Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through (...) a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior. (shrink)

Aspect-level sentiment classification is an interesting and challenging research task to identify the sentiment polarities of aspect words in sentences. Previous attention-based methods rarely consider the position information of aspect and contextual words. For an aspect word in a sentence, its adjacent words should be given more attention than the long distant words. Based on this consideration, this article designs a position influence vector to represent the position information between an aspect word and the context. By combining the position influence (...) vector, multi-head self-attention mechanism and bidirectional gated recurrent unit, a position-enhanced multi-head self-attention network based BiGRU model is proposed. To verify the effectiveness of the proposed model, this article makes a large number of experiments on SemEval2014 restaurant, SemEval2014 laptop, SemEval2015 restaurant, and SemEval2016 restaurant data sets. The experiment results show that the performance of the proposed PMHSAT-BiGRU model is obviously better than the baselines. Specially, compared with the original LSTM model, the Accuracy values of the proposed PMHSAT-BiGRU model on the four data sets are improved by 5.72, 6.06, 4.52, and 3.15%, respectively. (shrink)

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants (...) to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed. (shrink)

Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public’s and the profession’s conceptions of auditor’s duties, despite the auditing profession’s attempt to adopt standards and practices to close this gap. In this paper, we consider one potential explanation for the persistence of the expectation gap: the role of media bias in shaping public opinion and views. We analyze press articles covering 40 U.S. corporate fraud cases discovered between 1992 and 2011. We (...) compare the auditor’s duties, described by the auditing standards, with the description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the expectation gap: deficient performance, deficient standards, and unreasonable expectations. The results of our analysis provide evidence that the performance gap can be reduced by strengthening auditor’s willingness and ability to apply existing auditing standards concerning fraud detection; the standards gap can be narrowed by improving existing auditing standards; and unreasonable expectations, however, involve elements beyond the profession’s sphere of control. As a result, the expectation gap is unlikely to disappear given the media’s tendency to bias, with an overemphasis of unreasonable expectations in their coverage of frauds and press articles tending to reinforce the view that the auditor should take more responsibility for detecting fraud, irrespective of whether this is feasible at a reasonable cost. In addition to the primary role of the press in perpetuating the expectation gap, a second reason for continuation of the expectation gap is that the rational auditor will have difficulty in assessing subjective components of fraudulent behavior. (shrink)

(Series copy) The new Oxford Readings in Feminism series maps the dramatic influence of feminist theory on every branch of academic knowledge. Offering feminist perspectives on disciplines from history to science, each book assembles the most important articles written on its field in the last ten to fifteen years. Old stereotypes are challenged and traditional attitudes upset in these lively-- and sometimes controversial--volumes, all of which are edited by feminists prominent in their particular field. Comprehensive, accessible, and intellectually daring, the (...) Oxford Readings in Feminism series is vital reading for anyone interested in the effects of feminist ideas within the academy. Can science be gender-neutral? In recent years, feminist critics have raised troubling questions about the practice and goals of traditional science, demonstrating the existence of a pervasive bias in the ways in which scientists conduct and discuss their work. This exciting volume gathers seventeen essays--by sociologists, scientists, historians, and philosophers--of seminal significance in the emerging field of feminist science studies. Analyzing topics from the stereotype of the "Man of Reason" to the "romantic" language of reproductive biology, these fascinating essays challenge readers to take a fresh look at the limitations--and possibilities--of scientific knowledge. (shrink)

BackgroundPrevious studies have not investigated the role of resilience and coping style on the association between maladaptive perfectionism and academic procrastination among nursing undergraduates. However, how to mobilize the learning enthusiasm of nursing students and reduce the incidence of academic procrastination is an important factor to reduce nursing loss and improve nursing quality.ObjectivesTo investigate the influence of maladaptive perfectionism, resilience and coping style on academic procrastination among Chinese undergraduate nursing students.MethodsA cross-sectional study was conducted. A convenience sampling method was used (...) to select 665 nursing undergraduates from March to May 2022 in China. Maladaptive perfectionism, coping style, resilience, and academic procrastination were measured using questionnaires. The descriptive analysis, Pearson’s correlation analysis and the Hayes’ PROCESS Macro in SPSS 25.0 were used to test the model.ResultsThe results showed that nursing undergraduates’ maladaptive perfectionism, resilience, positive coping style and academic procrastination were significantly correlated between every two variables, with coefficients ranging between −0.290 and 0.584. In addition, resilience played a partial mediating role in maladaptive perfectionism and academic procrastination, accounting for 15.70% of the total effect; in the meantime, this process was moderated by positive coping style.ConclusionMaladaptive perfectionism positively predicted nursing undergraduates’ academic procrastination; as a mediating mechanism with moderating, resilience and positive coping style further explained how maladaptive perfectionism promoted the academic procrastination of nursing undergraduates. Understanding this mechanism is of great significance for nursing educators to reduce the risk of academic procrastination in nursing undergraduates. (shrink)

Lloyd Jones’s *The Book of Fame*, a novel about the stunningly successful 1905 British tour of the New Zealand rugby team, represents both skilled group action and the difficulty of capturing it in words. The novel’s form is as fluid and deceptive, as adaptable and integrated, as the sweetly shaped play of the team that became known during this tour for the first time as the All Blacks. It treats sport on its own terms as a rich world, a set (...) of bodily skills, and an honest profession in itself. A reading of *The Book of Fame* can contribute to the interdisciplinary study of literature and cognition, exemplifying two-way ‘exchange values’. On the one hand, we gain insights into the nature of skilful group agency, of distinct forms and at distinct timescales, by focussing on the precise forms taken by the All Blacks’ creation of space. Here, we treat The Book of Fame as a brilliant evocation of features of collective thought, movement, and emotion that both everyday and scientific inquiry can easily miss. On the other hand, we also read back into the novel a subtle, fascinated interrogation of the mechanisms by which small groups form, evolve, and act. In this more ambitious mode of analysis, we use independently motivated theoretical concerns to help us see real features of the literary work that might otherwise remain invisible. We focus on the relationship between skilful performance and collective action. These topics fall outside the ambit of much current work by literary theorists using cognitive research, who tend to focus on theory of mind and modularity, metaphor and blending, emotion and empathy, consciousness and concepts, representation and so on. But skilled performance and collective action comprise surprisingly lively research fields across the sciences, from neuropsychology to philosophy of mind and cognitive anthropology. These areas of inquiry may provide even more productive avenues for future work in the interfield of literary and cultural theory and the cognitive sciences. (shrink)

What drives managerial perks? The commonly accepted view of perks suggests that they are a misuse of firm resources for managers’ private benefit, and thus perk consumption is unethical. However, an alternative view argues that perks can motivate managers to work hard and thus add to the value of the firm : from this perspective, perk consumption is an ethical form of behavior. The fundamental difference between the two positions has critical implications for practice, and this article tests these competing (...) views to determine the circumstances in which one view dominates the other. Using hand-collected data on perks in Chinese-listed companies, we find strong empirical support for the incentive view, which is more likely to be held in firms with moderate ownership concentration. This article not only contributes to the literature on business ethics, but also has critical implications for managerial incentive practices in emerging economies. (shrink)

Weakly Aggregative Modal Logic (WAML) is a collection of disguised polyadic modal logics with n-ary modalities whose arguments are all the same. WAML has some interesting applications on epistemic logic and logic of games, so we study some basic model theoretical aspects of WAML in this paper. Specifically, we give a van Benthem-Rosen characterization theorem of WAML based on an intuitive notion of bisimulation and show that each basic WAML system Kn lacks Craig Interpolation.

Planar cell polarity (PCP), the alignment of cells within 2D tissue planes, involves a set of core molecular regulators highly conserved between animals and cell types. These include the transmembrane proteins Frizzled (Fz) and VanGogh and the cytoplasmic regulators Dishevelled (Dsh) and Prickle. It is widely accepted that this core forms part of a ‘PCP pathway’ for signal transduction, which can affect cell morphology through activation of an evolutionary ancient regulatory module involving Rho family GTPases and Myosin II, and/or the (...) JNK kinase cascade. We have re‐examined the evidence for interactions between the proposed PCP pathway components, and question the placing of the cell morphology regulators in the same pathway as the PCP core. While Fz and Dsh are clearly involved in both PCP and Rho‐based cell morphology regulation, available evidence cannot currently discriminate whether these processes are linked mechanistically by a shared Fz/Dsh population, or pass by two distinct pathways. (shrink)

With the challenge of communicating climate science in the United States and making progress in international negotiations on climate change there is a need for other approaches. The moral issues of ecological degradation and climate justice need to be integrated into social consciousness, political legislation, and climate treaties. Both science and religion can contribute to this integration with differentiated language but shared purpose. Recognizing the limits of both science and religion is critical to finding a way forward for addressing the (...) critical challenges of climate change. How we value nature and human–Earth relations is crucial to this. We need a broader environmental ethics in dialogue with the science of climate change. (shrink)

Early in his career Thomas Hunt Morgan was interested in embryology and dedicated his research to studying organisms that could regenerate. Widely regarded as a regeneration expert, Morgan was invited to deliver a series of lectures on the topic that he developed into a book, Regeneration. In addition to presenting experimental work that he had conducted and supervised, Morgan also synthesized and critiqued a great deal of work by his peers and predecessors. This essay probes into the history of regeneration (...) studies by looking in depth at Regeneration and evaluating Morgan’s contribution. Although famous for his work with fruit fly genetics, studying Regeneration illuminates Morgan’s earlier scientific approach which emphasized the importance of studying a diversity of organisms. Surveying a broad range of regenerative phenomena allowed Morgan to institute a standard scientific terminology that continues to inform regeneration studies today. Most importantly, Morgan argued that regeneration was a fundamental aspect of the growth process and therefore should be accounted for within developmental theory. Establishing important similarities between regeneration and development allowed Morgan to make the case that regeneration could act as a model of development. The nature of the relationship between embryogenesis and regeneration remains an active area of research. (shrink)

We examine the ethical, social, and regulatory barriers that may hinder research on therapeutic potential of certain controversial controlled substances like marijuana, heroin, or ketamine. Hazards for individuals and society and potential adverse effects on communities may be good reasons for limiting access and justify careful monitoring of these substances. Overly strict regulations, fear of legal consequences, stigma associated with abuse and populations using illicit drugs, and lack of funding may, however, limit research on their considerable therapeutic potential. We review (...) the surprisingly sparse literature and address the particular ethical concerns pertinent to research with illicit and addictive substances, such as undue inducement, informed consent, therapeutic misconception, and risk to participants, researchers, and institutions. We consider the perspectives of key research stakeholders and explore whether they may be infected with bias. We conclude by proposing an empirical research agenda to provide an evidentiary basis for ethical reasoning. (shrink)

Simone de Beauvoir offers an important contribution to discourse on universal human rights. Her descriptive ontology of persons as free, interdependent, and situated in a world that offers resistance brings the discussion of human rights to a new level that also converges with some African perspectives. I claim that Beauvoir is able to defend universal human rights and, moreover, justify moral action against human rights abuses by showing the existential priority of ontological freedom.

As environmental issues have become increasingly prominent around the world, corporate environmental responsibility has begun to attract more attention. As the decision-makers of firms, top executives play an important role in the environmentally ethical behavior of their corporations. Few studies, however, have explored the motivations behind corporations’ environmentally responsible behavior from the perspective of how CEOs’ early experiences shape their decisions. This paper explores the impact that CEOs who experienced the Send-down movement have on their companies’ environmentally responsible behavior and (...) the boundary conditions of this impact from the perspective of the imprinting theory. Based on the data of listed Chinese companies from 2009 to 2020, we have found that CEOs who were themselves “Sent-down youth” have a positive impact on corporate environmental responsibility. For firms with a higher proportion of state ownership and CEOs with Chinese Communist Party membership, the relationship between experience with the Send-down movement and corporate environmental responsibility is strengthened, whereas a higher level of market competition weakens the relationship. This article enriches and deepens the research on the imprinting theory, and it also has certain practical implications for firms that hire top executives with unique types of early experiences to promote business ethics improvement. (shrink)

The present study constructed a moderated mediation model to examine whether borderline pathological celebrity worship may be associated with higher levels of impulsive buying intent. The mediating role of empathy and the moderating role of gender were also examined. A total of 1,319 participants recruited from a college through the campus network. The results indicated that borderline pathological celebrity worship could positively predict individuals’ impulsive buying intent; the predictive effect of borderline pathological celebrity worship on impulsive buying intent could be (...) mediated by empathy; and gender moderated the predictive effect of borderline pathological celebrity worship on impulsive buying intent. Specifically, relatively higher levels of borderline pathological celebrity worship were found to be associated with higher impulsive buying intent among men. However, this was relatively less significant among women.ConclusionThe results contribute to previous findings by demonstrating that borderline pathological celebrity worship could affect impulsive buying intent. Moreover, the mediating role of empathy and the moderating role of gender were also revealed. (shrink)

Empirical electoral research in Germany has reached a high level of quality both with regard to theoretical approaches and methodological issues. Moreover, it is strongly linked to other disciplines in political science such as comparative political studies or political communication and also highly integrated in international electoral research. However, a changing context of voting and internal deficits are imposing challenges on electoral research in Germany which should be met in the next years and decades. Still, these challenges can also be (...) regarded as perspectives for future electoral research. This paper thus describes the current standing of empirical electoral research in Germany and gives a detailed account of the challenges resulting from this. Further, using the example of the German Longitudinal Election Study (GLES) we show how these challenges can be and are actually met. (shrink)

Dewey believed that schools should change from places where children's heads were stuffed with facts to environments where children were encouraged to think for themselves. Reprinted here are three of his most important books on education, along with a selection of reviews from contemporary journals.

This study utilized a combination of questionnaires and computational modeling to investigate age-related differences in moral judgments and the underlying cognitive mechanisms among the Chinese population. Study 1 employed the Oxford Utilitarianism Scale to investigate impartial beneficence and instrumental harm across different age groups. Results indicated that older adults scored significantly higher than younger adults on both dimensions even after controlling for level of education and gender. Study 2 utilized the CNI (consequences, norms, inaction) model to gain a more nuanced (...) understanding of age differences in moral judgments. Findings indicated that older adults exhibited less sensitivity to moral norms when forming moral judgments. This implies that older individuals psychologically lean toward utilitarianism and are less influenced by prevailing norms in their moral decision-making. (shrink)

Wireless sensor networks have been spawning many new applications where cooperative state estimation is essential. In this paper, the problem of performing cooperative state estimation for a discrete linear stochastic dynamical system over wireless sensor networks with a limitation on the sampling and communication rate is considered, where distributed sensors cooperatively sense a linear dynamical process and transmit observations each other via a common wireless channel. Firstly, a novel dynamic variance-based triggering scheme is designed to schedule the sampling of each (...) sensor and the transmission of its local measurement. In contrast to the existing static variance-based triggering scheme, the newly proposed DVTS can lead to the larger average intertrigger time interval and thus fewer total triggering number with almost approximate estimation accuracy. Second, a new Riccati equation of the prediction variance iteration for each estimator is obtained, which switches dynamically among the modes related to the variance of the previous step and the recently received measurements from other sensors. Furthermore, the stability issue is also mainly investigated. Finally, simulation results show the effectiveness and advantage of the proposed strategy. (shrink)

Based on its productionguideline, organic agriculture has set foritself the goals of minimizing all forms ofpollution and maintaining sustainability of thefarming system. By striving for these goals,organic farming meets the demands of anincreasing number of consumers who are criticalof conventional production methods. This papergives an overview of the present state of theart in the different issues. Possibilities ofand limitations in performing the self-aimedgoals under the basic standards of organicagriculture are discussed. Concerningenvironmental protection, in general, the riskof adverse environmental effects is (...) lower withorganic than with conventional farming methods,though not necessarily so; with reference tosoil fertility and nutrient management, organicfarming is suited to improve soil fertility andnutrient management markedly on the farm level;regarding biodiversity, comparison studies showthat organic farming has more positive effectson biodiversity conservation; in relation toproduct quality, under the basic standards oforganic farming, there is no sufficientevidence for a system-related effect on productquality due to the production method. (shrink)

Purpose Moral orientation can affect ethical decision-making. Very few studies have focused on whether medical education can change the moral orientation of the students. The purpose of the present study was to document the types of moral orientation exhibited by medical students, and to study if their moral orientation was changed after preclinical education. Methods From 2007 to 2009, the Mojac scale was used to measure the moral orientation of Taiwan medical students. The students included 271 first-year and 109 third-year (...) students. They were rated as a communitarian, dual, or libertarian group and followed for 2 years to monitor the changes in their Mojac scores. Results In both first and third-year students, the dual group after 2 years of preclinical medical education did not show any significant change. In the libertarian group, first and third-year students showed a statistically significant increase from a score of 99.4 and 101.3 to 103.0 and 105.7, respectively. In the communitarian group, first and third-year students showed a significant decline from 122.8 and 126.1 to 116.0 and 121.5, respectively. Conclusion During the preclinical medical education years, students with communitarian orientation and libertarian orientation had changed in their moral orientation to become closer to dual orientation. These findings provide valuable hints to medical educators regarding bioethics education and the selection criteria of medical students for admission. (shrink)

For centuries, many have turned to Confucianism for its wisdom on ethics and politics, while its distinctive contribution to spirituality has often been overlooked. In this remarkable collection, leading scholars of Confucianism explore this spiritual and religious dimension more deeply. Now available for the first time in English are insights into the Confucian understanding of themes such as holism, divinity, piety, religious virtue, and spiritual progress. Volume One of this collection offers as overview of Confucianism, its formation and rituals. The (...) forthcoming Volume Two examines self-cultivation, the development of the tradition, and Confucianism's flowering in our world today. Book jacket. (shrink)