Contentious interactions may arise between a tax professional and client upon a disagreement over a tax position. In an increasingly competitive tax return preparation market, these contentious interactions represent a significant threat to tax practitioners' client satisfaction and retention objectives. I conduct an experiment in which I examine the effect of three factors on tax clients' (1) likelihood to accept the advice of the tax accountant and (2) likelihood to switch tax accountants upon receiving professional advice counter to their preferred tax position. The three factors are: (1) clients' antagonistic narcissism; (2) clients' relationship with the accountant; and (3) how the advice is framed by the tax accountant. The results are based on a sample of 93 taxpayers. First, this study examines how clients' measured levels of narcissistic antagonism (hereafter, antagonism) impacts their reaction to "being told no" by their tax professional. Results indicate that upon the receipt of advice contrary to their preferences, highly antagonistic clients are more likely to (1) engage in a contentious interaction with their professional and (2) switch to a new tax professional. Supplemental path analyses document that individuals with high levels of antagonism cognitively react to instances of "being told no" by simultaneously devaluing their professionals' credibility and role as a client advocate, leading to these aggressive behaviors. This study also examines how the social closeness of the professional-client relationship influences the argue and switch decisions. Multivariate analysis indicates that social closeness is significantly related to the argue and switch decision. However, univariate results do not show significant relationship between social closeness and each of the decisions individually. That is, I find partial support for the professional publications and AICPA recommendations that tax practitioners should develop personal relationships with their clients to improve client satisfaction and likelihood of retention. Clients are marginally more likely to retain their current tax professional for future years when they feel they have a personal relationship with their tax practitioner, as opposed to those in a purely professional relationship. Finally, this dissertation considers the manner in which a tax professional frames his/her advice that is counter to a client's preferences. Results indicate that contrary advice that focuses on the potential downsides of an aggressive tax position (e.g., IRS audits and penalties) significantly dissuades client argument with the professional and significantly deters switching to a new tax accountant as compared to advice that is framed as being in the clients' "best interest."

Pretende-se contribuir à análise do conceito de narcisismo no pensamento freudiano a partir de três estudos: (1) Um exame das primeiras elaborações sobre o narcisismo, dividido em dois tempos: (i) a origem do termo junto às primeiras descrições e teorias sobre o narcisismo, (ii) sua entrada na teoria freudiana. A ideia central é, por meio de uma visão diacrônica, acompanhar a apropriação e evidenciar as modificações que Freud incide nesse conceito ao adotá-lo em sua metapsicologia. Para isso, então, iremos em um primeiro momento estudar como os primeiros teóricos do narcisismo Alfred Binet, Havelock Ellis, Paul Näcke e Richard von Krafft-Ebing concebiam e conceberam essa noção; para depois pensar a apropriação freudiana em três fontes: na correspondência trocada com Jung, no registro das Atas da Sociedade Psicanalítica de Viena e nos textos freudianos de 1910 a 1913. (2) Um estudo do texto de Freud Introdução ao narcisismo de 1914 texto central para o narcisismo , levando em consideração três aspectos: (i) a lógica interna do texto, (ii) as modificações que a introdução do narcisismo traz à teoria freudiana e (iii) alguns desdobramentos desse conceito no interior do pensamento freudiano. (3) Uma análise da noção de narcisismo das pequenas diferenças desenvolvendo um dos vários desdobramentos que o conceito de narcisismo tem a partir de 1914; trata-se de uma análise sincrônica que visa cotejar e relacionar três momentos dessa noção: tal como ela surge pela primeira vez em O tabu da virgindade de 1918, como ela é retomada em Psicologia das massas e análise do Eu de 1921 e sua versão final em O mal-estar na cultura de 1930. Em suma, o primeiro estudo visa pensar a origem e a entrada do narcisismo no pensamento freudiano; o segundo, o narcisismo na metapsicologia; e o terceiro, o narcisismo enquanto fenômeno social / We aim to contribute to the analysis of the concept of narcissism in the Freudian thought from three studies: (1) An examination of the first elaborations on narcissism, divided into two stages: (i) the origin of the term within the first descriptions and theories of narcissism, (ii) its entry into the Freudian theory. The central idea is, through a diachronic view, to track the appropriation and highlight the changes that Freud makes into this concept to adopt it in his metapsychology. For this, we will at first study how the first theorists of narcissism - Alfred Binet, Havelock Ellis, Paul Näcke and Richard von Krafft-Ebing - conceived this notion, and then think about the Freudian appropriation on three sources: in the correspondence with Jung, in the record of the Minutes of the Psychoanalytic Society of Vienna and in the Freudian texts from 1910 to 1913. (2) A study of the Freudian text On Narcissism: an introduction of 1914 - the central text for narcissism - taking into account three aspects: (i) the internal logic of the text, (ii) the changes that the introduction of narcissism brings to the Freudian theory, (iii) some consequences of this concept inside the Freudian thought. (3) An analysis of the concept of narcissism of minor differences - unfolding one of the several developments that the narcissism concept has had since 1914; it is a synchronic analysis that aims to collate and relate three moments of this notion: such as it first appears in The Taboo of Virginity of 1918, the way it is retaken in Group Psychology and the Analysis of the Ego of 1921, and its final version in Civilization and Its Discontents of 1930. In short, the first study aims to consider the origin and the entry of narcissism in the Freudian thought; the second is related to the narcissism in metapsychology; and the third, narcissism as a social phenomenon

Dans les métiers de l’investissement financier, le risque est un outil de travail quotidien et reconnu. Tout individu est ainsi amené à déterminer quels risques valent la peine d’être pris, ou quelle perte vaut la peine d’être risquée. Plus le risque pris est important, plus grands seront les bénéfices – ou pertes – encourus. Ces caractéristiques, le monde de l’investissement financier les partage avec les sports à hauts risques, ou sports extrêmes. Malgré cette similitude, la littérature scientifique issue de chacun des ces domaines adopte une perspective qui lui est propre afin d’expliquer le risque et la prise de risques. Alors que la recherche en finance s’attarde avant tout à la quantification des risques, la littérature sportive s’intéresse davantage à la personnalité des pratiquants de sports extrêmes, répondant donc aux questions : Qui prend des risques ? Pourquoi ? De récentes études ont avancé que les traits de personnalité du narcissisme et de l’alexithymie contribuent significativement à expliquer la tendance à la prise de risques dans le sport. Par le biais de six études successives et complémentaires, ce travail de thèse a pour objectif d’élargir ces résultats par la mise en évidence des relations entre les traits narcissiques et alexithymiques, et la prise de risques financiers / In the world of financial investment, risk is recognised as a daily working tool. Individuals are constantly asked to determine whether risks are worthwhile, in other words whether the potential associated loss is worth risking. The higher the risk, the higher the potential wins or losses. These characteristics are shared between the world of financial investment and high-risk – or extreme – sports. Notwithstanding their similarities, scientific studies conducted within each of these domains have adopted distinct understandings of risk and risk-taking. Whilst research in finance aims to quantify and control risk, the sport literature is rather more interested in the personality of high-risk sport partakers. The latter thus aims to answer questions such as who takes risks and why. Recent studies have highlighted the significant roles played by narcissism and alexithymia, two stable personality traits. Through six successive and complementary studies, the present thesis aims to broaden these results by uncovering the links between both narcissistic and alexithymic personality traits and financial risk-taking.

本論文旨在探討約瑟夫.海勒 (Joseph Heller) 第二本小說 <<懼變>>中自我辯証的策略及牽涉在其中自戀的主題. 基本上, <<懼變>>乃為一第一人稱敘述之作品. 身兼小說中的主人翁及敘述者, Slocum 憑藉其在敘述中對語言文字支配的 "優勢," 企圖由文字飄浮的意符中重新建構自我的意指, 以凸顯 / 再塑自我的主體性. 換言之, 經由 "說" 和 "寫" 等自我辯証的手段, Slocum 嘗試建立自我的權力中心, 肯定自我的自發及實體存在. 而本論文的根本論述即在於 Slocum 自我肯定的 "需要" 源起於其病態自戀的人格. 在這一點上, 我將援用 Freud, Lacan,Alford 等人自戀的理論, 指出自戀慾力雖然是自我形成的原始動力, 病態自戀人格卻表現於對自我價值的懷疑和無休止的自我追尋. 在小說 中, Slocum 必須藉著不斷的自我表演來肯定自我, 他的自我追尋正足以彰顯他自我的匱乏和對外界肯定的依賴.本論文分為五章. 首章涵蓋自我問題, 自戀理論及病態自戀三部份,就本論文的理論基礎加以申論. 次章以 Slocum 的追尋 (Quest) 和反追尋 (Anti-Quest) 為主題, 了解Slocum 以第一人稱敘述者對其敘述的控制. 第三章探討自戀人格二元性的論點, 指出潛藏在 Slocum 自我權力爭取之後重返嬰兒前鏡像期 (Pre-Mirror Stage) 的慾望. 第四章引用 Christopher Lasch 文化批判的觀點, 分析美國二次戰後消費社會裡經濟和文化的生態, 以圖找出自戀人格崛起的文化背景. 末章總結全文論述,並以 "自戀敘述" 的概念, 闡明<<懼變>>一書結構上自戀的特質. / The purpose of this thesis is to explore Something Happened, the second novel written by Joseph Heller, in light of the contemporary theories of self, especially the research made on narcissism. Through an analysis of Solcum’s self-politics, I intend to clarify the power-relations between self and other, narrator and his audience, speaker and language, as well as the individual and the culture revealed in the novel. Not only does Slocum embody the self who attempts to exercise self-power by means of self-performance in his narrative but this self-performance, instead of consolidating Solcum’s subjectivity, ironically reduces his self to be an object controlled by the outer world of consumption. Besides summarizing the whole research, the final chapter refers to the concept of the “narcissistic narrative.” Through an analysis of the narcissistic essence in Slocum’s writing, I reconfirm the value of Something Happened in modern literary creation.

The aim of this dissertation is to investigate the importance of the mother figure for the definition of the female identity in three novels by the Belgian writer and psychoanalyst Jacqueline Harpman: La fille démantelée, La plage d’Ostende and Orlanda. This perspective is largely motivated by the specific character of the mother-daughter relation which is crucial to the formation of female identity. Freud already argued that it was impossible to understand the female identity without considering a woman’s preœdipal fixation to her mother. The analysis of the three novels is based on the concept of what Kristeva terms primary narcissism, which represents a delicate stage in the relationship between mother and child. In different ways, the analyzed novels are permeated by an oscillation between identification and differentiation. On a thematic level, the female protagonist’s desire to distance herself from the mother is always countered by an awareness of an intimate bond with her, and, paradoxically, it may seem, that the differentiation from the mother opens the way for a happy reunion between mother and daughter, now two individuals who no longer form a symbiotic unit. In this process of individuation described in the novels, a third instance which Freud called father of individual prehistory is crucial. Even though, at first sight, love appears to be the most important theme in the works of Harpman, this thesis argues that the theme of love is intimately linked to that of the mother figure and that it is necessary to read the works of Harpman through the spectrum of the mother-daughter relation in order to achieve a deeper understanding. Such a reading reveals among other things the key role of the inner dynamics of love. Love is not only the main theme of the work of Harpman, it’s also the meeting place of the two “love cures” of Harpman: literature and psychoanalysis, both situated in the field between narcissism and idealization, mechanisms that are inherent to what Freud called the subject’s eternal rebirth. The way in which writing functions as a way for the Harpman female protagonist to become a subject corresponds to Kristeva's idea of the entering into language, or into the symbolic system as Lacan put it, as a way to ward off the emptiness of the abjection. The symbolic system gives the subject a sense of being an individual with clear boundaries in a structured and intelligible world.

This thesis is concerned with the psychoanalytical concept of narcissism, and the effect that texts written by narcissistic writers have upon their readers. I use Søren Kierkegaard as an example of a narcissistic writer who produced narcissistic texts. In order to follow through the logic of the thesis, it is necessary to explain first the Freudian idea of narcissism, and then narcissism as considered by one post-Freudian school called Object Relations theory. It is also necessary, second, to summarise a psychoanalytic model of what happens when we read any kind of text. The methodology of this thesis is usually called psychobiography, the systematic application of psychodynamic principles to the study of a life, and so, third, both the principles and some of the issues of this methodology are presented. Having established an operational definition of narcissism, the thesis looks first at Kierkegaard’s life, identifying a series of key events or stages that can be re-interpreted on the assumption that Kierkegaard was narcissistic. Three of his key texts are considered next - Fear and Trembling, Works of Love and The Sickness Unto Death. Each of these can be interpreted to show how his narcissism influenced his writing. Two substantial appendices are included. The first is a comment upon the relationship between God and psychoanalysis, presented primarily to introduce the ideas of Donald Winnicott. The second is on the concept of psychopathology, a difficult topic, since it is at once both heavily value laden, but is also persistent in any analysis of psychological difference. In conclusion I refer to several key Kierkegaardian themes, emphasising their narcissistic origins, and ask the reader to reflect upon their own responses to these issues, to consider how Kierkegaard’s narcissism influences their own emotions, and how these in turn affect any cognitive understanding of Søren Kierkegaard.

Thesis (doctoral)--Universität München, 2008. / Description based on print version record. Includes bibliographical references (p. 245-251).

Pretende-se contribuir à análise do conceito de narcisismo no pensamento freudiano a partir de três estudos: (1) Um exame das primeiras elaborações sobre o narcisismo, dividido em dois tempos: (i) a origem do termo junto às primeiras descrições e teorias sobre o narcisismo, (ii) sua entrada na teoria freudiana. A ideia central é, por meio de uma visão diacrônica, acompanhar a apropriação e evidenciar as modificações que Freud incide nesse conceito ao adotá-lo em sua metapsicologia. Para isso, então, iremos em um primeiro momento estudar como os primeiros teóricos do narcisismo Alfred Binet, Havelock Ellis, Paul Näcke e Richard von Krafft-Ebing concebiam e conceberam essa noção; para depois pensar a apropriação freudiana em três fontes: na correspondência trocada com Jung, no registro das Atas da Sociedade Psicanalítica de Viena e nos textos freudianos de 1910 a 1913. (2) Um estudo do texto de Freud Introdução ao narcisismo de 1914 texto central para o narcisismo , levando em consideração três aspectos: (i) a lógica interna do texto, (ii) as modificações que a introdução do narcisismo traz à teoria freudiana e (iii) alguns desdobramentos desse conceito no interior do pensamento freudiano. (3) Uma análise da noção de narcisismo das pequenas diferenças desenvolvendo um dos vários desdobramentos que o conceito de narcisismo tem a partir de 1914; trata-se de uma análise sincrônica que visa cotejar e relacionar três momentos dessa noção: tal como ela surge pela primeira vez em O tabu da virgindade de 1918, como ela é retomada em Psicologia das massas e análise do Eu de 1921 e sua versão final em O mal-estar na cultura de 1930. Em suma, o primeiro estudo visa pensar a origem e a entrada do narcisismo no pensamento freudiano; o segundo, o narcisismo na metapsicologia; e o terceiro, o narcisismo enquanto fenômeno social / We aim to contribute to the analysis of the concept of narcissism in the Freudian thought from three studies: (1) An examination of the first elaborations on narcissism, divided into two stages: (i) the origin of the term within the first descriptions and theories of narcissism, (ii) its entry into the Freudian theory. The central idea is, through a diachronic view, to track the appropriation and highlight the changes that Freud makes into this concept to adopt it in his metapsychology. For this, we will at first study how the first theorists of narcissism - Alfred Binet, Havelock Ellis, Paul Näcke and Richard von Krafft-Ebing - conceived this notion, and then think about the Freudian appropriation on three sources: in the correspondence with Jung, in the record of the Minutes of the Psychoanalytic Society of Vienna and in the Freudian texts from 1910 to 1913. (2) A study of the Freudian text On Narcissism: an introduction of 1914 - the central text for narcissism - taking into account three aspects: (i) the internal logic of the text, (ii) the changes that the introduction of narcissism brings to the Freudian theory, (iii) some consequences of this concept inside the Freudian thought. (3) An analysis of the concept of narcissism of minor differences - unfolding one of the several developments that the narcissism concept has had since 1914; it is a synchronic analysis that aims to collate and relate three moments of this notion: such as it first appears in The Taboo of Virginity of 1918, the way it is retaken in Group Psychology and the Analysis of the Ego of 1921, and its final version in Civilization and Its Discontents of 1930. In short, the first study aims to consider the origin and the entry of narcissism in the Freudian thought; the second is related to the narcissism in metapsychology; and the third, narcissism as a social phenomenon

No description available.

This study investigates how chief executive officer narcissism impacts the organizations strategic decisions and outcomes. Rooted in the idea that the organization is a reflection of its top managers, I theorize that narcissistic chief executive officers may influence the decision process leading to corporate acquisitions. Furthermore, taking into account the Dotcom bubble and subprime-crash, research on merger waves is incorporated into the research framework as an outside of the organization effect impacting organizational outcomes. Using a sample of 116 acquisitions by 60 chief executive officers at public listed U.S. firms this is tested from 1994-2017. The results show little to no connection between chief executive officer narcissism and corporate acquisitions in total, international acquisitions or through truly large acquisitions. Though there is a positive connection between observable characteristics such as education and age influencing the decision to acquire firms. When comparing the sample of 116 acquisitions to a general market sample of 4379 acquisitions, a connection to merger wave theory is identified. / Denna studie undersöker hur verkställande direktör narcissism påverkar organisationens strategiska beslut och utfall. Med förankring i idén att organisationen är en reflektion av sina ledare, teoretiserar jag för hur narcissistiska verkställande direktörer kan influera beslutsprocessen som leder till företagsförvärv. Vidare, genom att ta i beaktning IT bubblan och finanskrisen, inkorporeras forskning om merger waves i det teoretiska ramverket som en extern faktor vilket påverkar organisatoriska utfall. Med ett urval av 116 uppköp av 60 verkställande direktörer på publika företag i USA testas detta under perioden 1994-2017. Resultatet visar lite till ingen koppling mellan narcissistiska verkställande direktörer och företagsförvärv vare sig totalt, internationella förvärv eller genom mycket stora förvärv. Däremot visar denna studie en koppling mellan observerbara egenskaper såsom utbildning och ålder påverkar beslutet att förvärva företag. När urvalet 116 förvärv jämförs med ett generellt marknadsurval på 4379 förvärv, påvisas det en koppling till merger wave teori.