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The very contextual nature of most mitigating evidence runs counter to America’s individualistic culture. Prior research has found that capital jurors are unreceptive to most mitigating circumstances, but no research has examined the capital sentencing decisions of trial judges. This study fills that gap through a content analysis of eight judicial sentencing opinions from Delaware. The findings indicate that judges typically dismiss contextualizing evidence in their sentencing opinions and instead focus predominately on the defendant’s culpability. This finding calls into question the ability of guided discretion statutes to ensure the consideration of mitigation and limit arbitrariness in the death penalty.

Prior research has found that staff accountants may be disappointed when their initial work expectations do not match their early work experiences and this disappointment can lead to negative job outcomes (AAA, 1993; Dean, Ferris, & Konstans, 1988; Carcello, Copeland, Hermanson, & Turner, 1991; Padget, Paulson, Hughes, Hughes, & Ernst and Young LLP, 2005). This paper reports information obtained from the staff auditors about their initial expectations on a variety of work factors, early work experiences related to those factors, and subsequent perceptions of the factors. Similar to prior research, the results show the new accountants had high initial expectations about the public accounting work environment and that their subsequent job perceptions were lower than their initial expectations. Explanations for the declines were not obvious, as many of the changes in perceptions were not significantly related to relevant work experiences. Given the decrease in job perceptions over time on a variety of factors, the results indicate that a gap exists between the initial work expectations of the new accountants and the work environment that they encounter during their first 18 months of employment. This gap is important because prior research indicates when employees have unmet expectations they have less positive job attitudes and behaviors (Padget et al., 2005; Dean et al., 1988). Further, this gap exists in spite of firms' efforts to increase communication with students via web sites, internships, and visits to college campuses, and efforts to improve the work environment (e.g., flexible work schedules, compressed workweeks, telecommuting, etc.).

Introduction: – Together with the increasing competition between businesses each day, the sales and marketing process of products and services have become increasingly difficult. For this reason, sales have become a marketing activity with an ever-growing importance to businesses. The performance of salespeople who undertake this challenge on behalf of the business is highly valuable for firms. Many researches have noted that there is a relationship between the performance of salesperson and motivation. The purpose of motivation in sales literature is to direct salespeople to exert more effort in reaching sales-oriented goals and aims. In order to ensure this, many businesses use various motivation tools/factors.

Purpose – The aim of this study is to analyse the effect of motivation factors on performance of salesperson.

Methodology – Quantitative research method was used in the study. A questionnaire was prepared with this aim in mind and administered to 315 employees working as salesperson in Çanakkale and Bursa provinces.

Findings – The findings from the analysis of the data show that the five dimensions namely satisfaction, image, relations, knowledge of product and service and advertisement related to motivation factors have a significant effect on the task performance of the salesperson.

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

This chapter examines the notion that contemporary tourists prefer luxury experiences rather than luxury products by testing the opinions and attitudes of middle-class tourists as a critical target for global luxury tourism through the lens of experience-oriented accommodation. Notions from the study were used in conceptualising a spectrum to describe the shades of grey within luxury tourism. A Japanese temple lodging known as ‘shukubo’ in Koyasan, an experience-based accommodation, was used as a case to investigate the preferences of two groups of middle-class Thai tourists: non-pilgrims and pilgrims. The results, which revealed positive opinions and attitudes towards the programme, confirm that both groups were satisfied with the luxury tourism experience programme. However, non-pilgrims, described as psychocentric tourists (represented in black at the left end of the spectrum), tended to embed them with luxury materials, such as the accommodation's facilities and amenities. Conversely, pilgrims, identified as allocentric travellers (represented in white at the right end of the spectrum), were inclined to define ‘simplicity’ as a luxury. They were also interested in learning experiences at both ‘off-the-beaten-track’ and famous branded destinations. The differences found in such an example as described above conceptualised tourists' personalities regarding luxury tourism within three shades of grey: dark grey, grey and light grey, depending on the intensity of their interests in material concerns or learning experiences. Findings from this study are general; however, it presents an original concept developed from demographic and psychographic factors to broaden the understanding of luxury tourism, which is undergoing a paradigm shift.

This study examines whether Revenue Procedure 2003-61 is an improvement over Revenue Procedure 2000-15, in the areas of taxpayers’ expectations for IRS equitable relief decisions and gender-related in-group bias. The survey instrument includes a vignette adapted from a judicial decision. The results show that Rev. Proc. 2003-61 does improve upon Rev. Proc. 2000-15. Furthermore, taxpayers perceive different expectations of what the IRS should do and what the IRS would do in equitable relief decision making. Also, gender-related in-group biases are found to be present for both genders. Tax policy implications regarding equitable relief are discussed.

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.