Inférences réflexives dans la publicité

Advertisements are so ubiquitous nowadays that capturing the addressee’s attention and maintaining it long enough for them to be fully processed have become fundamental objectives for advertisers. Employing specific strategies in the design of the advertisement contributes efficiently to achieving these goals, getting the audience not only to attend the stimulus but also to process it in certain ways favourable for the advertiser. We argue that Relevance theory, an approach to communication built on a massively modular view of cognition, offers the right tools to explain the nature of the interpretative processes in verbal comprehension. Knowledge of the relevance-based reflexive inferential procedures involved in utterance interpretation allows advertisers to foresee the addressee’s processing behaviour, giving them the possibility to control it in a such a way that the intended interpretative effects are achieved in the desired way

Intellectual heritages of post-1990 public sector accounting research: An exploration

PURPOSE: The article’s aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity. DESIGN/METHODOLOGY/APPROACH: The study primarily employs a bibliometric analysis of research outputs invoking New Public Management (NPM). Applying a content analysis to Hood (1991), as the most cited NPM source, bibliographic methods and citation/co-citation analysis for the period 1991 to 2018 are mobilised to identify the disciplinary evolution of the NPM knowledge base from a structural and longitudinal perspective. FINDINGS: The analysis exhibits disciplinary branching of NPM over time and its imprints on post-1990 PSA research. Given the discourse about origins of NPM-based accounting research, there are research domains behind the obvious that indicate disciplinary fragmentations. For instance, novelty of PSA research is found in Public Value Accounting, continuity is evidenced by transcending contextual antecedents. Interestingly, these domains are loosely coupled. Exploring the role of disciplinary imprints designates prospects for post-NPM PSA research that acknowledges multi-disciplinarity and branching in order to deploy insularity as a building block for its inquiries. RESEARCH LIMITATIONS/IMPLICATIONS: Criteria for assessing the limitations and credibility of an explorative inquiry are used, especially on how the proposal to develop cumulative knowledge from post-1990 PSA research can be further developed. PRACTICAL IMPLICATIONS: A matrix suggesting a method of ordering disciplinary references enables positioning of research inquiries within PSA research. SOCIAL IMPLICATIONS: ORIGINALITY: By extending common taxonomies of PSA intellectual heritages, the study proposes the ‘inquiry-heritage’ matrix as a typology that displays patterns of theorisation for positioning an inquiry within PSA disciplinary groundings

Motivational drivers behind second-hand luxury consumption: a Qualitative Exploration of Consumption Motivations in Finland

Objectives The main objectives of this study were to find out the motivational drivers behind second-hand consumption, luxury consumption and finally, second-hand luxury consumption. The first two were investigated in the literature review, and the motivational drivers behind second-hand consumption were researched through a qualitative exploration. Summary Luxury consumption is no longer restricted to brand new luxury goods. Instead, the resale of luxury goods is further increasing. Therefore, a need for a better understanding of the consumer segment participating in this new retail market exists. After exploring the motivational drivers behind both second-hand and luxury consumption, five fashion-conscious Finnish women were interviewed on their second-hand luxury consumption habits to explore the motivational drivers of the consumers. Conclusions The results of this study showed consistency with the literature on second-hand consumption and luxury consumption. Based on the results it can be concluded that product-related, social and personal factors drive second-hand luxury consumption. The findings of this study suggest that second-hand luxury consumers are motivated by a combination of these drivers. On the contrary, the study raises the issue of inauthenticity as a negative influencer of second-hand luxury consumption. Finally, even though eco-consciousness did not directly affect second-hand luxury consumption, the findings of this study show support for the circular economy -phenomenon

ADAM SMITH'S OPTIMISTIC TELEOLOGICAL VIEW OF HISTORY

Adam Smith's four-stage theory provides the framework for his writings on history. The fourth stage is the commercial epoch; the culmination of history in this stage is a key component in the conventional interpretation of Adam Smith as a prophet of commercialism. In two historical case studies Smith shows the capacity of commercial society to regenerate itself. This potent capacity suggests that commercial society is inevitable. At a certain point in time it also overcomes the major obstacles to its permanence. Smith's philosophy of history anticipates the end of history views of Kant and Hegel.Political Economy,

THE THEOLOGICAL FOUNDATION OF ADAM SMITH'S WORK

The paper will discuss the theological foundation to Smith's writings. Teleology, final causes and divine design were initially seen as central to understanding Smith's writings. Over time, this view fell out of fashion. In the period after World War II, with the rise of positivism, commentators tended to overlook or downplay this interpretation. In the last decade, or so, teleology has started to be restored to its former position as an essential element in understanding Smith. After spelling out Smith's teleology and his view of final causes, divine design and the ends of nature, we try to explain the Panglossian nature of the 'new theistic view' of Smith. While our view differs somewhat, we agree with the essence of the 'new view' claim: a theological view exists in Smith which underpins his moral and economic theories.Political Economy,

Austerity or xenophobia? The causes and costs of the hostile environment in the NHS

During the “age of austerity” the UK government has progressively limited free health services for “overseas visitors” on the grounds of fairness and frugality. This is despite the fact that the cost of the additional bureaucracy required by the new system and the public health consequences are expected to exceed the sums saved. In this article I explore the interaction between the austerity discourse and xenophobic discourses as they relate to migrants’ access to healthcare. By examining the available data and adjudicating various moral arguments, I cast doubt on the claim that the current charging regulations are cost-effective and fair. I instead contend that if the UK is concerned with running a health service that is economically-sustainable and morally-defensible, it is critical that migrants are welcomed, both as staff and as patients. I conclude by arguing that xenophobia has precipitated changes to the health service which do not qualify as “austerity” in the way that is claimed, but rather deliberately produce a “hostile environment” for migrants, despite this very likely generating economic losses

Factors Associated with Backyard Composting Behavior at the Household Level

Communities in most states are under pressure to reduce the amount of solid waste going into landfills. Many are making efforts to encourage their citizens to practice backyard composting. A logit regression analysis was conducted to identify factors associated with backyard composting of yard and food wastes in a case study area. Sample data were obtained through a September 1997 telephone survey of 865 households residing in single-family dwellings in Knox County, Tennessee. Findings indicate that a number of variables reflecting complementary behavior, attitudes, knowledge, and peer influence were significantly related to composting behavior. Policy implications of these findings are outlined.Resource /Energy Economics and Policy,