Search results

This study provides evidence on the relationship between scale characteristics and participant responses for percentage-based scales (i.e., 101 points) in accounting research. A 4 × 1 between-subjects experiment examines how common labeling designs affect various statistical properties, including means, variance, normality of the distribution, and frequency of responses. The results indicate that labels on percentage-based scales have a significant impact on the distribution of participants' responses. Labeling only the endpoints is the lone condition that results in normally distributed data. Additional analyses suggest that labels on percentage-based scales influence participant responses in multiple ways. First, as the number of labels increases, participants may not adequately consider, and thus ultimately select, unlabeled points. Second, while participants seem to inherently interpret percentage-based scales in quartiles and deciles, labeling as such exacerbates this tendency. Finally, when more labels are present, participants seem to engage an anchoring heuristic when selecting their response. Taken as a whole, the results suggest that accounting researchers may benefit from labeling only the endpoints of percentage-based scales.

This chapter summarizes the knowledge on sleep and restitution. Sleep constitutes the recuperative process of the central nervous system. The use of the brain during wakefulness will lead to depletion of energy in the cortical areas locally responsible for activity. The level of depletion is monitored and sleep is initiated when critical levels are reached. The attempts to initiate sleep are perceived as sleepiness or fatigue. The ensuing sleep then actively restores brain physiology to normal levels. This also results in restored alertness, memory capacity, and mood. Also, peripheral anabolic processes (secretion of growth hormone and testosterone) are strongly enhanced and catabolic process (secretion of cortisol and catecholamines) are strongly suppressed. In the long run, reduced or impaired sleep leads to metabolic diseases, depression, burnout, and mortality. Stress and irregular hours are among the main causes of disturbed sleep.

While researchers have assumed that it is not possible to determine the key reactants that cause positive emotional reactions, we argue that experiences, such as watching an entertaining television show or working in a pleasant climate, produce their positive effects through one or more “root causes” of positive emotion. This study identified a classification of root causes derived from reports of individual positive moments submitted by office workers throughout their workday. Through identifying root causes, such as Fulfilled Expectations, Positive Self-Image, Humor, and Relief, we provide the first data-driven attempt to develop a taxonomy of root causes of positive affect at work.

Purpose – We summarize three previous neuroeconomic studies with two features that distinguish them from most others in experimental economics: (1) the use of physical pain to induce incentives and (2) acquisition of data on brain activation levels. By correlating behavior when payoffs are painful with brain activation, we are able to test for the neurobiological relevance of important phenomena previously observed in experimental studies that are at odds with classical economic theories of decision-making. These specific phenomena are (a) negative discounting of future payoffs; (b) nonlinear probability weighting; (c) the experience of regret and rejoice when making a decision under risk.

Methodology/approach – The expectation of pain is created through the use of mild electric shocks to the top of the foot. Pain confers disutility, so decisions are made in the domain of losses relative to the status quo. Simultaneous with these decisions, brain activation data is acquired through functional magnetic resonance imaging (fMRI).

Findings – We find evidence for negative time discounting of electric shocks. Participants who exhibited the most extreme forms of this discounting were distinguished by early and robust activation of a subset of the cortical pain matrix. We also find evidence for probability weighting in the domain of electric shocks, which is manifest at the neural level. We find evidence both behaviorally and neurally for regret and rejoice functions for painful outcomes.

Originality/value of chapter – Previous experimental economic studies in the domain of losses have typically used monetary rewards. Here, we report behavioral effects and neural correlates using pain.

Changing ecosystems with digitalisation, the value of information affects all sub-ecosystems, and due to societal changes, management approaches have started to be implemented. This new administration digitalisation, which is the basis of their strategy, made it mandatory for them to adapt to technology. This article details the theoretical basis of the business ecosystem to investigate the integration of human-computer interaction (HCI) technology and platform business ecosystem into the artificial intelligence (AI) environment and to create practicality for the intellectual development of platform business strategy ecosystem management. Then, in the context of textile e-commerce, the intelligent clothing ecosystem is recommended, and the structure of the smart clothing ecosystem is created. A flexible production planning model with multiple constraints and maximum cost savings has been developed within system constraints and objective function scope. The standard genetic algorithm after optimisation was used to solve the aim of model function (based on double-layer integer coding). In the context of the parameters of the algorithm and textile layout, the algorithm was calculated with the MATLAB simulation tool, and then a textile experiment was carried out to solve the problem of system management. Finally, the audio, interactive customer survey results were analysed with structural equation modelling, and a human-computer interactive customer trust model was proposed. The results indicate that the calculation results of the objective function with 6 order sizes and 40 order sizes tend to be good and that the 6th order, respectively, tends to be good. The Gantt chart, calculated by the optimisation algorithm, can show the equipment selection strategy, start time and end time of each order in different workshops. The combination of each operation planning strategy is the production planning chart that corresponds to the order. It is thought that this study, AI-oriented HCI technology for future studies, can solve the strategic management problem of the platform business ecosystem, realise the efficient ecological functioning of the system and benefit businesses in this context.