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)

Research has found that children possess a broad bias in favor of teleological - or purpose-based - explanations of natural phenomena. The current two experiments explored whether adults implicitly possess a similar bias. In Study 1, undergraduates judged a series of statements as "good" or "bad" explanations for why different phenomena occur. Judgments occurred in one of three conditions: fast speeded, moderately speeded, or unspeeded. Participants in speeded conditions judged significantly more scientifically unwarranted teleological explanations as correct, but were not (...) more error-prone on control items. Study 2 extended these findings by examining the relationship between different aspects of adults’ "promiscuous teleology" and other variables such as scientific knowledge, religious beliefs, and inhibitory control. Implications of these findings for scientific literacy are discussed. (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)

(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)

We examine enforcement action in China’s emerging markets by focusing on the agents that impose this action and the role played by supervisory boards. Using newly available databases, we find that supervisory boards play an active role when Chinese listed companies face enforcement action. Listed firms with larger supervisory boards are more likely to have more severe sanctions imposed upon them by the China Security Regulatory Commission, and listed companies that face more severe enforcement actions have more supervisory board meetings. (...) Our findings are of interest, as supervisory boards in China are generally perceived to be dysfunctional. This study contributes to the existing literature in three ways. First, we shed light on the effects of supervisory boards whose role in a fraud setting has not yet been examined. Second, the study has important policy implications for governance reform. Finally, our analyses provide the most up-to-date picture of fraud and governance issues in China’s ever-growing markets. (shrink)

We prove that there is no sw-complete c.e. real, negatively answering a question in [6].

Social media advertisement is a growing phenomenon designed to reach and engage customers. However, despite their continued adoption, less remains known regarding the effectiveness of social media ads to co-create brand value. In response to this gap, this study aims to deepen the theoretical understanding of consumer value co-creation through social media advertising value. The data were collected using purposive sampling from 286 experienced social-media users, and the model was tested using partial least square -based structural equation modeling. The results (...) indicate that entertainment, aesthetic appeal, interactivity, and trendiness significantly affect the adverting value of social media ads. In turn, ad value affects consumers’ intention for value co-creation. Consequently, our findings suggest the importance of social media advertising value where marketers may enhance consumer-brand engagement by incorporating interesting content, which may encourage the customer’s interaction with the social media ads and strengthen value co-creation behavior. The results further contribute to nascent marketing literature by demonstrating that value co-creation acts as an antecedent to generating positive electronic word-of-mouth on social media platforms to drive consumers’ online brand purchase intention. (shrink)

Shopping cart abandonment remains a challenge for many e-retailers despite the continued growth of the e-commerce industry worldwide. However, the issue of online shopping cart abandonment has not been explored extensively in the literature. Grounded by the stimulus-organism-response model, this study explores a sequential mediation model comprising consumers' wait for lower prices as an antecedent, hesitation at checkout and OSCA as mediators, perceived transaction inconvenience as a moderator, and decision to buy from a land-based retailer as an outcome. An online (...) questionnaire was designed and distributed to 883 online consumers in Mainland China. Partial least squares-structural equation modeling was employed to analyze the survey data. The results show that waiting for lower prices positively influences hesitation at checkout, and subsequently, impacts both OSCA and DBLR. Hesitation at checkout and OSCA play sequential mediating roles in the framework path. In addition, perceived transaction inconvenience strengthens the relationship between waiting for lower prices and hesitation at checkout. Overall, this study contributes to theory and serves as a guideline for e-retailers in reducing the OSCA rate. (shrink)

The dynamic models are proposed to investigate the influence node activity has on rumor spreading process in both homogeneous and heterogeneous networks. Different from previous studies, we believe that the activity of nodes in complex networks affects the process of rumor spreading. An active node can have contact with all the nodes it directly links to, while an inactive node could only interact with its active neighbors. We explore the joint effort of activity rate, spreading rate and network topology on (...) rumor spreading process by mean-field equations and numerical simulations, which reveals that there exists a critical curve consisting of critical activity rate and spreading rate; meanwhile, activity rate and spreading rate both have influence on the final rumor spreading scale. (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)

Through a wide-ranging international collection of papers, this volume provides theoretical and historical insights into the development and application of phenomenological sociology and ethnomethodology and offers detailed examples of research into social phenomena from these standpoints. All the articles in this volume join together to testify to the enormous efficacy and potential of both phenomenological sociology and ethnomethodology.

The relationship between professional ethical reflection and corresponding moral behavior is an important theme of moral psychology in recent years. Following Schönegger and Wagner’s research in German-speaking countries, through a replication-extension of the original US-based research carried out by Schwitzgebel and Rust, we aim at examining their results in the Chinese context. The previous researchers have shown that ethical reflection generally has no positive effect on moral behavior. A cross validation of this result was conducted in Chinese mainland, and three (...) issues concerning Confucian virtues were added. Through reaching out to 4482 professors and collecting 368 responses altogether, we attempted to explore whether professional ethical reflection can influence normative attitude and the moral attitude-behavior consistency. Unfortunately, the results failed to show a statistically significant difference between ethicists and other professors on most of the moral issues, with the exception of paying academic membership fees and vegetarianism, wherein ethicists do express more stringent normative attitudes, and their moral attitude and self-reported behavior are statistically consistent. Notably, Chinese professors mainly expressed morally neutral attitudes toward the issue of eating meat, and they tended to believe that ethical reflection contributes to more and better moral behaviors. (shrink)

We critically address current theories of figurative language, focusing on the role of literal or compositional meaning in the interpretation of non-literal expressions, including idioms and metaphors. Specifically, we formulate and discuss the processing hypothesis that compositional meaning may either facilitate or impede the recovery or construction of the intended figurative meaning depending on multiple factors, and in particular, on the expression’s decomposability and on the “strength” of semantic relations between the compositional and figurative meanings. As a case study, we (...) consider research on processing and acquisition of figurative expressions in highly verbal individuals with autism spectrum disorder in comparison to neuro-typical individuals, and examine the factors that may account for the observed comprehension deficits in the ASD group. Based on this evidence, we discuss some of the strategies employed by language users in processing non-compositional or non-literal expressions, and we highlight implications for research on natural language comprehension and processing systems in the domain of figurative meaning. (shrink)

_The Record of Great Doubts_ emphasizes the role of _qi_ in achieving a life of engagement with other humans, with the larger society, and with nature as a whole. Rather than encourage transcendental escapism or quietism, Ekken articulates a philosophy of material force as a basis of living a life of commitment to the world. In this spirit, moral cultivation is not an isolated or a self-centered preoccupation, but an activity that occurs within the dynamic forces of nature and amid (...) the rigorous demands of society. In this context, a vitalism of _qi_ is an emergent force, not only providing the philosophical grounding for this vibrant interaction but also giving a basis for an investigation of the natural world that plumbs the principle within things. Ekken thus aimed to articulate a creative and dynamic milieu for moral education, political harmony, social coherence, and agricultural sustainability. _The Record of Great Doubts_ embodies Ekken's profound commitment to Confucian ideas and practices as a method for establishing an integrative ethical vision, one he hoped would guide Japan through a new period of peace and stability. A major philosophical treatise in the Japanese Neo-Confucian tradition, _The Record of Great Doubts_ illuminates a crucial chapter in East Asian intellectual history. (shrink)

This paper sheds light on the incongruent findings concerning the relationship between family involvement and firms’ corporate social responsibility. While prior studies have mainly taken the perspective of families’ socioemotional wealth preservation, we approach this relationship from the perspective of behavioral agency theory, highlighting the important role played by CEOs’ family memberships. Specifically, we posit that family firms are more likely to invest in CSR when their CEOs are members of the controlling families. Furthermore, we examine how family firms can (...) employ long-term incentives to encourage non-family CEOs to act in the interests of the controlling families to preserve SEW and thus enhancing family firms’ CSR performance. We tested our hypotheses using hand-collected data of family firms included in the S&P 500 index, in the period of 2003–2010. The empirical findings support our hypotheses that family firms with family members as the CEOs have better CSR performance and family firms tend to provide a high level of long-term incentives to non-family than family CEOs. In addition, long-term incentives strongly motivate CEOs to improve firms’ CSR performance, regardless of their family memberships. (shrink)

This article discusses Journey of the Universe as a project that consists of a film, book, conversation series, online classes, and a website. It describes how the creators worked to integrate science and humanities, not privilege or elevate science. It refutes arguments made in Lisa Sideris's Consecrating Science: Wonder, Knowledge, and the Natural World that suggest that Journey overlooks religion and distorts wonder. The article observes that Journey does not dismiss religion but includes it in explicit ways. It does not (...) dictate wonder; it evokes wonder. In short, Journey is a living or functional cosmology with implications for mutually enhancing human–Earth relations. (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)

Modern schooling in Korea, which was officially established by law in 1949, is well known for its function as an engine of economic success in modern Korea. Although this fact seems to be world-wid...

Using the terms "cosmology" and "cultivation," the religious nature of Confucianism is explored, beginning with a discussion of the ambiguity surrounding Confucianism and its political uses, which often obscure its religious dimensions. It is also assumed that categories of Western theology such as immanence and transcendence are not adequate to describe Confucianism as religious. In this spirit, it is suggested that beyond political distortions or theoretical interpretations, Confucianism has religious dimensions that need to be explored further. The interaction of the (...) microcosm of the self with the macrocosm of the universe is a central dialectic for establishing inner and outer harmony. Thus, cultivating oneself, responding morally to the social and political order, and resonating with the patterns in nature are at the heart of Confucian religiosity. This is illustrated by two examplars of the Japanese Neo-Confucian tradition: Yamazaki Ansai (1618-1682) and Kaibara Ekken (1630-1714). (shrink)

We investigate the initial segment complexity of random reals. Let K denote prefix-free Kolmogorov complexity. A natural measure of the relative randomness of two reals α and β is to compare complexity K and K. It is well-known that a real α is 1-random iff there is a constant c such that for all n, Kn−c. We ask the question, what else can be said about the initial segment complexity of random reals. Thus, we study the fine behaviour of K (...) for random α. Following work of Downey, Hirschfeldt and LaForte, we say that αK β iff there is a constant such that for all n, . We call the equivalence classes under this measure of relative randomness K-degrees. We give proofs that there is a random real α so that lim supn K−K=∞ where Ω is Chaitin's random real. One is based upon work of Solovay, and the other exploits a new idea. Further, based on this new idea, we prove there are uncountably many K-degrees of random reals by proving that μ=0. As a corollary to the proof we can prove there is no largest K-degree. Finally we prove that if n ≠ m then the initial segment complexities of the natural n- and m-random sets and Ω︀) are different. The techniques introduced in this paper have already found a number of other applications. (shrink)

Abstractp53 is a multifunctional protein which plays a role in modulating gene transcription, policing cell cycle checkpoints, activating apoptosis, controlling DNA replication and repair, maintaining genomic stability and responding to genetic insults. Mutation of the p53 gene confers the single greatest known selective advantage favoring cancer formation. Point mutations result not only in the loss of tumor suppressor functions, but also in the gain of tumor promotion functions. These dual circumstances may be unique to p53 and, in part, could explain (...) the relatively powerful force behind this selection pressure. General mechanisms of gain of function by mutated p53 may include alteration in transcriptional modulation and newly acquired targets for transcriptional regulation and protein binding. Despite the direct significance of p53 mutations, loss of the remaining wild‐type allele is usually required for the formation of tumors in the natural setting. Novel applications of the basic scientific knowledge of p53 could lead to an improvement in cancer treatment, hopefully in the not so distant future. (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)

Morbidity of birth asphyxia has been estimated to be 42 million disability-adjusted life years. The study sought to assess the impact of the use and completion of partograph during labour on reducing birth asphyxia at the St Anthony’s Hospital, Dzodze, in the Volta Region of Ghana. A retrospective study design using a quantitative approach was adopted for the study. A simple random sampling technique was used to select a total of 200 folders of labouring women who were admitted and delivered (...) at St Anthony’s Hospital, Dzodze, between 1st May 2015 and 30th April 2016. A structured checklist, which was developed by using labour and foetal monitoring parameters based on the standards of the World Health Organization partograph usage, was used to review all the 200 existing maternal records. The findings revealed that partographs were used by midwives at St Anthony’s Hospital with the majority of the maternal folders fully completed. The use and completion of partograph were found to be associated with less non-asphyxiated birth outcomes. Labours which were monitored with partograph were 4.29 times less likely to result in birth asphyxia [AOR 4.29 ], and those that were monitored with a completed partograph were 5.3 times less likely to result in birth asphyxia [AOR 5.31 ]. Midwives used partographs during labour at St Anthony’s Hospital. The use and completion of partograph were significantly associated with a reduced incidence of birth asphyxia at the hospital. Birth asphyxia could be reduced if partographs are used and completed by midwives during labour in all cases. (shrink)

The Computational History of Philosophy of Science Dataset aims to be a comprehensive set of article and book chapter metadata for philosophy of science. The dataset covers the full run of over 40 journals and 3 major book series in the field. An automated author disambiguation script is used to construct canonical names for each author, and a combination of gender attribution methods is used to attribute the gender of each author. The full code used to generate the dataset is (...) available at [URL not allowed]. See the file data_dictionary.txt for data dictionary and additional information. (shrink)

We consider how to represent the measurable sets in an infinite measure space. We use sequences of simple measurable sets converging under metrics to represent general measurable sets. Then we study the computability of the measure and the set operators of measurable sets with respect to such representations.

We investigate in the frame of TTE the computability of functions of the measurable sets from an infinite computable measure space such as the measure and the four kinds of set operations. We first present a series of undecidability and incomputability results about measurable sets. Then we construct several examples of computable topological spaces from the abstract infinite computable measure space, and analyze the computability of the considered functions via respectively each of the standard representations of the computable topological spaces (...) constructed. (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)

The COVID-19 pandemic affects all population segments and is especially detrimental to university students because social interaction is critical for a rewarding campus life and valuable learning experiences. In particular, with the suspension of in-person activities and the adoption of virtual teaching modalities, university students face drastic changes in their physical activities, academic careers, and mental health. Our study applies a machine learning approach to explore the gender differences among U.S. university students in response to the global pandemic. Leveraging a (...) proprietary survey dataset collected from 322 U.S. university students, we employ association rule mining techniques to identify and compare psychological, cognitive, and behavioral patterns among male and female participants. To formulate our task under the conventional ARM framework, we model each unique question-answer pair of the survey questionnaire as a market basket item. Consequently, each participant's survey report is analogous to a customer's transaction on a collection of items. Our findings suggest that significant differences exist between the two gender groups in psychological distress and coping strategies. In addition, the two groups exhibit minor differences in cognitive patterns and consistent preventive behaviors. The identified gender differences could help professional institutions to facilitate customized advising or counseling for males and females in periods of unprecedented challenges. (shrink)

Data-sharing is a desired default in the field of public health and a source of much ethical deliberation. Sharing data potentially contributes the largest, most efficient source of scientific data, but is fraught with contextual challenges which make stakeholders, particularly those in under-resourced contexts hesitant or slow to share. Relatively little empirical research has engaged stakeholders in discussing the issue. This study sought to explore relevant experiences, contextual, and subjective explanations around the topic to provide a rich and detailed presentation (...) of what it means to different stakeholders and contexts to share data and how that can guide practice and ethical guidance. A qualitative design involving interviews was undertaken with professionals working in public health institutions endowed with data, ethics committees, and advisory agencies which help shape health research in Africa. A descriptive form of thematic analysis was used to summarize results into six key themes: The role of HDSSs in research using public health data and data-sharing; Ownership and funding are critical factors influencing data-sharing; Other factors discourage data-sharing; Promoting and sustaining data-sharing; Ethical guidance structures; and Establishing effective guidance. The themes reveal factors regarding the willingness or not to share and an intricate ethical system that current discourse could reflect. Many of the concerns resonate with the literature, but a whole other gamut of people and process issues; commitments, investments, careers, and the right ethical guidance are needed to realize a sustainable goal of reaching ‘share’ as a default. (shrink)

The principles of the Earth Charter and the cosmological story of Journey of the Universe provide a unique synergy for rethinking a sustainable future. The Great Story inspires the Great Work of the transformation of the political, social, and economic orders. Such a synergy can contribute to the broadened understanding of sustainability as including economic, ecological, social, and spiritual well-being. This integrated understanding may be a basis for creating biodemocracies, which will involve long-term policies, programs, and practices for a planetary (...) future that is not only ethically sustainable, but also sustaining for human energies. (shrink)

On definable filters in computably enumerable degrees.

In this paper, we will prove that the plus cupping degrees generate a definable ideal on c.e. degrees different from other ones known so far, thus answering a question asked by Li and Yang (Proceedings of the 7th and the 8th Asian Logic Conferences. World Scientific Press, Singapore, 2003).

The view of embodied cognition believes that cognition is embodied in nature, only the dynamics involved in the interaction between cognitive activities and the nervous system, body and environment, only by closely linking the correct evaluation of time-dependent and relationship, then only can make a correct understanding of cognitive activities. The core concepts of body and environment involved in embodied cognition are different from the body and environment in the usual sense. In terms of research methods, dynamic research methods that (...) are different from traditional computer simulations are also adopted. The article first integrates and analyzes the basic position and general propositions in the discipline, then the embodied cognition are explained based on author's understanding. In addition, the suitability of dynamic research methods, its advantages and disadvantages is analyzed, and finally, a brief summary of the current status of embodied cognition research. (shrink)