes from the “push” effect brought by the restricted development of agricultural production and primary industry on agricultural labor forces, and the “pull” effect brought by the development of local tertiary industry.

The conclusion of this study enriches the understanding of the internal mechanism between the establishment of natural reserves and the transfer of agricultural labor forces from the push and pull factors, and can provide reference for formulating policies to promote the coordinated development of natural reserve construction and regional social economy.

This study aims to investigate the merits of the unified model of task-specific motivation (UMTM) in predicting transfer of training and to investigate (relationships between) changes in UMTM components over time. In doing so, this study takes the multidimensionality of transfer motivation into account.

The authors collected data among 514 employees of the judiciary who filled in the UMTM questionnaire directly after the training and after three weeks. The data were analyzed by means of structural equation modelling.

The outcomes show that transfer motivation predicts transfer intention and transfer of training over time. Moreover, the study shows that (change in) transfer motivation is predicted by (change in) personal and contextual factors identified by the UMTM as antecedents of motivation.

This study describes the first longitudinal evaluation of the UMTM in the literature and shows its applicability for predicting transfer of training. It is also one of the few studies that investigate transfer motivation multidimensionally and the role it plays for transfer of training. As such, this study informs other transfer of training models about the nature of transfer motivation and how transfer of training could be predicted.

Based on flow theory, the purpose of this paper is to explain why the use of mobile advergames can enhance players’ brand perceptions and purchase intentions, as well as the factors that affect players’ flow experience.

Data from 212 participants who played a mobile advergame was analysed. Structural equation modelling with PLS was used to test the research model.

The results reveal that challenge, interactivity, focused attention and telepresence significantly influence the flow experience while playing mobile advergames. Results also show that the greater the flow, the more positive the attitude towards the featured brand and the greater the purchase intention.

The findings of this study are important for advertising practitioners and advergames developers as understanding the key game features that promote flow is crucial to designing engaging mobile advergames that persuade players most.

This study contributes to the literature in two ways. First, it provides new insights into the effectiveness of mobile advergames, which is an under-researched area. Second, it offers a conceptual framework based on flow theory for understanding why the use of mobile advergames can enhance players’ brand perceptions and purchase intentions.

Transfer motivation has been identified as a pivotal factor influencing transfer of training. However, the role of training content has often been overlooked as explanatory variable for the rate of transfer motivation. This study aims to examine to what extent experiences in transfer motivation and its personal and contextual antecedents depend on whether the training content is soft or hard skill. To this end, this study used the perspective of the unified model of task-specific motivation.

A total of 1,122 trainees (462 soft skill and 660 hard skill) filled out a questionnaire representing the components of transfer motivation and its personal- and contextual antecedents. Data were analyzed by means of multi group structural equation modeling.

The results showed mean differences between soft- and hard-skill trainings in personal- and contextual antecedents of transfer motivation and for different types of transfer motivation. However, no differences in transfer intention were found.

The outcomes provide insight as to what practitioners and trainers could do in training design and work environments to raise personal and contextual antecedents and to what extent a differentiation should be made between soft- and hard-skill trainings. This can eventually help them in raising transfer motivation among trainees.

To the best of the authors’ knowledge, this study is the first that examines whether experiences in personal and contextual antecedents of transfer motivation, transfer motivation and transfer intention differ for trainings consisting of different characteristics.

The purpose of this literature review is to critically analyze, synthesize and integrate the currently fragmented literature concerning the factors affecting the international transfer of individual career capital (CC).

This paper is a systematic literature review of the factors affecting the international transfer of individual CC from/for expatriates, repatriates and other employed highly skilled migrants and return migrants. The findings are classified based on the Social Chronology Framework (SCF) proposed by Gunz and Mayrhofer (2015).

This systematic literature review suggests that the international transfer of individual CC, which can be expressed both as (1) individual-level transfer across different organizations located in different countries as the direct use and application of CC and (2) individual knowing-how transfer to other individuals within organization, is affected by the individual, organizational and broader contextual-level factors that are bound by the aspect of time. The authors summarize the findings by presenting a model of the factors affecting the international transfer of individual CC.

The authors align the CC framework (Defillippi and Arthur, 1994) to the SCF (Gunz and Mayrhofer, 2018) by explaining the factors affecting the international transfer of individual CC that go beyond the qualities of CC, including the Being, Space and Time domains. Moreover, the authors critique the current focus on the international CC transfer in the present suggesting that future research should explore this phenomenon as a more dynamic process. Finally, the authors contribute to the literature on the global mobility of highly skilled employees' by highlighting gaps in the knowledge of the international transfer of CC and presenting a future research agenda.

The authors analyse how the receipt of a wealth transfer (inheritance or gift) affects labour force participation in 14 EU countries. They compare the effect of receiving an inheritance or a gift and investigate different behaviours at the gender level and educational level and for elderly individuals.

The authors use data from the Household Finance and Consumption Survey for 14 European countries and adopt an instrumental variable approach. They use information on the type of donor (family and nonfamily) to infer the degree of anticipation of a wealth transfer.

The authors find that unexpected wealth transfers have a negative impact on labour force participation, with a stronger impact for gifts than for inheritances. For gender, they find larger negative impacts for females than for males, which is in line with a weaker attachment to the labour market. Receiving an unexpected wealth transfer may also result in early retirement.

The paper offers a novel comparison of the effect of receiving an inheritance or a gift on labour force participation using a unique European dataset. The authors investigate whether males and females react differently to the receipt of a wealth transfer and the existence of different responses at the educational level and for elderly individuals.

This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from the year 1990 to present. The review tackles transfer pricing income shifting behavior of MNEs from three different perspectives: taxation relationship with profitability, intrafirm trade, and foreign direct investment (FDI). There have been significant developments and contributions in this field, despite many limitations, mainly concerning the availability of micro-data in general, (specifically intrafirm trade data which allows capturing much of the heterogeneity which is dangling within inter-sectors), and the tax measurement issue. Yet, this area of study is still developing and promises more achievements.

This study aims to explore barriers and facilitators for knowledge transfer and learning processes by examining a cross-departmental collaborative project in the municipal organization. It is based on a R&D collaboration between University West and a Swedish municipality.

To explore the barriers and facilitators, the data collection was made through observation of the project implementation process, as well as 20 interviews with public servants and external actors. To conduct a systematic qualitative-oriented content analysis, the article constructs and applies a theoretical analytical framework consisting of different factors influencing knowledge transfer and learning processes within a municipal organizational setting.

This study explores the facilitators and barriers to knowledge transfer and learning processes, specifically focusing on strategic communication, individual roles, common goals, time pressure, group learning, trust and relationships and absorptive capability. Lack of communication affected the group learning process, while the close relation between time pressure, group learning and trust in colleagues is also pointed out as crucial areas. Trust developed through dialogue efforts helped overcome project fatigue. Coaching with a human rights-based approach improved organizational absorptive capabilities.

The study gives important insights into organizational learning within a municipality in Sweden for the successful implementation of collaborative projects. Knowledge must be transferred for the organization to learn to develop and tackle future challenges and its complex responsibilities. The theoretical analytical framework provided in this article has proven to be effective and is therefore transferable to other organizations in both the public and private sectors.