Consumer trust in B2C e-Commerce and the importance of social presence: experiments in e-Products and e-Services

Reducing social uncertainty—understanding, predicting, and controlling the behavior of other people—is a central motivating force of human behavior. When rules and customs are not sufficient, people rely on trust and familiarity as primary mechanisms to reduce social uncertainty. The relative paucity of regulations and customs on the Internet makes consumer familiarity and trust especially important in the case of e-Commerce. Yet the lack of an interpersonal exchange and the one-time nature of the typical business transaction on the Internet make this kind of consumer trust unique, because trust relates to other people and is nourished through interactions with them.This study validates a four-dimensional scale of trust in the context of e-Products and revalidates it in the context of e-Services. The study then shows the influence of social presence on these dimensions of this trust, especially benevolence, and its ultimate contribution to online purchase intentions.     

Managerial Involvement and Perceptions of Strategy Process

Prior academic research attests to both positive and negative effects of involvement on the process of developing strategy. On the one hand, it has been argued that involvement strengthens shared vision, increases rationality and improves adaptiveness in strategy-making. On the other hand, involvement is said to lead to intense political behaviour, increased cultural inertia and more constraints in the strategy process. The purpose of this study is to investigate the relative importance of these effects. In a survey of over 6,000 managers, we find that their reported levels of involvement are positively associated with perceptions of strategy development processes that are more rational, more focused by a shared vision, and more adaptive. In addition, involvement is negatively associated with statements describing the process as top-down, influenced by politics and slowed by internal culture. Moreover, those who are more involved tend to see business and non-business constraints as less important in determining strategy. We argue that these associations between involvement and desirable features of strategy process are important because perceptions are the basis of managerial behaviour. Thus, managers who are more involved in strategy not only see the process in a more favourable light but also act in ways that make the process more effective. The main implication of these findings is that for most organisations increasing involvement improves the strategy process.     

A Bayesian Model and Stochastic Exposure (Dose) Estimation for Relative Exposure Risk Comparison Involving Asbestos‐Containing Dropped Ceiling Panel Installation and Maintenance Tasks

Assessing exposures to hazards in order to characterize risk is at the core of occupational hygiene. Our study examined dropped ceiling systems commonly used in schools and commercial buildings and lay‐in ceiling panels that may have contained asbestos prior to the mid to late 1970s. However, most ceiling panels and tiles do not contain asbestos. Since asbestos risk relates to dose, we estimated the distribution of eight‐hour TWA concentrations and one‐year exposures (a one‐year dose equivalent) to asbestos fibers (asbestos f/cc‐years) for five groups of workers who may encounter dropped ceilings: specialists, generalists, maintenance workers, nonprofessional do‐it‐yourself (DIY) persons, and other tradespersons who are bystanders to ceiling work. Concentration data (asbestos f/cc) were obtained through two exposure assessment studies in the field and one chamber study. Bayesian and stochastic models were applied to estimate distributions of eight‐hour TWAs and annual exposures (dose). The eight‐hour TWAs for all work categories were below current and historic occupational exposure limits (OELs). Exposures to asbestos fibers from dropped ceiling work would be categorized as “highly controlled” for maintenance workers and “well controlled” for remaining work categories, according to the American Industrial Hygiene Association exposure control rating system. Annual exposures (dose) were found to be greatest for specialists, followed by maintenance workers, generalists, bystanders, and DIY. On a comparative basis, modeled dose and thus risk from dropped ceilings for all work categories were orders of magnitude lower than published exposures for other sources of banned friable asbestos‐containing building material commonly encountered in construction trades.     

Distribution of exotic monk parakeets across an urban landscape

Monk parakeets (Myiopsitta monachus) are the most abundant and widely distributed of the naturalized parrots in the United States. Their presence is simultaneously encouraged by some humans (through use of bird feeders) and discouraged by others (through removal of their nests) and, as a result, they show an interesting spatial distribution across urban areas. We used an online public survey and field surveys to examine the influence of human activities and land use on the distribution of this exotic species around Chicago, IL (USA). These efforts resulted in detection of 249 nesting structures and approximately 778 birds across the region. A CART analysis successfully separated nesting sites from random sites and correctly classified 90?% of the nesting sites. The most important factor in the model was land use, with nests typically found in areas with less than 84?% residential zoning. We found nests on a wide variety of substrates including trees, cell phone towers, and stadium lights. Spatial point pattern analysis indicated that nests in trees and nests in built substrates were significantly dissociated with each other at all scales. Nests on built substrates were closer to railroads and highways or in areas with lower human population density, suggesting either a difference in substrate availability or human tolerance between these settings. While humans may have a positive effect on distribution of monk parakeets at large spatial scales, at the scale of this study we see a potentially negative effect of too many humans on the distribution of monk parakeet nests.     

Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?

Textbooks in the areas of Management Accounting, Finance and Valuation treat taxes very differently. Finance and Valuation increasingly consider tax effects. Management Accounting considers taxes only if they meet certain legal “cost” criteria. These criteria follow tax law rules, but not economic rules and primarily consider tax effects of the local business tax only. This view is also reflected in recent cost accounting regulations. We present evidence from a survey of managers and chambers of commerce, according to which practitioners’ views of whether the local business tax is a cost are heterogeneous. The majority of managers do not consider the local business tax as a cost and do not pass it on to customers. The chambers of commerce however still consider the local business tax as a cost.     

Population structure and correlation between auxiliary and target variables may affect precision of estimates in forest inventory

Simulations of forest inventory in several populations compared simple random with “quick probability proportional to size” (QPPS) sampling. The latter may be applied in the absence of a list sampling frame and/or prior measurement of the auxiliary variable. The correlation between the auxiliary and target variables required to render QPPS sampling more efficient than simple random sampling varied over the range 0.3–0.6 and was lower when sampling from populations that were skewed to the right. Two possible analytical estimators of the standard error of the estimate of the mean for QPPS sampling were found to be less reliable than bootstrapping.     

Gender disparity in the C-suite: Do male and female CEOs differ in how they reached the top?

Through a comparison of the life and career trajectories of thirty male and thirty female CEOs of large organizations, this study offers insights into the genesis of gender disparity in corporate leadership positions, discusses the implications for leadership development, and puts forward a model explaining the disparity in CEO roles. We found gendered patterns in the accumulation of career relevant experiences stretching back to birth into working lives that created significant and cumulative limitations upon the ability of women to access CEO roles and the types of CEO appointments available to them. Limited access to career relevant experiences in childhood, adolescence and in organizations lead to on-going limitations in capital accumulation throughout women's careers. Implications of our findings for both theory and practice are discussed.     

Public Multichannel Management – an Integrated Framework of Off- and Online Multichannel Government Services

Government institutions have introduced multichannel environments over time following trends and technological innovations. These public multichannel environments often neglect specific channel characteristics and potentials and thus miss the opportunity to make full use of a strategic channel integration and combination with a focus on customer value creation. This study offers a systematic approach to establish an integrated public multichannel system not only taking into account user preferences, habits and their environment, but also the respective channel issuer and the characteristics of channels and public interfaces. Against this background, the study presents a systematic approach to expand services and channels according to their capacities, and provides academics and practitioners with a framework on public multichannel strategies.