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Although scholars have paid considerable attention to the relationship between technological diversification and firm performance, research on this relationship has produced mixed findings. To reconcile these inconsistent findings, this study, thus, aims to revisit the performance effect of technological diversification by considering two organizational characteristics as crucial moderators, namely, firm size and financial slack.

To test the research hypotheses, the research sample covers manufacturing firms in the 2008 Standard & Poor (S&P) 500 index. Data regarding the characteristics and patent information of the sample firms were obtained from Compustat and the US Patent and Trademark Office. The hypotheses were tested by using hierarchical regression models.

In a sample of 168 S&P 500 manufacturing firms, this study finds that technological diversification has a positive effect on firm performance. The relationship between technological diversification and firm performance is also found to be positively moderated by firm size, financial slack and their configuration.

The findings of this study further suggest that firms should be aware that the effect of technological diversification on performance can be enhanced or hindered in specific contexts.

The purpose of this paper is to investigate the relationship between service recovery and relational selling behavior on trust and satisfaction in the banking industry. Specifically, the mediating role of trust and satisfaction on the relationship between service recovery, relational selling behavior and loyalty is empirically examined.

Hypotheses are developed based on the literature review. The conceptual model is tested using SEM on survey data collected from 560 customers of 12 banks in Taiwan, including local banks and foreign banks.

The model test results indicate that the influences of service recovery and relational selling behavior on trust and satisfaction are both significant. In addition, the influences of trust and satisfaction on loyalty are significant.

For bank managers, it is crucial to have well programs to identify service failures and handle recoveries efficiently and effectively. Furthermore, bank managers should place a high value on increasing salesperson’s customer-oriented behaviors to discern potential problems that customer concerns and provide suitable solutions that customer needs. By creating these better customer experiences, greater trust, satisfaction and loyalty can be yielded.

This study aims to provide a superior understanding of the relationship between service recovery, relational selling behavior, trust, satisfaction and loyalty in the banking industry. The research findings can contribute to forming targeted strategies and gaining competitive advantages for bank managers.

This study compares the role of procedural justice in motivating organizational retaliatory behaviors between two employee samples, one American and the other Taiwanese. The cross‐national generality of procedural justice effects on retaliation are examined with regard to three issues. First, this study considers the comparability of the link between procedural justice and retaliation between the two national samples. Second, it examines whether procedural justice effects on retaliation are mediated by organizational identity in both samples, as has been found in previous research based on U.S. employees (Tyler & Blader, 2000). Third, it investigates whether procedural justice is defined similarly in the two samples. Results indicate moderate cultural variation in the influence of procedural justice on retaliation and in the mediating role of organizational identity. Specifically, although procedural justice was slightly less predictive of retaliation among the Taiwanese sample, the association between justice and retaliation for these respondents was fully (as opposed to partially) mediated by organizational identity. Significant national differences also emerged in the meaning of procedural justice. Taiwanese employees demonstrated a balanced influence of relational and instrumental concerns when making overall procedural fairness perceptions, while U.S. employees defined procedural fairness primarily in terms of relational concerns.

Limited research has explored the potential marketing strategies to counter the damage associated with delayed recovery. Based on the construal level theory, this study seeks to suggest that customers tend to focus on different aspects of the compensation according to the speed of recovery. Thus, providing an adequate explanation to customers corresponding to expected recovery speed can effectively alleviate customer dissatisfaction with a delayed recovery.

This study examined the proposed hypotheses using a 2 (immediate vs delayed) by 2 (explanation: process-focused vs outcome-focused) experimental design.

The analytical results show that when an immediate recovery is available, an outcome-focused explanation will result in higher post-failure satisfaction than will a process-focused explanation. Conversely, when a delayed recovery is expected, post-failure satisfaction is higher for customers who receive a process-focused explanation than for those who receive an outcome-focused explanation.

This study thus recommends that firms should provide explanations compatible with expected recovery speed to better enhance post-failure satisfaction.

This study contributes to the body of service recovery literature by examining the differential effectiveness of outcome-focused and process-focused explanations under immediate and delayed recovery conditions. The findings provide a guideline that managers can use to formulate suitable explanations to alleviate the detrimental effects of delayed recovery.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

In a sample of 168 S&P 500 manufacturing firms, this study finds that technological diversification has a positive effect on firm performance. The relationship between technological diversification and firm performance is also found to be positively moderated by firm size, financial slack, and their configuration.

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

As multinational firms seek to acquire competitive cost advantages through global sourcing, it is also important for them to develop effective strategies to reduce possible damage of a negative country‐of‐origin (COO) effect. This study aims to examine whether brand image and evaluation mode could alleviate a negative COO effect.

A 2(COO)×2(brand)×2(evaluation mode) experimental design was employed in order to examine whether brand and COO effects on product evaluation vary under different evaluation modes. The data were analyzed by a repeated measure MANOVA.

The results showed that products made in favourable countries were rated higher in joint evaluation mode than in separate evaluation mode. Conversely, products made in unfavourable countries were better evaluated in separate evaluation mode than in joint evaluation mode. The results of the study are not in favour of the notion that a strong brand image could overcome the negative effect of COO.

Conclusions of the study suggest that the COO effect plays an equally important role in consumer product evaluation for both strong and weak brands. Thus, even for a product with strong brand image, the negative consequences of COO stemming from consumersˇ unfavourable attitudes towards the manufacturing country are not likely to be completely eliminated. Moreover, to alleviate the negative impact of unfavourable COO, marketers may want to avoid direct comparison between products made in unfavourable countries with those made in favourable countries, regardless of their brand strength.

When marketing a product made in an unfavourable country, marketers should manage to create a selling environment facilitating a separate evaluation mode. In contrast, marketers should proactively manage to display products from favourable countries along with those from unfavourable countries in order to further enhance quality perceptions.

The results of the study could help marketers employ advantageous merchandizing or advertising strategies to lessen the negative effect of COO.

Drawing on Bronfenbrenner's ecological model, this research aims to investigate the interweaving of the socialization systems within which children learn eating practices, in order to open up new paths to build prevention and care programs against childhood obesity.

Children were interviewed using semi‐structured interviews, including projective methods. The data were analyzed by both a manual content analysis and the use of qualitative analysis software Nvivo. Nvivo enables to cross verbatim and contributes to highlight the joint effects of socialization agents in terms of children's eating learning.

The study clarifies the interrelationships between social contexts in which children learn food practices. It points out that the different social spheres may sometimes exert contradictory influences and that food learning cannot be limited to the transmission of nutritional information, but also involves emotional and social experiences.

By showing that eating habits stem from complex processes, the research suggests measures against children's obesity that take into account the interrelationships between social contexts. It invites the policymakers and the food companies to implement actions based on social relationships involved in food learning.

Whereas the traditional consumer socialization models focus on interactions between child and one socialization agent, this research's findings shed light on the entanglement of social spheres concerning eating socialization. They show that using a social‐ecological approach is useful to policymakers, researchers, marketers, and other constituencies involved in developing solutions to the obesity problem.

This paper aims to explore the relationship between human resource attributes and the operating performances of accounting firms by sampling data from the 2012-2013 Survey Report on Accounting Firms, as compiled by the Financial Supervisory Commission in Taiwan.

Multiple regression analysis is conducted to measure operating performances with various measurements, such as operating profits and business diversification. The independent variables include male to female ratio, percentage of senior executives, percentage of employees with higher education backgrounds, organizational vitality, human resource diversity, percentage of employees with certified public accountant (CPA) qualifications and human resource costs (HRCs). The control variables are the firm history, market shares and ownership structures since the inception of the firms.

The empirical results regarding the operating profits model suggest that the higher the male to female ratio, the percentage of employees with higher education backgrounds, organizational vitality, human resource diversity, percentage of employees with CPA qualifications and HRCs, the greater the operating profits. Meanwhile, the findings regarding the business diversification model indicate that the higher the male to female ratio, percentage of senior executives and human resource diversity, the greater the business diversification.

It is intended that the research findings can assist the management of accounting firms to understand the human resource attributes critical to operating performances, which will help to enhance the competitiveness of employees, mitigate the operating risks and improve the operating performances of the firms.

The purpose of this paper is to explore the operating efficiency of accounting firm partnerships.

An empirical analysis is performed with a three-stage research method: data envelopment analysis (DEA), univariate testing and regression analysis.

The results indicate that large firms are not necessarily the most efficient. Efficient accounting firms see an average 50 percent contribution from total practice revenues and a 50 percent contribution from the number of cases. The percentage of senior managers is higher for firms with poor operating efficiency than for firms with good operating efficiency. This implies that firms with poor operating efficiency have a higher expenditure in human capital. Both efficient and inefficient firms find intense market competition to be the main challenge, followed by the challenge of market recessions. Appropriate educational training should be provided to upgrade the professional expertise and competency of staff. Response to peer competition and assistance to local accountant practices are the main reasons for setting up practice in Mainland China. The main operating mode in Mainland China is bringing personnel from Taiwan.

Using DEA, univariate testing and regression analysis, this paper aims to help the operators of accounting firms in dealing with business difficulties, finding their own core competencies, and making up for their operating disadvantages. The findings can provide references to reviewing whether their human resource allocation is appropriate and which operational type should be adopted by the accounting firms. Hence, the accounting firms can formulate their future operational strategies.

Taking into consideration external (technology acceptance factors, website service quality) as well as internal (specific holdup cost) factors, this paper aims to explore how internet customer satisfaction and loyalty can be associated with each other and how they are affected by these dynamics.

This study adopts structural equation modelling (SEM) as the main analytical tool. It investigates the shopping experiences of users of the major shopping websites of Taiwan.

The research results point to the following: first, customer e‐satisfaction will positively influence customer e‐loyalty directly; second, technology acceptance factors will positively influence customer e‐satisfaction and e‐loyalty directly; third, website service quality can positively influence customer e‐satisfaction and e‐loyalty directly; and fourth, specific holdup cost can positively influence customer e‐loyalty directly, but cannot positively influence customer e‐satisfaction directly.

This paper draws on the research results for implications for shopping website management and design, then suggests some ways to enhance performance for the website shopping industry.