3 resultados para gift taxes

em Aston University Research Archive


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This thesis proposes a theory of Motivation to Work, as a particular condition of general motivation, using the Maussian concept of the Gift to explain the operation of Lacanian Desire. Specifically, it argues that de-motivation stems from Gift rejection. However, as the arguments are not paradigmatically commensurable with managerialist theories, it has been necessary to establish the epistemological tradition of which this work is representative, namely, Critical Theory and Post-Structuralism/Post- Modernism. In distinction to the managerialist explanations of motivation, management and work, behaviourist theories of motivation are characterised as more properly a concern with psychological incentives, management in its current socio-historic institutionalised form as a process of social domination and work as a social experience of domination, but also as a forum for social life generally. However, as such a view receives little theoretical or empirical confirmation from managerialist literature, it is argued that it is necessary to broaden the catchment area of relevant writing, and that the literary arts have more insight than orthodox science. This is supported by reference to modern literary theory in terms of the Form/Content distinction. Central to this argument is the ontological concept of Difference and its `political' use in maintaining social domination by privileging certain forms over others. Having established the basis on which to articulate this theory of motivation, the Lacanian concept of Desire is explored, together with its relevance to motivation and management/organisation theory. The theory of the Gift Relationship is then explicated and developed, together with some of its popular sociological conceptualisations, and an argument made for an understanding in terms of its psychological signficance in explaining the operationalisation of Lacanian Desire. This is related to the work situation and to its relevance for organisational management. In conclusion, its utility is considered, as are some potential criticisms of the arguments put forward.

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Purpose: The aim of this paper is to shed light on the determinants of consumers' evaluations and purchase intentions of gift promotions. Factors analysed relate to the promoted product, the gift, the relationship between the product and the gift, and consumer traits and perceptions. Design/methodology/approach: A 2 (product type: utilitarian vs hedonic) × 2 (gift type: utilitarian vs hedonic) × 2 (brand type: high equity vs medium equity) between-subjects factorial design was undertaken. Structural equation modelling was used to test the hypotheses on a sample of 247 respondents in the UK. Findings: Gift attractiveness is the most important driver of consumers' overall evaluation of gift promotions, followed by the attitude toward the promoted brand, the perceived fit between the promoted product and the gift, the hedonic nature of the gift, plus value expression and entertainment benefits perceived by consumers. Results also reveal that deal proneness is positively associated with the hedonic benefits of value expression benefit and entertainment benefit. Finally, the overall evaluation of gift promotions with both brand attitudes and deal proneness positively influences consumers' purchase intentions. Research limitations/implications: To generalise these findings, future research should use a wider sample. Practical implications: The findings of this study provide guidelines for marketers designing their gift promotional strategies. Originality/value: The increased popularity of gift promotions necessitates a better understanding of the factors influencing consumers' evaluations. This study addresses the lack of research in this area by simultaneously investigating the effect of different key factors. © Emerald Group Publishing Limited.

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Purpose: The objective of this paper is to better understand the factors that influence consumers' responses toward gift promotions. Specifically, the aim is to analyse four variables: the nature of the promoted product, the fit between the product and the gift, the type of brand used in the promotion and the deal-proneness. Design/methodology/approach: In an experimental context, 247 subjects were randomly assigned to a 2 (product type: utilitarian vs hedonic)×2 (gift type: utilitarian vs hedonic)×2 (brand type: high equity vs medium equity) between-subjects factorial design. Findings: Results indicate that the nature of the promoted product does not influence consumer response. Overall evaluation of gift promotions is more favourable when simultaneously the brand promoted has high equity and the fit between the promoted product and the gift is high. Offering a gift that fits with the product and using high equity brands is a wise strategy to positively influence purchase intentions. Findings also show that deal proneness has a positive impact on purchase intentions. Research limitations/implications: A limited set of product categories, gifts and brands were used. Future research should also examine other variables and use a representative sample. Practical implications: Findings provide useful guidelines for the design of gift promotions. Originality/value: Most previous research has focused on monetary promotions with little about non-monetary promotions. This paper addresses this gap by analysing consumers' responses to gift promotions incorporating key determinants in the analysis. © Emerald Group Publishing Limited.