This study expands the application of deonance theory into organizations’ upper echelons by examining how CEOs imprinted with a sense of duty can influence managerial decision-making. We hypothesize an imprint of bounded autonomy, an ought-force that constrains their decision-making and understanding of behavioral freedom, influences duty-bound CEOs to self-report errors in past financial reporting. We test deonance theory propositions of instrumentality for behavioral expansion, namely loss avoidance and gain attainment, related to institutional ownership concentration and CEO equity ownership. We use (...) CEOs that are graduates of U.S. service academies as a proxy for duty-bound executives and find firms they lead are more likely to issue a financial restatement to correct a previous reporting error. This finding is robust to alternate explanations such as being error-prone, earnings management, auditor oversight, and risk behaviors. We also find evidence that deonance may be subject to behavioral expansion. The likelihood of issuing a restatement decreases as institutional ownership concentration and CEO equity ownership increases. This study shows imprinted deonance within the C-suite influences important organizational outcomes. (shrink)

The theory of lower previsions is designed around the principles of coherence and sure-loss avoidance, thus steers clear of all the updating anomalies highlighted in Gong and Meng's "Judicious Judgment Meets Unsettling Updating: Dilation, Sure Loss, and Simpson's Paradox" except dilation. In fact, the traditional problem with the theory of imprecise probability is that coherent inference is too complicated rather than unsettling. Progress has been made simplifying coherent inference by demoting sets of probabilities from fundamental building blocks to secondary representations (...) that are derived or discarded as needed. (shrink)

This is a book about the nature of film: about the nature of moving images, about the viewer's relation to film, and about the kinds of narrative that film is capable of presenting. It represents a very decisive break with the semiotic and psychoanalytic theories of film which have dominated discussion. The central thesis is that film is essentially a pictorial medium and that the movement of film images is real rather than illusory. A general theory of pictorial representation is (...) presented, which insists on the realism of pictures and the impossibility of assimilating them to language. It criticizes attempts to explain the psychology of film viewing in terms of the viewer's imaginary occupation of a position within the world of film. On the contrary, film viewing is nearly always impersonal. (shrink)

This book presents the psychological basis, methodology, and application of Marton's phenomenographic approach to the theory of learning.

In this paper, we defend the view that Spinoza is committed to allowing for the existence of a plurality of possible worlds, that his necessitarianism is merely moderate, not strict enough to exclude the possibility of other worlds. To show that evidence for attributing strict necessitarianism to Spinoza is lacking, we shall concentrate on Don Garrett's article, “Spinoza's Necessitarianism,” in the conviction that his case for attributing strict necessitarianism to Spinoza is the strongest one available.

In this paper, I shed light on Kant’s notion of Erkenntnis or cognition by focusing on texts pertaining to Kant’s thoughts on logic. Although a passage from Kant’s Logik is widely referred to for understanding Kant’s conception of Erkenntnis, this work was not penned by Kant himself but rather compiled by Benjamin Jäsche. So, it is imperative to determine its fidelity to Kant’s thought. I compare the passage with other sources, including Reflexionen and students’ lecture notes. I argue that several (...) of the text’s peculiarities stem from Jäsche rather than Kant, but that nevertheless Jäsche largely got Kant's view right, with two major exceptions. First, Jäsche’s text fails to reproduce Kant’s key thesis that kennen and verstehen are jointly sufficient for Erkenntnis. Second, Jäsche’s text gives the false impression that Kant holds that animals have consciousness. (shrink)

Various approaches have been taken recently to a reinterpretation of the European reception of China and the sinophilia-sinophobia dichotomy (Hung 2003, Millar 2010, Jacobsen 2013). In the present article, a nineteenth-century approach to China is examined using Alexis de Tocqueville (1805–1859) and John Stuart Mill (1806–1873) as examples. It will be argued that this approach differs from earlier attitudes. First, the central currents will be surveyed in the European reception of China between the Jesuit missionaries and early nineteenth-century philosophies of (...) history, introducing an interpretational framework that differentiates between various approaches to China, namely a _universalistic_ and a _progression-based approach_. Then, first Tocqueville's and then Mill's depictions of China in comparison with the concepts of preceding centuries will be analyzed. It will be argued that Tocqueville and Mill's understanding of China represents a third view that I will call _relation-based_. (shrink)

A number of studies have tested the relationship between a corporation's social and ethical performance and its financial performance. In contrast, this is the first study to demonstrate a link between overall financial performance and an emphasis on ethics as an aspect of corporate governance. It identifies the 26.8 percent of the 500 largest U.S. public corporations that, in their annual report to shareholders, commit to ethical behavior toward their stakeholders or emphasize compliance with their code of conduct. The financial (...) performance of these corporations ranks higher than that of those who do not at a significance level of p = < 0.005, using the 1997 Business Week ranking which averages eight publicly-reported measures of historical financial performance. These findings should motivate more corporations to utilize the principles of Social and Ethical Accounting, Auditing and Reporting (SEAAR). (shrink)

Most scholars think of David Hilbert's program as the most demanding and ideologically motivated attempt to provide a foundation for mathematics, and because they see technical obstacles in the way of realizing the program's goals, they regard it as a failure. Against this view, Curtis Franks argues that Hilbert's deepest and most central insight was that mathematical techniques and practices do not need grounding in any philosophical principles. He weaves together an original historical account, philosophical analysis, and his own (...) development of the meta-mathematics of weak systems of arithmetic to show that the true philosophical significance of Hilbert's program is that it makes the autonomy of mathematics evident. The result is a vision of the early history of modern logic that highlights the rich interaction between its conceptual problems and technical development. (shrink)

The confounding effects of heterogeneity in biological psychiatry and psychiatric genetics have been widely discussed in the literature. We suggest an approach in which heterogeneity may be put to use in hypothesis testing, and may find application in evaluation of the Crespi & Badcock (C&B) imprinting hypothesis. Here we consider three potential sources of etiologic subtypes for analysis.

The target article by Charney on behavior genetics/genomics discusses how numerous molecular factors can inform heritability estimations and genetic association studies. These factors find application in the search for genes for behavioral phenotypes, including neuropsychiatric disorders. We elaborate upon how single causal factors can generate multiple phenotypes, and discuss how multiple causal factors may converge on common neurodevelopmental mechanisms.

Marxist philosophers have always given great attention to theoretical questions concerning the historical role and significance of the state and to the processes by which the types and political forms of states have changed. As we know, historical materialism demands both concrete analysis of the political organization of the society of a given socioeconomic system and the discovery of certain general patterns that manifest themselves in the course of world history. Marx's thesis that reality can truly be understood only on (...) the basis of a theoretical study of history retains its full significance to this day for philosophical analysis of the complex and diverse problems of the theory of the state. (shrink)

ABSTRACT:Corporate governance scholarship focuses on executive malfeasance, specifically its antecedents and consequences. Academic efforts primarily focus on prevention while practitioners are often left to hold firms and executives (including directors) accountable through a variety of sanctions. Even so, executive malfeasance still occurs even in the face of the vast resources used to monitor, control, and penalize firms and executives. In this paper, we posit equity markets do not adequately penalize firms for inaccurate earnings reports. Using a sample of 129 firms (...) identified by the U.S. General Accounting Office for reporting fraudulent earnings in 10K filings, we found support for our assertion. Consequently, the one party who may benefit but escape accountability is firm shareholders. Moreover, we find little empirical evidence that the subset of firms sanctioned by the SEC is penalized more heavily than the full sample by markets at the time they report and correct their 10K filings. Our results raise serious questions whether such managerial opportunism can be eradicated given the apparent lack of consequences in equity markets for investors. We also question whether the SEC is able to discern between fraud and error in financial reporting and its implications. (shrink)

Originally published in 1971, this report presents Dr Jánossy’s attempt to demonstrate that all post-war economic ‘miracles’ lasted only until production levels reached the levels they should have done had there been no war and concludes that economic development is extremely consistent. Jánossy also provides a detailed growth theory which suggests that this consistency is reached purely by the development of mankind and occupational structure rather than research or capital development. This title will be of interest to students of Business (...) and Economics. (shrink)

Since educators are always looking for ways to improve their practice, and since empirical science is now accepted in our worldview as the final arbiter of truth, it is no surprise they have been lured toward cognitive neuroscience in hopes that discovering how the brain learns will provide a nutshell explanation for student learning in general. I argue that identifying the person with the brain is scientism (not science), that the brain is not the person, and that it is the (...) person who learns. In fact the brain only responds to the learning of embodied experience within the extra-neural network of intersubjective communications. Learning is a dynamic, cultural activity, not a neural program. Brain-based learning is unnecessary for educators and may be dangerous in that a culturally narrow ontology is taken for granted, thus restricting our creativity and imagination, and narrowing the human community. (shrink)

First we prove that the set of countable linear orders of the form I + I form a complete analytic set. As a consequence of this we improve a result of Humke and Laczkovich, who showed in [HL] that the set of functions of the form f ⚬ f form a true analytic set in C[0, 1]. We show that these functions form a complete analytic set, solving a problem mentioned on p. 215 of [K1] and on p. 4 of (...) [B]. (shrink)

This book provides a critical survey of measurement theories and a clear exposition of the concerning philosophical questions. The author offers a new, constructive interpretation for measurement in both physics and the social sciences, arguing for a constructivist approach.

The paper comments on a rather uncommon approach to mathematics called physicalist formalism. According to this view, the formal systems mathematicians concern with are nothing more and nothing less than genuine physical systems. I give a brief review on the main theses, then I provide some arguments, concerning mostly with the practice of mathematics and the uniqueness of formal systems, aiming to show the implausibility of this radical view.

(1990). Redefining the boundaries of the possible: New perspectives on European unification. World Futures: Vol. 29, Transition in Eastern Europe, pp. 3-17.

Homology searches between DNA sequences of evolutionary distant species (phylogenetic footprinting) offer a fast detection method for regulatory sequences. Because of the small size of their genomes, tetraodontid species such as the Japanese pufferfish and green spotted pufferfish have become attractive models for comparative genomics. A disadvantage of the tetraodontid species is, however, that they cannot be bred and manipulated routinely under laboratory conditions, so these species are less attractive for developmental and genetic analysis. In contrast, an increasing arsenal of (...) transgene techniques with the developmental model species zebrafish and medaka are being used for functional analysis of cis regulatory sequences. The main disadvantage is the much larger genome. While comparison between many loci proved the suitability of phylogenetic footprinting using fish and mammalian sequences, fast rate of change in enhancer structure and gene duplication within teleosts may obscure detection of homologies. Here we discuss the contribution and potentials provided by different teleost models for the detection and functional analysis of conserved cis‐regulatory elements. BioEssays 24:564–572, 2002. © 2002 Wiley Periodicals, Inc. (shrink)

Human interaction and communication involve space in multiple ways. This paper examines the spatial and interactional order of a covertly video-taped police interrogation. When the participants enter the interrogation room and become engaged in the interrogation process, the room itself is a constraint and a resource for interaction. While interacting within a built environment, the participants appropriate their material surroundings in ways that constitute a spatial order and make possible certain arguments. This paper examines how the physical structure of the (...) interrogation room is differentially appropriated, used, and filled in by the participants''; territorial and postural manoeuvers over the course of their interaction; and how the spatial structures thus created by the bodily appropriation of the physical locale are subsequently formulated by talk and thereby used as a metaphorical resource to frame the participants'' situated experience. Through this embedded process, the interrogators move the suspect toward confession. (shrink)

This book covers the field of and points to the intersections between politics, art and philosophy. Its hero, the late Sir Roger Scruton had a longstanding interest in all fields, acquiring professional knowledge in both the practice and theory of politics, art and philosophy. The claim of the book is, therefore, that contrary to a superficial prejudice, it is possible to address the philosophical issues of art and politics in the same oeuvre, as the example of this Cambridge-educated analytical philosopher (...) proves. Accordingly, the book has a bold thesis on the general, theoretical level, mapping the connections between politics, art and philosophy. However, it also has a pioneering commitment on the level of the particular, offering the first full-length study into the philosophical legacy of Roger Scruton, probably the most important British conservative philosopher of the late 20th and the first decades of the 21st century. It also allows reader to look into the philosopher’s fascination with Central European art and culture. Finally, it also provides a daring analysis of the late Scruton’s metaphysical inspirations, connecting the arts, and especially music, with religion and the bonds of love. (shrink)