Communication after an integrity-based trust violation: How organizational account giving affects trust

How can an organization repair trust through communication after an ethical failure? This study examines how trust is repaired after an integrity-based trust violation using three different accounts: apology, excuse, and refusal. In our approach, we rely on two strands of attribution theory, which suggests that different attributions for responsibility and credibility affect trust. An experiment with n = 368 was conducted to explore trust repair effectiveness of apology versus refusal and apology versus excuse after an integrity-based trust violation. Results revealed apology as a double-edged sword; it repairs trust more successfully than refusal and excuse because it is evaluated as more credible. However, it is less successful than refusal and excuse because it is evaluated as more responsible.     

Verlustnutzung von Kapitalgesellschaften bei Umwandlungen – Eine ökonomische Vorteilhaftigkeitsanalyse

This paper investigates the potential utilization of tax loss carry-forwards in case of reorganizations of corporations from an economic point of view. Thereby, we analyze the tax impacts of indirect utilizations of tax loss carry-forwards by means of increasing assets’ book values as well as the tax impacts of the minimum taxation. The paper illustrates that the implementation of minimum taxation on transfer gains – which is reasonable at first glance – results in the following effects: Contrary to assumptions made in literature, the consequence of the regulation is that no reorganization can be utilized in order to avoid minimum taxation of current earnings in a profitable way. Surprisingly, for reorganizations due to other intentions it may be economically reasonable to let tax loss carry-forwards lapse at least partially. From an economic viewpoint this is in breach of the objective net principle.     

Leisure Time in Modern Societies: A New Source of Boredom and Stress?

The increase in leisure time over the last century is well documented. We know much less, however, about the quality of the use of leisure time. Quite divergent predictions exist in this regard: Some authors have argued that the new, extensive free time will lead to new forms of time pressure and stress; others have foreseen an expansion of boredom. This is the first paper that systematically investigates the quality of leisure time in 36 countries around the world. It uses the 2007 ISSP-survey “Leisure Time and Sport”. We investigate stress and boredom during leisure time by making use of four general theories about international and intercultural differences. The theories relate to the level of socio-economic development, religious–cultural systems, types of welfare states, and to the emergence of specific “time regimes”. In addition, we control for the effect of relevant individual level variables. At the macro level, significant differences emerge concerning the level of development, the dominant religion, and the extent of welfare benefits. The most interesting finding, however, was that a typology of leisure time regimes is the most suited to explain the considerable differences between the 36 countries compared. Implications of this finding for time policy and further research are discussed in the concluding section.     

Inventory Policy with Parametric Demand: Operational Statistics,Linear Correction,and Regression

In this paper, we consider data‐driven approaches to the problem of inventory control. We first consider the approach of operational statistics and review related results which enable us to maximize a priori expected profit uniformly over all parameter values, when the demand distribution is known up to the location and scale parameters. For the case of the unknown shape parameter, we first suggest a heuristic approach based on operational statistics to obtain improved ordering policies and illustrate the same for the case of a Pareto demand distribution. In more general cases where the heuristic is not applicable, we suggest linear correction and support vector regression approaches to better estimate ordering policies, and illustrate these using a Gamma demand distribution. In certain cases, our proposed approaches are found to yield significant improvements.     

Technological change and sociocultural models in China: A case study of train commuters in Beijing

ABSTRACT

China’s mobility turn has created the world’s largest public rail system, contributing extensively to citizens’ economic, social, and spatial mobility. Concurrently, this technological transformation has introduced many opportunities for individuation, which could potentially challenge the social, collectivistic, and Confucian foundations of China’s sociocultural and political ideology. While the notion that ‘mobility produces culture’ is readily accepted, research on train mobility in China is rare. In this study, we use Albert Bandura’s Model of Triadic Reciprocal Causation to conceptualize mobility as agency. We employ Hermeneutic Content Analysis, a mixed methods framework, to study how this rapidly evolving mobility environment connects to the lives of 31 regular train users living in Beijing. Studying agency in China enables us to systematize the sociocultural models within which mobility practices are embedded and how they manifest. We find that our interviewees embed agentive practices in a cultural model that is intertwined with collectivistic aspirations of the country. Technological developments are thus integrated into existing sociocultural models and political expectations, contradicting existing debates on the fracturing impact of disruptive technologies.     

Thematic elements underlying the delivery of services in high-contact public service encounters

Earlier research alludes to the fact that enhanced information and systems (IS/IT) functionalities coupled with a lower degree of interaction with customers, the so-called zero- touch, real- time, self-service enhance services engagement. In this article, utilising a series of thematic elements drawn from two exploratory case studies, the authors suggest that the real enhancement of service delivery and increase in customer satisfaction, especially in frontline public service encounters, are not necessarily achieved through infusions of IS/IT, but from the adoption of a service philosophy which allows such organisations to de-emphasise IS/IT and instead focus on significant organisational factors in the area of enhanced human interaction.     

Customer Behavior Modeling in Revenue Management and Auctions: A Review and New Research Opportunities

Customer behavior modeling has been gaining increasing attention in the operations management community. In this paper we review current models of customer behavior in the revenue management and auction literatures and suggest several future research directions.     

Ranked Items Auctions and Online Advertisement

We study auctions for a set of commonly‐ranked items where each buyer has unit demand. This setting has promising applications in areas such as keyword auctions in the search engine advertising industry, the sale of quality‐ranked raw materials, etc. An auction mechanism suitable for this setting is the simultaneous pooled auction (SPA), where each bidder simultaneously submits a single bid and is allocated an object based on the rank of his bid among all the bids. We study how to improve the seller's expected revenue by enforcing a reserve price in an SPA. We find that the use of an appropriate reserve price may significantly increase the seller's revenue, especially when the number of items for sale is relatively large compared to the number of participating bidders. One inherent problem in the SPA is that some bidders may incur ex post losses; that is, they pay more than what they value the received objects. We propose a tailored VCG mechanism that generates the same expected revenue as the SPA does, while bidders do not incur any ex post loss. We also discuss the potential applications of this research to keyword auctions.     

From the Editor: Why Do People Do What They Do?

Sociological Forum -