Paradoxes and Dual Processes: A Review and Synthesis

Paradox and dual‐process theories are used by management and organization researchers in studying a variety of phenomena across a wide range of management sub‐fields. Cognition is a focal point of both of these theories. However, despite their growing importance and shared areas of inquiry, these two theories have developed largely in isolation from each other. To address this lack of integration, the authors conducted a review and synthesis of relevant aspects of the paradox and dual‐process literatures. Focusing bidirectionally on how paradox theory informs dual‐process theory and how dual‐process theory informs paradox theory, they highlight the ‘nestedness’ of intuition and analysis in paradox (a paradox within paradoxical thinking). On the basis of the review and synthesis, they identify four themes (epistemological and ontological assumptions in the relationship between intuition and analysis; psychological and psychometric issues in the relationships between intuition and analysis; managers’ experiences of tensions between intuition and analysis; managers’ approaches to tensions between intuition and analysis) and introduce an integrative framework that assimilates these two perspectives and sets out an agenda for future research and implications for management.     

Tax attractiveness and the location of German-controlled subsidiaries

This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. We employ a novel set of 22 tax variables, such as the taxation of dividends and capital gains, withholding taxes, the existence of a group taxation regime, and thin capitalization rules. Furthermore, we use the Tax Attractiveness Index, a new aggregate measure containing the 22 tax variables. Our count data regression analysis is based on a novel hand-collected dataset consisting of the subsidiaries of German DAX30 companies in 97 countries. Controlling for non-tax effects, we find that a country’s tax environment has a significantly positive effect on the number of German-controlled subsidiaries and, therefore, on the location decisions of German multinational enterprises. Specifically, our analysis reveals that German multinational firms place affiliates in countries that offer favorable statutory tax rates, withholding taxes, double tax treaty networks, and holding incentives. Additionally, we find that the Tax Attractiveness Index has explanatory power in subsidiary location decisions and, therefore, it can be used as alternative composite measure, for example, when 22 single tax variables are not at disposal.     

Preface

Sociological Forum -     

Media interventions to promote responsible sexual behavior

While the media have been used effectively to promote sexual responsibility in other countries for decades, few such opportunities have been seized in the United States. Mass media may be especially useful for teaching young people about reproductive health because elements of popular culture can be used to articulate messages in young people s terms, in language that won t embarrass them and may even make safe sex more attractive. Media can potentially change the way people think about sex, amidst cultural pressures to have sex at a young age, to have sex forcefully, or to have unsafe sex. Information can be communicated through a variety of channels--small media (e.g., pamphlets, brochures, and the Internet) and mass media--and in a variety of formats--campaigns, news coverage, and educational messages inserted into regular entertainment programming. Several international studies show that exposure to family planning messages through television, radio, and print media are strongly associated with contraceptive use. Domestically, safe sex media campaigns have been associated with increased teen condom use with casual partners, and reductions in the numbers of teenagers reporting sexual activity. Due to private ownership and First Amendment concerns, U.S. sexual health advocates have been working with the commercial media to incorporate subtle health messages into existing entertainment programming.     

领导人该做到什么

领导人不一定非得擅长公众讲演、拥有卓越的战略头脑, 并具有与追随者打成一片的能力 人们通常认为,好的领导人必须富有激情。他们必须擅 长公众讲演,拥有卓越的战略头脑,并具有与追随者 打成一片的能力。但《你必须知道的一件事》一书的 作者马库斯·白金汉(Marcus Buckingham)却坚持认为,事实 并非如此。领导人不一定非得表现出这些素质,但领导人必须 有能力让追随者明白:自己的服务对象是谁,他们凭借什么击 败竞争对手,如何衡量他们的绩效,以及哪些行动会帮助他们 实现自己的目标。     

Preference Functions for Spatial Risk Analysis

When outcomes are defined over a geographic region, measures of spatial risk regarding these outcomes can be more complex than traditional measures of risk. One of the main challenges is the need for a cardinal preference function that incorporates the spatial nature of the outcomes. We explore preference conditions that will yield the existence of spatial measurable value and utility functions, and discuss their application to spatial risk analysis. We also present a simple example on household freshwater usage across regions to demonstrate how such functions can be assessed and applied.     

The food-related role shift experiences of spousal male care partners and their wives with dementia

Spousal male care partners and their wives with dementia encounter challenges as they deal with food-related role changes. There are limited studies describing male care partners who adopt food roles previously performed by their wives and none have described this process from the perspective of the women who lose these food roles. This study explores the experiences of nine male care partners and their wives as they adjust to these role changes. Theoretically sampled participants were interviewed (dyad and individually) as part of the Eating Together (Phase 1) study. Using grounded theory methodology, 3 years of interview data from these participants were analysed. The substantive theory developed describes the process of sliding into food-related roles. This shifting of roles is driven by the need to reciprocate nurturance. Spousal couples reciprocate nurturance by keeping standards and watching over one another. Additionally, they navigate through the sliding into food role process by coming to terms with the need for food-related role changes and working things out. Spousal couples find the process of sliding into roles less challenging when they were successful in promoting each others' self-worth and preserving identities throughout the process. This study shows the need to provide support to male care partners and their wives with dementia, especially in the area of food roles.     

Decision making in the newsvendor problem: A cross-national laboratory study

In this paper, we conduct a laboratory experiment using the classic newsvendor problem to examine cross-national differences in inventory ordering patterns between Chinese and American decision makers based on a theoretical examination of the role of the Doctrine of the Mean in Chinese decision making. Drawing on the theory of context-dependent preferences (specifically extremeness aversion), we also revisit the flat-maximum hypothesis of Bolton and Katok [12], i.e., “thinning the set of order options leads to newsvendor decisions that achieve a higher proportion of maximum expected profit.” The results show that the “pull-to-center” effect is more prominent for Chinese than Americans, i.e., average order quantities of Chinese subjects are closer to the anchor of mean demand than those of American subjects. Furthermore, we find that thinning the set of order options such that the optimal order quantity is a middle option, not an extreme option in the choice set, leads to better performance in newsvendor decisions, which complements the flat-maximum hypothesis.     

Fair Processes for Societal Decisions Involving Distributional Inequalities

We investigate fair processes for societal decisions that involve different risks and benefits to different groups. A fair decision-making process is particularly important for decisions such as siting hazardous facilities. We experimentally evaluate the impact of alternative decision processes on the final choice of hypothetical facility sites and the resulting benefit and risk distribution to groups. The experimental task required choice among many alternative sites for a hazardous facility. Sites differ by the distribution of risks and benefits to each of two communities, and in the attractiveness of the sites to each community. Subjects were divided into three groups: individuals who judged the best site in the role of arbitrators, pairs of negotiators with one person representing each of the two communities, and trios who identified the best site in the role of a siting jury. We found the choices of negotiating and siting jury groups tended to emphasize the communities'preferences compared to the individual arbitrators who tended to focus on balancing the distribution of risks and benefits. Also, undergraduate psychology students, regardless of the dispute resolution mechanism, tended to display more emphasis on the risks and benefits, and graduate business students tended to focus more on the communities'preferences.     

厉练自身的政治才能

暗中行事、阴险狡猾、操纵别人。当你听到某位同事被称作“政治通”时，这些词是否便会跃然脑海？的确，有不少人跟你感受相同。Get Them on Your Side：Win Support，Convert Skeptics，Get Results一书的作者萨缪尔·巴卡拉克（Samuel Bacharach）认为，政治才能常被等同于马基雅维利主义。结果怎样？巴卡拉克说：“长久以来，政治才能成为禁区。人人都需要这种才能，但却无人加以谈论。”