This paper explores how managers’ and supervisors’ equity incentives impact the likelihood of committing corporate fraud in Chinese-listed firms. Previous research has shown that corporate fraud in China is a widespread phenomenon and has severe consequences for affected firms and executives. However, our understanding of the reasons that fraud is committed in a Chinese setting has been very limited thus far. This is an increasingly important topic, because corporate governance is rapidly changing in China, and it is unclear whether adopting (...) the executive compensation practices of the West is appropriate for Chinese firms. We show that managers’ equity incentives increase their propensity to commit corporate fraud. We also find that this effect is more pronounced for state-owned firms. However, we find a negative but not significant relationship between the equity incentives of the supervisory board and the incidence of fraud. (shrink)

Firm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture capital (VC) backing on the quality and informativeness of disclosure controls and procedures for newly public companies. We find that these controls and procedures are stronger, as evidenced by fewer material weaknesses in internal control under Section 302 of the Sarbanes–Oxley Act, when companies are VC-backed. Moreover, these disclosures are informative (...) and are more likely to be followed by subsequent financial statement restatements than are disclosures made by non-VC-backed IPO companies. (shrink)

This paper argues that critical realism is one of the main theoretical orientations of the social sciences in the twentieth and twenty-first centuries. Critical realism aims to study the transcende...

This paper presents views on the aim of science worked out by Stanisław Kamiński (1919–1986) supplemented with applications added by his followers from the methodological school at KUL. First, Kamiński offers general and convenient categories with which to grasp problems of the philosophy of science using the category of the aim of science. Second, he adopts his own stand on the aim of science. He prefers theoretical aims to practical ones, but he considers them as complementary. Similarly, he prefers explanation (...) to description, but he maintains that they complement each other. His position is derivative of his broad and pluralistic notion of science, not limited to mathematical or natural sciences but including also (as antinaturalists do) human sciences, philosophy and theology as kinds of valuable knowledge. The paper does not discuss particular positions on the aim (aims) of science, but reports on the basic categories used to distinguish particular ways to understand it. They can help in the thoroughgoing analysis of the aim of science problems and they can be applied to characterize science in general, particular types of sciences, and studies that pass the limit of one discipline or one type of knowledge: interdisciplinary, trans-disciplinary or multi-disciplinary studies. (shrink)

The current study investigated age differences in the use of attentional deployment, positive reappraisal and suppression while regulating responses to sadness-eliciting content. We also tested to what extent these emotion regulation strategies were useful for each age group in managing response to age-relevant sad information. Forty-two young participants (Mage = 18.5, SE =.15) and 48 older participants (Mage = 71.42, SE = 1.15) watched four sadness-eliciting videos (about death/illness, four to five minutes long) under four conditions—no-regulation (no regulation instructions), attentional (...) deployment (divert attention away), positive reappraisal (focus on positive outcomes) and suppression (conceal emotional expressions). We assessed negative emotional experience, expression, skin conductance level (SCL) and visual fixation duration while participants watched the emotional clips and followed the instructions for each condition. Results suggest that older adults were more successful than younger adults at implementing both attentional deployment and positive reappraisal. Ability to suppress emotions appears to remain stable with age. Within age-group comparisons suggested that for the older adults, positive reappraisal was a more useful emotion regulation strategy than the others, while the pattern among younger adults was less conclusive. Age-relevant differences in motivation and successful emotion regulatory efforts based on theoretical and empirical literatures are discussed. (shrink)

The discussion on the principle of non-contradiction (1946–1957) between Marxist and non-Marxist philosophers was one of the major philosophical discussions in Polish philosophy of this period. In my text, I carefully reconstruct this discussion and outline its relation to Soviet debates on the subject. I show that the change in Schaff’s position happened in the early 1950s under the combined influence of the Lvov–Warsaw School and the changes in the official Soviet position regarding formal logic. I discuss the aftermath following (...) Schaff’s change in attitude towards the analytic tradition for the development of Polish philosophy, as well as the critique of this change by Jarosław Ładosz. In my reconstruction of the latter, I focus on the problem of the historical development of science. I refer to Ilyenkov’s critique of Schaff, opposing synchronic (“positivist”) and diachronic (“dialectical”) concepts of knowledge. As I argue, these opposing concepts of science can be seen as a genuine issue at stake in the Polish discussion as well, especially in the polemic between Schaff and Ładosz. (shrink)

This article focuses stakeholder theory on that critical juncture where stakeholder relationships and corporate policy decisions converge. A case study methodology is described that permits detailed analyses of multiple stakeholders’ objectives; it is suitable for studies of major corporate strategic decisions that are complex, controversial, involve multiple stakeholders, and require strategic trade-offs. The methodology is applied here to the dramatic decision by a Pacific Northwest forest company to phase out traditional clear-cut harvesting methods of old-growth forests. The study’s findings point (...) to new research questions and have theoretical implications for a finer grained conceptualization of stakeholder groups, stakeholder objectives, and stakeholder issues. (shrink)

Human–nonhuman chimeras have been the focus of ethical controversies for more than a decade, yet some related issues remain unaddressed. For example, little has been said about the relationship between the origin of transferred cells and the morally relevant capacities to which they may give rise. Consider, for example, a developing mouse fetus that receives a brain stem cell transplant from a human and another that receives a brain stem cell transplant from a dolphin. If both chimeras acquire morally relevant (...) capacities as a result of transplantation, and if those capacities are indistinguishable, should the difference in cell origin matter to how we classify these creatures? I argue that if morally relevant capacities are easy to detect, cell origin is irrelevant to how the chimera ought to be treated. However, if such capacities are hard to detect, cell origin should play a role in considerations about how to treat the chimera. (shrink)

In the digital age, the use of advanced technology is becoming a new paradigm in police work, criminal justice, and the penal system. Algorithms promise to predict delinquent behaviour, identify potentially dangerous persons, and support crime investigation. Algorithm-based applications are often deployed in this context, laying the groundwork for a ‘smart criminal justice’. In this qualitative study based on 32 interviews with criminal justice and police officials, we explore the reasons why and extent to which such a smart criminal justice (...) system has already been established in Switzerland, and the benefits perceived by users. Drawing upon this research, we address the spread, application, technical background, institutional implementation, and psychological aspects of the use of algorithms in the criminal justice system. We find that the Swiss criminal justice system is already significantly shaped by algorithms, a change motivated by political expectations and demands for efficiency. Until now, algorithms have only been used at a low level of automation and technical complexity and the levels of benefit perceived vary. This study also identifies the need for critical evaluation and research-based optimization of the implementation of advanced technology. Societal implications, as well as the legal foundations of the use of algorithms, are often insufficiently taken into account. By discussing the main challenges to and issues with algorithm use in this field, this work lays the foundation for further research and debate regarding how to guarantee that ‘smart’ criminal justice is actually carried out smartly. (shrink)

According to Aristotle, wisdom orchestrates all other virtues and therefore leads to eudaimonia, which can be translated as flourishing or psychological well-being. Wisdom guides people to take the morally right course of action in concrete situations to benefit themselves and others. If Aristotle’s theory is correct, then wisdom should be related to different moral virtues and wisdom, rather than individual virtues, should predict eudaimonic well-being, establishing wisdom as the driving force behind human flourishing. Survey data were collected from 230 undergraduate (...) students (M = 21 years, median age = 20 years) attending five different classes in the social sciences at a university in the Southeast of the United States at the beginning and end of the fall semester in 2016. Bivariate correlations, regression analyses, and a structural equation model were utilized to analyze the data. Three-dimensional wisdom (3D-WS) at the beginning of the semester (T1), consisting of the average of cognitive, reflective, and compassionate personality qualities, was significantly positively related to gratitude, forgiveness, morality/fairness, modesty, greed avoidance, and sincerity at T1. Wisdom at T1 predicted flourishing at the end of the semester (T2), assessed by self-acceptance, mastery, purpose in life, and orientation toward personal growth. Among the virtues, only gratitude at T1 significantly predicted flourishing at T2. It appears that Aristotle was correct! Wisdom, at least as measured by the 3D-WS, seems to orchestrate moral virtues and result in human flourishing. This implies that cultivating the development of wisdom will lead to a better and more flourishing life. (shrink)

Although collegial relationships are among the most prevalent types of interpersonal relationships in our lives, they have not been the subject of much philosophical study. In this paper, we take the first step in the process of developing an ethics of collegiality by establishing what qualifies two people as colleagues and then by determining what it is that gives value to collegial relationships. We argue that A and B are colleagues if both exhibit sameness regarding at least two of the (...) following three features: the same work content or domain of activity; the same institutional affiliation or common purpose; and/or the same status or level of responsibility. Moreover, we describe how the potential value of collegial relationships is grounded in the relationship goods that two colleagues have reason to generate qua colleagues, namely, collegial solidarity and collegial recognition. Two interesting conclusions that can be drawn from our analysis are that one has to be proficient at one’s work if one is to be considered a good colleague and that we are also more likely to be better colleagues if we regard the work we do as valuable. Finally, we draw special attention to the working conditions that are conducive to the generation of good collegial relationships and suggest some policies to promote them. (shrink)

The article discusses Steve McCaffery’s The Basho Variations with a focus on various modes of transtranslation/transcreation/transaption of Matsuo Bashō’s famous frog haiku. The emphasis is placed on the complexities of transtranslation which deliberately alters, distorts and reimagines the source text. The intercultural and intertextual quality of McCaffery’s poems is discussed in the context of multilevel references to classical Japanese aesthetics of haiku writing. The comparative reading of McCaffery’s and Bashō’s texts foregrounds the issue of events, or “frogmentary events,” and the (...) importance of the role of the reader in completing poetic messages. (shrink)

Introducing the first macro-sociological perspective on the concept of creativity this book includes a review of ten domains which have studied creativity. It also explores the results of a six-year on-going research project comparing students' ideas on creativity with employers' and industry professionals' views.

Inner Strength of Female Characters in Loitering with Intent and The Public Image by Muriel Spark Women characters in Muriel Spark's novels are diverse, some strong and powerful, some weak and unable to make decisions. And there are characters who develop throughout the novel and learn from their own mistakes. From being passive, they gradually start acting and making their own choices. Loitering with Intent and The Public Image present women characters who go through metamorphosis, from being dependent on others (...) into living their own lives and freeing themselves from former influences. Such kaleidoscopic change enables them not only to be able to finally make their own decisions but also to overcome many difficult situations threatening their future life.Fleur Talbot, a heroine in Loitering with Intent, finds herself at a point in which she thinks that everything she cares for is lost. Chronically passive and naïve, she cannot imagine another way of being until she understands that she is being cheated, that her life will be ruined if she does not act. Everyone around her seems to be in conspiracy against her; only taking a firm stand and opposing her surrounding world can help. Fleur's life has become totally dependent on her ability to be strong and decisive. She knows that if she remains what she is, her career and prospects for the future will be lost, so she decides to prove her determination and her will to be finally happy. Her transformation into a powerful character saves her dignity and makes her a successful writer.Annabel, a character in The Public Image is the same type of person as Fleur, as she lacks self-confidence and has no support from anybody, even her own husband. Muriel Spark, however, presents her as another example of a heroine who develops as the action progresses, able to evoke strength in herself when her situation seems hopeless. Annabel, at first treated as a puppet in the hands of other people, who use her image for their own benefit, shows that she is capable of anything by the book's end. When her career and reputation are threatened and her privacy invaded, she decides to leave the country. This requires both effort and sacrifice, as she has to leave behind everything she has worked for all her life, but this is the necessary price for her freedom.The ability of both female characters to show so much determination reveals an inherent inner strength, and their weakness and vulnerability as just superficial. When the situation requires it, both Annabel and Fleur are ready to fight for their rights, for their freedom and self esteem, and they discover that they are indeed capable of changing their lives. (shrink)

The number of people without rights of residence or work in the territory of Western Europe's nation states is growing. In official representations of political life this group is commonly 'symbolically eliminated' or taken up by an increasingly hostile discourse on 'illegal immigrants' and 'international terrorism'. This article explores what a rereading of the work of Hannah Arendt can contribute to the analytical task of giving an alternative meaning to the presence of this group. Arendt opens up new ways of (...) thinking and acting in view of the present situation. She shows us the rightless migrant as subject to a very specific form of domination - total domination. With Arendt we can see the migrant also as an emblematic philosophical figure, whose status exposes the contradiction of state-centred citizenship and the discourse of human rights. Lastly, the migrant comes into view as a potential political actor; protests by sans papiers become visible as sites of active citizenship. (shrink)

The concept of the dialogical soul proposed by Joseph Ratzinger is a contemporary attempt to describe the anthropology of humanity in terms of basic, fundamental theological concepts. Epistemological approach of the dialogic soul is not about the division, but co-existence in the concept of humanity significantly different anthropological concepts. Modern neuroscience, although following completely different paths of knowing is currently concerning an important issue "of the embodied mind". Such a holistic effort to discover the truth about the man, though carried (...) out on completely different epistemological platforms, however, have some points in common. The difficulty in finding a common language for the dialogue in this field can be overcome and lead to dialogue, which is extremely difficult but doable. We must, however, at the beginning formulate certain fundamental axioms that define class concepts used in different areas of scientific activity. The concept of dialogical soul of Ratzinger’s now exceeds the barrier of scientific paradigms axioms. It does not stop on the vision of human oneself, but recognition of one in the area of relationships and makes room for a substantial dialogue with the world of modern science. (shrink)

The article focuses on Enoch Powell’s “Rivers of Blood” speech and its recontextualisation 50 years later in view of the rising anti-immigration sentiment and Brexit campaign. Having discussed the dynamics of the threat construction process and its role in shaping public attitudes to migration and policies related to it across time and space, we proceed to analyse Powell’s speech in terms of lexical, grammatical, and discursive fear-inciting devices and strategies. While doing so we draw on the insights from neuroscientific research (...) on the role of lexis in fear stimulation and functional-cognitive models of grammatical structure. The second part of our analysis is meant to demonstrate how the semiotic potential of cyberspace and social media, along with multimodal integration of various forms, intertextuality, and interdiscursivity they enable, endow fear-inciting discourse with new spatiotemporal and affective qualities. To this end we examine one of the most popular YouTube videos making “Rivers of Blood” speech part of its anti-immigration stance. (shrink)

To showaffective empathyis to share in another person's experiences, including her emotions. Most philosophers who write about emotions accept the broadly cognitivist view that emotions are rationally connected with beliefs. We argue that affective empathy is also rationally connected with belief; you can only share in another's emotions insofar as you can share certain of her beliefs. In light of that claim, we argue that affective empathy brings both epistemic dangers and epistemic benefits, that the ideal of universal empathy cannot (...) be built upon affective empathy, and that affective empathy cannot be the basis of morality. (shrink)

The series Studien zur deutschen Literatur (Studies in German Literature) presents outstanding analyses of German-speaking literature from the early modern period to the present day. It particularly embraces comparative, cultural and historical-epistemological questions and serves as a tradition-steeped forum for innovative literary research. All submitted manuscripts undergo a double peer-review process.

What is the nature and what is the role of trust between teacher and student in academic education at school? Providing a philosophically informed answer to these questions is the aim of this paper. In its first part, I present a relationship account of trust based on two fundamental assumptions: first, trust between teacher and student is essentially about them being in a trust relationship, and second, the reasons for trust are relationship dependent. The second part explores the role of (...) trust by looking at two aspects of academic education at school: the student's acquisition of knowledge from the teacher's testimony and the student's development of epistemic confidence, the latter being a key constituent of competent epistemic agency. Drawing on findings from developmental psychology, I explain how trust is involved in successful academic education at school. My aim is to provide a detailed conception of trust in the teacher–student relationship, as well as a conclusive argument for the importance and the value of trust in academic education at school. (shrink)

Seit 2003 ist neben Medizingeschichte und -theorie Medizinethik Bestandteil des Pflichtstudiencurriculums (Querschnittsbereich GTE). Zuvor, seit Ende der 80er Jahre, hatte es an vielen medizinischen Fakultäten optionale Veranstaltungen zur Medizinethik gegeben. Die Analyse von Veröffentlichungen zur Didaktik der Medizinethik und von Unterrichtscurricula zeigt, dass einem relativ geringen Stundenkontingent anspruchsvolle kognitive, emotionale und handlungsorientierte Lehrziele gegenüberstehen. Offenbar wird von der Medizinethik praxisbezogene Problemlösungskompetenz erwartet. Zugleich zeigt sich, dass die Vorbereitung der Studierenden auf schwierige moralische Entscheidungen nach wie vor ein Desiderat darstellt. Angesichts (...) der unausweichlichen Kluft zwischen Lehrzielen und Vermittlungsergebnissen bedarf es einer erneuten Lehrziel- und Curriculumsdiskussion. (shrink)

Modalizmas, arba filosofinė teorija, teigianti, kad modalinės sąvokos, tokios kaip galima ir būtina, yra neredukuojamos ir neanalizuojamos, reikšmingai skiriasi nuo galimų pasaulių semantikos, kur modalinės sąvokos interpretuojamos kaip galimų pasaulių kvantifikavimas. Straipsnyje nagrinėjami pagrindiniai modalizmo principai, remiantis šią teoriją plėtojusių Arthuro Prioro, Kito Fine’o ir Graeme’o Forbeso darbais. Tuomet aptariama tokių mąstytojų kaip Davidas Lewisas, kuris teigia, kad antireduktyvizmas modalumų atžvilgiu apskritai nelaikytinas teorine prieiga, bei Josephas Melia, kuris tvirtina, jog modalizmas implicitiškai mėgdžioja galimų pasaulių semantiką, kritika. Straipsnyje įrodinėjama, kad (...) formali modalizmo kalba grindžiama ne kuo kitu, kaip natūralia kalba, ir kad modalizmas nesiremia galimų pasaulių semantika. Be to, pabrėžiama, kad modalizmas siūlo intuityvesnį modalinių sąvokų supratimą, lyginant su galimų pasaulių semantika. (shrink)

Ambiguous Adventure, one of the most iconic novels in Senegalese history, recounts the plight of a traditional African society in the face of an encroaching western modernity, with its main character, Samba Diallo, as the face of this momentous struggle. The captivating story inspired numerous critiques that address the text from sociological, religious, and philosophical perspectives. Not surprisingly, most of the interpretations are based on the textual connection to Islam, the religion embraced and practiced by the Diallobé community in the (...) novel, and deal with universal topics such as death, identity, colonialism, initiation, tradition, and modernity. Building on the work done before me on Samba’s own search for identity within the Muslim context, I look to pre-Islamic Fulani traditions articulated by Amadou Hampaté Bâ, which better illuminate the process of initiation that leads the human being to transform into a self-realized person. I argue, based on this Fulani metaphysical context, that from the very beginning, Samba Diallo’s journey is initiatic in itself, in the traditional Fulani conception of the term, one that is connected to the sacred dimension. In this sense, the Fulani indigenous traditions anticipate Samba’s journey toward a sacred identity, highlight a clear roadmap to that very process, and, contrary to many critics, lead the initiate to success. (shrink)

K. K. Baczyński is usually perceived as a poet of the Columbus Generation (especially in case of teenagers and Polish language students). His poetry is not really known to the Polish reader. Its knowledge is usually restricted to some standard poems, for example With the head on the gun (Z głową na karabinie) or The Generation (Pokolenie). Having kept track of Baczyński’s creative activity ever since the juvenile period up till the poems written a few months ahead of his death, (...) it can easily be observed that his poetry is very fabulous, full of such characters as the king’s daughter, the mermaid, the aquarius, the knight and the glass mountain. The Dragon appears in 11 poems. It can be observed in the pre-war poems (e.g. Come, my good dragon - Przyjdi mój dobry smoku) as well as in the ones written during the occupation, for example The crystal Idyll (Idylla kryształowa). The dragon’s figure is perceived as the main character of the poem, the simile or the metaphor. All kinds of Baczyński’s “dragons’ presence” has been discussed or signalled in the article. The author seems to be intrigued by the two questions she is trying to give answers to: what is the function of dragons in Baczyński’s poems, any why is it a different dragon every time? A good example seems to be the poem Fault (Wina) where the author presents his own version оf the legend of St. George. The dragon is not a beast to be killed in order to save the imprisoned “blue-haired girl”. She felt safe. The dragon could be her protector or a friend. She is mourning for its death. It is the knight to be blamed not the dragon. All Baczyński’s dragons are good. (shrink)