In this study, we examine the association between the ownership structure of Chinese listed firms and their audit choices among the Big 4, Second-tier, and Other firms between 2007 and 2012. The market share of the Big 4 firms in China was relatively low, while that of the Second-tier firms increasing during the sample period. Although there is little evidence to indicate that the audit quality of the Second-tier firms is not comparable to that of the Big 4 firms in (...) China, we find that large shareholders and boards of directors do not perceive the financial reporting credibility associated with the Second-tier firms to be the same as that of the Big 4 firms. We further find that the largest shareholders of Chinese listed firms prefer low-quality auditors when they have a low level of ownership but prefer high-quality auditors when they have a high level of ownership. The empirical evidence presented in this study should be of interest to regulators and academics. (shrink)

Luke in the preface of his Gospel says that he is going to write ‘in an orderly account’ (Lk 1:3). However, scholars have no consensus about the kind of order Luke is seeking. Many believe that Luke writes as a historian. Because Greco-Roman historians seem to have a practice to indicate in their prefaces the writing methodologies of their writings, this article aims to ascertain Luke’s writing order through a comparison of Luke’s two prefaces with those in the writings of (...) the Greco-Roman historians. This article proposes that Luke most likely adopts the common writing methodologies of the Greco-Roman historians and writes in chronological order. (shrink)

Marr's seminal work laid out a program of research by specifying key questions for cognitive science at different levels of analysis. Because dynamic systems theory focuses on time and interdependence of components, DST research programs come to very different conclusions regarding the nature of cognitive change. We review a specific DST approach to cognitive-level processes: dynamic field theory. We review research applying DFT to several cognitive-level processes: object permanence, naming hierarchical categories, and inferring intent, that demonstrate the difference in understanding (...) of behavior and cognition that results from a DST perspective. These point to a central challenge for cognitive science research as defined by Marr—emergence. We argue that appreciating emergence raises questions about the utility of computational-level analyses and opens the door to insights concerning the origin of novel forms of behavior and thought. We contend this is one of the most fundamental questions about cognition and behavior. (shrink)

For the first time in three centuries, this book brings back into print three discourses now confirmed to have been written by the young Thomas Hobbes. Their contents may well lead to a resolution of the long-standing controversy surrounding Hobbes's early influences and the subsequent development of his thought. The volume begins with the recent history of the discourses, first published as part of the anonymous seventeenth-century work, _Horae Subsecivae_. Drawing upon both internal evidence and external confirmation afforded by new (...) statistical "wordprinting" techniques, the editors present a compelling case for Hobbes's authorship. Saxonhouse and Reynolds present the complete texts of the discourse with full annotations and modernized spellings. These are followed by a lengthy essay analyzing the pieces' significance for Hobbes's intellectual development and modern political thought more generally. The discourses provide the strongest evidence to date for the profound influences of Bacon and Machiavelli on the young Hobbes, and they add a new dimension to the much-debated impact of the scientific method on his thought. The book also contains both introductory and in-depth explanations of statistical "wordprinting.". (shrink)

Are all God’s activities identical to God? If not, which are identical to God and which not? Although it is seldom noticed, the texts of Aquinas (at least on the surface) suggest conflicting answers to these questions, giving rise to a diversity of opinion among interpreters of Aquinas. In this paper, we draw attention to this conflict and offer what we believe to be the strongest textual and speculative support for and against each of the main answers to these questions.

(1997). Super‐paradigms, art, and science: Romanticism and the birth of social science. The European Legacy: Vol. 2, Fourth International Conference of the International Society for the Study of European Ideas, pp. 749-754.

We examine the role of professional jurisdiction in the convergence of science and business by exploring the relationship between professional jurisdiction and ethical decision-making. We apply the concept of professional jurisdiction (Abbott 1988) to the turf wars over vertebrate fossils among professional fossil collectors, vertebrate paleontologists, and the professional associations. We posit a series of hypotheses relating to how perceptions of professional jurisdiction influence stakeholders’ ethical decision-making frameworks concerning the sale and purchase of vertebrate fossils, as well as how professional (...) paleontologists who work with vertebrate fossils and other stakeholders differ in ethical decision-making if vertebrate fossils are perceived inside or outside of their professional jurisdiction. We develop a time-line of jurisdiction battles over vertebrate fossils and a model of the influence of professional jurisdiction perceptions on ethical decision-making. We propose a methodology for examining ethical decision-making using the Multidimensional Ethics Survey (MES). (shrink)

We tested Collerton et al.'s model of visual hallucinations by re-examining a data set for correlations between visual hallucinations and measures of attentional function in schizophrenia patients. These data did not support their model. We suggest that cortical hyperexcitability plays an important role in hallucinations, and propose an alternative model that links evidence for cortical hyperexcitability with abnormal neural dynamics.

A modern form of narrative, comic books are used to communicate, discuss, and critique issues in business ethics and social issues in management. A description of comic books as a legitimate medium is followed by a discussion of the pedagogical uses of comic books and assessment techniques. The strengths of the pedagogy include crossing cultural barriers, understanding the complexity of individual decision-making and organizational influences, and the universality of dilemmas and values. We provide an initial source for educators on the (...) topics, comic books, plotlines, and other commentary for consideration of use in the classroom from high school to graduate business ethics and social issues in management courses. (shrink)

(1997). Super‐paradigms, art, and science: Romanticism and the birth of social science. The European Legacy: Vol. 2, Fourth International Conference of the International Society for the Study of European Ideas, pp. 749-754.

A modern form of narrative, comic books, are used to communicate, discuss, and critique issues in business and society. A description of comic books as a legitimate medium is followed by a discussion of the pedagogical uses of comic books. The strengths of the pedagogy include crossing cultural barriers, understanding the complexity of individual decision-making and organizational influences, and the universality of dilemmas and values. We provide an initial source for educators on the topics, comic books, plotlines, and other commentary (...) for consideration of use in the classroom from high school to graduate business ethics courses. (shrink)

In recent years, the practices of work organizations have raised increasing concerns regarding individual privacy at work. It is clear that people expect and value privacy in their personal lives. However, the extent to which privacy perceptions influence individuals’ work attitudes is less clear. Research has explored the extent to which employee perceptions of privacy derive from characteristics of the programs themselves. However, there is a paucity of research that examines how the characteristics of the individual employee may influence perceptions (...) of these programs. In this study we seek to shed light on this issue, as we examine how the individual ethical orientation of employees influences perceptions of a variety of human resource programs that have the potential to be perceived as invasive. Results indicate that ethical orientation exerts direct effects on perceived invasiveness of programs and exerts both direct and indirect effects on perceived appropriateness of programs. Implications for research and for managers adopting privacy-related programs are discussed. (shrink)

According to Jones & Love (J&L), Bayesian theories are too often isolated from other theories and behavioral processes. Here, we highlight examples of two types of isolation from the field of word learning. Specifically, Bayesian theories ignore emergence, critical to development theory, and have not probed the behavioral details of several key phenomena, such as the effect.

1 Evidence-based policy requires researchers to provide the answers to ecological questions that are of interest to policy makers. To find out what those questions are in the UK, representatives from 28 organizations involved in policy, together with scientists from 10 academic institutions, were asked to generate a list of questions from their organizations. 2 During a 2-day workshop the initial list of 1003 questions generated from consulting at least 654 policy makers and academics was used as a basis for (...) generating a short list of 100 questions of significant policy relevance. Short-listing was decided on the basis of the preferences of the representatives from the policy-led organizations. 3 The areas covered included most major issues of environmental concern in the UK, including agriculture, marine fisheries, climate change, ecosystem function and land management. 4 The most striking outcome was the preference for general questions rather than narrow ones. The reason is that policy is driven by broad issues rather than specific ones. In contrast, scientists are frequently best equipped to answer specific questions. This means that it may be necessary to extract the underpinning specific question before researchers can proceed. 5 Synthesis and applications. Greater communication between policy makers and scientists is required in order to ensure that applied ecologists are dealing with issues in a way that can feed into policy. It is particularly important that applied ecologists emphasize the generic value of their work wherever possible. (shrink)

It is unclear how children learn labels for multiple overlapping categories such as “Labrador,” “dog,” and “animal.” Xu and Tenenbaum suggested that learners infer correct meanings with the help of Bayesian inference. They instantiated these claims in a Bayesian model, which they tested with preschoolers and adults. Here, we report data testing a developmental prediction of the Bayesian model—that more knowledge should lead to narrower category inferences when presented with multiple subordinate exemplars. Two experiments did not support this prediction. Children (...) with more category knowledge showed broader generalization when presented with multiple subordinate exemplars, compared to less knowledgeable children and adults. This implies a U-shaped developmental trend. The Bayesian model was not able to account for these data, even with inputs that reflected the similarity judgments of children. We discuss implications for the Bayesian model, including a combined Bayesian/morphological knowledge account that could explain the demonstrated U-shaped trend. (shrink)

Research has demonstrated that employee reactions to monitoring systems depend on both the characteristics of the monitoring system and how it is implemented. However, little is known about the role individual differences may play in this process. This study proposes that individuals have generalized attitudes toward organizational control and monitoring activities. We examined this argument by assessing the relationship between employees’ baseline attitudes toward a set of monitoring and control techniques that span the employment relationship. We further explore the effects (...) of employees’ generalized attitudes toward monitoring and their individual ethical orientations on their attitudinal reactions to an Internet monitoring system implemented in their workplace. Results of a longitudinal study indicate that as expected, prior beliefs and ethical orientation interact to affect employees’ reactions to monitoring systems. Implications for research and practice are discussed. (shrink)

In our recent article, "Where Does Cumulative Culture Begin? A Plea for a Sociologically Informed Perspective" we commented on a fundamental notion in current approaches to cultural evolution, the “zones of latent solutions”, and proposed a modification of it, namely a social and dynamic interpretation of the latent solutions which were originally introduced within an individualistic framework and as static, genetically fixed entities. This modification seemed, and still seems, relevant to us and, in particular, more adequate for coping with the (...) archaeological record. Bandini et al. rejected our proposition and deemed it unnecessary. In their critique, they focused on: our reservations about an individualistic approach; our objections to the presumption of fully naive individuals; and our demand for an extended consideration of forms of social learning simpler than emulation and imitation. We will briefly reply to their critique in order to clarify some misunderstandings. However, the criticisms also show that we are at an impasse on certain crucial topics, such as the meaning of ZLS and the scope and nature of culture in general. Thus, we consider it necessary to make an additional effort to identify the conceptual roots which are at the very basis of the dissent with Bandini et al. (shrink)

INTRODUCTIONFor the last two and a half decades – perhaps spurred onwards by R. W. Hepburn's seminal, wonderfully sensitive and astute essay “Contemporary Aesthetics and the Neglect of Natural Beauty” – philosophical interest in the aesthetic appreciation of nature has been gaining momentum. One of the most coherent, powerfully argued, thorough, and philosophically compelling theories to emerge from this evolving arena of debate has been developed over a series of articles by Allen Carlson. The sophistication of Carlson's approach – especially (...) in terms of his careful style of argumentation – has raised the level of philosophical discussion concerning the aesthetic appreciation of nature immensely and it has taught us all what is at stake, logically and epistemologically, in advancing a theory of nature appreciation. Carlson has not only presented a bold theory of the aesthetic appreciation of nature; he has also refined a methodological framework and a set of constraints that every researcher in the field must address.Stated summarily, Carlson's view of the appreciation of nature is that it is a matter of scientific understanding; that is, the correct or appropriate form that the appreciation of nature – properly so called – should take is a species of natural history; appreciating nature is a matter of understanding nature under the suitable scientific categories. (shrink)