The global progress empowers the development of new business and expansion of existing business. The availability of sufficient accounting professional are necessary to manage and document the business activities. However, youth are less inclined to purse accounting as profession to keep the progress of global and local economic development. The current study aimed to explore the formation of the intention to pursue Certified Professional Accountancy Qualification with factor of capabilities, career opportunities, job security with respect to the extended theory of (...) planned behavior, i.e., attitude, subjective norms and perceived behavioral control. The study adopted a cross-sectional design and collected quantitative data from a total of 339 accounting students from Malaysia using an online survey. The finding revealed that capabilities and career opportunities influenced the students’ intention to pursue CPAQ. Meanwhile, perceived behavioral control had significantly affect the students’ decision to pursue CPAQ, which is in line with the TPB. The study concentrated on the importance of these factors in influencing the students’ intention and decision to pursue CPAQ. The study offered vital implications for accounting educators and educational institutions to promote the accounting profession as choice and students engage in pursuing CPAQ. The Malaysian government should encourage and support accounting students financially for pursuing CPAQ by providing job security and enhancing subjective norms that may enable these students to complete the required professional qualifications. The study’s limitations and future research opportunities are documented at the end of this article. (shrink)

Integrating research on empowering leadership with the literature on power in social psychology, we examine how empowering leaders affect the propensity of followers to engage in deviance. Across a multi-source, multi-wave field study and a controlled laboratory experiment, we find that, compared to the followers of less-empowering leaders, the followers of more empowering leaders feel subjectively more powerful and engage in more deviant behaviors. Moreover, we find that the propensity of empowered followers to engage in more deviance depends on their (...) prosocial attributes. Specifically, empowered followers engage in the highest levels of deviance when they have a weak moral identity and a strong desire for dominance. We further find that empowering leadership does not increase follower deviance when followers either have a strong moral identity or a weak desire for dominance. In sum, although past research suggests that empowering leadership may facilitate productivity and employee engagement, our work demonstrates that it can also cultivate harmful effects, such as increased deviance among certain types of followers. We discuss our theoretical contributions as well as practical implications for practicing empowering leadership. (shrink)

Although thought suppression is a commonly used self-control strategy that has far-reaching consequences, its effect on ethical decision making is unclear. Whereas ironic process theory suggests that suppressing ethics-related thoughts leads to mental rebounds of ethicality and decreased unethical behavior, ego depletion theory suggests that thought suppression can lead to reduced self-control and increased unethical behavior. Integrating the two theories, I propose that the effect of thought suppression on unethical behavior hinges on the content of the suppressed thoughts. Participants who (...) suppressed ethics-related [-unrelated] thoughts engaged in less [more] cyber bullying, cheating, and dishonesty compared to participants in the control conditions. Explicit and implicit moral awareness was found to mediate this moderated effect. Experiment 4 further demonstrated that suppressing ethics-related thoughts reduces self-control performance on a subsequent amoral task, but not on subsequent ethical decision making. (shrink)

Ethical leadership research has primarily relied on social learning and social exchange theories. Although these theories have been generative, additional theoretical perspectives hold the potential to broaden scholars’ understanding of ethical leadership’s effects. In this paper, we examine moral typecasting theory and its unique implications for followers’ leader-directed citizenship behavior. Across two studies employing both survey-based and experimental methods, we offer support for three key predictions consistent with this theory. First, the effect of ethical leadership on leader-directed citizenship behavior is (...) curvilinear, with followers helping highly ethical and highly unethical leaders the least. Second, this effect only emerges in morally intense contexts. Third, this effect is mediated by the follower’s belief in the potential for prosocial impact. Our findings suggest that a follower’s belief that his or her leader is ethical has meaningful, often counterintuitive effects that are not predicted by dominant theories of ethical leadership. These results highlight the potential importance of moral typecasting theory to better understand the dynamics of ethical leadership. (shrink)

We theorize that victim anonymity is an important factor in ethical decision making, such that actors engage in more self-interested and unethical behaviors toward anonymous victims than they do toward identifiable victims. Three experiments provided empirical support for this argument. In Study 1, participants withheld more life-saving products from anonymous than from identifiable victims. In Study 2, participants allocated a sum of payment more unfairly when interacting with an anonymous than with an identifiable partner. Finally, in Study 3, participants cheated (...) more from an anonymous than from an identifiable person. Anticipated guilt fully mediated these effects in all three studies. Taken together, our research suggests that anonymous victims may be more likely to incur unethical treatment, which could explain many unethical business behaviors. (shrink)

Whereas previous research on ego depletion and ethics suggests that employees who are depleted of their self-control resources are more likely to engage in unethical behavior, our current research focuses on how observers perceive and react to depleted employees’ unethical behavior. Integrating ego depletion and attribution theories, we hypothesize and find that observers judge depleted employees’ unethical behavior more leniently than non-depleted employees as a result of lower levels of perceived intentionality. These perceptions in turn lead to lower levels of (...) punishment. Results further suggest that not all types of depletion lead to the same effects on observers’ lenient moral judgments—depletion due to externally imposed reasons are more likely to result in lenient moral judgment, compared to depletion due to internally imposed reasons. (shrink)

Building on appraisal theory of emotions and theories on moral emotions, we contend that ethical leadership triggers other-praising moral emotions directed at the supervisor and leads to feedback-seeking behavior. We further predict that the affective processes of ethical leadership have implications for workplace behaviors, namely organizational citizenship behavior directed at the supervisor and employee voice. We develop a new measure of supervisor-directed, other-praising moral emotions and test the validity of the measure. Then, we test and find support for the proposed (...) hypotheses using a sample of 231 full-time employees in China with a time-lagged survey design and structural equation modeling. Theoretical and practical implications for ethical leadership and moral emotions are discussed. (shrink)

The extant literature has largely conceptualized abusive supervision as a hot and impulsive form of aggression. In this paper, we offer a cold and strategic perspective on how abusive supervision might be used strategically to achieve goals. Drawing on the Machiavellian literature and social interaction theory of aggression, we develop a moderated serial mediation model, in which leader Machiavellianism predicts their strategic use of abusive supervision on subordinates via the mediating role of leaders’ guanxi with direct supervisor. We further theorize (...) that this mediation effect is more pronounced when guanxi among team members (team member guanxi, TMG) is stronger, because Mach leaders are more likely to perceive high TMG as a threat to their power. Finally, we propose that Mach leaders’ strategic use of abusive supervision has negative implications for team outcomes, manifested in low levels of team voice and team organizational citizenship behaviors toward fellow team members (OCBI). Analyses of two studies—Study 1 using multi-wave data (355 leaders) from a US sample and Study 2 using a multi-wave, multi-source, and multilevel data (1252 subordinates and 273 leaders) from a Chinese sample—corroborated our model. This study provides a comprehensive examination of who, how, and when strategic abuse unfolds in the workplace and its negative implication for team outcomes. (shrink)

In this paper, we examine the interactive effects of positive affect and perspective-taking on workplace incivility and family incivility, through moral disengagement. We draw from broaden-and-build and moral disengagement theories to suggest a potential negative consequence of positive affect. Specifically, we argue that positive affect increases incivility toward coworkers and spouses through moral disengagement among employees with low, but not high perspective-taking. Data from two time-lagged field studies and one online experiment provide support for our hypotheses. These findings suggest that (...) the beneficial effects of positive feelings are not universal, and the fostering of positive feelings at work might have unintended negative consequences, namely moral disengagement, and increased incivility at work and at home. Implications for theory and research are discussed. (shrink)

Drawing upon conservation of resources theory, we develop and test a theoretical model that specifies how and when employee humor toward leaders affects leader abusive supervision. We propose that employee humor is negatively associated with leader abusive supervision via leader relational energy. Furthermore, the negative indirect relationship between employee humor and leader abusive supervision via leader relational energy is stronger for female leaders than for male leaders. An experiment and a multi-wave, multi-source field study provide substantial support for our hypotheses. (...) Our findings contribute to the abusive supervision literature by identifying employee humor as a safe and effective bottom-up approach to prevent leader abusive supervision. (shrink)

It is a received view of the post-Fregean predicate logic that a universal statement has no existential import and thus does not entail its particular (existential) counterpart. This paper takes issue with the view by discussing the trespasser case, which has widely been employed for supporting the view. The trespasser case in fact involves a shift of context. Properly understood, the case provides no support for the received view but rather suggests that we rethink the ‘quantity view’ of the existential (...) import of quantifiers. (shrink)

When people interact with social robots, they treat them as real social agents. How people depict robots is fun to consider, but when people are confronted with embodied entities that move and talk – whether humans or robots – they interact with them as authentic social agents with minds, and not as mere representations.

The coronavirus disease 2019 pandemic has been regarded as a public health emergency that caused a considerable degree of public panic during its early stage. Some irrational behaviors were also triggered as a result of such panic. Although there has been plenty of news coverage on public panic due to the outbreak, research on this phenomenon has been limited. Since panic is the main psychological reaction in the early stage of the pandemic, which largely determines the level of psychological adaptation, (...) time of psychological recovery, and the incidence of PTSD, there exists a demand to conduct investigation on it. From a public governance perspective, the government’s assessment of public panic may affect the efficiency and effectiveness of pandemic prevention and control. Therefore, it is of obvious practical significance to investigate public panic during the COVID-19 pandemic and analyze its influential factors. The self-compiled COVID-19 Social Mentality Questionnaire was used to collect data from a total of 16,616 participants online, and 13,511 valid responses were received. The results from the chi-square test showed that there were differences in gender, educational level, age, pandemic-related knowledge, self-efficacy, risk level, and objective social support. Furthermore, multiple linear regression analysis results showed that self-efficacy, gender, educational level, age, risk level, pandemic-related knowledge, and objective social support were significant predictors of public panic. Among the research variables, self-efficacy, gender, educational level, and age were negative predictors of panic while risk level, pandemic-related knowledge, and objective social support were positive predictors of panic. (shrink)

近代日本において一様に捉えきれない多様な「悪」の姿と、それがどのように扱われたのかを、イデオロギーと実践の双方の面から描く。.

I thought the paper by Kai-yee Wong and Chris Fraser was fascinating and insightful. Two things I especially appreciated are the clarity with which they summarize my views. I think they are quite fair and accurate. Second, I appreciate their suggestion that the way to deal with the practical problem of weakness of will has much to do with the role of the Background in shaping our actions. I think they are especially on the right track when they say that (...) the improvement of Background skills may actually narrow the range of real options for action, (p. 21) nonetheless, they do not decrease freedom. As they say, “It is a process of strengthening the self, and the agent is likely to experience the concomitant restriction of ‘live’ options not as a limitation but as strength of character.” (p. 21). That seems to me very much on the right track. What they are suggesting, and it is a powerful addition to my own writings, is that we should not just think of the Background as facilitating languages, games and social practices generally, but for morality as well (p. 23). (shrink)

It is not quite as easy to see that there is in fact no formula of this modal language having the same truth conditions (in terms of S5 Kripke semantics) as (1). This was rst conjectured by Allen Hazen2 and later proved by Harold Hodes3. We present a simple direct proof of this result and discuss some consequences for the logical analysis of ordinary modal discourse.

Several important physical implications left out in The Five Dimension Space-Time Universe: A creation and grand unified field theory model. Book, are presented under rigorous mathematical theorems. It was found that Temperature, a classical variable, must be added as an imaginary component to time, under the Quantum uncertainty dt∙dE = h/2π, so that the Gell-Mann Quark model can be verified, with gauge invariance, to form hadrons at the Bethe Fusion Temperature. Accordingly from the corresponding uncertainty dp∙dr = h/2π. Pairs of (...) Diagonal Long Range Ordered gravitons, with continuous frequency spectrum together with those represented by magnetic monopoles must be formed within the space r, of the homogenous 5D manifold, without the presents of photons, thus defines the 5D as a Black Hole. Then from which we can derive the classical Newtonian Law of attractive Gravity, as the 5D manifold is mapped by Perelmann Ricci-flow entropy mapping and the DLRO graviton pair symmetry is broken and converted into two masses, with motions satisfying Special Relativity in the doughnut shape Lorentz manifold, thus indirectly verifies the principle of Covariant Riemannian curvatures and General Relativity theory. (shrink)

本书采用一图配一文的方式,用白话简明扼要地介绍了孔子及七十二弟子的言行事迹、身份、成就等。.

The essence of the associated-proposition strategy is to distinguish the necessary proposition _expressed by_ a sentence.

The sense of agency is a basic feature of our subjective experience. Experimental studies usually focus on either its attributional aspects or on its motoric aspects. Here, we combine both aspects and focus on the subjective experience of the time between action and effect. Previous studies [Haggard, P., Aschersleben, G., Gehrke, J., & Prinz, W.. Action, binding and awareness. In W. Prinz, & B. Hommel, Common mechanisms in perception and action: Attention and performance. Oxford: Oxford University Press] have shown a (...) temporal attraction in the perceived times of actions and effects, but did directly not study the relation between them. In three experiments, time estimates of an interval between an action and its subsequent sensory effect were obtained. The actions were either voluntary key press actions performed by the participant or kinematically identical movements applied passively to the finger. The effects were either auditory or visual events or a passive movement induced to another finger. The results first indicated a shortening of the interval between one’s own voluntary action and a subsequent effect, relative to passive movement conditions. Second, intervals initiated by observed movements, either of another person or of an inanimate object, were always perceived like those involving passive movements of one’s own body, and never like those involving active movements. Third, this binding effect was comparable for auditory, somatic and visual effects of action. Our results provide the first direct evidence that agency involves a generalisable relation between actions and their consequences, and is triggered by efferent motor commands. (shrink)

The problem of free will as it is know in Western philosophical traditions is hardly known in China. Considering how central the problem is in the West, this is a remarkable fact. We try to explain this, and we offer insights into discussions within Chinese traditions that we think are related, not historically but regarding the issues discussed. Thus we introduce four central Chinese concepts, namely: (1) xīn 心 (heart, heart-mind), (2) xìng 性 (human nature, characteristic tendencies, inborn capacity), (3) (...) mìng 命 (lifespan, fate, command, allotment, endowment), and (4) zìrán 自然 (self-so, so of itself, nature, spontaneity), and we indicate how these concepts and their discussions can be related to discussions on free will. (shrink)

African ethics is primarily concerned with community and harmonious communal relationships. The claim is frequently made on behalf of African moral beliefs and customs that African society does not objectify and exploit nature and natural existents, unlike Western moral attitudes and practices. This book investigates whether this claim is correct by examining religious and philosophical thought, as well as traditional cultural practices in Africa. Through exploration of what kind of status is reserved for other-than-human animals in African ethics, Horsthemke argues (...) that moral perceptions and attitudes on the African continent remain resolutely anthropocentric, or human-centred. Although values like ubuntu (humanness) and ukama (relationality) have been expanded to include nonhuman nature, animals have no rights, and human duties to them are almost exclusively 'indirect'. Animals and African Ethics concludes by asking whether those who, following their own liberation, continue to exploit and oppress other creatures, are not thereby contributing to their own dehumanization. (shrink)

Many find the prospect of death distressing at least partly because they believe that death deprives its subject of life’s benefits. Properly qualified, the belief is surely true. But should its truth lead us to conclude that there is something dreadful or awful about death, something that merits distress?

Argues that morality can exist without religion, suggests that values and principles of conduct emerge from life, and examines the consequences of moral absolutism.

Drawing on insights of thinkers in the natural rights tradition, Draper analyzes numerous hypothetical cases including those involving a runaway trolley, then seeks to determine if killing civilians in war is ever justified. In his consideration of this issue he avoids appealing to the principle of double effect. Having considered hypothetical cases at length, he leaves it to others to decide if any option to go to war is justifiable. In this regard he himself is sceptical.

In this paper, we discuss three probabilistic arguments for the existence of multiple universes. First, we provide an analysis of total evidence and use that analysis to defend Roger White's "this universe" objection to a standard fine-tuning argument for multiple universes. Second, we explain why Rodney Holder's recent cosmological argument for multiple universes is unconvincing. Third, we develop a "Cartesian argument" for multiple universes. While this argument is not open to the objections previously noted, we show that, given certain highly (...) plausible assumptions about evidence and epistemic probability, the proposition which it treats as evidence cannot coherently be regarded as evidence for anything. This raises the question of whether to reject the assumptions or accept that such a proposition cannot be evidence. (shrink)

We investigate whether ordinary quantification over objects is an extensional phenomenon, or rather creates non-extensional contexts; each claim having been propounded by prominent philosophers. It turns out that the question only makes sense relative to a background theory of syntax and semantics (here called a grammar) that goes well beyond the inductive definition of formulas and the recursive definition of satisfaction. Two schemas for building quantificational grammars are developed, one that invariably constructs extensional grammars (in which quantification, in particular, thus (...) behaves extensionally) and another that only generates non-extensional grammars (and in which quantification is responsible for the failure of extensionality). We then ask whether there are reasons to favor one of these grammar schemas over the other, and examine an argument according to which the proper formalization of deictic utterances requires adoption of non-extensional grammars. (shrink)

Hitchcock advances a diachronic Dutch Book argument (DDB) for a 1/3 answer to the Sleeping Beauty problem. Bradley and Leitgeb argue that Hitchcock’s DDB argument fails. We demonstrate the following: (a) Bradley and Leitgeb’s criticism of Hitchcock is unconvincing; (b) nonetheless, there are serious reasons to worry about the success of Hitchcock’s argument; (c) however, it is possible to construct a new DDB for 1/3 about which such worries cannot be raised.

The aim of this Web-based survey of 15 German companies with an international profile was to identify which higher-level values serve as a basis for a company culture that promotes integrity and can thereby also be used to promote crime prevention. Results on about 2000 managers in German parent companies and almost 600 managers in Central and North European branch offices show that a major preventive role can be assigned to a company culture that promotes integrity. This requires a ‘tone (...) from the top’, ‘ethical leadership’ from the direct superior, and a general set of values that can be encouraged through training courses. Moreover, employees have to perceive these values as promoting their careers. The survey reveals that the companies in this study have basically succeeded in establishing their system of values in their Central and North European as well as their Asian branch offices. Moreover, it shows that the main values preventing crime on the management level are trustworthiness and consistency. Open communication is an important value on all levels of a company, and this is supplemented by transparency, compliance with the rules, and a rejection of behaving in one’s own interest. It is concluded that in spite of regional differences, major international companies can possibly make an important contribution to bringing about cultural change in regions with an affinity for corruption by implementing a culture that promotes integrity in both their company and their daily business. (shrink)

In post-Gricean pragmatics, communication is said to be successful when a hearer recovers a speaker’s intended message. On this assumption, proposals for ‘what is said’ – the semantic, propositional meaning of a speaker’s utterance – are typically centred around the content the speaker aimed to communicate. However, these proposals tend not to account for the fact that speakers can be deliberately vague, leaving no clear proposition to be recovered, or that a speaker can accept a hearer’s misconstrual even though the (...) speaker didn’t intend it. In such cases, identifying ‘what is said’ is more contentious, even though communication is arguably no less successful. Building on recent interactionist approaches to meaning, this chapter offers a proposal for ‘what is said’ that can account for cases of ‘imperfect’ communication in which the recovery of a speaker’s intention goes awry. This involves taking ‘what is said’ as the co-constructed meaning that the speaker and hearer jointly agree on, giving ‘grounded meanings’ – those mutually and manifestly accepted into the discourse by speaker and hearer – higher precedence in a theory of communication than simply the speaker’s intended meaning. In such cases, rather than speaker and hearer converging at the level of explicit utterance content, communication is expected to be successful as long as the hearer recovers a proposition which is compatible with the speaker’s higher-order discursive goal. The hearer’s uptake is then allowed to override the content of the speaker’s intended meaning in the process of negotiating ‘what is said’. (shrink)

This paper studies the state of charge estimation of supercapacitors and lithium batteries in the hybrid energy storage system of electric vehicles. According to the energy storage principle of the electric vehicle composite energy storage system, the circuit models of supercapacitors and lithium batteries were established, respectively, and the model parameters were identified online using the recursive least square method and Kalman filtering algorithm. Then, the online estimation of SOC was completed based on the Kalman filtering algorithm and unscented Kalman (...) filtering algorithm. Finally, the experimental platform for SOC estimation was built and Matlab was used for calculation and analysis. The experimental results showed that the SOC estimation results reached a high accuracy, and the variation range of estimation error was [−0.94%, 0.34%]. For lithium batteries, the recursive least square method is combined with the 2RC model to obtain the optimal result, and the estimation error is within the range of [−1.16%, 0.85%] in the case of comprehensive weighing accuracy and calculation amount. Moreover, the system has excellent robustness and high reliability. (shrink)

This paper is an exploration of the nature of what is perhaps the most widely recognized justification for inflicting harm on human beings: the appeal to defense (self-defense and other-defense). I develop and defend a rights-based account of the appeal to defense that takes into account whether and to what degree both the aggressor and his potential victim are morally responsible for the relevant threat. However, unlike most extant rights-based accounts, mine is not a forfeiture account. That is, I do (...) not attempt to explain the permissibility of defense in terms of the aggressor’s loss of a right not to be harmed. Instead I appeal directly to the fact that defense in the relevant cases prevents the aggressor from infringing upon the rights of his potential victim. Accordingly, I call my account a “prevention account.”. (shrink)

Papers presented cover: new approaches to evolutionary epistemology, new applications, critical evaluations, and the nature of the mind. Paper edition (unseen), $25.50. Annotation copyrighted by Book News, Inc., Portland, OR.

Writing collectively as the Oscar Seminar in 2008, John Pollock and several colleagues advance an objectivist argument for a 1/3 solution to the Sleeping Beauty problem. In 2011, Joel Pust raises a serious objection to their argument to which Paul D. Thorn, a member of the Oscar Seminar, offers a subtle reply. I argue that the Oscar Seminar s argument for 1/3 is unsound. I do not, however, defend Pust’s objection. Rather I develop a new objection, one that is not (...) threatened by the considerations to which Thorn appeals in his reply to Pust. (shrink)

This paper aims to bridge the relationship between metalinguistic if you like as a non-propositional discourse marker and its conditional counterparts. This paper claims that metalinguistic if you like is polysemous between a hedge that denotes the speaker’s reduced commitment to some aspect of the main clause, and an optional yet potential conditional reading that interlocutors can legitimately draw on in interaction which is brought about due to the ‘if p, q’ sentence form. That is, although the metalinguistic reading is (...) most likely obtained automatically by default, it also carries an available conditional reading that is akin to other metalinguistic conditional clauses such as if you see what I mean. Next, a semantic representation of metalinguistic if you like is developed that takes on board a characterization of conditionality that departs from lexico-grammatical conventions, such that conditionals of the form ‘if p, q’ no longer bear a one-to-one correspondence with “conditional” truth conditions. Employing a radical contextualist semantic framework in which the unit of truth-conditional analysis is not constrained to the sentence form, utterances employing metalinguistic if you like are given a semantic representation such that the if-clause does not contribute propositional content, yet they also maintain their status as conditionals as the sentence form gives rise to a potential conditional secondary meaning. (shrink)

Four Distinctions for the Auditory “Wastebasket” of Timbre1.

This paper assesses two reformulations of Epicurus' argument that "death ... is nothing to us, since while we exist, death is not present; and whenever death is present, we do not exist." The first resembles many contemporary reformulations in that it attempts to reach the conclusion that death is not to the disadvantage of its subject. I argue that this rather anachronistic sort of reformulation cannot succeed. The second reformulation stays closer to the spirit of Epicurus' actual position on death (...) by attempting to reach the conclusion that it is inappropriate to fear or dread or have any other negative affective response towards death. I raise a plausible objection to this argument, suggesting that dissatisfaction is sometimes an appropriate response to the approach of death. I then go on to consider the possibility that Epicurus was partly right in that it may always be inappropriate to dread death. (shrink)

Recently, it has been shown that the perceived times of voluntary movements and their effects are perceived as shifted towards each other. This temporal binding phenomenon was explained by an integrated representation of movement and effect, facilitating operant learning and the experience of intentionality. Here, we investigated whether temporal binding depends on explicit intentional attributions. In Experiment 1, participants intended to either produce or avoid producing an effect by the timing of their movements, with the ratio of success being fixed (...) at 2:1. In Experiments 2 and 3, the influence of the action–effect contingency ratio on temporal binding was controlled for by removing the intentional attribution of the effect. The results indicate that temporal binding is a general associative mechanism that facilitates the learning of movement–effect contingencies. Beyond that, temporal binding is sensitive to explicit intentional attributions, which selectively enhance the link between an intentional movement and the effect a moving agent intends to produce. (shrink)