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31.
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   
32.
Children's recall of the details of pediatric examinations was examined over the course of a 6-month interval. Although the 83 4- to 7-year-old participants reported a substantial amount of information at each assessment, performance declined over time, dropping sharply over the course of 3 months but then remaining constant out to the final interview at 6 months. As expected, older children provided more total information than younger children did and reported a greater proportion of the event components in response to general rather than specific questions. However, comparable patterns of remembering and forgetting over time were observed at each age level. In addition, no effects of repeated questioning--in the form of an interview at 3 months for half of the children--were observed on performance at the 6-month assessment. Moreover, children's prior knowledge about routine doctor visits was assessed before the checkup for half of the participants at each age and was associated with initial but not delayed recall. Although knowledge increased with age as expected, it nonetheless affected recall over and above the influence of age.  相似文献   
33.
In three experiments, we examined the transfer of orientation-contingent context effects between the eyes and across portions of the retina with or without variation in external spatial location. Previous research had shown that vertical lines are judged long, relative to horizontal lines, when the stimulus set comprises relatively long horizontals and short verticals (Contextual Condition B), as compared with the reverse when the stimulus set comprises relatively short horizontals and long verticals (Contextual Condition A). Consequently, the contextual set of stimuli influences the magnitude of the horizontal-vertical illusion (HVI), decreasing its size under Contextual Condition A and increasing its size under Contextual Condition B. Experiment 1 showed that exposing one eye to different stimulus contexts modulated the size of the HVI at the exposed eye but had little or no effect at the other eye. Experiments 2 and 3 showed that the effect of the contextual sets generalized poorly across adjacent portions of the retina but transferred almost perfectly across different locations in external space when retinal location was constant. Thus, orientation-contingent context effects in visual length perception appear to be specific to the eye and to the region of the retina stimulated, suggesting that these effects reflect relatively early and local changes in sensitivity, rather than relatively late and general shifts in response criteria.  相似文献   
34.
Commitment to organizational change: extension of a three-component model   总被引:3,自引:0,他引:3  
Three studies were conducted to test the application of a three-component model of workplace commitment (J. P. Meyer & N. J. Allen, 1991: J. P. Meyer & L. Herscovitch, 2001) in the context of employee commitment to organizational change. Study 1, conducted with 224 university students, provided preliminary evidence for the validity of newly developed Affective, Continuance, and Normative Commitment to Change Scales. Studies 2 and 3, conducted with hospital nurses (N = 157 and 108, respectively), provided further support for the validity of the three Commitment to Change Scales, and demonstrated that (a) commitment to a change is a better predictor of behavioral support for a change than is organizational commitment, (b) affective and normative commitment to a change are associated with higher levels of support than is continuance commitment, and (c) the components of commitment combine to predict behavior.  相似文献   
35.
How do early bilingual experiences influence children's neural architecture for word processing? Dual language acquisition can yield common influences that may be shared across different bilingual groups, as well as language-specific influences stemming from a given language pairing. To investigate these effects, we examined bilingual English speakers of Chinese or Spanish, and English monolinguals, all raised in the US (= 152, ages 5–10). Children completed an English morphological word processing task during fNIRS neuroimaging. The findings revealed both language-specific and shared bilingual effects. The language-specific effects were that Chinese and Spanish bilinguals showed principled differences in their neural organization for English lexical morphology. The common bilingual effects shared by the two groups were that in both bilingual groups, increased home language proficiency was associated with stronger left superior temporal gyrus (STG) activation when processing the English word structures that are most dissimilar from the home language. The findings inform theories of language and brain development during the key periods of neural reorganization for learning to read by illuminating experience-based plasticity in linguistically diverse learners.  相似文献   
36.
We investigated the association between cultural worldviews and climate change risk perceptions, support for climate friendly policies and climate change mitigation behaviours in a large Chinese sample. Items from Dake's cultural theory scales and Kahan's cultural cognition scale were presented to a Qualtrics online panel consisting of 515 Mandarin‐speaking residents of Beijing. A series of factor analyses revealed that the combined item sets were best represented by four‐dimensions: hierarchism, individualism, egalitarianism and fatalism. Mediation analysis revealed that respondents with egalitarian and non‐fatalist worldviews perceived greater risk associated with climate change, which in turn predicted greater support for policies to manage climate change and increased mitigation behaviour. In addition, respondents who scored high on individualism were less likely to support climate change policies, but this effect was not mediated by risk perceptions. Overall, our results suggest cultural worldviews may influence policy support both directly and indirectly through risk perceptions.  相似文献   
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38.
This paper describes the process of two groups of students from high schools located in the immediate vicinity of the World Trade Center grappling to make sense of the events of September 11 through the creation of a documentary chronicling their experiences. The process of creating these videos mirrored the process and curative factors of a psychotherapy group in a non-stigmatizing, innovative, and accessible format, one generated by the students themselves with the assistance of professionals in the visual and performing arts. After reviewing the literature on the potential impact of violence on adolescents and the use of group treatment, especially in school settings, as an optimal choice for this population, we describe the distinctive process of the two separate groups of students, each culminating in different expressions of their very personal experience of September 11. We understand and contextualize their process through the lens of the therapeutic dynamics and elements of group work.  相似文献   
39.
To test the position that some people’s willingness to endorse affirmative action is influenced by the match between beneficiary group and the attributional underpinnings of the programs, endorsement of four programs that could be used to benefit either women or men were assessed among 95 undergraduate students in Ontario, Canada. Students preferred the use of a remedial program that suggested that beneficiaries are under-qualified and need to develop job relevant skills for female versus male beneficiaries. This was driven by perceptions of the effectiveness of the program. For male beneficiaries, participants were more supportive of a mentorship development program that implied the necessity of structural change than they were of the remedial program. These effects were independent of participant gender.  相似文献   
40.
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