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We investigate the ethical behaviour of small business owners by focusing on individuals' motivations to comply with tax obligations. In a study of 330 small business owners, we assess the role of internalised motivation to pay taxes versus extrinsic motivation in driving tax compliance. First, we find that internalised and extrinsic motivation have distinct predictors. Internalised motivation is related to strong personal moral norms to comply and a sense that the fiscal system is fair. Extrinsic motivation is related to perceptions that penalties are severe, that checks are likely, and is associated with a perceived lack of tax knowledge. Second, we find that, when considered together, internalised motivation but not extrinsic motivation predicts self-reported tax compliance. Third, we test the undermining hypothesis by which the presence of extrinsic motivation may crowd out the positive effect of internalised motivation. We find evidence of a motivation crowding effect only at very high levels of extrinsic motivation. We discuss avenues for further integration of motivation theory in research on tax compliance behaviour, and more generally the study of regulatory compliance and ethical behaviour in business settings. 相似文献
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When their newborns were 2 weeks of age, 53 mothers completed the activity items of the Rothbart questionnaire. Two weeks later, the same mothers were interviewed at home with regard to their newborns' activity level, using the Thomas, Chess and Birch guidelines and the Carey and McDevitt global rating. Prior to analysis, responses to the instruments were clustered into the contexts of feeding, sleeping, bathing, dressing, and daily activities. Though none of the questionnaire clusters correlated with the global rating, daily activities were convergent between the questionnaire and interview responses. In contrast, all five of the situational contexts for the interview were related positively to the global rating of activity. Results are discussed in light of the apparent contextual influence on maternal ratings of temperament at 1 month. 相似文献
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Edith C. Kieffer Cleopatra H. Caldwell Diana B. Welmerink Kathleen B. Welch Brandy R. Sinco J. Ricardo Guzmán 《American journal of community psychology》2013,51(1-2):76-89
Depression during the prenatal and postpartum periods is associated with poor maternal, perinatal and child outcomes. This study examines the effectiveness of a culturally and linguistically tailored, social support-based, healthy lifestyle intervention led by trained community health workers in reducing depressive symptoms among pregnant and early postpartum Latinas. A sample of 275 pregnant Latinas was randomized to the Healthy MOMs Healthy Lifestyle Intervention (MOMs) or the Healthy Pregnancy Education (control) group. More than one-third of participants were at risk for depression at baseline. MOMs participants were less likely than control group participants to be at risk for depression at follow-up. Between baseline and 6 weeks postpartum, MOMs participants experienced a significant decline in depressive symptoms; control participants experienced a marginally significant decline. For MOMs participants, most of this decline occurred during the pregnancy intervention period, a time when no change occurred for control participants. The change in depressive symptoms during this period was greater among MOMs than control participants (“intervention effect”). From baseline to postpartum, there was a significant intervention effect among non-English-speaking women only. These findings provide evidence that a community-planned, culturally tailored healthy lifestyle intervention led by community health workers can reduce depressive symptoms among pregnant, Spanish-speaking Latinas. 相似文献
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Perilloux C Lewis DM Goetz CD Fleischman DS Easton JA Confer JC Buss DM 《The American psychologist》2010,65(9):930-932
Replies to comments on Evolutionary psychology: Controversies, questions, prospects, and limitations (see record 2010-02208-001) by Confer et al. The purpose of which was to clarify the logic of evolutionary psychology and clear up some of the more common misunderstandings about it. In this response, we address the key points raised by the commentators. 相似文献
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The human voice is described in dialogic linguistics as an embodiment of self in a social context, contributing to expression,
perception and mutual exchange of self, consciousness, inner life, and personhood. While these approaches are subjective and
arise from phenomenological perspectives, scientific facts about personal vocal identity, and its role in biological development,
support these views. It is our purpose to review studies of the biology of personal vocal identity—the familiar voice pattern—as
providing an empirical foundation for the view that the human voice is an embodiment of self in the social context. Recent
developments in the biology and evolution of communication are concordant with these notions, revealing that familiar voice
recognition (also known as vocal identity recognition or individual vocal recognition) has contributed to survival in the
earliest vocalizing species. Contemporary ethology documents the crucial role of familiar voices across animal species in
signaling and perceiving internal states and personal identities. Neuropsychological studies of voice reveal multimodal cerebral
associations arising across brain structures involved in memory, emotion, attention, and arousal in vocal perception and production,
such that the voice represents the whole person. Although its roots are in evolutionary biology, human competence for processing
layered social and personal meanings in the voice, as well as personal identity in a large repertory of familiar voice patterns,
has achieved an immense sophistication. 相似文献
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Diana Rus Daan van Knippenberg Barbara Wisse 《Journal of experimental social psychology》2010,46(6):922-933
In this research we investigated the role played by leader power in determining leader self-serving behavior. Based on an integration of insights from research on the determinants of leader behavior and the power-approach theory, we hypothesized that with higher leader power leader self-serving behavior is determined more by internal states like effective leadership beliefs and less by external cues like performance information. We found support for this prediction across two experiments and one organizational survey assessing leader behavior along a self-serving–group-serving continuum. Overall, these results suggest that whether leaders benefit the collective or act self-servingly is not a function of their power per se but rather that leader power determines the extent to which internal belief states or external cues influence leader self- versus group-serving behavior. 相似文献
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Diana G. Pinto John MaltbyAlex M. Wood Liz Day 《Personality and individual differences》2012,52(1):41-44
This study links Horney’s account of human growth and neurosis to authenticity by examining aggressive responses on the point subtraction aggressive paradigm, providing the first empirical test of whether authenticity can predict objective behavior. Data from undergraduate, postgraduate, and mature students demonstrate that when controlling for age, gender, trait-anger, agreeableness, and functional dimensions of coping, individuals who measure high on authentic-living respond less aggressively to attacks and counter-attacks in unfair situations. Authentic-living uniquely accounted for 14.2% of variance in aggressive-responses (r = −.37). The findings suggest that inauthenticity is a strong predictor of aggressive behavior, and therefore increasing levels of authenticity in counseling practice may reduce maladaptive levels of anger. We suggest future exploration between authenticity and models of emotional regulation will unearth the cause and effects of aggression within inauthentic individuals. 相似文献