scholarly journals The Role of Mental Accounting in Self-employed Business Owners' Tax Behavior (Case Study: Self-employed Taxpayers of Fars Province)

2020 ◽  
Vol 5 (9) ◽  
pp. 371-394
Author(s):  
Fahime Ebrahimi ◽  
Zahra Najafi ◽  
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Collections ◽  
2021 ◽  
pp. 155019062098783
Author(s):  
Bradley J. Wiles

This article discusses the potential role archives play in supporting commercial activity in everyday non-institutional settings. It is based around an exploratory case study of archives’ presence and characteristics in neighborhood bars and restaurants in a large Midwestern city. Using unobtrusive field observations and incorporating concepts and frameworks from the business and marketing psychology fields related to authenticity and nostalgia, the study offers insight into the decision-making processes around the use and value of archives, history, and heritage as a business strategy. The findings, based on observations and data gathering at select business locations, indicate extensive use of archival materials in a wide variety of visually engaging formats. The archival materials contribute to a history-informed aesthetic that gives each subject location a distinctive character. This study lays the groundwork for continued inquiry into business utilization and value of archives and recommends further research into the perceptions of business owners and customers on the role of archives in public commercial spaces.


2014 ◽  
Vol 4 (1) ◽  
pp. 4-23 ◽  
Author(s):  
Gonzalo Gómez Betancourt ◽  
Isabel C. Botero ◽  
Jose Bernardo Betancourt Ramirez ◽  
Maria Piedad López Vergara

Purpose – Although researchers have highlighted the importance of relational and family factors for the sustainability of a family firm, there is not much empirical research exploring how emotions and the management of emotions play a role in the interpersonal dynamics of family business owners. The purpose of this paper is to explore how the way family members manage their emotions affects the interpersonal dynamics in the family, business, and ownership subsystems of a family firm. Design/methodology/approach – The paper presents an in-depth case study from a family firm in Colombia-South America. Findings – The results indicate that the capability that family members have to manage their emotions influences the interpersonal dynamics that take place in the family firm at the individual and group level. In this case, the paper found that although emotional intelligence (EI) affected interpersonal relationships in a firm, this effect was based on the individual's willingness to use their EI capabilities, previous history between people, and the goals individuals have within each subsystem in a family firm. The paper also found that interpersonal dynamics, in turn, influence how family members work together. Research limitations/implications – Because this study uses an in-depth case study, the intention of the paper is to provide an initial picture of how EI can play a role in the interpersonal interactions between family business owners. The authors hope that this study can be used as a building block to enhance the understanding of the role of EI in family firms. Practical implications – EI represents an individual's capability to perceive, understand, manage, and regulate self and other's emotions. For family firms, this means that family business owners can use this capability to determine how to enact their roles in the family firm and how to interact with other to ensure harmony in their relationships. Originality/value – This paper builds on previous work on emotions in family firms to explore the role of EI in family firms, and provides an empirical exploration of the role of management of emotions in family firms.


2018 ◽  
Vol 5 (Sp1 & Sp2) ◽  
Author(s):  
Mohammad Hasan Damshens ◽  
◽  
Mohammad Sadegh Sanie ◽  
Shohre Javadpour ◽  
Mohammad Ali Khaef ◽  
...  
Keyword(s):  

1987 ◽  
Author(s):  
William A. Worrall ◽  
Ann W. Stockman

2019 ◽  
Vol 3 (1) ◽  
pp. 1-9
Author(s):  
Robert M. Anderson ◽  
Amy M. Lambert

The island marble butterfly (Euchloe ausonides insulanus), thought to be extinct throughout the 20th century until re-discovered on a single remote island in Puget Sound in 1998, has become the focus of a concerted protection effort to prevent its extinction. However, efforts to “restore” island marble habitat conflict with efforts to “restore” the prairie ecosystem where it lives, because of the butterfly’s use of a non-native “weedy” host plant. Through a case study of the island marble project, we examine the practice of ecological restoration as the enactment of particular norms that define which species are understood to belong in the place being restored. We contextualize this case study within ongoing debates over the value of “native” species, indicative of deep-seated uncertainties and anxieties about the role of human intervention to alter or manage landscapes and ecosystems, in the time commonly described as the “Anthropocene.” We interpret the question of “what plants and animals belong in a particular place?” as not a question of scientific truth, but a value-laden construct of environmental management in practice, and we argue for deeper reflexivity on the part of environmental scientists and managers about the social values that inform ecological restoration.


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