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This study aims to identify the role of nature-related features in promoting well-being from the perspective of children as the users of post-disaster schools. It highlights the importance of connectedness to nature in design strategies for post-disaster school reconstruction.

The mixed-method study was conducted in three primary schools reconstructed after the earthquakes in Lombok (Indonesia) and Chiang Rai (Thailand) that integrated some nature-related elements in their design. The questionnaire survey explored the children’s satisfaction with the post-disaster school environment as an indication of well-being.

The findings suggest that priority in post-disaster school design strategies should incorporate nature-related design features that provide opportunities for children to be with friends and to play, to learn in comfortable and safe conditions, to interact with nature and to be in a quiet and relaxing place.

Most post-disaster reconstruction prioritizes the speed of construction rather than the spatial qualities that could help children deal with the disaster. This study provides evidence on the potential of nature-related design features to support the children’s well-being after the disaster.

Healthcare service is a process that comprises a series of touchpoints underlying the key facets of service delivery, collectively shaping the users' (i.e. patients, hospital staff, and visitors) experiences. Departing from most sensory studies dedicated to understanding the retail environment and hedonic service, this study focuses on how sensory knowledge can contribute to understanding the sensory-based experiences of hospital users and their interactions with healthcare services at multiple touchpoints.

This study employs a multi-method approach comprising two studies involving semi-structured interviews and a qualitative online survey of past patients.

Drawing upon the user-centered theory, the authors (1) consulted healthcare experts on hospital service touchpoints and standards around medical protocol; (2) explored users' needs, experiences, expectations, and evaluations of healthcare services; and (3) identified the issues and challenges faced by healthcare service users at various service touchpoints. Based on these insights, the authors proposed sensory tactics across healthcare service touchpoints that promote the well-being of major hospital users.

The proposed sensory tactics require follow-up empirical evidence. Future research could adopt robust methodological designs on healthcare environmental interventions and progress with a transdisciplinary approach to advance this research area.

The authors' experience-based framework forms the basis of a valuable toolkit for healthcare service management.

This study advances services literature by integrating sense-based marketing knowledge with healthcare service research to understand the dynamic and interactive relationship between hospital users and the environment.

This study aims to examine the predictors of microbrewery consumers’ intentions to visit microbreweries using an extended theory of planned behavior (TPB) and to assess the gaps between attribute importance and performance by performing importance-performance analysis (IPA) on the beerscape measure.

A self-administered questionnaire was administered to visitors of microbreweries within a southern US state. A total of 200 responses were selected based on completion and were analyzed using structural equation modeling and an IPA analysis.

Self-identity, attitude and perceived behavioral controls were found to be significant predictors of microbrewery consumers’ intentions. The subjective norm was insignificant following the addition of self-identity. Furthermore, the beerscape was not a significant predictor of microbrewery consumers’ attitudes. The IPA found that microbreweries should improve beer value, beer cost, variety of beers and the embodiment of local culture in the atmosphere.

To the researcher’s knowledge, this is the first quantitative study to successfully apply the TPB framework and develop the beerscape in the microbrewery context. The results of this study provide useful information to microbrewery owners and operators, which ultimately helps them serve their consumers more effectively.

Extended from Hofstede’s cultural framework, this study investigated the differences between the Australian (representing the Western culture) and Chinese (representing the Eastern Culture) consumers in regard to their attention paid to product attribute cues presented on food labels and the degree of such attention controlling for an individual-level moderator of product involvement.

Data were collected using face-to-face interviews with semi-structured questionnaires for both Australian and Chinese samples. The questionnaire data were analysed using factorial between-groups analysis of variance (ANOVA) to investigate the influence of culture and product involvement on the attention paid/degree of attention to product nature-related (e.g. brand name), product assurance-related (e.g. country-of-origin) and health-related attribute (e.g. nutritional panel) cues.

The findings revealed that Chinese consumers, as compared to Australian consumers, paid attention to more product-assurance cues (i.e. country of origin) and health-related cues (i.e. bioactivity indicators). The degrees of attention to these cues were also greater among Chinese consumers than for Australian consumers. Product involvement moderated the relationship between culture and attention towards product nature and product assurance-related cues.

Results from this study enable exporters to customize their labelling design by strategically including label information that is more salient to certain export markets.

This study offers a novel insight into the impact of culture on consumers’ attention to food product attributes and the interaction effects of product involvement on these relationships, hitherto underexplored.

In transfer pricing (TP) methods, especially when based on margins, accounting indicators are of paramount relevance to assess the profitability of firms, and to compare such indicators to samples of similar companies. The purpose of this paper, drawing on the legal research method, is to discuss the following questions: when using the transactional net margin, quite common in TP tax reporting, does the new (IFRS-based) Portuguese financial accounting system produce profit level indicators that are closer to the underlying reality that TP aims to capture, or are these profit level indicators of a lower quality than before?

The methodology used in the paper draws on legal research. The hermeneutical and evaluative approaches are used to answer the research question. The legal research method is often criticized by not making the empirical sciences’ type of generalizations, since many problems are, by nature, related to national legal systems and, therefore, proposed solutions are not valid outside a specific territory. However, given the nature of the accounting and tax issues identified and discussed in the paper the topic is relevant outside Portugal, given the widespread adoption of IFRS-based accounting systems and the multinational impact of TP principles’ and legislation.

The main conclusion is that the new accounting regime has a significant potential for increasing uncertainty and compliance costs in the area of TP, given the nature of operating income adopted in the new IFRS-based system. As such, taxpayers and tax authorities (TA) and tax courts will have to allocate more resources to an already complex and uncertain fiscal area. A careful analysis of non-recurrent items is now mandatory, given the increased flexibility and the amalgamation of recurring and non-recurring accounting items that can have a pernicious influence in TP tax compliance. The answer to the research question is that the new accounting system produces operating margins that, when used as profit level indicators in TP, are of lower quality.

Taking into account the aim of this study, the discussion of a Portuguese particular feature of corporate financial information and tax system can highlight useful policy points to a broader audience. Many OECD countries face a dire situation in budgetary terms. Therefore, given the pressure to increase tax receipts, TP issues can shed some light on solutions being applied in other countries, and enhance awareness of corporate tax policy points. Directive 2013/34/EU gives Member States some accounting flexibility (e.g. in the design of the income statement). Therefore, the authors would argue for a new design of the SNC’s income statement by the Portuguese legislators. The analysis also argues for a broader level of coordination and consultation between accounting standard setters and TA, in areas where a strong link exists between book and tax income.

The link between IFRS-based account systems and TP tax issues is not, to the best of the authors knowledge, a widely researched topic Thus, the paper adds value to the discussion related to book-tax relation in the specific area of transfer price profit level indicators. It finds a divergent path between the economic reality that TP tries to capture and a concept of operating margin that is affected by non-recurring and peripheral transactions.

Cultural agency theory (CAT) generates higher simplex through principles of recursion, and, in this way, it is able to create a potential for the generation of families of new paradigms in different fields. Characterised by its interdisciplinary nature, CAT’s origins have a heterogeneous nature related to different disciplines and research fields. With this in mind, the present manuscript aims to shed light on the antecedents of CAT, especially emphasising the role of Schwarz’s studies as a feel rouge in the evolution of this theory.

Through a systematic review of the previous literature, this paper highlights the multidisciplinary nature of CAT, mapping the multifaceted framework of its antecedents.

The results are summarised in a conceptual map that does not constitute a point of arrival, but rather a starting point: consolidating the current state, this paper also provides new insights for further studies.

This manuscript still remains a theoretical point of view. Further studies are required to apply this study’s reasoning.

From a theoretical point of view, this paper achieves a new and original cornerstone about the previous studies on CAT; from a practical viewpoint, this paper gets an input for further implications. While these theories were originally setup for cognitive processes, this paper suggests extensions to model a complex adaptive system framework for management and marketing studies.

This is a companion paper to our previous study in Cao and Wei (2005) on stock market temperature anomaly for eight international stock markets. The temperature anomaly is characterized by a negative relationship between stock market returns and temperature. This line of work relies on the impact of environmental variables, such as temperature, on mood and behavior changes. In this paper, we expand the sample in Cao and Wei (2005) to include 19 additional financial markets. Our evidence confirms the identified negative relationship for the expanded sample. More importantly, our nonparametric tests, as opposite to the parametric or semi-parametric approaches used by previous related studies, demonstrate that this negative relationship is robust to distributional assumptions. Based on the sub-sample analysis, we find that this negative relationship is stable over time. Furthermore, we consider temperature deviation and demonstrate that this negative relationship is not just a level effect.

This study aims to develop a comprehensive conceptual framework to investigate how green brand positioning strategies positively impact consumer response. It focusses on uncovering the causal mechanism in which such effect is mediated by brand stereotypes. Additionally, it outlines the moderating role of construal level in this formation process.

Three experimental studies were conducted to examine the hypotheses. Study 1 tests the positive influence of green brand positioning on consumer response. Study 2 tests the dual mediating effect of warmth and competence in the relationship between green brand positioning and consumer response. Study 3 further examines the moderating role of construal level in the effects of green brand positioning on brand stereotypes.

The findings reveal that green emotional positioning strategies are predominantly stereotyped as warm while green functional positioning strategies are predominantly stereotyped as competent. Both warm and competent mediate the effects of green brand positioning on consumer response. Furthermore, a congruency between green emotional positioning and high-level construal, as well as the match between green functional positioning and low-level construal, leads to more warmth and competence perception.

This study contributes to green brand management literature by proposing a brand stereotype-based mechanism to explain how green brand positioning strategies trigger consumers’ stereotyping process, leading to positive consumer response. This study also identifies the construal level as a moderating variable that impacts consumers’ warmth and competence perceptions towards two kinds of green brand positioning strategies. Managerially, the findings of this study provide managerial ideas for developing green branding strategies.

Using classic literary theory pertaining to conflicts, this study aims to investigate the links of various types of conflicts and brand attitudes, in the context of brand stories for search and experience product types.

The authors used a survey of university students to test this study’s hypotheses.

The results reveal significant main effects of four conflict reversal stories on brand attitudes. The influences of man-against-self, man-against-man and man-against-society conflicts on brand attitude are greater for experience than for search products. In contrast, the influence of man-against-nature conflict is higher for search than for experience products.

To generalize the results, this study should be replicated using more heterogeneous populations, setting the study in other cultures, testing actual brands and using a wider range of products.

The findings provide insights for marketers seeking to use appropriate conflicts in their brand stories to enhance customers’ brand attitudes.

Extant research does not address the relationship between different types of conflicts and customer attitudes, and the current study bridges this research gap.