As a result of the COVID-19 pandemic people have endured potentially stressful challenges which have influenced behaviors such as eating. This pilot study examined the effectiveness of two brief interventions aimed to help individuals deal with food cravings and associated emotional experiences. Participants were 165 individuals residing in United Kingdom, Finland, Philippines, Spain, Italy, Brazil, North America, South Korea, and China. The study was implemented remotely, thus without any contact with researchers, and involved two groups. Group one participants were requested (...) to use daily diaries for seven consecutive days to assess the frequency of experience of their food cravings, frequency of giving in to cravings, and difficulty resisting cravings, as well as emotional states associated with their cravings. In addition to completing daily food diaries, participants in group two were asked to engage in mindful eating practice and forming implementation intentions. Participants assessed their perceived changes in eating, wellbeing, and health at the beginning and end of the intervention. Repeated measures MANOVAs indicated that participants experienced significantly less food cravings, as well as lower intensities of unpleasant states associated with cravings across time. In contrast to our hypothesis, the main effects of the group were not significant. Participants reported less eating and enhanced wellbeing at the end of the study. Our findings can be used to inform future remote interventions to manage food cravings and associated emotions and highlight the need for alternative solutions to increase participant engagement. (shrink)

The stabilization problem of a macroeconomic dynamical system is considered in this paper. The main features of this system are that the system uncertainties may be unknown functions of state and time but with known bounds. Furthermore, the control inputs are subject to constraints, which is a salient feature in an economic control problem. To ensure that the controls are within the specified boundaries, in our control design procedure, a creative diffeomorphism, which converts bounded controls into unbounded corresponding signals by (...) choosing an appropriate transformation function, is proposed. For the uncertain system, a deterministic robust control is designed to render the practical stability: uniform boundedness and uniform ultimate boundedness. The range of the input bounds is related to the uncertainties and can be designed according to the actual situation. Numerical simulations are performed to verify the effectiveness of the stabilization policy. (shrink)

This study explored the influence of the COVID-19 pandemic on perceived health behaviors; physical activity, sleep, and diet behaviors, alongside associations with wellbeing. Participants were 1,140 individuals residing in the United Kingdom, South Korea, Finland, Philippines, Latin America, Spain, North America, and Italy. They completed an online survey reporting possible changes in the targeted behaviors as well as perceived changes in their physical and mental health. Multivariate analyses of covariance on the final sample revealed significant mean differences regarding perceived physical (...) and mental health “over the last week,” as well as changes in health behaviors during the pandemic by levels of physical activity and country of residence. Follow up analyses indicated that individuals with highest decrease in physical activity reported significantly lower physical and mental health, while those with highest increase in physical activity reported significantly higher increase in sleep and lower weight gain. United Kingdom participants reported lowest levels of physical health and highest increase in weight while Latin American participants reported being most affected by emotional problems. Finnish participants reported significantly higher ratings for physical health. The physical activity by country interaction was significant for wellbeing. MANCOVA also revealed significant differences across physical activity levels and four established age categories. Participants in the oldest category reported being significantly least affected by personal and emotional problems; youngest participants reported significantly more sleep. The age by physical activity interaction was significant for eating. Discussed in light of Hobfoll conservation of resources theory, findings endorse the policy of advocating physical activity as a means of generating and maintaining resources combative of stress and protective of health. (shrink)

A strongly deterministic theory of physics is one that permits exactly one possible history of the universe. In the words of Penrose (1989), "it is not just a matter of the future being determined by the past; the entire history of the universe is fixed, according to some precise mathematical scheme, for all time.” Such an extraordinary feature may appear unattainable in a world like ours. In this paper, I show that it can be achieved in a simple way and (...) discuss its implications for metaphysics and philosophy of science, including natural properties, free will, explanation, and modality. First, I propose a precise definition of strong determinism. Next, I discuss its philosophical ramifications and a toy example. Finally, I provide a realistic example of a strongly deterministic (and simple) physical theory---the Everettian Wentaculus. A surprising consequence is that whether or not our world is strongly deterministic may be empirically underdetermined. (shrink)

If there are fundamental laws of nature, can they fail to be exact? In this paper, I consider the possibility that some fundamental laws are vague. I call this phenomenon 'fundamental nomic vagueness.' I characterize fundamental nomic vagueness as the existence of borderline lawful worlds and the presence of several other accompanying features. Under certain assumptions, such vagueness prevents the fundamental physical theory from being completely expressible in the mathematical language. Moreover, I suggest that such vagueness can be regarded as (...) 'vagueness in the world.' For a case study, we turn to the Past Hypothesis, a postulate that (partially) explains the direction of time in our world. We have reasons to take it seriously as a candidate fundamental law of nature. Yet it is vague: it admits borderline (nomologically) possible worlds. An exact version would lead to an untraceable arbitrariness absent in any other fundamental laws. However, the dilemma between fundamental nomic vagueness and untraceable arbitrariness is dissolved in a new quantum theory of time's arrow. (shrink)

Although expected utility theory has proven a fruitful and elegant theory in the finite realm, attempts to generalize it to infinite values have resulted in many paradoxes. In this paper, we argue that the use of John Conway's surreal numbers shall provide a firm mathematical foundation for transfinite decision theory. To that end, we prove a surreal representation theorem and show that our surreal decision theory respects dominance reasoning even in the case of infinite values. We then bring our theory (...) to bear on one of the more venerable decision problems in the literature: Pascal's Wager. Analyzing the wager showcases our theory's virtues and advantages. To that end, we analyze two objections against the wager: Mixed Strategies and Many Gods. After formulating the two objections in the framework of surreal utilities and probabilities, our theory correctly predicts that (1) the pure Pascalian strategy beats all mixed strategies, and (2) what one should do in a Pascalian decision problem depends on what one's credence function is like. Our analysis therefore suggests that although Pascal's Wager is mathematically coherent, it does not deliver what it purports to, a rationally compelling argument that people should lead a religious life regardless of how confident they are in theism and its alternatives. (shrink)

The mathematical structure of realist quantum theories has given rise to a debate about how our ordinary 3-dimensional space is related to the 3N-dimensional configuration space on which the wave function is defined. Which of the two spaces is our (more) fundamental physical space? I review the debate between 3N-Fundamentalists and 3D-Fundamentalists and evaluate it based on three criteria. I argue that when we consider which view leads to a deeper understanding of the physical world, especially given the deeper topological (...) explanation from the unordered configurations to the Symmetrization Postulate, we have strong reasons in favor of 3D-Fundamentalism. I conclude that our evidence favors the view that our fundamental physical space in a quantum world is 3-dimensional rather than 3N-dimensional. I outline lines of future research where the evidential balance can be restored or reversed. Finally, I draw lessons from this case study to the debate about theoretical equivalence. (shrink)

Two of the most difficult problems in the foundations of physics are (1) what gives rise to the arrow of time and (2) what the ontology of quantum mechanics is. I propose a unified 'Humean' solution to the two problems. Humeanism allows us to incorporate the Past Hypothesis and the Statistical Postulate into the best system, which we then use to simplify the quantum state of the universe. This enables us to confer the nomological status to the quantum state in (...) a way that adds no significant complexity to the best system and solves the ''supervenient-kind problem'' facing the original version of the Past Hypothesis. We call the resultant theory the Humean unification. It provides a unified explanation of time asymmetry and quantum entanglement. On this theory, what gives rise to time's arrow is also responsible for quantum phenomena. The new theory has a separable mosaic, a best system that is simple and non-vague, less tension between quantum mechanics and special relativity, and a higher degree of theoretical and dynamical unity. The Humean unification leads to new insights that can be useful to Humeans and non-Humeans alike. (shrink)

The purpose of this study was to explore whether the performance of the green innovation brought positive effect to the competitive advantage. This study found that the performances of the green product innovation and green process innovation were positively correlated to the corporate competitive advantage. Therefore, the result meant that the investment in the green product innovation and green process innovation was helpful to the businesses. This study argued that the businesses should cognize the correct value and positioning of the (...) green innovation. (shrink)

This study examines the relation between firms’ corporate philanthropic giving and their performance in three other social domains – employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, (...) however, indicate that the relation between giving and negative social performance (cited concerns) only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. (shrink)

This study examines the relation between firms' corporate philanthropic giving and their performance in three other social domains - employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, (...) however, indicate that the relation between giving and negative social performance only holds for the environmental issues and product safety areas. We find no significant association between corporate philanthropy and employee relations concerns. In general, these findings suggest that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. (shrink)

This study proposed a novel construct – green core competence – to explore its positive effects on green innovation and green images of firms. The results showed that green core competences of firms were positively correlated to their green innovation performance and green images. In addition, this research also verified two types of green innovation performance had partial mediation effects between green core competences and green images of firms. Therefore, investment in the development of green core competence was helpful to (...) businesses for the enhancement of their green innovation and green images. Furthermore, this study found that green core competence, two types of green innovation performance, and green images of medium & small enterprises (SMEs) were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. Therefore, there was the advantage of firm size for the green core competence in this industry, and it was imperative for SMEs to develop and create their green core competences to strengthen their green innovation performance, and green images. (shrink)

The persistent challenge of formulating ontic structuralism in a rigorous manner, which prioritizes structures over the entities they contain, calls for a transformation of traditional logical frameworks. I argue that Univalent Foundations (UF), which feature the axiom that all isomorphic structures are identical, offer such a foundation and are more attractive than other proposed structuralist frameworks. Furthermore, I delve into the significance in the case of the hole argument and, very briefly, the nature of symmetries.

English uses the horizontal spatial metaphors to express time (e.g., the good days ahead of us). Chinese also uses the vertical metaphors (e.g., 'the month above' to mean last month). Do Chinese speakers, then, think about time in a different way than English speakers? Boroditsky [Boroditsky, L. (2001). Does language shape thought? Mandarin and English speakers' conceptions of time. Cognitive Psychology, 43(1), 1-22] claimed that they do, and went on to conclude that 'language is a powerful tool in shaping habitual (...) thought about abstract domains' (such as time). By estimating the frequency of usage, we found that Chinese speakers actually use the horizontal spatial metaphors more often than the vertical metaphors. This offered no logical ground for Boroditsky's claim. We were also unable to replicate her experiments in four different attempts. We conclude that Chinese speakers do not think about time in a different way than English speakers just because Chinese also uses the vertical spatial metaphors to express time. (shrink)

We examine whether analyst coverage influences corporate fraud in China. The fraud triangle specifies three main factors, i.e. opportunity, incentive, and rationalization. On the one hand, analysts may reduce the fraud opportunity factor through external monitoring aimed at discouraging managerial misconduct, which can moderate agency problems. On the other hand, analysts may increase the fraud incentive factor by pressurizing managers to achieve short-term performance targets, which can exacerbate agency problem. In either case, the potential influence of analysts on the fraud (...) rationalization factor may be more pronounced among firms that are more dependent on the capital market for corporate finance. Using a sample of Chinese listed firms, we show a negative association between corporate fraud propensity and analyst coverage, and that this effect is more pronounced among non-state-owned enterprises, which are more reliant on the stock market for external funding. These findings suggest that analyst coverage contributes to corporate fraud deterrence in emerging economies characterized by weak investor protection. The main policy implication is that further development of the analyst profession in emerging economies may benefit investors and strengthen business ethics. (shrink)

This research examines business and psychology students’ attitude toward unethical behavior (measured at Time 1) and their propensity to engage in unethical behavior (measured at Time 1 and at Time 2, 4 weeks later) using a 15-item Unethical Behavior measure with five Factors: Abuse Resources, Not Whistle Blowing, Theft, Corruption, and Deception. Results suggested that male students had stronger unethical attitudes and had higher propensity to engage in unethical behavior than female students. Attitude at Time 1 predicted Propensity at Time (...) 1 accurately for all five factors (concurrent validity): If students consider it to be unethical, then, they are less likely to engage in that unethical behavior. Attitude at Time 1 predicted only Factor Abuse Resources for Propensity at Time 2. Propensity at Time 1 was significantly related to Propensity at Time 2. Attitude at Time 1, Propensity at Time 1, and Propensity at Time 2 had achieved configural and metric measurement invariance across major (business vs. psychology). Thus, researchers may have confidence in using these measures in future research. (shrink)

This article proposed four novel constructs – green brand image, green satisfaction, green trust, and green brand equity, and explored the positive relationships between green brand equity and its three drivers – green brand image, green satisfaction, and green trust. The object of this research study was information and electronics products in Taiwan. This research employed an empirical study by use of the questionnaire survey method. The questionnaires were randomly mailed to consumers who had the experience of purchasing information and (...) electronics products. The results showed that green brand image, green satisfaction, and green trust are positively related to green brand equity. Furthermore, the positive relationship between green brand image and green brand equity is partially mediated by green satisfaction and green trust. Hence, investing on resources to increase green brand image, green satisfaction, and green trust is helpful to enhance green brand equity. (shrink)

What exists at the fundamental level of reality? On the standard picture, the fundamental reality contains (among other things) fundamental matter, such as particles, fields, or even the quantum state. Non-fundamental facts are explained by facts about fundamental matter, at least in part. In this paper, I introduce a non-standard picture called the "cosmic void” in which the universe is devoid of any fundamental material ontology. Facts about tables and chairs are recovered from a special kind of laws that satisfy (...) strong determinism. All non-fundamental facts are completely explained by nomic facts. I discuss a concrete example of this picture in a strongly deterministic version of the many-worlds theory of quantum mechanics. I discuss some philosophical and scientific challenges to this view, as well as some connections to ontological nihilism. (shrink)

In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management (...) literature into accounting research. The notion forwarded by legitimacy theory then serves as an overarching concept to examine the relationship between and among theories. We conclude that two theoretical considerations are important for future social and environmental accounting research. First, it must be acknowledged that some business entities initiate social activities based on direct interactions with stakeholders, whereas others may also undertake similar activities to manage their societal level of legitimacy. Second, from analyzing the perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory, it is possible to reach compatible interpretations of business social phenomena, and the selection and application of these theories should depend upon the focus of study. (shrink)

Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer’s use intention of pirated software. This study aims to understand the consumer’s use intention of pirated software in Taiwan based on the theory of planned behavior (TPB) proposed by Ajzen (Organizational Behavior and Human Decision Processes, 50, 179, 1991). In addition, moral intensity and moral judgment are adopted as a joint (...) moderator to examine their combined influence on the proposed research framework. The results obtained from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual’s attitude and subjective norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts on the consumer’s use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral judgment is manifested in the consumer’s use intention of pirated software. The results of this study not only could substantiate the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government authorities concerned and the related software industries devoted to fighting pirated software. (shrink)

No research explored intellectual capital about green innovation or environmental management. This study wanted to fill this research gap, and proposed a novel construct - green intellectual capital - to explore the positive relationship between green intellectual capital and competitive advantages of firms. The empirical results of this study showed that the three types of green intellectual capital - green human capital, green structural capital, and green relational capital - had positive effects on competitive advantages of firms. Moreover, this study (...) found that green relational capital was the most common among these three types of green intellectual capital, and the three types of green intellectual capital of Medium & Small Enterprises were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. In sum, companies investing many resources and efforts in green intellectual capital could not only meet the trends of strict international environmental regulations and popular environmental consciousness of consumers, but also eventually obtain corporate competitive advantages. (shrink)

ABSTRACTThis article examines how a firm’s prior record on corporate social responsibility influences individual stakeholders’ perceptions of corporate hypocrisy in the wake of a corporate social irresponsibility event. Our research extends extant corporate hypocrisy literature by highlighting the role of individual stakeholders’ inferences about a genuine CSR motive in their judgments of corporate hypocrisy. This can serve to differentiate perceived corporate hypocrisy from inconsistency that arises because of a lack of ability and/or resources. Our research further identifies a source for (...) such perceptions: individual stakeholders’ perceptions of firm warmth generated by a firm’s prior record of CSR. In addition, we find that when CSR and CSI are in the same domains, it can strengthen perceptions of hypocrisy. This provides direct evidence to explain why markets react differently when CSR and CSI events occur in the same domain. (shrink)

Banks play a unique role in society. They not only maximize profits but also consider the interests of stakeholders. We investigate whether banks consider firms’ pollution records in their lending decisions. The evidence shows that banks offer significantly higher loan spreads, higher total borrowing costs, shorter loan maturities, and greater collateral to firms with higher levels of chemical pollution. The costly effects are stronger for borrowers with greater risk and weaker corporate governance. Further, the results show that banks with higher (...) social responsibility account for their borrowers’ environmental performance and charge higher loan spreads to those with poor performance. These results support the idea that banks with higher social responsibility can promote the practice of business ethics in firms. (shrink)

Morality, in the context of luxury counterfeit goods, has been widely discussed in existing literature as having a strong association with decreased purchase intention. However, drawing on moral disengagement theory, we argue that individuals are motivated to justify their immoral behaviors through guilt avoidance, thus increasing counterfeit purchase intention. This research demonstrates that consumers’ desire to purchase counterfeit luxuries hinges on two types of moral reasoning strategies: moral rationalization and moral decoupling. The empirical results show that each strategy increases purchase (...) intention, but respectively through moral judgment and perceived benefit. Implications for researchers and managers are discussed. (shrink)

In a previous article we have shown that Kuhn's theory of concepts is independently supported by recent research in cognitive psychology. In this paper we propose a cognitive re-reading of Kuhn's cyclical model of scientific revolutions: all of the important features of the model may now be seen as consequences of a more fundamental account of the nature of concepts and their dynamics. We begin by examining incommensurability, the central theme of Kuhn's theory of scientific revolutions, according to two different (...) cognitive models of concept representation. We provide new support for Kuhn 's mature views that incommensurability can be caused by changes in only a few concepts, that even incommensurable conceptual systems can be rationally compared, and that scientific change of the most radical sort—the type labeled revolutionary in earlier studies—does not have to occur holistically and abruptly, but can be achieved by a historically more plausible accumulation of smaller changes. We go on to suggest that the parallel accounts of concepts found in Kuhn and in cognitive science lead to a new understanding of the nature of normal science, of the transition from normal science to crisis, and of scientific revolutions. The same account enables us to understand how scientific communities split to create groups supporting new paradigms, and to resolve various outstanding problems. In particular, we can identify the kind of change needed to create a revolution rather precisely. This new analysis also suggests reasons for the unidirectionality of scientific change. (shrink)

We investigated the implicit learning of a linguistically relevant variable in a natural language context . Trial by trial subjective measures indicated that exposure to a form–animacy regularity led to unconscious knowledge of that regularity. Under the same conditions, people did not learn about another form–meaning regularity when a linguistically arbitrary variable was used instead of animacy . Implicit learning is constrained to acquire unconscious knowledge about features with high prior probabilities of being relevant in that domain.

Using Robert Merton’s perspective on social structure [Social theory and structure. Free Press, New York, 1968], this study tested the individual-level association between job position and ethical reasoning. Anomie theory was employed to examine how country-level factors moderate that individual-level association. The hierarchical linear modeling (HLM) method was used to analyze 22,359 subjects from 28 nations. The statistical results proved that workers are more likely to justify ethically suspect behaviors, and that this individual-level relationship is moderated by the country-level factors (...) of power distance, masculinity, social inequality, and education accessibility. These results imply that Merton’s view of social structure and contemporary anomie theorists’ perspective of anomie [Messner and Rosenfeld (Crime and the American dream. Wadsworth, Belmont, 2001); Rosenfeld and Messner (The future of anomie theory. Northeastern University Press, Boston, 1997)] are mutually complementary rather than exclusive. (shrink)

We examine the effect of the cross-border merger and acquisition (M&A) activities of Chinese firms on their corporate social responsibility (CSR) performance. We find that Chinese acquirers significantly increase CSR performance and CSR spending following cross-border M&As. The legal origins and social norms of host countries are found to positively affect the acquirers’ CSR performance and CSR spending in the post-M&A period. The results are consistent with Chinese acquirers signaling their commitment toward CSR through cross-border M&As to respond to diverse (...) stakeholder demands and strengthen corporate reputation. We also provide evidence that Chinese firms’ knowledge acquisition through cross-border M&As boosts green innovation. In addition, we show that the financial performance of Chinese acquirers does not suffer in the long term, indicating that strategic CSR investments can be integrated with other corporate investment activities. Our study demonstrates how cross-border M&As affect stakeholder value beyond value for shareholders. (shrink)

The current public health crisis has exposed deep cracks in social equality and justice for marginalised and vulnerable communities around the world. The reported rise in the number of ‘do not resuscitate’ orders being imposed on people with disabilities has caused particular concerns from a human rights perspective. While the evidence of this is contested, this article will consider the human rights implications at stake and the dangers associated with using ‘quality of life’ measures as determinant of care in medical (...) decision-making and triage assessments. (shrink)

This study conducted an empirical survey of 126 Business Ethics students in business and management departments within two universities across the Taiwan Strait to evaluate the impact on these managers-to-be of receiving an education in Business Ethics. The results show that, after receiving that Business Ethics education, students in both universities demonstrated significant improvements in the ethical weighting of their individual values, their recognition of ethical issues and their performance as ethical decision-makers. However, in respect of ethical decision-making, the behavior (...) of these students is still sub-optimal, indicating a need for further improvements in the ethical education of managers-to-be across the Taiwan Strait. (shrink)

In this paper, we propose a method to design the pseudorandom number generator using three kinds of four-wing memristive hyperchaotic systems with different dimensions as multientropy sources. The principle of this method is to obtain pseudorandom numbers with good randomness by coupling XOR operation on the three kinds of FWMHSs with different dimensions. In order to prove its potential application in secure communication, the security of PRNG based on this scheme is analyzed from the perspective of cryptography. In addition, PRNG (...) has passed the NIST 800.22 and ENT test, which shows that PRNG has good statistical characteristics. Finally, an image encryption algorithm based on PRNG is adopted. In the encryption algorithm, the optimized Arnold matrix scrambling method and the diffusion processing based on XOR are used to obtain the final encrypted image. Through the evaluation of encryption performance, it is concluded that there is no direct relationship between the pristine image and encrypted image. The results show that the proposed image encryption scheme has good statistical output characteristics and security performance in line with cryptography. (shrink)

This paper examines the relationship of ethical decision-making by individuals to corporate business ethics and organizational performance of three groups: SMEs, Outstanding SMEs and Large Enterprises, in order to provide a reference for Taiwanese entrepreneurs to practice better business ethics. The survey method involved random sampling of 132 enterprises within three groups. Some 524 out of 1320 questionnaires were valid. The survey results demonstrated that ethical decision-making by individuals, corporate business ethics and organizational performance are highly related. In summary, then, (...) high levels of organizational performance were directly attributable to high levels of applied corporate and individual ethics. Furthermore, there is a demonstrable tendency for Outstanding SMEs to reject ethically unsound practices such as padded expense accounts, tax evasion and misleading advertising. The measurement criteria used to assess organizational performance, however, did not include an objective evaluation of financial performance. (shrink)

The rapid development of the Internet has granted college students easy access to vast amount of online resources, and to some degree has increased the chances of plagiarism problems. A number of studies have suggested that both faculty’s and students’ perceptions toward plagiarism are found to be influential on students’ plagiarizing behaviors, and limited research has been done to explore the perceptional differences between these two roles. This study aims to respond to the growing educational concerns about plagiarism by comparing (...) the perceptions held by faculty and college students. A total of 229 faculty and 634 college students in Taiwan completed the Perceptions of Student Plagiarism Questionnaire designed for the study. The results reveal that faculty held stricter standards than those of students. Results also indicate various causes of plagiarism, such as no interest in the learning subjects, lack of citation knowledge, or lack of research ability. Furthermore, significant disciplinary differences were shown to contribute to students’ plagiarism perception; the results reveal that most students with an Arts or Communication major held a relatively adverse thinking toward plagiarism. Last, this study provides research-based strategies for school and faculty to reduce the likelihood of plagiarism. (shrink)

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results (...) are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. (shrink)

Let ℋ be a finite-dimensional complex Hilbert space and D the set of density matrices on ℋ, i.e., the positive operators with trace 1. Our goal in this note is to identify a probability measure u on D that can be regarded as the uniform distribution over D. We propose a measure on D, argue that it can be so regarded, discuss its properties, and compute the joint distribution of the eigenvalues of a random density matrix distributed according to this (...) measure. (shrink)

Mahadevan (2018, AAAI Conference. https://people.cs.umass.edu/~mahadeva/papers/aaai2018-imagination.pdf) proposes that we are at the cusp of imagination science, one of whose primary concerns will be the design of imagination machines. Programs have been written that are capable of generating jokes (Kim Binsted’s JAPE), producing line-drawings that have been exhibited at such galleries as the Tate (Harold Cohen’s AARON), composing music in several styles reminiscent of such greats as Vivaldi and Mozart (David Cope’s Emmy), proving geometry theorems (Herb Gelernter’s IBM program), and inducing quantitative (...) laws from empirical data (Pat Langley, Gary Bradshaw, Jan Zytkow, and Herbert Simon’s BACON). In recent years, Dartmouth has been hosting Turing Tests in creativity in three categories: short stories, sonnets, and dance music DJ sets. In this post, I will provide a brief and non-exhaustive survey of some plausible responses to these imagination machines and the related prospects for our understanding of the imagination. (shrink)

In this paper, I develop an original view of the structure of space—called infinitesimal atomism—as a reply to Zeno’s paradox of measure. According to this view, space is composed of ultimate parts with infinitesimal size, where infinitesimals are understood within the framework of Robinson’s nonstandard analysis. Notably, this view satisfies a version of additivity: for every region that has a size, its size is the sum of the sizes of its disjoint parts. In particular, the size of a finite region (...) is the sum of the sizes of its infinitesimal parts. Although this view is a coherent approach to Zeno’s paradox and is preferable to Skyrms’s infinitesimal approach, it faces both the main problem for the standard view and the main problem for finite atomism, leaving it with no clear advantage over these familiar alternatives. (shrink)

In this study, we propose and test the relationship between CSR and firm financial performance, how this relationship differs between firms led by CEOs with political connections and those led by CEOs without political connections, and how this relationship differs between state-owned firms and nonstate-owned firms. Based on a sample of 1645 Chinese listed firms during the period 2011 and 2020 (inclusive), we find that CSR has an inverted U-shaped relationship with firm financial performance. As the level of CSR increases (...) from slight to moderate, CSR is positively related to firm performance; as the level of CSR increases from moderate to great, CSR is negatively related to firm financial performance. Additionally, we find that this inverted U-shaped relationship differs between firms led by CEOs with political connections and those led by CEOs without political connections and differs between state-owned firms and nonstate-owned firms. That is, both the synergic effect (positive effect) of CSR on firm financial performance when the level of CSR is low and the competitive effect (negative effect) of CSR on firm financial performance when the CSR is high are more pronounced for firms led by CEOs without political connections and nonstate-owned firms than for firms led by CEOs with political connections and state-owned firms. The theoretical and managerial implications of these findings are discussed. (shrink)

Background “Crisis military deployment” was defined as a situation in which military personnel are suddenly ordered to duty to support an operation away from their home station and in a potentially dangerous environment. As a result of complex changes in the global political and economic landscape, military nurses are assuming an increasing number of crisis military deployment tasks. Moral distress has been widely studied among civilian nurses. However, little is known about the moral distress military nurses experience during military deployments (...) in crisis. Aim This review discussed the current state of research on the phenomenon, unique factors, specific sources, and measurement tools. Methods The scope of the study was defined using a framework developed by Arksey and O’Malley. Following English databases were searched: PubMed, CINAHL, Cochrane Library, Web of Science, and Embase, using MeSH terms and free word combinations; furthermore, Chinese databases: CNKI and CBMDisc, were explored using thematic terms from inception until January 20, 2023. Data were selected and defined by the inclusion and exclusion criteria and independently screened by two researchers. Ethical considerations The scoping review adhered to sound scientific practice and respected authorship and reference sources. Results Finally, 21 articles were included in the review. The moral distress of military nurses in crisis military deployments had unique and specific sources and reported positive aspects. The deployment environment and nature of the mission, responsibilities and obligations of military nurses, and the limited rights of patients were unique factors. Specific sources included third-party intervention, military triage, resource allocation, futile care, care of the enemy, and return to the battlefield. Military nurses in deployment reported positive aspects. They grow in their inner strength, build deep friendships and gain a greater sense of professional value. Conclusion It is important to understand the unique factors and specific sources of moral distress faced by military nurses in crisis military deployments and to identify the positive aspects. This research will help prepare military nurses for future deployments in advance by providing useful information to mitigate and eliminate moral distress. (shrink)

This paper discusses the structural relationship between ideals on pleasure and pleasure as a human psychological phenomenon in Chinese thought. It describes the psychological phenomenon of pleasure, and compares different approaches by pre-Qin Confucian and Daoist scholars. It also analyzes its development in Song and Ming Confucianism. Finally, in the conclusion, the issue is transferred to a general understanding of happiness, so as to demonstrate the modern value of the classical ideological experience.

An extensive body of literature in sociology and anthropology has shown that different societies have developed different structures for exchange of items such as goods, status and information. The purpose of this paper is to demonstrate how social exchange theory can help illuminate many of the underlying bases of different ethical perspectives in debates about social exchanges. Social exchange theory is applied to three common types of knowledge exchange – R&D joint ventures, commercial intellectual property exchange and academic exchange. Two (...) key factors that underlie different ethical perspectives are shown to be differences in structures for social exchange and differences in views of the alienability of knowledge from its originator. (shrink)

The present study investigated whether another individual’s gaze direction influences an observer’s affective responses. In Experiment 1, subjective self-ratings and an affective priming paradigm were employed to examine how participants explicitly and implicitly, respectively, evaluated the affective valence of direct gaze, averted gaze, and closed eyes. The explicit self-ratings showed that participants evaluated closed eyes more positively than direct gaze. However, the implicit priming task showed an inverse pattern of results indicating that direct gaze was automatically evaluated more positively than (...) closed eyes were. Experiment 2 confirmed that the opposite patterns of results between the two tasks were not due to differences in presentation times of the gaze stimuli. The results provide evidence for automatic affective reactions to eye gaze and indicate a dissociation between explicit and implicit affective evaluations of eyes and gaze direction. (shrink)