To date, much of the current research has focused on examining the direct relationships between the components of the fraud triangle theory and fraud intention. However, limited empirical studies have explored the mediating effects of rationalization and opportunity. Therefore, the main aim of this study was to examine the mediating role of rationalization and opportunity on the direct relationship between pressure and fraud intention, as well as the relationship between pressure and opportunity. A sample of 166 managers participated in the (...) study, and partial least squares structural equation modelling was used to test the proposed model and hypotheses. Results showed that pressure was positively related to both rationalization and fraud intention. Moreover, the relationship between pressure and fraud intention was found to be partially mediated by both rationalization and opportunity. Similarly, rationalization was also found to partially mediate the relationship between pressure and opportunity. These findings suggest that pressure can increase fraud intention directly, as well as indirectly through rationalization and opportunity. This study contributes to the current literature by shedding light on the interplay among the three key components of the fraud triangle theory and their effects on fraud intention. The study provides valuable insights for relevant stakeholders, both theoretically and practically. (shrink)

We argue and demonstrate that an emphasis on outperforming others may lead to perverse effects. Four studies show that assigning other-referenced performance goals, relative to self-referenced mastery goals, may lead to more interpersonally harmful behavior in an information exchange context. Results of Study 1 indicate that assigned performance goals lead to stronger thwarting behavior and less accurate information giving to an exchange partner than assigned mastery goals. Similarly, in Study 2 performance goal individuals more subtly deceived highly competent opponents relative (...) to lowly competent opponents, who received more blatant treatment. Finally, Studies 3 and 4 show in methodologically complementary ways that tactical deception considerations may account for the interpersonally harmful behavior of performance goal individuals. (shrink)

We argue and demonstrate that an emphasis on outperforming others may lead to perverse effects. Four studies show that assigning other-referenced performance goals, relative to self-referenced mastery goals, may lead to more interpersonally harmful behavior in an information exchange context. Results of Study 1 indicate that assigned performance goals lead to stronger thwarting behavior and less accurate information giving to an exchange partner than assigned mastery goals. Similarly, in Study 2 performance goal individuals more subtly deceived highly competent opponents relative (...) to lowly competent opponents, who received more blatant treatment. Finally, Studies 3 and 4 show in methodologically complementary ways that tactical deception considerations may account for the interpersonally harmful behavior of performance goal individuals. (shrink)

Resumo: Este artigo tem como objetivo efetuar uma análise bioconservadora da Carta de Utopia (2008), de autoria de Nick Bostrom, tendo como fundamento teórico o pensamento de Norberto Keppe. O transumanismo é um movimento que defende a utilização das novas tecnologias (nanotecnologia, biotecnologia, ciência da informação e ciências cognitivas), para uma transformação da natureza humana. Dessa intervenção tecnológica surgiria uma nova espécie transumana (ou pós-humana), dotada de inteligência, empatia, saúde e longevidade superlativas. O filósofo da ciência Nick Bostrom redigiu uma (...) Carta de Utopia, por meio da qual uma personagem transumana procura persuadir os humanos a concretizar a Utopia: um tipo de vida pleno de vitalidade, conhecimento e prazer. Mas, para isso acontecer, haveria três transformações para serem colocadas em prática: a) assegurar a vida; b) expandir a cognição; c) elevar o bem-estar. Diversamente do transumanismo, o psicanalista e filósofo brasileiro Norberto Keppe defende que o ser humano seria um ente espiritualizado, porém rejeitaria sua natureza por meio das seguintes atitudes: teomania, inveja, censura, projeção e inversão. A atitude de Keppe poderia ser considerada bioconservadora, pois tem uma visão otimista da natureza humana. A partir da Trilogia Analítica, seria possível identificar teomania, inveja e inversão em aspectos do transumanismo de Bostrom. Palavras-chave: Transumanismo; Nick Bostrom; Utopia; Bionconservadorismo; Norberto Keppe. (shrink)

Summary In this paper we examine the reaction of the Leiden low-temperature laboratory of Heike Kamerlingh Onnes to new ideas in quantum theory. Especially the contributions of Albert Einstein (1906) and Peter Debye (1912) to the theory of specific heat, and the concept of zero-point energy formulated by Max Planck in 1911, gave a boost to solid state research to test these theories. In the case of specific heat measurements, Kamerlingh Onnes's laboratory faced stiff competition from Walter Nernst's Institute of (...) Physical Chemistry in Berlin. In fact, Berlin got the better of it because Leiden lacked focus. After the liquefaction of helium in 1908, Kamerlingh Onnes transformed his laboratory into an international facility for low temperature research, and for this reason it was impossible to make headway with the specific heat measurements. In the case of zero-point energy, Leiden developed a magnetic research programme to test the concept. Initially the balance of evidence seemed to be tipping in favour of zero-point energy. After 1914, however, Leiden would desert the theory in fovour, of a concept from calssical physics. A curious move that illustrates Kamerlingh Onnes's discomfort with the new quantum theory. (shrink)

Summary Summary In 1908 the First International Congress of Refrigeration took place in Paris, organised by a score of French industrialists and supported by some of the major railway and shipping companies. A few months later, in January 1909, the International Association of Refrigeration was founded with the aim of encouraging the general progress of the science and industries of artificial cold. The aim of this paper consists in examining the early years of the Association with a particular focus on (...) its scientific character. The research is based on the documents published by the Association from 1908 to 1914, and on private correspondence between two of the main scientists, both Nobel Prize recipients, who played an important role in its establishment: the Swiss physicist Édouard Guillaume (1861–1938) and the Dutch physicist Heike Kamerlingh Onnes (1853–1926). Both scientists had a specific vision for their own role in the Association and for the Association itself. Their correspondence reveals a great range of tensions between the various nation-state members of the Association, its various spheres of activity, but also tensions due to personal ambitions and conflicts of interest. (shrink)

Summary In this paper we examine the reaction of the Leiden low-temperature laboratory of Heike Kamerlingh Onnes to new ideas in quantum theory. Especially the contributions of Albert Einstein (1906) and Peter Debye (1912) to the theory of specific heat, and the concept of zero-point energy formulated by Max Planck in 1911, gave a boost to solid state research to test these theories. In the case of specific heat measurements, Kamerlingh Onnes's laboratory faced stiff competition from Walter Nernst's Institute of (...) Physical Chemistry in Berlin. In fact, Berlin got the better of it because Leiden lacked focus. After the liquefaction of helium in 1908, Kamerlingh Onnes transformed his laboratory into an international facility for low temperature research, and for this reason it was impossible to make headway with the specific heat measurements. In the case of zero-point energy, Leiden developed a magnetic research programme to test the concept. Initially the balance of evidence seemed to be tipping in favour of zero-point energy. After 1914, however, Leiden would desert the theory in fovour, of a concept from calssical physics. A curious move that illustrates Kamerlingh Onnes's discomfort with the new quantum theory. (shrink)

OnN the essentials of Mimamsa philosophy; includes Hindi commentary.

Versuche zur Bestimmung der Abhängigkeit der Unterschiedsschwelle einer geometrischen Grössendimension von der Intensität bei verschiedener schwacher, nahe der absoluten Intensitätsschwelle liegender Lichter. Im Gegensatz zu den komplizierten Formeln, die die Abhängigkeit bei höheren Lichtintensitäten dargeben, gilt nahe der Minimalschwelle der Intensität ein bilinearer Ausdruck der Invarianz des Produkts der Reizunterschiedsschwelle der Grössendimension und der Lichtintensität . Die Bedeutung des Befundes im Zusammenhang mit früheren ähnlichen Ergebnissen wird besprochen.Experiments on determination of the difference threshold of visual size using different, weak lights, (...) near the absolute intensity threshold, are presented. Contrary to the complicated formulae obtained when the light is bright, near the minimal intensity threshold a simple bilinear equation holds true: the product of the stimulus threshold of visual size and the intensity threshold is found to be invariant. The significance of the findings are discussed in connection with similar, previous results.Des expériences pour déterminer le seuil spatial différentiel , en utilisant différentes lumières faibles, à la limite du seuil de l'intensité absolue, sont exposées. Contrairement aux formules compliquées qu'onn obtient avec des lumières intenses, près du seuil minime de l'intensité, une simple expression bilinéaire est valable: le produit du seuil spatial et du seuil de l'intensité est invariable. La signification de ce fait est discutée, en même temps que des résultats analogues antérieurs. (shrink)

Einstein's early thoughts about superconductivity are discussed as a case study of how theoretical physics reacts to experimental findings that are incompatible with established theoretical notions. One such notion that is discussed is the model of electric conductivity implied by Drude's electron theory of metals, and the derivation of the Wiedemann-Franz law within this framework. After summarizing the experimental knowledge on superconductivity around 1920, the topic is then discussed both on a phenomenological level in terms of implications of Maxwell's equations (...) for the case of infinite conductivity, and on a microscopic level in terms of suggested models for superconductive charge transport. Analyzing Einstein's manuscripts and correspondence as well as his own 1922 paper on the subject, it is shown that Einstein had a sustained interest in superconductivity and was well informed about the phenomenon. It is argued that his appointment as special professor in Leiden in 1920 was motivated to a considerable extent by his perception as a leading theoretician of quantum theory and condensed matter physics and the hope that he would contribute to the theoretical direction of the experiments done at Kamerlingh Onnes' cryogenic laboratory. Einstein tried to live up to these expectations by proposing at least three experiments on the phenomenon, one of which was carried out twice in Leiden. Compared to other theoretical proposals at the time, the prominent role of quantum concepts was characteristic of Einstein's understanding of the phenomenon. The paper concludes with comments on Einstein's epistemological reflections on the problem. (shrink)

Kojève le célèbre inconnu. Il est toujours utile, pour comprendre un philosophe, de connaître certains traits de sa vie. C'est bien le cas pour Kojève (1902-1968), bien que cela soit difficile. Un temps soupçonné d'être un espion soviétique, exceptionnellement discret, il brouilla les cartes toute sa vie en donnant souvent de lui une image factice. Kojève remyclopédiste. C'est un philosophe au sens où il chercha sans cesse. Kojève veut tout savoir pour tout comprendre et pour dire le tout. Une pensée (...) à contre-courant. Philosophe controversé qui réactualisa Hegel et fut critiqué par Jacques Derrida, il veut trouver et dire la vérité. À une époque où le "politiquement correct" produit un scepticisme de principe, ses prises de position peuvent paraître singulièrement dogmatiques, immodestes, voire folles. La vie est une comédie, car l'on n'y est jamais sûr de rien. Mais c'est la seule que nous ayons à jouer, si l'on en croit Kojève. Et la seule chance qu'elle "vaille le coup", c'est qu'en prenant le risque de la jouer, on le fasse sérieusement."--Page 4 of cover. (shrink)

Bruce Mitchell has observed that “It is not always possible to say with certainty whether clauses introduced by words such as þœr, þa, and þonne are principal or subordinate. The problem arises more often in the poetry, where the element order is a less certain guide than it is in the prose.” In prose the feature of the element order that usually sorts out clause-initial adverbs from conjunctions is the position of the finite verb. When the finite verb immediately follows (...) a clause-initial þœr, þa, or þonne, the initial word usually makes better sense as an adverb than as a conjunction. When one or more words intervene between the clause-initial word and the finite verb, the þœr, þa, or þonne often makes better sense as a conjunction, and S. O. Andrew therefore termed this “the conjunctive word order.” Elisabeth Traugott concurs with Mitchell's reservations about element order, writing that while differences in word order after these initial words “can often be used to distinguish a subordinate clause introduced by a conjunction from a main clause introduced by an adverb, … the distinction was never rigid, and can be regarded only as a tendency. … It certainly cannot be used as a sure test of main vs. subordinate clause status.”. (shrink)

De 1815 - avec le Congrès de Vienne qui inaugure une ère de Restauration - à mars 1848, avec les répercussions de la révolution de février en Europe, la période du Vormârz ("avant mars") se caractérise, au sein du monde germanique, par une vie intellectuelle d'une particulière effervescence. Les grandes philosophies qui se sont construites pour dépasser Kant, avec Fichte, Schelling et Hegel, autorisent bon nombre de penseurs allemands à considérer l'Allemagne comme étant philosophiquement en avance sur son temps, ou (...) tout au moins à la pointe de la modernité. Cette avance théorique tranche pourtant avec la réalité politique et sociale de l'époque, façonnée par Metternich. Une solution de cette contradiction dans laquelle se trouve l'Allemagne semble alors résider, aux yeux de certains auteurs, dans l'idée suivant laquelle il ne resterait plus à l'Allemagne qu'à réaliser sa philosophie. Le présent ouvrage entend contribuer à l'analyse de la façon dont le thème de la réalisation de la philosophie est élaboré par, ou à partir des réflexions de plusieurs auteurs de l'époque. Il s'agit des Jeunes Hégéliens, et principalement : Eduard Gans, Heinrich Heine, Arnold Ruge, Ludwig Feuerbach, Max Stirner, David Strauss, les frères Bruno et Edgar Bauer, Moses Hess, Michel Bakounine, August von Cieszkowski, Karl Marx et Friedrich Engels."--Page 4 of cover. (shrink)

The breakthroughs that have had the most transformative practical impacts, from thermodynamics to the Internet. Physics informs our understanding of how the world works - but more than that, key breakthroughs in physics have transformed everyday life. We journey back to ten separate days in history to understand how particular breakthroughs were achieved, meet the individuals responsible and see how each breakthrough has influenced our lives. It is a unique selection. Focusing on practical impact means there is no room for (...) Stephen Hawking's work on black holes, or the discovery of the Higgs boson. Instead we have the relatively little-known Rudolf Clausius (thermodynamics) and Heike Kamerlingh Onnes (superconductivity), while Albert Einstein is included not for his theories of relativity but for the short paper that gave us E=mc2 (nuclear fission). Later chapters feature transistors, LEDs and the Internet. Finally we ask: what could the eleventh day be? - i.e. the greatest development yet to come. (shrink)