The debate over the benefits of female representation in top management is ongoing, with some arguing it enhances decision-making quality by bringing diverse perspectives, while others seeing it as symbolic or even detrimental. To make progress on the debate, this study takes an institutional perspective to develop a theoretical account examining the gender norms that constraining the effect of female representation in top management teams (TMTs) on corporate financial fraud. We offer two main insights: (a) female TMT representation is associated (...) with lower incidence of corporate fraud, and (b) the relationship becomes weaker for firms domiciled in regions with gender inegalitarian norms or gender stereotypical norms that are more gender stratified. Results based on archival data about Chinese public firms, and simultaneous estimation of fraud commitment and detection probabilities, support our predictions. Several alternative econometric specifications, including (but not limited to), instrumental variable analysis and matched sample analysis, enhance confidence in the robustness of our findings. The findings of this study make important contributions to the literatures of managerial diversity, corporate fraud, and institutional norms. (shrink)

Vishal Gupta, FIRST AMONG EQUALS: ‘T-R-E-A-T’ Leadership for ‘L-E-A-P’ in a Knowledge-Based World. New Delhi: Bloomsbury India, 2020, 275 pp., ₹599 (paperback). ISBN: 978-93-87457-82-9; eBook: 978-93-87471-20-7.

In the age of rapid AI advancement, digital colonialism poses a significant threat to Indigenous communities, perpetuating inequalities and exploiting their data. This commentary delves into the concept of Indigenous data sovereignty as a powerful framework for resisting digital colonialism and promoting ethical AI development.

Introduction: Neurobiological systems engineering models are useful for treating patients. We show a model of “high opioid tone” autism and present a hypothesis about how autism is caused by administration of opioids during childbirth.Main Symptoms: Clinical diagnosis of autism in a 25 year old man was confirmed by a Social Responsiveness Scale self-rating of 79, severe, and a Social Communications Questionnaire by the patient's father scoring 27. Cold pressor time was 190 seconds—unusually long, consonant with the high pain tolerance of (...) autism.Therapeutic Intervention and Outcomes: At naltrexone 50 mg/day SRS fell to 54 and SCQ-−2–9; both non-significant. CPT fell to 28, repeat 39 s. Improved relatedness was experienced ambivalently, understood as feelings never before experienced—causing pain. Non-compliance with naltrexone was followed by cutting open his palm and drinking alcoholically. Transference focused psychotherapy has helped him remain naltrexone—compliant while he works on issues of identity and relatedness.Conclusion: The model suggests studies that could be conducted to both prevent and treat this form of autism. (shrink)

This paper argues that a concept of rebuking God (bhagavannindā) existed as a prohibited act in premodern Sanskrit Brahmanical texts, with the earliest examples in medieval Vaiṣṇava narratives (in the Bhāgavata Purāṇa and Viṣṇu Purāṇa) of Vena and Śiśupāla. The concept of bhagavannindā problematizes the Bhāgavata Purāṇa rereading of the Śiśupāla story: how can someone rebuke a god (here Kṛṣṇa) and be seemingly rewarded (through sāyujya [union] with the god)? I argue that to this problem in Vaiṣṇava and epic narratives (...) the Bhāgavata Purāṇa offers dveṣabhakti / vairānubandha (liberation through enmity or hatred) as a potential solution. Finally, through investigation of two early modern commentaries on the Mahābhārata, I argue that reading this concept of divine censure into the epics was not without tensions. The epic commentators sometimes reveal their own ambivalent readings of episodes where Kṛṣṇa is rebuked. The paper draws attention to the importance of the Bhāgavata Purāṇa as a commentary on the Mahābhārata, upon which later exegetes relied. It surveys how and why the peculiar concept of dveṣabhakti emerges in Vaiṣnava theology and presents narrative as both the source where this orthodox concept of divine censure emerges and the site where the concept is reinforced in commentary. (shrink)

The history of the public accounting profession is filled with perceived crises in professionalism. Baudot et al. focus on the post Sarbanes–Oxley period, highlighting how the advocacy efforts of the public accounting profession directed toward financial regulation represent the most recent of crises. This study makes an important contribution to the literature because it illustrates the inherent challenges faced by a regulatory structure that requires private interests to act in the public good. The purpose of this commentary is to provide (...) a historical and institutional context for the study’s findings, to assess the current state of research, and to offer suggestions for future research. (shrink)

In this rigorous investigation into the logic of truth Anil Gupta and Nuel Belnap explain how the concept of truth works in both ordinary and pathological..

Deep neural networks (DNNs) have been playing a significant role in acoustic modeling. Convolutional neural networks (CNNs) are the advanced version of DNNs that achieve 4–12% relative gain in the word error rate (WER) over DNNs. Existence of spectral variations and local correlations in speech signal makes CNNs more capable of speech recognition. Recently, it has been demonstrated that bidirectional long short-term memory (BLSTM) produces higher recognition rate in acoustic modeling because they are adequate to reinforce higher-level representations of acoustic (...) data. Spatial and temporal properties of the speech signal are essential for high recognition rate, so the concept of combining two different networks came into mind. In this paper, a hybrid architecture of CNN-BLSTM is proposed to appropriately use these properties and to improve the continuous speech recognition task. Further, we explore different methods like weight sharing, the appropriate number of hidden units, and ideal pooling strategy for CNN to achieve a high recognition rate. Specifically, the focus is also on how many BLSTM layers are effective. This paper also attempts to overcome another shortcoming of CNN, i.e. speaker-adapted features, which are not possible to be directly modeled in CNN. Next, various non-linearities with or without dropout are analyzed for speech tasks. Experiments indicate that proposed hybrid architecture with speaker-adapted features and maxout non-linearity with dropout idea shows 5.8% and 10% relative decrease in WER over the CNN and DNN systems, respectively. (shrink)

In recent years, the network has become more complex, and the attacker’s ability to attack is gradually increasing. How to properly understand the network security situation and improve network security has become a very important issue. In order to study the method of extracting information about the security situation of the network based on cloud computing, we recommend the technology of knowledge of the network security situation based on the data extraction technology. It converts each received cyber security event into (...) a standard format that can be defined as multiple brochures, creating a general framework for the cyber security situation. According to the large nature of network security situation data, the Hadoop platform is used to extract aggregation rules, and perform model extraction, pattern analysis, and learning on a network security event dataset to complete network security situation rule mining, and establish a framework for assessing the state of network security. According to the results of the federal rule extraction, the level of network node security risk is obtained in combination with signal reliability, signal severity, resource impact, node protection level, and signal recovery factor. A simulation test is performed to obtain the intrusion index according to the source address of the network security alarm. Through the relevant experiments and analysis of the results, the attack characteristics obtained in this study were obtained after manually reducing the network security event in the 295 h window. The results show that after the security event is canceled, the corresponding window attack index decreases to 0, indicating that this method can effectively implement a network security situation awareness. The proposed technique allows you to accurately sense changes in network security conditions. (shrink)

This book offers a novel account of the relationship of experience to knowledge. The account builds on the intuitive idea that our ordinary perceptual judgments are not autonomous, that an interdependence obtains between our view of the world and our perceptual judgments. Anil Gupta shows in this important study that this interdependence is the key to a satisfactory account of experience. He uses tools from logic and the philosophy of language to argue that his account of experience makes available (...) an attractive and feasible empiricism. (shrink)

Anil Gupta; XV*—Remarks on Definitions and the Concept of Truth1, Proceedings of the Aristotelian Society, Volume 89, Issue 1, 1 June 1989, Pages 227–246, https.

This book aims to offer an account of conscious experience and of concepts that help us understand empirical reasoning and empirical dialectic. The account offered possesses, it is claimed, two virtues. First, it provides great theoretical freedom. It allows the theoretician freedom to radically reconceive the world. The theoretician may, for example, begin with the conception that colors are genuine qualities of physical bodies and may, in light of empirical findings, shift to the conception that colors are not genuine qualities (...) at all. Second, the account grants empirical reason a great power to constrain: empirical reason can force a particular conception of the self and the world on the rational inquirer. These seemingly contrary virtues are reconciled through a novel treatment of presentation and appearances in the account offered of conscious experience and a novel treatment of ostensive definitions in the account offered of concepts. The argument of the book is buttressed by a critical study of the principal approaches to experience and reason found in the philosophical literature.--. (shrink)

In this groundbreaking book, psychiatrist and ethicist Mona Gupta analyzes the basic assumptions of Evidence-based medicine (EBM), and critically examines their applicability to psychiatry. Highlighting ethical tensions between psychiatry and EBM, she asks the controversial question - should psychiatrists practice evidence-based medicine at all?

Research on fair trade has flourished over the past decade as fair trade food products have gained popularity amongst consumers in many developed economies. This study examines the effects of recessionary economic conditions on fair trade consumers’ purchasing behaviour. An online survey was administered to 306 fair trade consumers from Canada, the United Kingdom and the United States of America. The results reveal a discrepancy among fair trade consumers as only consumers that purchase fair trade on an occasional basis adhered (...) to established consumer behaviour norms, i.e. decreasing their purchases of fair trade products and becoming significantly more price aware. Respondents who actively consume fair trade generally remained loyal to their purchase. While some active consumers altered their purchasing behaviour, this phenomenon was not common amongst this group as no statistically significant changes were observed. Differences were also noted among the three countries as the Canadian and US fair trade consumers significantly decreased their consumption of fair trade as a result of the recession, whereas the UK consumers did not. In addition to the research results, theoretical and managerial implications will be discussed along with future research directions. (shrink)

We argue that distinct conditionals—conditionals that are governed by different logics—are needed to formalize the rules of Truth Introduction and Truth Elimination. We show that revision theory, when enriched with the new conditionals, yields an attractive theory of truth. We go on to compare this theory with one recently proposed by Hartry Field.

The COVID-19 pandemic will likely recede only through development and distribution of an effective vaccine. Although there are many unknowns surrounding COVID-19 vaccine development, vaccine demand will likely outstrip early supply, making prospective planning for vaccine allocation critical for ensuring the ethical distribution of COVID-19 vaccines. Here, we propose three central goals for COVID-19 vaccination campaigns: to reduce morbidity and mortality, to minimise additional economic and societal burdens related to the pandemic and to narrow unjust health inequalities. We evaluate five (...) prioritisation approaches, assess their likely impact on advancing the three goals of vaccine allocation and identify open scientific questions that may alter their outcomes. We argue that no single prioritisation approach will advance all three goals. Instead, we propose a multipronged approach that considers the risk of serious COVID-19 illness, instrumental value and the risk of transmission, and is guided by future research on COVID-19-specific clinical and vaccine characteristics. While we focus this assessment on the USA, our analysis can inform allocation in other contexts. (shrink)

The Disinterested Witness is a detailed, contextual, and interpretive study of the concept of saksin (or that which directly or immediately perceives) in Advaita Vedanta, and a fascinating and significant comparison of the philosophies of ...

In this paper, I draw attention to various doctrines common to different Vedāntic traditions. In particular, I pay close attention to the doctrine of beginningless _karman_. I also note that this doctrine seems to stand in tension with Leibnizian Cosmological Arguments (LCAs) and Kalām Cosmological Arguments (KCAs). This tension arises because defenders of these arguments argue that an infinite causal regress or an actual infinite cannot be physically instantiated and because the doctrine of beginningless _karman_ seems to imply that such (...) a regress or actual infinite can be physically instantiated. I address this tension by showing that not all interpretations of beginningless _karman_ involve an infinite causal regress or an actual infinite. I close this paper by highlighting a few features that Vedāntic traditions have that make them more resistant to some objections to LCAs and KCAs. (shrink)

This chapter addresses the problem: what is the contribution of experience to knowledge? It argues that the problem is best appreciated by reflection on two commonplace ideas about experience and knowledge—ideas that appear to be in some tension with one another. These ideas are labelled as “Insight of Empiricism” and the “Multiple-Factorizability of Experience”.

_An Introduction to Indian Philosophy_ offers a profound yet accessible survey of the development of India’s philosophical tradition. Beginning with the formation of Brahmanical, Jaina, Materialist, and Buddhist traditions, Bina Gupta guides the reader through the classical schools of Indian thought, culminating in a look at how these traditions inform Indian philosophy and society in modern times. Offering translations from source texts and clear explanations of philosophical terms, this text provides a rigorous overview of Indian philosophical contributions to epistemology, (...) metaphysics, philosophy of language, and ethics. This is a must-read for anyone seeking a reliable and illuminating introduction to Indian philosophy. (shrink)

This volume reprints eight of Anil Gupta's essays, some with additional material. The essays bring a refreshing new perspective to central issues in philosophical logic, philosophy of language, and epistemology.

Since their introduction in the early 2000s, the use of social networking websites has exploded. Many businesses are seeing increased revenue due to their social commerce strategy. Despite the popularity of social commerce websites, some consumers are still hesitate to use them. This study aims to evaluate the factors that influence the adoption of social commerce. A sample of 721 Chinese We Chat users took part in the research. The findings reveal that social capital mediates the positive effect of social (...) commerce adoption and perceived ease of use on techno-stress and online impulse purchasing. Likewise, information overloading mediates the positive effect of social commerce adoption and PERU on techno-stress and online impulse purchasing. The findings have implications for both practice and research in understanding social commerce adoption in emerging economies. (shrink)

Economic migration is a significant and growing development around the world but has produced unequal outcomes and experiences for marginalized groups. To theoretically explain such inequalities, we argue that integration experiences of immigrants in the host country differ based on the privilege that their demographic category bestows on them (or not). We elucidate our arguments by unpacking the concept of ‘privilege’ to theorize two key sources of privilege—_locational_ and _historical_—and explain them using the global economic divide (Global North vs. Global (...) South) and local social divides (race and caste). We propose that locational and historical privilege manifest as various types of capital that immigrants carry into their host countries. We juxtapose these two sources of privilege and its levels (low vs. high) to develop a typology of immigrants—_Marginalized, Peripheral, Assimilated,_ and _Wanted—_that captures differences in migrants’ integration experiences. By shining a light on the systematic differences between immigrants based on privilege, our research brings additional nuance to the scholarship on immigrant workers and inclusive organizations; and broadens avenues to make human resource practices more ethical by taking these differences into account. (shrink)

The spread of digital technology to all parts of our lives has led to meaningful benefits, ranging from the conveniences offered by ride-sharing apps to prediction of mental health crises and track...

A growing number of infertile couples and other individuals desiring children are seeking to fulfill their desire for parenthood transnationally through the use of donor gametes and a surrogate. The number of “fertility tourists” from developed countries to low-income countries is growing phenomenally. Indian women, too, are participating as (re)producers in these “biocrossings,” turning India into the surrogacy outsourcing capital of the world in the globalized bioeconomy of assisted reproduction. I argue for a ban on commercial egg donation and surrogacy (...) and a social-justice approach that would hold the state responsible for providing basic social goods to low-income households. I also argue for a gender-justice approach so that women would not be compelled to adopt surrogacy as a strategy for survival and upward social mobility. (shrink)

I discuss in this paper a criticism of modal logic due to Donald Davidson and John Wallace. They have claimed that, to quote Wallace, “modal predicate calculus does not provide a reasonable standpoint from which to interpret a language” (1970, p. 147). The aim of this paper is to present and evaluate their argument for this claim.

Spirituality in the workplace is gaining recognition and value among researchers, academicians, and business professionals. The aim of this paper is to examine the impact of spirituality in the workplace on job satisfaction by measuring four dimensions of spirituality in the workplace: meaningful work, sense of community, organizational values, and compassion. The impact of each dimension on job satisfaction is hypothesized. A cross-sectional survey was used to collect data from 100 payroll employees in private insurance companies in Punjab. A correlation (...) analysis showed a positive relationship between all the dimensions of spirituality in the workplace and job satisfaction. A regression analysis revealed that although all the dimensions of spirituality in the workplace are important, organizational values and a sense of community are the most important in terms of the job satisfaction level of employees. This work will help insurance companies to better understand the concept of spirituality in the workplace and its importance. Insurance companies can improve their functioning by encouraging employee spirituality in the workplace. (shrink)

This examines the six drivers and twelve detailed practices of sustainable human resource development (S-HRD) before and during the COVID-19 pandemic across different organizations in Poland. The empirical strategy is based on explorative research conducted using surveys in Poland between 2020 and 2021. The results confirm that the surveyed organizations implemented S-HRD practices driven mainly by the expectations of external stakeholders. They neglected the areas of caring for employees’ well-being and developing environmental awareness before the COVID-19 pandemic. During the pandemic, (...) most companies maintained their approach to S-HRD. This research is unique because it adds to the body of literature advocating the significance of S-HRD for organizational resilience before, during, and after extreme events. Generalizing the results is challenging because the snowball sample has significant restrictions. However, future research may overcome these shortcomings by using larger samples based on probability or random sampling techniques. (shrink)

This article focuses on the transformation of the female reproductive body with the use of assisted reproduction technologies under neo-liberal economic globalisation, wherein the ideology of trade without borders is central, as well as under liberal feminist ideals, wherein the right to self-determination is central. Two aspects of the body in western medicine—the fragmented body and the commodified body, and the integral relation between these two—are highlighted. This is done in order to analyse the implications of local and global transactions (...) in women’s reproductive body parts for their right to self-determination and individual agency and what this means for their embodiment. We conclude by exploring whether women can become embodied subjects by exercising their proprietary right to their bodies through directing technology to achieve their own goals, while at the same time being fragmented into parts and losing their personhood and bodily integrity. (shrink)

Perceptual load plays a critical role in identification and awareness of stimuli. Given the differences in emotion–attention interactions, we investigated the perception of distractor emotional faces in two different load conditions under divided attention with a task based on the inattentional blindness paradigm. Participants performed a low- or high-load task with a string of letters presented against a happy, sad or neutral face (in a circular form) as the background. Participants were asked to identify the face that appeared in the (...) critical trial. Results indicate an interaction between emotion and load. First, identification of faces with happy expression was better than chance and unaffected by load. Second, performance was worse than chance for faces with sad expression in the high-load condition, indicating inhibition of unattended sad distractor faces in the critical trial. This indicates that inhibitory processes during a difficult attentional task under divided attention influence subsequent perception of distractor stimuli especially sad faces. The results have implications for the theories of selective attention as well as the role of emotions in conscious perception. (shrink)

In most areas of medicine, the physician's primary task is to diagnose the patient's presenting problem by correctly identifying the underlying pathology causing that problem. Diagnoses are established through a process of correlating the information obtained from an interview with the patient about his history of illness and circumstances, with additional evidence of the underlying disease derived from physical examination findings and/or the results of laboratory investigations and diagnostic imaging. In contemporary health care, various movements that call for a shift (...) in clinical care away from underlying disease pathology toward understanding people and their experience of disease are receiving growing... (shrink)