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This embodied conversational agent looks very human and as old as I feel! The effect of perceived agent anthropomorphism and consumer-agent age difference on brand attitude
No full textInternational audienceIn a study with 320 Canadian participants, we explore the effect ofperceived physical and non-physical anthropomorphism of anEmbodied Conversational Agent (ECA) and the perceived actualand subjective age difference between an individual and this ECAon the ECA’s likeability and credibility. We also explore the effect oflikeability and credibility on the attitude towards the website onwhich the ECA appears and the brand on the website. Perceivedphysical anthropomorphism has a positive effect on ECA likeabilityand credibility. The perceived differences between a consumer’ssubjective and actual age and perceived ECA age have a negativeeffect on ECA likeability. This effect is attenuated by an interactioneffect between the subjective age difference and perceived non-physical anthropomorphism: for a given level of the subjective agedifference, the more the ECA is perceived as having human emotionsand motivations, the more positive the effect on ECA likeabilityis. ECA likeability and credibility lead to more positiveattitudes towards the website and the brand. For the conceptualizationof our study, we draw upon the Attraction to SimilarityTheory, complemented by insights from anthropomorphism studies,Self-Congruity Theory, and relational characteristics research.Theoretical and managerial contributions are discussed
Do geographical appellations provide useful quality signals? The case of Scotch single malt whiskies
No full textInternational audienceCollective reputation signals, such as geographical appellations or similar labels, aim to provide information concerning the quality of goods supplied by a group of producers and enable differentiation between groups. Several studies have shown that reputation can be disconnected from quality, raising doubts concerning the informational content of specific collective labels. Our study examines Scotch whisky geographical appellations as an unexplored case with collective label requirements that do not permit vertical differentiation. We use a dataset covering 83,494 sales records over nine years in the Scotch whisky second-hand market and run hedonic price analyses, finding evidence of a collective reputation effect, even after controlling for distillery individual reputation and bottle characteristics. These findings suggest that appellations can benefit from a reputation premium, despite low informational content. As a corollary, an appellation system can be profitable for certain producers without providing any helpful quality signals for consumers
Pour un nouveau discours amoureux de l'entreprise
No full textXerfi Canal a reçu Gabriel Lomellini, professeur assistant à ICN Business School et membre du CEREFIGE, pour parler de l'apport de Barthes pour penser l'amour dans l'entreprise.Avec l'aimable autorisation de Xerfi Canal
Application of Lean Office Concepts in the Management of Labor Grievances and Commercial Matters: A Case Study in a Retailers’ Network
No full textInternational audienceAlthough Lean was developed for manufacturing, it was quickly expanded to other areas, thus resulting in Lean Office (LO), which can be defined as a system of standardized service operations. It consists of activities to generate value for the customer and am to meet their expectations of quality and price while focusing on intangibles. This study evaluated the applicability of LO concepts in the management of labor grievances and commercial matters in the legal department of a network of retailers. The data was collected through unstructured interviews, observations, and database analysis. The study was divided into diagnosis, application of Lean tools, and the implementation of indicators. As a result, the internal mapping was developed, and new flows were established, eliminating waste and activities that had not added value. Following the Lean philosophy, a new management system was defined and implemented, which increased processes efficiency and reduced the expenses in lawsuits
The impact of economic outlook on green finance: insights from linkages between green and inflation-indexed bonds
No full textInternational audienceWhile inflation-indexed bonds focus on mitigating the impact of inflation and preserving the purchasing power of investors, green bonds prioritize investments in environmentally responsible projects. These bond types offer distinct investment opportunities that cater to the diverse preferences and objectives of investors. With this in mind, this study aims to explore the dynamic relationship between inflation-indexed bonds and green bonds usingwavelet analysis, quantile regression, and the Diebold-Yilmaz procedures for the period spanning October 2016 to January 2021. By considering green bonds as indicative of green energy outlooks and inflation-indexed bonds as reflective of overall economic conditions, we investigate the hypothesis that inflation-indexed bonds dominate green bonds within a sample of emerging markets. Our findings reveal significant interdependence between green bonds and inflation-indexed bonds across various wavelet time scales. Consistent with recent research, inflation-indexed bonds exhibit a dominant influence on the relationship, while the nature of this dependence alternates between positive and negative. Furthermore, quantile connectedness analysis demonstrates that spillover transmissions are more pronounced during extreme positive and negative market conditions. The outcomes of thisstudy hold relevance for both investors and policymakers alike
Le rôle des salariés dans la détermination des enjeux environnementaux de la banque
No full textInternational audienc
Comment se dessinent les carrières dans le numérique? Un regard porté sur trois nouveaux métiers des TIC
No full textNational audienc
Ethical practices of earnings management: are differences related to gender or occupation?
No full textInternational audienceRecent works in the gender literature identify some masculinization of women's behaviors withincompanies. However, the scope and significance of this phenomenon remains largely unexplored with moststudies tending to focus on one particular hierarchical position or job. The present study considers the rangeof occupations in the accounting sector, identifying the positions of chief financial officer (CFO), financialanalyst, and statutory auditor (the stakeholders) to consider whether the different earnings management (EM)practices are deployed differently by men and women occupying the same accounting positions. The ethicalEM practices applied to the above three hierarchical positions show that a masculinization process might bemitigating gender differences among these upper accounting positions. We draw on an original accounting59stakeholder survey conducted at the international level to propose an econometric model that identifies theeffects of both gender and job position on EM practices. Our results confirm that the relationship betweengender and ethics is not obvious since women tend to favor less ethical EM practices. They confirm also thatdecisions about the type of EM depend on the type of stakeholder - CFO, analyst, statutory auditor - involvedin the financial reporting process. We introduce interaction effects which show that these practices per positiondepend on gender: female analysts and female auditors are subject to EM definitions that are in line with thoseof their male counterparts and in contrast to the position of female CFO, these job positions favor moreethical instruments. We discuss the implications of the heterogeneous masculinization process we identify.Overall, our work on the EM phenomenon contributes to research on gender differences and their complexityby providing more fine grained information on professional difference
Analysis of the Renewable Energy Generation Capability for Attending a National Renovation Fleet Through Ethanol-Cell Electric Vehicles in a South American Market
No full textInternational audienceThe renewal of fossil-fuel vehicles by electric vehicles (EVs) is a global trend for the coming years. In Brazil, a law project prohibits the sale of fossil-fuel vehicles in 2030. However, Brazil faces challenges to meet the future demand for electricity, generated by the massive use of EVs. One of the state-of-the-art technological solutions is the ethanol-cell EVs. It is ideal because the country has a significant production of ethanol (hydro and anhydrous). Therefore, this chapter aimed to investigate the physical feasibility (in terms of productivity, climate conditions, and available areas) of sugarcane plantations (the most productive raw material for ethanol production) to meet estimated future electricity demands of ethanol-cell EVs. Based on big data between 2016 and 2020, it was applied the Slack-Based Measure (SBM) Data Envelopment Analysis (DEA) model to measure the relative efficiency of 73 productive micro-regions. Then, future demand scenarios were projected. And the possibility of replacing pasture areas with sugarcane plantations was investigated. The results showed which macro-regions, states, and micro-regions are more efficient. Therefore, they should be the focus of investments for electricity generation and benchmarks (at regional and national levels). Furthermore, the possibility of a conflict between the need to generate electricity to supply EVs and the need to produce food and protect environmentally sensitive areas (e.g., the Amazon Forest) was highlighted. Policymakers must consider the complexity of this context before fostering green power sources. Finally, once this chapter is a kick-off of the discussion about the theme, future research paths are suggested
Organisatorische Voraussetzungen der Notfallvorsorge für Kulturgüter
No full textInternational audienceFeuer, Wasser, Erdbeben, Umweltkatastrophen, bewaffnete Konflikte und andere Ereignisse können Kulturgüter in wenigen Augenblicken zerstören oder so schwer beschädigen, dass sie auf lange Zeit nicht mehr genutzt werden können oder sogar gänzlich verloren sind. Ein Notfall oder gar eine Katastrophe sollte niemals auf unvorbereitete Akteure treffen. Die Besonderheit im Fall von Kulturgütern ist, dass es nicht nur darum geht, das Schadensereignis selbst zu bekämpfen, sondern auch darum, die Kulturgüter möglichst unversehrt zu bergen. Dafür müssen die Kulturgut bewahrenden Einrichtungen mit anderen Organisationen wie z. B. der Feuerwehr eng zusammenarbeiten. Dieses Diskussionspapier legt das Wissen aus der Organisations- und Katastrophenforschung zur zuverlässigen Bewältigung von Notfallsituationen dar und beschreibt davon ausgehend die organisatorischen Voraussetzungen, die für eine effektive Notfallvorsorge für Kulturgüter hierzulande unabdingbar sind