Distributional fairness of corporate distributions is an important social issue linked to accounting for equality. Value added and the information contained in the value added statement can conceptually be regarded as a reflection of how the company is managed for all stakeholders. We investigate value added information published in sustainability reports to determine if the information provided is useful for assessing distributional fairness between stakeholders. We find that the value added information disclosed lack conciseness, comparability and understandability. The divergence is (...) considerable and the explanations of the disclosed information so limited that the usefulness of the value added disclosures must be questioned. Our results suggest several obfuscating techniques in the disclosure of value added information, including disclosing information that is conceptually compromised, resulting in comparability issues and disclosing information that can’t be verified by reconciling back to the financial statements. Our findings have clear ethical and moral implications as they stress the societal issue of distributional fairness. It seems that companies are either reluctant to provide value added information that is useful, or deliberately use value added disclosures to obfuscate. Information reflecting distributional fairness is therefore compromised. (shrink)

We addressed the questions whether stimuli presented below the threshold of verbal awareness are nevertheless perceived and whether there are perceptual differences between the two cerebral hemispheres. Pictures of line drawn objects and animals were subliminally presented to each visual half-field for subsequent identification in a form as fragmented as possible. The performance of 40 healthy subjects was compared to that of 63 controls. Whereas identification performance after blank presentation in the experimental group did not differ from that of controls, (...) identification in a significantly more fragmented form was achieved after the presentation of the complete picture. This effect, however, occurred only after subliminal stimulation in the left visual field, i.e., of the right hemisphere. Our results show that pictures presented below the threshold of verbal awareness can be perceived, and that only the right hemisphere can perceive them and make use of the perception. It remains an open question whether this kind of hemispheric specialization represents a right hemisphere dominance for subliminal perception or reflects an inability of the left hemisphere to access and behaviorally use unaware percepts via fragmented picture identification, for which a right hemisphere advantage is known. (shrink)

Meet the Metaorganism is a web‐based learning app that combines three fundamental biological concepts (coevolution, community dynamics, and immune system) with latest scientific findings using the metaorganism as a central case study. In a transdisciplinary team of scientists, information designers, programmers, science communicators, and educators, we conceptualized and developed the app according to the latest didactic and scientific findings and aimed at setting new standards in visual design, digital knowledge transfer, and online education. A content management system allows continuous integration (...) of new findings, which enables us to expand the app with the dynamics of the research field. Students can thus gain a close insight and connection to current research, and at the same time learn that knowledge is not static but grows dynamically. Especially in the realm of the easily accessible metaorganism research, visualization plays an essential role to keep complex processes understandable and memorable. Meet the Metaorganism is freely available online and can be accessed here: www.metaorganism.app. (shrink)

[pt. 1] Variables and quantities, with a discussion of the general conception of functional relation. 1916.