Cause-related marketing (CRM), which combines business goals and corporate social responsibility, has recently become a trend in Taiwan as well as in the whole world. Although recent studies have begun to examine potential factors that might affect CRM effectiveness, influences of emotional appeals on CRM remain unexplored. Therefore, based on previous studies relevant to charitable donations, this study compares the effects of guilt appeal and warmth appeal in CRM ads. In addition, brand¡¦s gender traits are also considered to observe how they sway the effectiveness of the emotional appeals. The present study uses experimental design to investigate the effects of the types of emotional appeals (guilt appeal vs. warmth appeal) and brand¡¦s gender traits (feminine brand vs. masculine brand) on CRM effectiveness. And a 2X2 factorial design is conducted. Four different scenarios are established through fictitious CRM ads, and the ad effects are measured by purchase intention and attitude toward the brand to observe the response under different scenarios. The results indicate that there is an interaction effect between emotional appeals and brand¡¦s gender traits on CRM effectiveness. The feminine brand is more effective while using CRM. Furthermore, the feminine brand is more effective than the masculine brand while the warmth appeal is used to promote a CRM ad, but such superior effect disappears as it turns to guilt appeal. According to these findings, this study suggests that marketers should consider the ¡§gender¡¨ of their brands before choosing an appropriate emotional appeal in the CRM ad to reach their goals.

1 Abstract Diploma thesis - Appeal This diploma thesis deals with the legal regulation of one of the extraordinary remedies of the Czech civil process - appeal. The first goal of my diploma thesis was to introduce systematic rules and extraordinary means in general and to add permits to their system, while in the first chapter I further analyzed the corrective systems according to which the scope of control activities of the court is determined. The legal regulation of permits has undergone the existence of dynamic changes during its existence, another, and primary, the aim of this work was described by the current legislation allowing and further outline the development of permitting legislation, which was returned as an extraordinary remedy in 1991. One of the other goals I chose is the description of the new concept of the legal regulation of permission, the regular remedy, which is regulated in the draft of the new Civil Code of the Ministry of Justice - the substantive intent of the Civil Procedure Code. According to the authors of the substantive intent of the introduced larger economic court proceedings, the change of permission to an ordinary appeal. According to the authors of the substantive intent, an important element would be a higher degree of legal certainty for the participants in the...

The purpose of this study was to examine individual reactions to environmental messages based on three message frames. The frames include shock or fear, humor, and emotional frames. The intent of the study was to document, through the use of pre- and post-questionnaires, individuals' reactions to the three types of messages by measuring attitude or perception change, credibility of the message, and importance of the issue. In this study, baseline knowledge levels and beliefs about environmental issues were examined using a pre-questionnaire. How variable treatments affect attitudes or create perception change with regard to the environmental messages were explored. This study was questionnaire based, with results based on one time pre- and post questionnaires of mass communications undergraduate students at the University of South Florida. Along with message framing, McGuire's Information Processing Theory is useful in determining an individual's psychological context, and the steps an individual will take after a message is presented. This theory gives a "good overview of the attitude change process, reminding us that it involves a number of components" (Severin & Tankard, 2001, p. 175). Using these two theories as underpinning, exploration of the effects of different types of Greenpeace messages is possible. Determining which types of frames promote a behavior change in individuals adds to environmental persuasion research, and ultimately assists the designers of environmental messages and the deliverers of environmental communication.

ANNULMENT OF AWARDS UNDER THE WASHINGTON CONVENTION ON SETTLEMENT OF INVESTMENT DISPUTES The annulment mechanism plays a significant role in the system established by the Washington Convention. As a model of review, it strives to reconcile respect for the parties' desire to achieve final and efficient resolution of their dispute with the limited possibility to quash an award which is a product of a fundamentally flawed process. The existence of this exceptional opportunity to annul an award after its issuance has been widely recognized as an important factor in the success of ICSID as a platform for settlement of investment disputes. This thesis focuses on the issue of scope of review exercised by the ad hoc committees in annulment proceedings. The very first generation of ad hoc committees, represented by the annulment decisions in Amco I and Klöckner I, cast a shadow of doubt on ICSID's ability to transform its avowed dedication to the principle of finality into practice. Both of these decisions were accused of crossing the line between limited review anticipated by the Convention and substantive review typical for appellate systems. The primary ambition of this thesis is to explore the legitimacy of these concerns with respect to the current generation of ad hoc committees. Therefore, the first...

Investigo nesta tese o problema da unidade épica da Tebaida a partir da hipótese de que o emprego do apelo se vincula diretamente ao andamento da ação. A metodologia consiste na teorização antiga, segundo preceitos aristotélicos e horacianos a respeito da disposição das partes e do todo em um poema, como modo de leitura do corpus e como forma de esclarecer aspectos até então não de todo estabelecidos pela fortuna crítica. Ademais, verifico quais usos do apelo nesta epopéia de Estácio se mostram ou não modelados segundo pré-figurações na Ilíada e na Eneida, assim como no Édipo e nas Fenícias senequianos. Parto da premissa de que o furor constitui o cerne da ação na Tebaida e, demonstrando-a, concluo que a função principal do apelo é conferir unidade ao poema. / In this doctoral dissertation I investigate the problem of epic unity in the Thebaid through the hypothesis according to which the use of appeal is directly connected to the development of action. My method dwells on ancient theory and thus follows both Aristotelian and Horatian principles regarding the disposition of the parts and the whole of a poem as a means of reading the corpus and also clarifying aspects that have not hitherto been wholly established by critics and commentators. Furthermore, I proceed to verifying which uses of appeal in Statius epic reveal themselves as being modelled or not according to pre-figurations in the Iliad and the Aeneid, as well as in Senecas Oedipus and Phoenissae. By demonstrating the assumption that furor makes the center of action in the Thebaid I conclude that the unity of action in the poem builds on through appeal, thereby proving this to be its prevailing function.

Investigo nesta tese o problema da unidade épica da Tebaida a partir da hipótese de que o emprego do apelo se vincula diretamente ao andamento da ação. A metodologia consiste na teorização antiga, segundo preceitos aristotélicos e horacianos a respeito da disposição das partes e do todo em um poema, como modo de leitura do corpus e como forma de esclarecer aspectos até então não de todo estabelecidos pela fortuna crítica. Ademais, verifico quais usos do apelo nesta epopéia de Estácio se mostram ou não modelados segundo pré-figurações na Ilíada e na Eneida, assim como no Édipo e nas Fenícias senequianos. Parto da premissa de que o furor constitui o cerne da ação na Tebaida e, demonstrando-a, concluo que a função principal do apelo é conferir unidade ao poema. / In this doctoral dissertation I investigate the problem of epic unity in the Thebaid through the hypothesis according to which the use of appeal is directly connected to the development of action. My method dwells on ancient theory and thus follows both Aristotelian and Horatian principles regarding the disposition of the parts and the whole of a poem as a means of reading the corpus and also clarifying aspects that have not hitherto been wholly established by critics and commentators. Furthermore, I proceed to verifying which uses of appeal in Statius epic reveal themselves as being modelled or not according to pre-figurations in the Iliad and the Aeneid, as well as in Senecas Oedipus and Phoenissae. By demonstrating the assumption that furor makes the center of action in the Thebaid I conclude that the unity of action in the poem builds on through appeal, thereby proving this to be its prevailing function.

Community notification aims to warn the public when reintegrating sexual offenders represent a significant risk to public safety. However, anxiety and powerlessness are often unintentional side-effects of notification. Fear appeals are persuasive messages that arouse fear of a threat and may include recommended actions for avoiding the threat. This research applied a fear appeal theory, the Extended Parallel Processing Model (EPPM), to community notification web pages. Study 1, a systematic review of existing community notification web pages, informed the development of a traditional web page vignette for Study 2. Study 2 compared the traditional web page format to a high efficacy web page intervention, which comprised educational information on avoiding sexual victimization. The EPPM predicted positive correlations between fear and perceived threat (hypothesis 1), fear and behavioural intentions (hypothesis 2), and perceived efficacy and intentions to adopt victimization prevention behaviours (hypothesis 4) as well as negative correlations between perceived efficacy and maladaptive fear control responses (hypothesis 3). The intervention group was predicted to have higher perceived threat, higher perceived efficacy, be less likely to adopt fear control responses, and more likely to endorse behavioural intentions than the control group (hypothesis 5). Female participants were hypothesized to have higher fear, perceived threat, fear control responses, and behavioural intentions and lower perceived efficacy than male participants (hypothesis 6). The results provide preliminary support for the EPPMs ability to explain reactions to receiving a community notification. Hypotheses 1, 2, and 4 were fully supported and hypothesis 6 was partially supported as females displayed higher fear, perceived threat, and behavioural intentions; however, the intervention was ineffective in producing differences between the intervention and control groups (hypothesis 5). Exploratory regression analyses found gender, education level, previous victimization, parental status, and locus of control were related to the EPPMs variables. Future research should examine the impact of different educational materials and delivery systems (such as interpersonal sources, media, and web-based multi-media) to further examine the application of the EPPM to web-based sexual offender community notification and determine whether it is possible to increase adaptive responses to receiving a community notification by providing educational information.

Community notification aims to warn the public when reintegrating sexual offenders represent a significant risk to public safety. However, anxiety and powerlessness are often unintentional side-effects of notification. Fear appeals are persuasive messages that arouse fear of a threat and may include recommended actions for avoiding the threat. This research applied a fear appeal theory, the Extended Parallel Processing Model (EPPM), to community notification web pages. Study 1, a systematic review of existing community notification web pages, informed the development of a traditional web page vignette for Study 2. Study 2 compared the traditional web page format to a high efficacy web page intervention, which comprised educational information on avoiding sexual victimization. The EPPM predicted positive correlations between fear and perceived threat (hypothesis 1), fear and behavioural intentions (hypothesis 2), and perceived efficacy and intentions to adopt victimization prevention behaviours (hypothesis 4) as well as negative correlations between perceived efficacy and maladaptive fear control responses (hypothesis 3). The intervention group was predicted to have higher perceived threat, higher perceived efficacy, be less likely to adopt fear control responses, and more likely to endorse behavioural intentions than the control group (hypothesis 5). Female participants were hypothesized to have higher fear, perceived threat, fear control responses, and behavioural intentions and lower perceived efficacy than male participants (hypothesis 6). The results provide preliminary support for the EPPMs ability to explain reactions to receiving a community notification. Hypotheses 1, 2, and 4 were fully supported and hypothesis 6 was partially supported as females displayed higher fear, perceived threat, and behavioural intentions; however, the intervention was ineffective in producing differences between the intervention and control groups (hypothesis 5). Exploratory regression analyses found gender, education level, previous victimization, parental status, and locus of control were related to the EPPMs variables. Future research should examine the impact of different educational materials and delivery systems (such as interpersonal sources, media, and web-based multi-media) to further examine the application of the EPPM to web-based sexual offender community notification and determine whether it is possible to increase adaptive responses to receiving a community notification by providing educational information.

Tax administration sections have always formed part of the tax legislation in South Africa. South Africans have been warned for years of the introduction of separate legislation to govern the tax administration sections of all the applicable tax Acts. This became a reality with the introduction of the Tax Administration Act (TAAct) on 1 October 2012. This study will focus on the changes from the Income Tax Act to the Tax Administration Act in relation to assessments, objections, penalties and interest. All the different types of assessments have now been defined under the Tax Administration Act. We also see the introduction of a new type of assessment in the form of a jeopardy assessment. This type of assessment can be raised by a senior SARS official where the Commissioner is satisfied that the collection of taxes may be in jeopardy. The biggest change regarding objections is the change to the timeframe in which a taxpayer is allowed to lodge an objection. Under the Tax Administration Act, an objection has to be lodged within 30 business days after the date of the assessment and not within 30 business days after the due date as under the Income Tax Act. Furthermore, SARS will now be obliged to provide taxpayers with detailed reasons for assessments. The administrative non-compliance penalties that formed part of the Income Tax Act have now been combined under one chapter in the Tax Administration Act. The biggest change with regard to penalties can be seen in the movement from the additional tax penalty (old 200% penalties) to the new understatement penalty. Taxpayers will need to ensure that they are aware of the possible implications they may face under the Tax Administration Act. It has now become even more important for taxpayers to seek the advice of qualified tax practitioners when faced with complex tax matters. This will assist the taxpayer in preventing unwanted penalties being raised and would ensure compliance in respect of their tax affairs. / Dissertation (MA)--University of Pretoria, 2013. / lk2014 / Taxation / MA / Unrestricted

The Position of Review Appeal in the System of Remedies Abstract What is the purpose of the review appeal in civil matters? Should the review appeal be of an ordinary or extraordinary nature? Should the admissibility requirements of the review appeal be determined entirely objectively, or should it depend, at least in part, on the subjective discretion of the appellate court? This is only a part of numerous questions that have accompanied the institute of review appeal for several historical stages and, due to the planned overall re- codification of the civil procedure law, these issues remain relevant even today. The author of this work aims to provide an answer to some of these questions based on a critical view of the historical development of the review appeal, current legislation concerning this matter and the review appeal from de lege ferenda perspective. In the first chapter, the author generally discusses remedies in civil proceedings, their nature, effects, and definition of the review appeal. The greatest attention is paid to the purposes of the review appeal, which include finding individual justice and unifying the decision-making practice of the civil courts. In the second chapter, the author focuses in detail on the historical development of the institute of review appeal. Its important...