No abstract

We evaluated the effects of varying temporal and spatial parameters on behavioral transitions within a water seeking situation. Subjects were 8 experimentally-naïve, male Wistar rats divided in two groups of 4 rats. For both groups, two independent schedules of water delivery were simultaneously available in two different locations of the experimental chamber. For Group 1, water was delivered with a constant periodicity. For Group 2 water was delivered randomly in time but keeping constant the average length of time between deliveries. Water deliveries were independent of rat’s behavior. In successive phases of the study, the frequency of water delivered in one location increased while the frequency of water delivered in the second location decreased, keeping constant the total number of water deliveries. Rats under the constant periodicity spent more time in the location where water was initially provided. For rats under the random periodicity, time spent on each location varied according to the proportion of water delivered on each site. Results are discussed in terms of the discrepancies with optimization models, emphasizing that, apparently simple behaviors, in a relatively simple environment, cannot be understood in terms of a single, overall encompassing concept, such as adaptation.

The purpose of this study is to carry out a systematic literature review and map the service climate in hospitality to discuss the future of the construct as a sustainable competitive advantage. A bibliometric (Bibliometrix) and network (VOSviewer) analysis were conducted in order to review the literature of 63 hospitality service climate articles published between 2005 and 2021, covering 167 authors, 30 journals, 17 countries, and indexed with 241 authors keywords. The “International Journal of Contemporary Hospitality Management” presents the most considerable accumulated growth of the hospitality service climate articles. The content analysis showed a total sample with 3519 customers and 23,068 employees, and all include women and men. The studies were carried out mainly in Asia. The research trend topics revealed that performance is one of the most crucial link factors, and keywords such as service climate, performance, antecedents, and perceptions are closely related. Finally, it is essential to highlight that the new trends are related to technology, industrial revolution 4.0, big data, and HR analytics.

In this study a theoretical model of five dimensions is explained -Rest (1986) ethical decision making process; Jones (1991) moral intensity; need for cognition; personal attributes and financial information -in order to understand the conditions that lead policymakers to manipulate information and to understand the ethical issues in decision-making that lead or not, to a more useful accounting. The sample, by convenience, consisting of 442 individuals and this empirical study was conducted through a survey by an online questionnaire. Data collection was performed using SurveyMonkey software and the model analysed by Structural Equation Analysis method. A structural model was obtained, seeming to indicate that the process of ethical and moral intensity decisions is associated with the individual need for cognition. The utility of accounting, preparation and presentation of financial statements are positively related to the educational level. In this sense, the results and the profitability of capital influence the moral intensity, it seems possible to conclude about the positive influence of academic ethics intention and accounting utility.Keywords: Ethics, utility, accounting, behavioural, need for cognition. ResumoNeste estudo é explicado um modelo teórico de cinco dimensões -Rest (1986) processo de tomada de decisão ética; Jones (1991) intensidade moral; necessidade de cognição; atributos pessoais e informações financeiras -com o objetivo de compreender as condições que levam os legisladores a manipular informações e a compreender as questões éticas na tomada de decisões que conduzem ou não a uma contabilidade mais útil. A amostra, por conveniência, composta por 442 indivíduos e o presente estudo empírico foram realizados através de um questionário online. A recolha de dados foi efetuada utilizando o software SurveyMonkey e o modelo foi analisado pelo método de Análise de Equações Estruturais. Foi obtido um modelo estrutural, que parece indicar que o processo de decisão ética e de intensidade moral está associado à necessidade individual de cognição. A utilidade da contabilidade, preparação e apresentação das demonstrações financeiras estão positivamente relacionadas com o nível educacional. Nesse sentido, os resultados e a rentabilidade do capital influenciam a intensidade moral, parecendo possível concluir sobre a influência positiva da intenção ética académica e da utilidade da contabilidade.Palavras-chave: Ética, utilidade, contabilidade, comportamento, necessidade de cognição.

The current organizational environment, characterized by uncertainty, requires the need for comprehending a complex set of variables and relations. Understanding, decision-making, and judging of information are daily processes that managers perform; these processes are often influenced by individual characteristics in terms of information processing. Among the several determining attributes of managers’ performance presented in the literature is the need for cognition. Despite its importance, studies with samples of Portuguese managers are still scarce, so that through a sample of 442 managers who are members of the executive body of Portuguese microenterprises, this study examined (a) the factor structure of the Need for Cognition Scale–18 items (Cacioppo & Petty, 1982), (b) the scale’s reliability, and (c) the invariance of its factor structure across gender and across professional activity (through a sample of nonmanagers, n = 344). Our analyses support a structure with three factors (Commitment of Cognitive Effort, Preference for Complexity, and Desire for Understanding), with good reliability and validity. The Scale showed variance between genders and between samples, which makes it less generalizable and more susceptible to population type. We also found significant differences in the levels of need for cognition between genders, in the factors Commitment of Cognitive Effort and Preference for Complexity. The sample of managers had significantly higher levels of need for cognition compared with the sample of nonmanagers. Collectively, these findings provide compelling evidence in support of the Need for Cognition Scale for managers and other professionals. However, more research is warranted to investigate the scale measurement invariance.