1,720,976 research outputs found
Evasione fiscale: Processi cognitivi e comportamento del contribuente
No full textRiassunto. In questa rassegna verrà trattato il tema dell’evasione fiscale, ed in partico- lare le differenze tra sistema fiscale anglosassone e italiano. Successivamente, verranno trattati gli assunti teorici, i limiti e le proposte offerti dai due principali modelli di ri- ferimento nella letteratura sull’evasione: il modello economico di Allingham e Sandmo (1972) e la teoria del prospetto (Kahneman e Tversky, 1979). Infine, si tratterà la teoria del mantenimento del concetto di Sé (Ariely, 2006, 2008) che mostra come le persone nella vita di tutti i giorni «imbrogliano» solo fino ad un certo punto, ovverosia fino al momento in cui la categorizzazione del gesto immorale non costringe il singolo a dover ristrutturare la propria immagine di Sé. La parte conclusiva cercherà di tracciare un quadro complessivo con l’intento di integrare le diverse prospettive offerte diversi mo- delli teorici, in modo da individuare le condizioni migliori per ridurre la motivazione ad evadere
You can't be better than me: The role of feedback in modulating people's pursuit of wealth
Get PDFGoal of this present work is to investigate the effect of different sources of social comparison on people’s tendency to maximize their payoff when facing ambiguous situations. Based on social comparison processes theory (Festinger, 1954) and on its more recent developments (Buckingham & Alicke, 2002; Garcia, Tor, & Gonzalez, 2006, Garcia & Tor, 2007), three experiments were built with the goal of manipulating participants’ social status compared to similar others. To this purpose, I adopted two different ways to communicate participants’ information about their standing. Experiment 1 adopts aggregate feedback and compares the tendency to take advantage of ambiguous situations, namely, scenarios in which it was possible to select among different payoffs, between participants scoring consistently above and below the average score of a reference group. Building on Experiment 1, Experiment 2 adopts relative feedback (ranking), and compares the economic behavior of participants’ ranking consistently second-best to that of participants ranking second-last within a group of five students. Lastly, Experiment 3, built on the previous two experiments, directly compares aggregate and relative feedback among participants ranking above the average and always in first position. Furthermore, Experiment 3 tests a possible mediator of the relationship between different feedback and participants’ tendency to maximize their earnings. To summarize, the results emerged across the three experiments demonstrate that when information about specific others’ performance is not provided, participants ranking above the average exploit ambiguous situations to a lower extent compared to participants scoring below the average (Experiment 1). Yet, when precise and detailed information about individuals’ positions within a group is specified (ranking), aggregate sources of comparisons are no longer taken into account. Participants always in second position and in fourth position (Experiment 2), not only exploited ambiguous trials, but also exhibited unethical behavior to increase their total payoff. Lastly, Experiment 3 explains how participants ranking always first and above the average differ in their tendency to maximize their earnings. The contribution of this work is twofold. On the one hand, it extends literature on social comparisons (Festinger, 1954) and rankings (Garcia et al., 2006) in the economic domain, showing that different source of feedback prompts not only competition but also the exploitation of grey areas. On the other hand, the results described in the three experiments suggest that identify the correct way to communicate performances is important and represents a delicate factor, that if not used appropriately can foster negative behaviors within groups and organizations
You can’t be better than me: The role of the reference point in modulating people’s pursuit of wealth
Get PDFTwo experiments showed that participants use the achievements of others as reference points with which to compare their wealth. In turn, being better or worse than referent others exerted influence on participants’ tendency to interpret ambiguous scenarios in a self favorable way. Experiment 1 revealed that participants who scored consistently below the average performance were more likely than participants who scored consistently above the average to exploit situations in which the rules were unclear. Experiment 2 provided participants with detailed information about their exact ranking within a hypothetical group of several individuals. Results showed that both participants who ranked above (second) and below (second-last) the average were willing to take advantage of ambiguous situations to improve their status. The level of detail of information about participants’ performance allows a more precise evaluations of their achievements and shifts their attention toward the comparison in which they are worse off. Comparisons with relevant others modulate the pursuit of self-interest and greater wealth, and such effect may account for several dynamics in the society
The Certainty Effect for Gains and Losses Emerges in Joint Evaluation but Not Always in Separate Evaluation
No full textSix studies investigated people's attitudes toward uncertainty. Participants rated the attractiveness of pairs of gambles in either a gain or a loss frame. We varied the level of uncertainty, the monetary outcomes, and the evaluation mode of the gambles (i.e., joint versus separate evaluation). Experiments 1a and 1b compared a sure gain (loss) to a risky gain (loss), with both gambles having identical expected value. Experiments 2a and 2b included an almost sure (i.e., 98%) gain (loss) and risky gain (loss). When gambles entailed gains, a risky gamble became less attractive when evaluated in joint than in separate evaluation. The opposite pattern emerged when gambles entailed losses. The difference between a risky and a sure (or almost sure) gamble was weaker (or eliminated) in separate evaluation. Experiments 3a and 3b presented a risky gamble alone or with other gambles with varying probability and outcomes to be gained or lost. When gambles entailed gains (losses), a risky gamble became less (more) attractive and was chosen less (more) frequently when paired with gambles offering a higher probability of gaining (losing) smaller amounts. Overall, affective reactions and preferences for uncertain gambles depend on the decision context, and the certainty effect can disappear in separate evaluation
Negative emotion and trait emotional intelligence in reaction to terrorist attacks
Get PDFDeadly terrorist attacks shook Europe and generated significant emotional turmoil well beyond people directly harmed. At the same time, large waves of immigrants are seeking help in many European countries. In this climate, we investigated how negative emotion elicited by terrorist attacks shapes estimates of future attacks, the perception of immigrants, and opinions toward immigration among respondents living in a small town in Northern Italy. We found that stronger negative emotion corresponded with the belief that future attacks would be more likely to occur in respondents' hometowns than in farther locations, with a greater tendency to see immigrants as threatening, and lower willingness to accept them. Importantly, we found that this pattern was more pronounced for individuals with low (vs. high) trait emotional intelligence
The relationship between attention allocation and cheating
No full textLittle is known about the relationship between attention allocation and dishonesty. The goal of the present work was to address this issue using the eyetracking methodology. We developed a novel task in which participants could honestly report seeing a particular card and lose money, or they could falsely report not seeing the card and not lose money. When participants cheated, they allocated less attention (i.e., shorter fixation durations and fewer fixations) to the card than when they behaved honestly. Our results suggest that when dishonesty pays, shifting attention away from undesirable information can serve as a self-deception strategy that allows individuals to serve their self-interests while maintaining a positive self-concept
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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