Building on attribution theory, this study investigates the antecedents of corporate annual report text manipulation from the perspective of managerial performance pressure. Using a data set comprising 15,076 samples from companies listed on China's Shanghai and Shenzhen A-share markets between 2009 and 2021, we reveal that as management faces performance pressure, they tend to increase content about external environmental risk and policy uncertainty in annual reports due to actor–observer bias. When incorporating Confucian cultural factors into (...) the research framework, the study found that the strength of Confucian culture mitigates the correlation between the pressure of management performance and annual report manipulation. However, the level of marketization where a corporation is located can undermine the ethical norms upheld by Confucian culture. In additional analysis, we also discovered that the longer the duration of performance pressure, the greater the extent of manipulation within the annual reports initiated by the management. Interestingly, the social performance pressure generated from ESG performance also positively influences annual report textual manipulation, compared to operational performance pressure. This study explores the impact of management performance pressure on information disclosure decisions from the perspective of performance attribution, not only extending the boundaries of attribution theory but also providing guidance for policymakers to enhance the supervision of annual report disclosures and for capital market investors to optimize investment decisions. (shrink)

Based on the texts of ‘Management Discussion and Analysis on Financial Status and Business’ collected from 118 American corporate annual reports, this study investigated how the professional discourse is realized from the dimensions of text, genre, professional practice and professional culture, according to the framework of the Critical Genre Analysis theory. It was found that In the text dimension, lexicon features regarding vocabulary volume, vocabulary highlighting, readability and sentiment are unique to MD&As; the genre of MD&As corresponds (...) to a rhetorical structure of 3 moves and 10 steps; the professional practice of MD&As is represented by three types of interdiscursivity, that is, shifting, mixing and embedding; the professional culture of MD&As is embodied through identity enculturation, human-oriented value, cooperation awareness and self-serving manner. The results of this study help to better understand the realization of professional discourse and expand the application of CGA in professional practice. The findings presented herein are expected to enhance interdisciplinary research that relates language with corporate performance. (shrink)

Combining the frameworks of multi-dimensional analysis and rhetorical structure theory, this study examines the linguistic co-occurrence patterns in the discourse of corporate annual reports and interprets their underlying functional dimensions. Our corpus consists of texts of corporate 10K reports from firms listed on New York Stock Exchange. Five functional dimensions are quantitatively extracted and qualitatively interpreted: expression of direct persuasion; expression of impersonal stance; subjective versus objective positioning; integrative expression of stance versus fragmented expression; and expression of reliability. All (...) these dimensions contribute to the communicative function of persuasion. The analysis of the rhetorical structures of excerpts with high concentrations of co-occurring linguistic features on each dimension further indicates the communicative strategy of persuasion. The proposed MD model is then applied to analyze the effect of firm performance on the linguistic variation in CAR discourse. We found that firm performance can significantly affect the linguistic variation in CAR discourse. CAR discourse from firms with good performance is more reliable. The result reveals managements’ use of concealment strategy in impression management. This study has implications for MD analysis, business discourse analysis, language pedagogy and accounting research. (shrink)

By classic results in social choice theory, any reasonable preferential voting method sometimes gives individuals an incentive to report an insincere preference. The extent to which different voting methods are more or less resistant to such strategic manipulation has become a key consideration for comparing voting methods. Here we measure resistance to manipulation by whether neural networks of various sizes can learn to profitably manipulate a given voting method in expectation, given different types of limited information about (...) how other voters will vote. We trained over 100,000 neural networks of 26 sizes to manipulate against 8 different voting methods, under 6 types of limited information, in committee-sized elections with 5-21 voters and 3-6 candidates. We find that some voting methods, such as Borda, are highly manipulable by networks with limited information, while others, such as Instant Runoff, are not, despite being quite profitably manipulated by an ideal manipulator with full information. For the three probability models for elections that we use, the overall least manipulable of the 8 methods we study are Condorcet methods, namely Minimax and Split Cycle. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Annual Meeting of the Society for Buddhist-Christian StudiesSan Diego, California, USA November 21–23, 2014Sandra Costen Kunz, SBCS Secretary and Jonathan A. Seitz, Newsletter EditorThe annual meeting is an opportunity to meet, to reconnect, and to share our work. As a “Related Scholarly Organization” of the American Academy of Religion, the Society for Buddhist-Christian Studies holds its meetings concurrently with the AAR’s national conference. The SBCS normally (...) organizes two panels and holds board and members meetings. This year’s panels were “Liberation Theology and Engaged Buddhism: Challenging Each Other, Learning from Each Other,” and “Old Buddhist Texts: New Womanist Thought.” The papers from panels are often published in this journal.board meetings (officer and committee reports)The society’s annual board meeting was held on Friday, November 21, and its members meeting Sunday, Nov. 23. The board approved officer reports submitted by the treasurer, Denise Yarbrough, the interim journal editors, Terry Muck and Rita Gross, and the newsletter editor, Jonathan Seitz and the minutes submitted by secretary Sandra Kunz. An extended discussion treated the history of the relationship between the society, the journal, and the University of Hawai’i Press. The board voted to continue publishing with UHP while working out a new memorandum of understanding.We reviewed reports from the Nominating Committee, Streng Book Award Committee, Graduate Student Award Committee, Membership Committee, Social Media and Website Committee, and Program Committee.Nominating CommitteeThe Nominating Committee reported that the governing board terms of Yifa and John Makransky end with this board meeting. John remains on the board as vice president. We discussed nominees for these two board positions.Streng Book Award CommitteeThe Streng Book Award Committee noted that it would be helpful to receive nominations. Thomas Hastings joined the committee and J. Abraham Vélez de Cea was elected to another term. [End Page 207]Graduate Student Award CommitteeKaren Enriquez reported for the Graduate Student Award Committee, noting that although a good paper was selected this year, the problem of paper quality remains. Rita Gross suggested that members with students working in Buddhist-Christian studies should encourage them to present papers at regional AAR meetings and submit these to the award committee. Judith Simmer-Brown suggested we start a subsidiary online journal that would publish, among other things, commentaries on BCS articles, including grad student commentaries. John Makransky suggested that we also post important articles from past issues we see as classics in the field. In light of the board’s enthusiasm about this idea for publishing grad student papers online, and in light of the difficulties of scheduling graduate student award papers within our sessions, John moved that we discontinue the oral presentation of graduate student award papers. Judith seconded the motion, which passed unanimously. John later moved, and Judith seconded the motion, that the board charge Karen, Glenn Willis, and Sarah Swenson to develop a proposal by March for a website that would host a subsidiary peer-reviewed online journal, being sure to articulate how this could promote the society among younger scholars. It passed unanimously.Membership CommitteeReminding us of Jonathan Seitz’s list of past members, John Makransky suggested we send out a membership mailing to them. Sarah Swenson and Alice Keefe were charged with creating a comprehensive distribution list and sending out a mailing asking everyone to join, rejoin, or renew their membership.Social Media and Website CommitteeIn light of our proposal to start a subsidiary online journal, Judith Simmer-Brown was gratefully charged with chairing a new committee with David Gardiner and Glenn Willis, who has been handling Facebook publicity. They will get bids for hiring a professional website designer who can configure it in such a way that we could maintain it ourselves.Program CommitteeJohn Makransky reported briefly on the potential session topics suggested at the lunch meeting. We discussed pros and cons of forming panels of known experts and using AAR’s blind submission process. The discussion ended with general exhortation to scout out scholars with pertinent work to enlarge our pool of presenters.We briefly discussed the pros and cons of organizing an international conference and reviving and regularizing the... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Minutes of the Annual General Meeting 2023Cornelis de Waal, Editor-in-Chief, Richard Kenneth Atkins, André De Tienne, Director and General Editor, and Elizabeth Cooke[as approved on January 17, 2024]The Annual General Meeting of the Charles S. Peirce Society was held in conjunction with the Eastern Division Meeting of the APA on January 5, 2023, at the Sheraton Le Centre, Montréal, Quebec. Rosa Maria Mayorga chaired the meeting and (...) called it to order at 12:38 p.m.1. Moment of SilenceThe annual meeting began with a moment of silence in memory of Peirce scholars who passed away in the last year.2. Approval of Minutes of the 2022 MeetingMinutes of the 2022 Annual General Meeting had been posted online. Copies were also distributed at the annual meeting. Rosa Maria Mayorga asked for a motion to approve the minutes. James Liszka so moved and Fabienne Forster seconded. The minutes were approved unanimously.3. Report from the Executive CommitteeRichard Kenneth Atkins submitted the following report.The Executive Committee Meeting was held virtually via email. All members of the Executive Committee were contacted and responded regarding the agenda and items.Agenda Items(A) Non-profit Status Update:On December 5, 2022, we received notification from the IRS that we have been legally approved as a public non-profit foundation.(B) Funding for Scholarship:Every year, we set aside a certain amount of funding for scholarship, usually 2/3rds of the year's income. This includes the $1,000 set aside for the Peirce Essay prize. Atkins reported that the income this past year was $6,597.06. 2/3rds of that is $4,400. Atkins requested that that amount of money be set aside for funding for scholarship, with which the committee unanimously agreed.(C) Next Year's AGM:Atkins proposed that we continue to hold our annual conference in conjunction with the E-APA in New York, NY, especially as this keeps us in line with the calendar year which is also our fiscal year as a nonprofit. The committee unanimously agreed. [End Page 118](D) Any Other Business:Cornelis de Waal suggested that we add to the agenda for the annual business meeting a moment of silence to commemorate Peirce scholars who passed this year. The Executive Committee unanimously agreed.4. Report from the Transactions of the Charles S. Peirce SocietyCornelis de Waal submitted the following report on behalf of the Transactions of the Charles S. Peirce Society. Richard Kenneth Atkins read the report on his behalf.During the 2022 calendar year we produced four issues of the Transactions. We encountered some problems with the first issue, because the printer suffered a ransomware attack. This apparently wreaked havoc with their system and caused significant delay in the completion of the issue.Likely due to the (after) effects of the pandemic, quality submissions to the journal were down significantly, both in the Peirce segment and in the non-Peirce segment of the journal. In addition, there was a significant drop in book reviews. The latter led to the resignation of our long-term book review editor, Henrik Rydenfelt. For the last two months I have been taking over for him, and I'm first-hand experiencing some of the challenges, even including publishers simply not following through on requests for books. We did, though, publish a book symposium on James Liszka's Charles Peirce on Ethics, Esthetics and the Normative Sciences, and we have another book symposium forthcoming on Chris Voparil's Reconstructing Pragmatism: Richard Rorty and the Classical Pragmatists. Besides a number of excellent papers on Peirce, we published some very nice papers in American philosophy. The latter include an extensive portrait of Edwin Bissell Holt, a discussion of the use of the term pragmatism in 18th century Germany, the first English translation of two texts by Wilhelm Jerusalem, as well as work on George Santayana, Jonathan Edwards, and Emily Dickinson.With Henrik gone, the editorial team is now down to Robert Lane and me (hopefully briefly returning to the traditional Robin-Hare setup). I'll be attending the upcoming SAAP meeting in Denver, and Bob is planning to attend as well... (shrink)

The globalization movement in recent decades has meant rapid growth in trade, financial transactions, and cross-country ownership of economic assets. In this article, we examine how the globalization of national business systems has influenced the framing of corporate social responsibility (CSR). This is done using text analysis of CEO letters appearing in the annual reports of 15 major corporations in Sweden during a period of transformational change. The results show that the discourse about CSR in the annual (...) reports has changed from a national and communitarian view of social responsibility (cf. a negotiated view of CSR) toward an international and individualistic view of social responsibility (cf. a self-regulating view of CSR). The article contributes theoretically (1) by adding a national–global dimension to previous conceptualizations of CSR and (2) by showing that the rise of CSR discourse and activities in the last 10 years does not have to imply an increased commitment and interest in corporate responsibility per se, only that there are increased societal expectations that corporations should develop the capability to act more independently as moral agents. (shrink)

In the Chinese stock market, special treatment (ST) firms are the firms listed as facing imminent danger of delisting, unless they return to profitability after reporting two consecutive annual losses. Some ST firms voluntarily pay substantial fees to their external auditors to conduct interim audits, which are not required by regulations. In this study, we investigate and find that ST firms that pay for voluntary interim audits report greater discretionary accrued earnings, higher non-operating earnings, and higher returns on (...) assets in ensuing annual reports. As a result, these firms are more likely to return to profitability and reduce their delisting risk. Our results, which contribute to the current debate on auditor independence, appear to be consistent with the possibility that ST firms “buy” external auditors’ cooperation to manipulate earnings when faced with the threat of delisting. (shrink)

O'Brien et al. reported that readers generated elaborative inferences only when a text contained characteristics that made it easy to predict the specific inference that a reader would draw, and virtually eliminated the possibility of the inference being discon-firmed. Garrod et al., however, offered two qualifications to these conclusions. First, the two text characteristics manipulated may have produced different types of elaborative inferencing: a biasing context results in a passive form of elaborative inferencing, involving setting up a context (...) of interpretation, whereas the presence of a demand sentence invites the reader to actively predict a subsequent expression. Secondly, clear evidence for either type of inference will be apparent only with truly anaphoric materials. This work describes how a passive form of elaborative inferencing, reported by Garrod et al, may be implemented in a connectionist manner. We take the connectionist model proposed by Shastri and Ajjanagadde in order to represent a text in the form of a network. Next we analyze and discuss how an attentional focus could operate with the proposed reasoner system in order to deal with inference control and anaphora resolution, during text understanding. Our own suggestion is that the system proposed by Shastri and Ajjanagadde could be extended by incorporating focus in order to apply it to some open problems related to text processing. However, this extension presents implementational problems due to its local character. Distributed models seem to be in a better position to deal with the shift of the attentional states, given that these systems can learn. Particularly, the model proposed by Sun is close to our aims, and so we will discuss its implications in order to design a cognitive architecture for text comprehension. (shrink)

O'Brien et al. reported that readers generated elaborative inferences only when a text contained characteristics that made it easy to predict the specific inference that a reader would draw, and virtually eliminated the possibility of the inference being discon-firmed. Garrod et al., however, offered two qualifications to these conclusions. First, the two text characteristics manipulated may have produced different types of elaborative inferencing: a biasing context results in a passive form of elaborative inferencing, involving setting up a context (...) of interpretation, whereas the presence of a demand sentence invites the reader to actively predict a subsequent expression. Secondly, clear evidence for either type of inference will be apparent only with truly anaphoric materials. This work describes how a passive form of elaborative inferencing, reported by Garrod et al, may be implemented in a connectionist manner. We take the connectionist model proposed by Shastri and Ajjanagadde in order to represent a text in the form of a network. Next we analyze and discuss how an attentional focus could operate with the proposed reasoner system in order to deal with inference control and anaphora resolution, during text understanding. Our own suggestion is that the system proposed by Shastri and Ajjanagadde could be extended by incorporating focus in order to apply it to some open problems related to text processing. However, this extension presents implementational problems due to its local character. Distributed models seem to be in a better position to deal with the shift of the attentional states, given that these systems can learn. Particularly, the model proposed by Sun is close to our aims, and so we will discuss its implications in order to design a cognitive architecture for text comprehension. (shrink)

This paper examines how the slogan of the “Chinese Dream” is represented in two western news reports on the CNN and the BBC websites. They are among the first news reports which introduce the “Chinese Dream” into the US and the UK, respectively. The analysis of both the verbal news texts and the visuals shows that the reporters use different discursive strategies to manipulate the ideological orientation of the social actors and social actions in discourse. Through the analysis, this study (...) shows how different discursive resources conceptualized in Theo van Leeuwen’s work, Discourse and practice: New tools for critical discourse analysis, are used to stereotype “the other’s” politics and political discourse in BBC and CNN’s news texts, and perpetuate a Eurocentric view on perceiving contemporary Chinese political discourse. (shrink)

Annual Reports on Medical Assistance in Dying (MAID) issued by Health CanadaCanada on behalf of the Government of Canada strive to make essential information public, on this large national program that over five years has provided death to over 30,000 Canadians. The source of the information is self-reporting by physicians and nurse practitioners who offer to act as MAID assessors and providers, as well as self-reporting by cooperating pharmacists. Focus of this discussion is the latest available document in this (...) series, the Third Annual Report on MAID published in July 2022 and providing data on 10,064 deaths by MAID in 2021. In addition to reviewing essential information about MAID recipients and MAID providers, the discussion is centered on the method of data collection, the rapid and unexpected annual increase of cases, the underlying medical conditions, the nature of suffering reported by MAID applicants, the use of palliative care, the decision-making about one’s eligibility, the role of the reflection period, necessary requirement to obtain informed consent and the denial of assisted dying. In each case, the attention is drawn to missing or indeterminate elements, and essential but unavailable analysis of data, in order to identify further information that ought to be collected and used to generate future annual reports and to refine the delivery of MAID program and its oversight. (shrink)

This text is part of a research conducted under the working title "What do we talk about when we are silent and what are we silent about when we are talking? - premises for the anthropology of silence about the nearest past." In the first part the author investigates the meaning of silence in the Croatian and Serbian press right before and during Croatia's Operation Storm. The ratio between silence, suppression of information and forgetting, on the one hand, and (...) social memory, on the other, has been elaborated in the final part of the text by following reports about the anniversaries of Operation Storm in both Croatian and Serbian publics. The starting point lies in the belief that the phenomenon of silence , being an immanent part of each discourse, represents an important factor in the creation of social relationships and system of value models, that it has important communication and cognitive functions and that the performance character lies in its essence. In short, silence makes it possible to form the prevailing image about this event, even if it does not construct it indirectly - through speech. The author has elaborated on the meaning of silence in the context of Operation Storm partly because studies about the breakup of Yugoslavia frequently mention silence as a manipulation strategy employed by some of the sides in the conflict , while not a single study systematically investigates the semantic of silence and suppression of information in these conflicts. Most importantly, taking into account the frequency of direct silence in the newspaper discourse and rhetoric strategies that point at silence indirectly from the context and discourse, the author focuses on the relationship between the event and silence. In order to shed light on the way in which Operation Storm is remembered, i.e. forgotten, in the stakeholders' publics and political imageries, she follows the dailies - Večernje Novosti Politika, Danas - Večernji List, Jutarnji List, Magazin supplement of the Jutarnji List , as well as texts about Operation Storm in weeklies such as the NIN and Vreme of Belgrade or Globus of Zagreb in the period between August 2, 1995 and mid-August 2006. (shrink)

Each Local Research Ethics Committee (LREC) is expected to produce an annual report for its establishing authority. Reports from 145 LRECs were examined with regard to (a) whether the committees were working within the terms of the most recent guidelines from the Department of Health and (b) observations on the role of LRECs with particular reference to accountability. Most LRECs had produced a report, although their length varied greatly. Most reports showed how seriously the committee took its (...) task. Most committees met many of the guidelines; for example, almost all had two or more lay-members. The guideline most frequently not met was that committees should have no more than 12 members. Many committees review very large numbers of projects (maximum 351). Approximately two-thirds provide details in the annual report of individual project titles, their author and the committee decision; all reports should contain this information. Although it may in fact happen more generally, only 23 per cent of the reports referred to any form of monitoring of the eventual outcome of the research. A significant issue to arise from the reports is the extent to which the framework for the operation of LRECs has been confused by the development of the purchaser-provider split. The paper concludes with suggestions for remedying the situation. (shrink)

Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative (...) action. In preparing the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

A number of existing researches agree that digitalization would facility firms to launch ambidextrous innovations. Digitalization is not only about technological change, but more importantly, the reshaping of the firms’ knowledge structure and routines to percept and integrate knowledge. Thus, some researchers suggest that whether firms could benefit from digitalization varies across firms and industries, since innovation in different firms and industries relies on differentiated level of cognitive and reasoning of knowledge. However, existing studies mainly focus on exploring the firm-level (...) differences, and leave the industry-level difference underdeveloped. In response, this study integrates knowledge-based view to examine how a firm’s digitalization affects ambidextrous innovation, and further explore the conjoint effect of industrial knowledge bases—the knowledge base of the industry the firm is located in—on the relationship between firm digitalization level and ambidextrous innovation. This study uses Python to conduct text mining of firms’ annual reports, and obtains data of 394 listed companies from the year 2014 to 2020. The empirical results show that digitalization level has positive effect on both exploratory innovation and exploitative innovation, and the effect on exploitative innovation is stronger than on exploratory innovation. Moreover, the moderating effect of industrial knowledge base is significant on “digitalization–exploratory innovation” but not on “digitalization–exploitative innovation” relationship. By doing so, this study refines the research on the relationship between digitalization and firm innovation, and confirms that the usage of digitalization may lead to achieve an ambidextrous situation. This study also provides a theoretical basis for industrial differences of the effectiveness of digitalization, suggesting firms considering industrial characteristics to implement digitalization-assisted innovation practices. (shrink)

This text is part of a research conducted under the working title "What do we talk about when we are silent and what are we silent about when we are talking? - premises for the anthropology of silence about the nearest past." In the first part the author investigates the meaning of silence in the Croatian and Serbian press right before and during Croatia's Operation Storm. The ratio between silence, suppression of information and forgetting, on the one hand, and (...) social memory, on the other, has been elaborated in the final part of the text by following reports about the anniversaries of Operation Storm in both Croatian and Serbian publics. The starting point lies in the belief that the phenomenon of silence, being an immanent part of each discourse, represents an important factor in the creation of social relationships and system of value models, that it has important communication and cognitive functions and that the performance character lies in its essence. In short, silence makes it possible to form the prevailing image about this event, even if it does not construct it indirectly - through speech. The author has elaborated on the meaning of silence in the context of Operation Storm partly because studies about the breakup of Yugoslavia frequently mention silence as a manipulation strategy employed by some of the sides in the conflict, while not a single study systematically investigates the semantic of silence and suppression of information in these conflicts. Most importantly, taking into account the frequency of direct silence in the newspaper discourse and rhetoric strategies that point at silence indirectly from the context and discourse, the author focuses on the relationship between the event and silence. In order to shed light on the way in which Operation Storm is remembered, i.e. forgotten, in the stakeholders' publics and political imageries, she follows the dailies - Vecernje Novosti Politika, Danas - Vecernji List, Jutarnji List, Magazin supplement of the Jutarnji List, as well as texts about Operation Storm in weeklies such as the NIN and Vreme of Belgrade or Globus of Zagreb in the period between August 2, 1995 and mid-August 2006. Ovaj tekst je deo istrazivanja koje se odvija pod radnim naslovom "O cemu govorimo kada cutimo i o cemu cutimo kada govorimo? - polazne pretpostavke za antropologiju cutanja o najbilizoj proslosti". U prvom delu autorka ispituje znacenja cutanja u pisanju hrvatske i srpske stampe neposredno pre hrvatske akcije Oluja i tokom same akcije. Odnos cutanja, precutkivanja i zaboravljanja, s jedne strane, i drustvenog pamcenja, s druge strane tematizovan je u zavrsnom delu teksta, pracenjem napisa o godisnjicama akcije Oluja u obe javnosti - hrvatskoj i srpskoj. Polaziste je u uverenju da je fenomen cutanja, buduci imanentni deo svakog diskursa znacajan cinilac kreiranja drustvenih odnosa i sistema vrednosnih modela, da ima vazne komunikativne i kognitivne funkcije i da je u svojoj sustini performativnog karaktera. U najkracem, cutanje pomaze formiranju dominantne slike o ovom dogadjaju, ako je, na posredan nacin - preko govorenja - i ne konstruise. Tematizovanje znacenja cutanja u kontekstu akcije Oluja preduzeto je delom i stoga sto se precutkivanje u studijama o kraju Jugoslavije neretko pominje kao manipulativna strategija neke od strana u sukobu, a da nema ni jedne studije koja bi sistematski ispitivala znacenja cutanja i precutkivanja u ovim konfliktima. I najvaznije, uvazavajuci frekventnost neposrednog izrazavanja cutanja u novinskom diskursu, kao i retorickih strategija koje posredno, iz konteksta i uspostavljenog sveta diskursa, upucuju na cutanje, autorka se usredsredjuje upravo na odnos dogadjajnosti i cutanja. Kako bi osvetlila nacin na koji je operacija Oluja zapamcena, odnosno zaboravljena u zainteresovanim javnostima i politickim imginarijumima, prati pisanje dnevne stampe - Vecernje novosti, Politika, Danas - Vecernji list Jutarnji list, Magazin - dodatak Jutarnjeg lista, kao i napise o Oluji u nedeljnicima, poput beogradskog NIN-a, Vremena ili zagrebackog Globusa u periodu od 02. avgusta 1995. do sredine avgusta 2006. godine. (shrink)

The enterprise network is of great significance in explaining the risk-taking of individual firm. However, some unobservable networks hidden in different firms have long been neglected. Using the text data of the annual reports of China’s listed firms from 2007 to 2018, this paper adopts a textual analysis method to capture the managers’ perceptions of pressure, and build a special kind of hidden inter-firm networks, that is, the perceived competition networks of managers. In addition, this paper discusses the (...) impact of network characteristics on corporate risk-taking behavior. Empirically, there is a positive association between competition strength and corporate risk-taking, as well as the density of perceived competition network. Furthermore, this paper explores the risk-taking behaviors of peer firms in focal firm’s perceived competition network, and finds that the improvement of peer firms’ risk-taking significantly increases the risk bearing level of focal firm, that is, the positive spillover effect of risk-taking behavior among firms in perceived competition networks. Moreover, managers’ personal traits significantly moderate the impact of network characteristics on corporate risk-taking, which is mainly reflected in younger and male managers. Our findings can enrich the literature on social interactions and corporate behaviors, and help firms to improve their understanding of perceptible peer firms. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Bioethics Commissions: Town Meetings with a “Blue, Blue Ribbon”Susan Cartier Poland (bio)Town meetings are characteristic of New England. In theory, a quorum of registered voters in a small municipality meets annually to decide local public policy. In fact, special interests and the town bureaucracy control the meeting.Like a town meeting, a commission (or committee or council) comes into being, whether on an ad hoc or permanent basis, to direct (...) a government function. Bioethics commissions specialize in one area: the intersection of public policy with developments, either real or anticipated, in the basic and applied sciences.That specialization of commissions carries over into the selection of the members. More often than not commission members are appointed on the basis of expertise in a specific area. Although some commissions are still made up entirely of one kind of expert, usually medical, the majority of these government bodies seek breadth between the fields of law, religion, ethics, and science (including medicine and the social sciences).In the words of Mrs. Rigenbach, the law clerk to Chief Judge Carl B. Rubin of the United States District Court for the Southern District of Ohio, selection of persons “knowledgeable in the field” constitutes a “blue, blue ribbon” jury. In contrast, a “blue ribbon” jury is composed of those persons having “the greatest amount of formal education” (In re Richardson-Merrill, Inc. (Bendectin litigation), 624 Federal Supplement 1212 at 1217 (1985)). The problem with persons knowledgeable in the field is that their minds may have already been made up. For a jury, this is a disaster; for a bioethics commission, this directs and shapes the research, investigation, and discussion, or, in short, it makes for more efficient decision making.For this Scope Note, the definition of commission begins with the Bioethicsline description of its index term “advisory committees” as committees or commissions set up to advise government bodies on public policy. Furthermore, a commission [End Page 91] (or committee) receives government funding and support in exchange for its expertise in research, investigation, reporting, and recommendations.Six functions served by bioethics commissions have been clearly and succinctly described by LeRoy Walters (Commissions and Bioethics. Journal of Medicine and Philosophy 14 (4): 363–68, August 1989). The functions are: (1) to legitimize action; (2) to delay action or resolution; (3) to identify duplication; (4) to be representative; (5) to do research and find facts; and (6) to provide education and support (pp. 364–65). Since 1989, however, another government function has moved to the forefront. Instead of remaining within the legislative arena, government commissions serve the judiciary as well, in cases involving complex and technical questions. The now defunct Law Reform Commission of Canada recognized this use when it included in its annual reports a section on its “Influence on Law Reform through Judicial Decisions.”In mid-1997, the United States Supreme Court in its consolidated cases on assisted suicide used extensively the writings from a state commission, the New York State Task Force on Life and the Law, to support its rationale. Not only did the Court make use of the Task Force’s work, but in so doing the Court extended the efforts of the commission beyond its jurisdiction of New York into another jurisdiction on the opposite coast, Washington state. Furthermore, although the commission was chartered by one state, through the federal court system, its influence became national.Outside the U.S., the United Nations recently adopted its first bioethics text on the ethics of genetic research, and Canada is reworking its human research guidelines into a single set of guidelines that will apply to research in both the natural sciences and the social sciences.This Scope Note attempts to compile for the researcher and the reference librarian those commissions, existing and defunct, that have addressed bioethics issues. Only one other such attempt is known to the author, an Office of Technology Assessment [OTA] Background Paper, Biomedical Ethics in U.S. Public Policy (1993). Due to space limitations, not all publications could be listed; the selections included represent the range of topics from a particular group or the more frequently cited sources. Future updates of this compilation are planned, so please notify the... (shrink)

Several quantitative studies (e.g. Kidd & Castano, 2013a; Djikic et al., 2013) have shown a positive correlation between literary reading and empathy. However, the literary nature of the stimuli used in these studies has not been defined at a more detailed, stylistic level. In order to explore the stylistic underpinnings of the hypothesized link between literariness and empathy, we conducted a qualitative experiment in which the degree of stylistic foregrounding was manipulated. Subjects (N = 37) read versions of Katherine Mansfield's (...) 'The Fly', a short story rich in foregrounding, while marking striking and evocative passages of their choosing. Afterwards, they were asked to select three markings and elaborate on their experiences in writing. One group read the original story, while the other read a 'non-literary' version, produced by an established author of suspense fiction for young adults, where stylistic foregrounding was reduced. We found that the non-literary version elicited significantly more (p < 0.05) explicitly empathic responses than the original story. This finding stands in contradiction to widely accepted assumptions in recent research, but can be assimilated in alternative models of literariness and affect in literary reading (e.g. Cupchik et al., 1998). We present an analysis of the data with a view to offering more than one interpretation of the observed effects of stylistic foregrounding. (shrink)

It is the continuous reports of unethical behavior in the form of data manipulation, cheating, plagiarism, and other forms of unacceptable behavior that draw attention to the issues of misconduct. The causes of misconduct are manifold whether it is the need to advance in a chosen discipline or to compete successfully for and obtain research funding. Disappointingly, individuals who are oriented to any form of dishonesty are individuals who had previously displayed little or no consideration for the feelings of (...) others and are therefore more interested in themselves, at the expense of the students, and others recognizing them by any means necessary. This ground-breaking and honest examination of ethics in the university setting is unabashed in its descriptions of misconduct in the academic world. The text is well furbished with numerous citations that point to academic misconduct and the final chapter deals with the means by which misconduct can be mitigated, a strong reminder to everyone in the academic community that above board conduct must be part of our overall message of learning and part of the whole point of education in the first place. A must-have for academics and non-academics alike, this text is the second in a series of books on ethics by James G. Speight, and it is useful to anyone, in any industry, who is interested in ethical behavior and how to navigate the sometimes murky depths of our professional lives. (shrink)

Periodical reports are important information sources for investors and society to monitor, contribute to, and allocate resources to listed companies contributing to environmental sustainability. This article provides a preliminary investigation into environment-related information disclosure in annual reports of 61 representative companies in Vietnam, a country that has a rapidly developing stock market and is highly vulnerable to the impacts of climate change. It was found that although most of the companies’ reports disclosed the goals to pursue sustainability and environmental (...) protection (over 93%), only one-third of them genuinely reported investment in or research on environmental directions. The proportion of companies reporting detailed information on greenhouse gas emissions, energy consumption, water consumption, and waste production is relatively low; even among leading companies in sustainable development, the reporting rates for these indicators remained below 60%. We suggest that a separate mandatory annual report on environmental issues will increase businesses’ and society’s consciousness of environmental impacts. Transparent disclosure of environmental information will also offer an avenue to empower society to monitor, participate, and steer businesses toward sustainable development, thereby fostering an eco-surplus culture throughout the economic system. (shrink)

This paper explores the potential for systematic scrutiny of the language of top management to reveal signals of possible deceptive conduct. The language used in letters signed by Ramalinga Raju, Chair of the Indian multi-national company Satyam, are analysed using a multi-method quantitative approach. We explore the language in Raju’s annual report letters from 2002–2003 to 2007–2008; and in his letter of January 7, 2009 in which he confessed to deceptive conduct. We analyse the frequency of personal pronouns, (...) the tone of positivity or negativity, the frequency of words of extreme emotion and aspects of the characteristics of language use indicated by the DICTION 5.0 text analysis master variable, CERTAINTY. The text of Raju’s letters appears to have been influenced by his self-confessed deceptive behaviour. Raju’s word choice changed noticeably in his five annual report letters prior to the collapse of Satyam as the scale and impact of his financial misstatements increased. The methods presented should be considered for adoption by auditors and regulators—as a way of assessing whether signals emerging from language use warrant closer (including audit) scrutiny of a firm’s financial reporting and governance. They should also be considered for use by monitors of entity risk, such as credit rating agencies and financial analysts. (shrink)

In this study, we explore the sincerity of the rhetorical tone of 664 annual letters to shareholders (CEO letters). Prior studies adopt Impression Management theory to predict that firms obfuscate failures and emphasize successes to unfairly enhance their image and maintain organizational legitimacy. Yuthas et al. (J Bus Ethics 41:141–157, 2002) challenged such a view, showing that firms reporting earnings surprises engage in ethical discourse with shareholders. We adopt the methodology of Yuthas et al. (J Bus Ethics 41:141–157, 2002) (...) to explore the association between firm performance and the rhetorical features of CEO letters in a large sample of Fortune 500 firms in the wake of the global economic crisis. In contrast to most prior research, we find that optimistic tone is congruent with both past and future performance. We conclude that under tough macroeconomic conditions, incentives to distort public information strategically are low. Rather, firms tend to engage in communicative action aimed at dialoguing with shareholders through sincere disclosure. However, in our conclusions, we warn about the impact of accounting and rhetorical manipulation on the congruence between optimistic tone and financial performance. (shrink)

The core of the text is a rhetorical analysis of the anti-alcohol propaganda in the films by Polska Kronika Filmowa produced by WFDiF. The author selected four reports from the popular series: Propaganda PRL-u. Najzabawniejsze polskie kroniki filmowe and analysed them using three types of textual analysis: metaphorical analysis, neo-rhetorical analysis, and ideological analysis. The article was complemented with facts from the political history of the People’s Republic of Poland in some specific aspects, e.g. the history of drunkenness in (...) that period. The author also included a media research study regarding PKF, as well as theories of propaganda, persuasion and manipulation. (shrink)

Anchored in stakeholder theory, the study aimed at examining the extent of voluntary human capital disclosures in annual reports of top 20 Bangladeshi and Indian listed companies. In addition to qualitative content analysis of the annual reports for the year 2010–2011, this study also conducted a series of in-depth interviews with a range of stakeholders of the companies of both the countries to understand their views on voluntary HC disclosures in corporate annual reports. It was found that (...) the level of voluntary HC disclosures was very low in case of the companies of both the countries. Moreover, it was observed that HC disclosures of companies mostly composed of positive information. From the views of stakeholders, it was evident that stakeholders unanimously recognized the necessity of credible HC disclosures in corporate annual reports. The HC disclosure index framed in this study may be useful in developing a South Asian model of corporate HC disclosures. This study contributes to the existing literature on HC disclosures where there has been a distinct lack of engagement-based research works. (shrink)

Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate (...) the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive. (shrink)

The proposed multilevel framework of discourse comprehension includes the surface code, the textbase, the situation model, the genre and rhetorical structure, and the pragmatic communication level. We describe these five levels when comprehension succeeds and also when there are communication misalignments and comprehension breakdowns. A computer tool has been developed, called Coh-Metrix, that scales discourse (oral or print) on dozens of measures associated with the first four discourse levels. The measurement of these levels with an automated tool helps researchers track (...) and better understand multilevel discourse comprehension. Two sets of analyses illustrate the utility of Coh-Metrix in discourse theory and educational practice. First, Coh-Metrix was used to measure the cohesion of the text base and situation model, as well as potential extraneous variables, in a sample of published studies that manipulated text cohesion. This analysis helped us better understand what was precisely manipulated in these studies and the implications for discourse comprehension mechanisms. Second, Coh-Metrix analyses are reported for samples of narrative and science texts in order to advance the argument that traditional text difficulty measures are limited because they fail to accommodate most of the levels of the multilevel discourse comprehension framework. (shrink)

Photography – a novel medium of scientific representation in the XIXth century array of arts and sciences. To delve into various nineteenth century academic disciplines under the heading ‘photography in the arts and sciences’ as did last year's annual conference of the History of Science Society – the interest in such a topic only partly stems from the ‘iconic turn’ that has generally enlarged the scope of the social sciences in recent years. A more poignant feature in any such (...) present day study will probably be a basic scepticism facing the fact that in public use photographs have been manipulated in many respects.Yet, while shying away from any simple success story, a historically minded approach to changing ‘visual paradigms’ has begun to emerge. In this context, it has proved of considerable heuristic value to reconsider the role of early photography in an array of science, arts and technology: Since the reliance on the traditional ways of sketching reality persisted, in many an instance where photography was introduced, the thoughts the pioneer photographers had about their new, seemingly automated business, call for close attention. Thus scholarship sets up a parallel ‘discussion room’; the lively debate on the benefit of academic drawings as opposed to photographic portraits is a case in point.Some fairly specialised reports on photographically based analyses, such as electron microscopy, point to a borderline where the very idea of representation as a correspondence of reality and imagination gets blurred. Even though any ‘visual culture’ will have to shoulder the ‘burden of representation’, it is equally likely that it will offer a deeper sensibility for the intricacies entailed in the variegated ways of illustrating or mapping chosen subjects of scientific interest. Scholarship may thus somewhat control the disillusionment that by now has become the epitome of writing on photographic history. Provided with a renewed methodological awareness for the perception process and its photographic transition, historians may strike a better balance between the ever present tendencies of a realistic and an aesthetic way of picturing the world we live in. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy and Literature 25.2 (2001) 215-232 [Access article in PDF] Eighteenth-Century Print Culture and the "Truth" of Fictional Narrative Lisa Zunshine As a session entitled "Truth" at a recent Modern Language Association of America annual convention has demonstrated, the obsession with the epistemologies of truth is alive and well. Our "familiar ways of thinking and talking about truth," as one of the speakers, Barbara Herrnstein Smith, observed, remain (...) "theoretically elusive, discursively slippery, and hard or perhaps impossible to articulate clearly in relation to other current concepts and ideas" 1 --an irresistible invitation to further thinking and talking on the subject. My essay enters this conversation by attempting to contemplate truth not as a stable attribute but as a ongoing attribution, that is, not as an inherent property but rather as a dynamic process predicated upon functional idiosyncrasies of our evolved cognitive architecture. The broad question posed here is this: What if our never-ending quest for truth is itself cognitively constructed and the various forms that this quest takes manifest the (not necessarily harmonious) interaction between our evolved cognitive capacities and the ever-changing specifics of our cultural environment?Consider just one of the forms of such an interaction, namely, our age-long preoccupation with the "truth" of literary narrative. In many respects, this preoccupation is counterproductive: the most "fantastic" story contains a number of contingently useful "truths" about the world, whereas the most "factual" narrative manipulates facts by virtue of being a narrative or a subjective arrangementof information. Still, we persevere in wanting to put the label "fiction" or "nonfiction" onto any story that comes our way. As I will argue, the bookstore's organization of its sections satisfies this species of "cognitive" craving as well as [End Page 215] reinforces it, making it seem culturally inevitable. Viewed from this perspective, our culture appears to be a multifaceted feedback mechanism engaged in the process of satisfying, reinforcing, struggling with, and manipulating our cognitive predispositions.The cultural manipulation of our cognitive predispositions is the topic of the present essay, which discusses several examples of such manipulation that respond to our desire to assign a certain "truth-value" to a given narrative, i.e., to attach a label to it announcing its "factuality" or "fictionality." "Truth-value" is a loaded term, resisting definition, and liable to lead me into trouble. Imperfect as it is, however, I need it in order to shuffle between two scholarly discourses that do not (yet) have much vocabulary in common: literary criticism and cognitive science. The reason for turning to cognitive science in my discussion of literary narrative is that cognitive anthropologists and psychologists frequently engage the same problems that we do when we ask, What is "Fiction"? How is it different from "History"? How do we decide whether what we are reading is "true?" The key difference between the two approaches is, however, that whereas the literary critic focuses on specific texts produced and read in specific cultural circumstances, the cognitive anthropologist pays attention to the cross-cultural insistence with which people wish to and often claim to distinguish "truth" from "fiction" and inquires into the possible evolutionary history of the cognitive architecture implicated in our never-ending quest for "truth." The latter perspective can thus be useful for literary studies because, by suggesting that our evolved cognitive architecture often "encourages" us to construe the world as a negotiation of "truths" and "nontruths," this perspective begins to account--at least on some level--for the fact that people may approach a complex cultural artifact, such as a novel, with a "truth"/"non-truth" binary in mind that is ultimately not very productive. 2 Evolutionary psychologists and anthropologists frequently point to disjunctions between the tasks that our brain evolved to solve and the tasks that we have to deal with in the modern environment; our vexed insistence on determining the truth-value of the 500-page printed narrative--not an object one would come across in the Pleistocene--can be seen as yet another instance of such a disjunction.Thus, I suggest that, on the... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:American Journal of Philology 124.3 (2003) 325-327 [Access article in PDF] Introduction John F. Donahue The present special issue of the American Journal of Philology takes as its focus dining in the Roman world. It grew out of the APA/AIA Joint Panel on that subject, which was part of the annual meeting held in Philadelphia in 2002. The topic is both timely and engaging. Indeed, owing largely to (...) its perishability, its diversity, and the ease with which it can be manipulated for any number of social or political ends, food has proven to be an especially amenable topic for scholarly analysis of all sorts.The articles gathered in this special issue further illuminate the nature and function of this elemental yet highly complex social practice, offering a variety of approaches—historical, sociological, literary, cultural, and material—to food and dining in the Roman world.In the first article, "The Way We Used to Eat: Diet, Community, and History at Rome," Nicholas Purcell shows clearly that food and dining can be profitably approached from a cultural perspective. Here, Purcell explores Roman self-consciousness about nutrition and the way in which diet (and implicitly agriculture) were transformed into a narration of historical change. The process is evident in the "comestible historiography" of the elder Pliny, in which the simple foods associated with earlier Roman history provide insight into the ways in which the Romans thought about time and change by focusing on food. Especially influential in this type of approach was Varro and, before him, Dicaearchus. Thus for the Romans, food played a notable role in the relationship of the present to various pasts; in the process it becomes an important marker in helping us to map the intellectual and cultural history of the Republican period.Turning to Roman literature, John Wilkins, in "Land and Sea: Italy and the Mediterranean in the Roman Discourse of Dining," reminds us that Roman dining was linked both to the ideology of the early Imperial period and to the mythography of the agricultural base of Republican politics. The result is a body of texts that moralize against luxury and excess, however much this viewpoint may be at odds with actual Roman practice. In a refreshing departure from the Latin texts that typically treat these themes, the author points to the Greek writers of the second [End Page 325] century C.E., namely, Athenaeus and Galen. Both were interested in eating and dining, but from a much broader perspective than the moralizing approach typical of so much of Roman dining literature.While approaches of this sort help to illuminate both the universality of the dining experience and its uniquely Roman aspects, the sharing of food also intersects in interesting ways with gender and the body. Matthew Roller, in his article "Horizontal Women: Posture and Sex in the Roman Convivium," examines literary texts, Roman urban funerary monuments, and Campanian wall painting in order to understand more completely the complexities of female posture at Roman convivia. On a historical level such evidence argues for women assuming a reclining posture; on an ideological level, the reclining woman symbolizes many of the same things that a reclining posture symbolizes for men—otium, privilege, and pleasure. Even so, the matter of female sexual propriety is never far below the surface, especially in the non-literary sources.John Donahue, in "Toward a Typology of Roman Public Feasting," examines public banqueting during the Principate against the background of modern typologies of commensality in order to understand not only the form but also the deeper social function of public dining. Donahue assembles a wide cross section of Roman testimonia and weaves them into a coherent (if imperfect) framework of festal typologies, while employing a cross-cultural and interdisciplinary approach, in this instance from French sociology. The Roman evidence is categorized into useful typologies, which, in turn, enrich our understanding of public dining and its place in Roman daily life.Not to be overlooked within the Roman festal landscape were servants, the "human props" of the elite-sponsored banquet, as John D'Arms appropriately characterized them. 1 Here, in the final entry, Katherine M.D. Dunbabin... (shrink)

This book offers a novel perspective on abduction. It starts by discussing the major theories of abduction, focusing on the hybrid nature of abduction as both inference and intuition. It reports on the Peircean theory of abduction and discusses the more recent Magnani concept of animal abduction, connecting them to the work of medieval philosophers. Building on Magnani's manipulative abduction, the accompanying classification of abduction, and the hybrid concept of abduction as both inference and intuition, the book examines the problem (...) of visual perception together with the related concepts of misrepresentation and semantic information. It presents the author's views on caricature and the caricature model of science, and then extends the scope of discussion by introducing some standard issues in the philosophy of science. By discussing the concept of ad hoc hypothesis generation as enthymeme resolution, it demonstrates how ubiquitous the problem of abduction is in all the different individual scientific disciplines. This comprehensive text provides philosophers, logicians and cognitive scientists with a historical, unified and authoritative perspective on abduction. (shrink)

This papers responds to a recent argument by Sophie Gibert concerning the wrong of wrongful manipulation. I argue that the more serious explanatory question is whether manipulation is wrong by default, not whether, when manipulation is wrong, this wrong is ‘basic’. The former better elucidates the significance of Gibert’s arguments. I then respond to her argument, construed as the argument that manipulation is not wrong by default. First, the putative counterexamples she presents are drawn from areas (...) of work and play – legal advocacy, negotiation, and gameplay – where the moral status of manipulative tactics is very much in dispute; thus, her reported intuitions are not persuasive. Second, even if we grant that manipulation in these contexts is morally permissible, we can explain how it remains wrong by default by appealing to competitive conventions that realize common epistemic, aesthetic, and hedonistic goods. I also show why Gibert’s reply to this conventionalist maneuver fails. (shrink)

In this paper we analyze the non-coercive ways in which researchers can use knowledge about the decision-making tendencies of potential participants in order to motivate them to consent to research enrollment. We identify which modes of influence preserve respect for participants’ autonomy and which disrespect autonomy, and apply the umbrella term of manipulation to the latter. We then apply our analysis to a series of cases adapted from the experiences of clinical researchers in order to develop a framework for (...) thinking through the ethics of manipulating people into research participation. All manipulation disrespects autonomy and is therefore pro tanto wrong. However, only deceptive manipulation invalidates the consent that results from it. Use of the other forms of manipulation can be permissible, but only if the outcome of using manipulation is sufficiently good and if the research cannot be carried out using ethically preferable means to obtain consent. (shrink)

The three intertwining careers of William Torrey Harris [1835-1909] in philosophy, philosophy of education, and educational administration converge in twelve of the Annual Reports of the board of directors of the St. Louis public schools, most of the essential features of which he formulated as the superintendent of schools from 1867-79. These twelve reports, comprising philosophical and educational principles, have been acclaimed nationally and internationally to be among the most valuable official publications in American educational literature. The major purpose (...) of this paper is to clarify the nature and scope of the philosophical principles of Harris expressed in his Annual Reports. The areas of philosophy represented are metaphysics, anthropology, epistemology, ethics, and philosophy of religion. While the motivation and context of these philosophical principles are pedagogical in orientation, it is evident that Harris produced here a philosophical synthesis worthy of consideration in a formal survey of the history of American philosophy. (shrink)

The intertwining careers of William Torrey Harris converge in twelve of the Annual Reports of the Board of Directors for St. Louis Public Schools. Harris formulated most of the essential features of these twelve reports as the Superintendent of Schools from 1867 to 1869. These particular reports—which have been acclaimed nationally and internationally—are said to be among the most valuable official publications in American educational literature. They are far different from the descriptive documents originally intended by their author. This (...) study demonstrates that Harris provided an authentic philosophy of education, a set of interrelated philosophical principles and their applications to educational problems. The substance of Harris's philosophy of education is focused upon a broadly based philosophical anthropology in relationship primarily to the purposes, curriculum, and teaching methods in intellectual, moral, and religious education. (shrink)

Functional diversity is related to functional areas in which CFOs are experienced. It reflects their number of general managerial skills or social ties to some extent. In this paper, we try to examine whether there is an association between CFO functional diversity and the timeliness of annual reports. Using data on Chinese listed firms from 2009 to 2017, we found that in state-owned enterprises, there is a negative relationship between this diversity and timeliness. However, the promotion incentive of CFOs (...) with functionally diverse experience can weaken this negative relationship. We also found that there is a positive relationship between the two factors in private enterprises whose offices are headquartered in regions with a low degree of marketization. We use difference-in-differences method to test the hypotheses again. The conclusions remain robust. (shrink)