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This study aims to investigate the psychological process of intertemporal choices between larger-later and smaller-sooner monetary options. Prior research showed consumer impatience – a tendency to prefer a smaller-sooner option over a larger-later option. This research identifies an individual difference that predicts patience and mediators that explain the underlying mechanism.

Two studies are conducted. Study 1 examines whether the implicit theory of intelligence consumers endorse (i.e. entity theory vs incremental theory) constitutes an antecedent of patience and whether their thoughts regarding anticipated purchase with the chosen monetary option (i.e. hedonic versus utilitarian purchase) mediate the relationship. Study 2 analyzes whether psychological reactance toward larger-later options is a mediator in this relationship using a perceived threat to freedom and affect as reactance indicators.

Entity-oriented consumers exhibited less patience than incremental-oriented consumers, especially when anticipating a hedonic purchase. Moreover, entity-oriented consumers perceived a threat to freedom from larger-later options more strongly – this enhanced perception influenced patience through two routes. One route is that the perceived threat to freedom leads to more consideration of a hedonic purchase rather than a utilitarian purchase, thereby decreasing patience. The other route is that the perceived threat to freedom elicits a stronger negative affect, resulting in lower patience.

Findings of this research shed light on the understanding of patience. They demonstrate that consumers’ implicit theory orientation is a crucial individual difference that can explain patience. Also, demonstrating the mediating roles of anticipated purchase using the hedonic/utilitarian classification and psychological reactance expanded literature by showing how they internally interact.

The purpose of this paper is to propose a scheme that allows users to interactively explore relations between entities in knowledge bases (KBs). KBs store a wide range of knowledge about real-world entities in a structured form as (subject, predicate, object). Although it is possible to query entities and relations among entities by specifying appropriate query expressions of SPARQL or keyword queries, the structure and the vocabulary are complicated, and it is hard for non-expert users to get the desired information. For this reason, many researchers have proposed faceted search interfaces for KBs. Nevertheless, existing ones are designed for finding entities and are insufficient for finding relations.

To this problem, the authors propose a novel “relation facet” to find relations between entities. To generate it, they applied clustering on predicates for grouping those predicates that are connected to common objects. Having generated clusters of predicates, the authors generated a facet according to the result. Specifically, they proposed to use a couple of clustering algorithms, namely, agglomerative hierarchical clustering (AHC) and CANDECOMP/PARAFAC (CP) tensor decomposition which is one of the tensor decomposition methods.

The authors experimentally show test the performance of clustering methods and found that AHC performs better than tensor decomposition. Besides, the authors conducted a user study and show that their proposed scheme performs better than existing ones in the task of searching relations.

The authors propose a relation-oriented faceted search method for KBs that allows users to explore relations between entities. As far as the authors know, this is the first method to focus on the exploration of relations between entities.

The purpose of this chapter is to extend research and theory on learning and performance orientations to multiple levels of analysis. We begin by introducing a model describing the impact of individual learning and performance orientations on attentional focus, response to failure, experimentation, and motivation, and identify potential sources of these orientations. We then describe how learning and performance orientations are linked to incremental and profound change, and theoretically based propositions are presented to guide future research efforts. Leadership, organizational learning, and strategic human resource management are discussed in relation to the model, and implications of the framework for future research and practice are revealed.

This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements.

The main analysis covers more than 4,000 large, medium, small and micro private sector entities, for which the data is obtained from the Ministry of Finance of Georgia. This paper builds an empirical model of logit/probit regression, with industry fixed and random effects to investigate the drivers of the corporate disclosure timing.

Findings suggest that the mean reporting time lag is 279 days after the fiscal year-end, that is nine days after the statutory deadline. Almost one-third (30%) of the entities miss the nine-month statutory deadline, while the timely filers almost unexceptionally file immediately before the deadline. Multivariate tests reveal that voluntarily filing entities completed the process significantly faster than those mandated to do so; audited financial statements take more time to be filed, whereas those with unqualified audit opinion or audited by large/international audit firms are filed faster than their counterparts. The author concludes that despite the overall high filing rates, the timing of corporate disclosure is not (yet) efficiently enforced in practice (but is progressing over time), whereas regulatory incentives prevail over market incentives among the timely filers.

To the best of the author’s knowledge, this is the first study that explores corporate disclosure timing incentives in the context of Georgia. This study extends prior literature on the timing of financial information from an emerging country’s private sector perspective, with juxtaposed market and regulatory incentives.

The purpose of this paper is to compare the similarities and differences relating to sustainability initiatives between health-care organizations. The aim is to provide a framework of factors and their determinants to enable a profiling of organizational sustainability initiatives.

Based on an inductive approach, judgmental sampling was applied to select relevant health-care organizations. Informants were identified according to their knowledge of their organizations’ sustainability initiatives.

Several factors and their determinants for characterizing differences and similarities were found. The results also reveal that organizational sustainability initiatives are either value-driven or business-driven.

The reported framework of factors and their determinants serves the purpose of profiling organizational sustainability initiatives. Opportunities for further research are provided.

This paper provides managerial guidance for characterizing the differences and similarities with respect to organizational sustainability initiatives in relation to other organizations.

This study establishes a framework for characterizing organizational sustainability initiatives. It also contributes to reveal whether organizational sustainability initiatives are value – or business-driven and considers intrinsic-oriented differences and extrinsic-oriented similarities.

Perceived brand entitativity, or the extent to which a collection of brands signifies a group to consumers, differentiates luxury vs non-luxury brands such that luxury brands are perceived to be more entitative than non-luxury brands. Framed by the concept of brand entitativity and the implicit theory, the purpose of this paper is to examine whether this difference in the perceived brand entitativity of luxury and non-luxury brands impacts how consumers respond to sweatshop allegations in context to these brands.

Two separate experimental studies employing between-subjects designs were conducted among a total of 162 and 276 student consumers from a Southern university of the USA. The authors operationalized sweatshop allegations at two levels, brand-specific allegations (the stimulus brand itself is accused) and industry-specific allegations (other brands of the same industry are accused) to examine the role that brand entitativity plays in these two types of allegations.

Experiment 1 demonstrated that industry-specific allegations hurt consumer attitudes for luxury brands to a greater extent than non-luxury brands, whereas brand-specific allegations hurt non-luxury brands more so than luxury ones. In experiment 2, the authors find that the above results hold true only for consumers who are more prone to social perceptions of entitativity (entity theorists), but not those who represent an incremental mindset (incremental theorists).

The results can help brand managers understand the negative downstream consequences of brand- and industry-specific allegations for their brand type (luxury vs non-luxury).

This study fills an important gap in understanding consumer reaction to brands’ sweatshop allegations by addressing the role of consumers’ perceived brand entitativity and how it differs for consumers holding different implicit beliefs.

This study aims to investigate the public deficit issue by contrasting conventional and Islamic views encompassing the paradigm, technical base, orientation and consequence detailed in nine discussions, which are rarely investigated in the research. There is a predisposition that contemporary Muslim scholars discuss the public deficit as well as the private sector perspective, which is used in the conventional conception, without riba as a primary feature.

The paper develops a comparative approach that derives two perspectives from the available literature using the qualitative method under the critical thinking method. It was drawn up in detail on how the paradigm and its related budgeting process contribute to public deficits, mainly in government institutions.

The paper reveals a prominent difference in public deficit in the Islamic view from a conventional perspective. From 9 points of comparison, the analysis covers 18 discussion that differentiates between private and public area criticism seems to overlap. The foundation giving a unique perspective in Islam toward public deficit is the concept of ownership that differs from capitalism, mainly the function of public spending is to distribute the wealth among people not for economic growth. The Islamic Government spent for public purposes based on cash-basis budgeting. The budgeting system in Islamic public spending is founded on treasure availability.

The paper uses a qualitative method that cannot empirically snapshot the actual or factual condition, in which subjectivity plays a plausible role. Furthermore, there is no actual sample (best practices) of the concept to be examined.

The research encompasses overlap between Islamic and conventional perspectives, including public and private issues regarding public deficits. The main beneficiary of the paper is a policymaker, including academicians or practitioners who are appropriate to use the concept in their circumstances.

The study is a pioneering study in public deficit comprehensively comparing conventional and Islamic perspectives and drawing up conceptual and technical aspects.

This paper seeks to analyze and evaluate different types of semantic web retrieval systems, with respect to their ability to manage and retrieve semantic documents.

The authors provide a brief overview of knowledge modeling and semantic retrieval systems in order to identify their major problems. They classify a set of characteristics to evaluate the management of semantic documents. For doing the same the authors select 12 retrieval systems classified according to these features. The evaluation methodology followed in this work is the one that has been used in the Desmet project for the evaluation of qualitative characteristics.

A review of the literature has shown deficiencies in the current state of the semantic web to cope with known problems. Additionally, the way semantic retrieval systems are implemented shows discrepancies in their implementation. The authors analyze the presence of a set of functionalities in different types of semantic retrieval systems and find a low degree of implementation of important specifications and in the criteria to evaluate them. The results of this evaluation indicate that, at the moment, the semantic web is characterized by a lack of usability that is derived by the problems related to the management of semantic documents.

This proposal shows a simple way to compare requirements of semantic retrieval systems based in DESMET methodology qualitatively. The functionalities chosen to test the methodology are based on the problems as well as relevant criteria discussed in the literature. This work provides functionalities to design semantic retrieval systems in different scenarios.

This research conducted two experiments to understand the performance (correctness and efficiency) of novice database designers, and perceptions of ease of use and preferences of two approaches for modeling relational databases: the semantic‐oriented approach (top‐down, e.g. using the entity‐relationship model) and the logical‐oriented approach (bottom‐up, view decomposition, focusing only on the logical model). The findings indicated that in experiment 1, semantic‐oriented treatments performed better in a complex, written‐text case; logical‐oriented treatments were better in a simple, tabular‐form case. The same situation happened in experiment 2 though the differences were not statistically significant.

The aim of the paper is to understand the differences between “talking” and “walking” about sustainable development goals (SDGs) in state-owned enterprises (SOEs). Specifically, the authors have conducted an analysis on 202 entities that operate within the Italian National Healthcare System (INHS) to evaluate the overall degree of transparency in term of contribution to the SDG3.

The research evaluates the degree of contribution to SDG3 by INHS through the adoption of the theoretical framework proposed by Beck et al. (2010). Specifically, the authors assess the degree of contribution to this goal using an interpretive content analysis that combines the theoretical framework with the 13 targets that composed the SDG3. For the authors’ purposes, they analyze all INHS’s website to evaluate the presence/absence of social reports produced in the periods 2015-2018.

Although the great contribution to the SDG3, the INHS is characterized by a low degree of accountability. In fact, only 12.21 per cent of INHS’s entities disclosed at least one social report during the observed period. Moreover, the authors’ results denote how the approach of INHS’s entities to social reporting is different both in term of “quality” and “quantity.”

The SOEs play a central role within the Agenda 2030 strategies. However, public managers are less oriented than private managers to adopt non-financial reporting tools. Furthermore, the authors’ results highlight the existence of asymmetric information between SOEs and citizens even if in presence of best practices such as the INHS. In this sense, the adoption of non-financial reports tool to engage in a more effective way with citizens could be a strategic driver for the achievement of highest degree of social legitimacy to operate.

The paper is of use to public managers operating in countries characterized by a high level of contribution to SDGs. Specifically, the authors’ results suggest how the adoption of reporting tools could impact positively in terms of stakeholder’s awareness to SDG themes.

This paper contributes to the understanding of the central role covered by academics, practitioners and public sectors to SDGs through the adoption of social reporting tools.