This study aims to investigate the mediating role of psychological inflexibility as a transdiagnostic factor in the relationship between emotional dysregulation and sleep problems with symptoms of emotional disorders. A total of 500 subjects from three universities were selected by random multistage clustering, and they completed the Pittsburgh Sleep Quality Index, Difficulties in Emotional Regulation Scale, and Acceptance and Action Questionnaire–II, Inventory of Depression and Anxiety Symptoms. The results of correlation coefficients revealed that there is a positive and significant correlation (...) among emotional dysregulation, sleep problems, and psychological inflexibility with emotional disorders. In addition, the results showed that psychological inflexibility acts as a transdiagnostic factor that mediates the relationship between emotional dysregulation and sleep problems with symptoms of emotional disorders. These findings illustrate how emotional dysregulation and sleep problems affect emotional disorders through psychological inflexibility. (shrink)

_Keys to the Sciences _ contains the definitions of Arabic technical terms in twenty-one sciences. Written by an unknown author, the work was dedicated to Shāh Shujāʿ, who reigned Shiraz and its neighbouring region in the 8th/14th century.

_Keys to the Sciences _ contains the definitions of Arabic technical terms in twenty-one sciences. Written by an unknown author, the work was dedicated to Shāh Shujāʿ, who reigned Shiraz and its neighbouring region in the 8th/14th century.

The novel COVID-19 has created an exogenous shock to capital markets and, hence, an ideal opportunity for researchers to assess whether CSR-related activities provide an insurance-like mechanism to protect firms against the shock. Using a large sample of 4361 firms domiciled in 40 countries, we investigate the roles of CSR reporting and assurance in the negative consequences of COVID-19 on firm value. The results confirm that prior CSR reporting experience buffers firms against the adverse effects of the health crisis. The (...) results also support that not only does the assurance on CSR reports create a buffering effect against the health crisis, but it also intensifies the buffering effects of prior CSR reporting experience against the pandemic. Moreover, using difference-in-difference method for testing the link between CSR reporting and firm value, we show that the positive association of reporting and assurance with firm value is more pronounced during the pandemic as compared with the years preceding it. The results of this study are robust to various analyses. Replicating the analyses to the context of the global financial crisis, we find that prior CSR reporting experience and assurance provide similar buffering effects when a market is exposed to various exogenous shocks. The results also hold for the mandatory disclosure regimes. By distinguishing first and subsequent reports and assurance, we show that, unlike subsequent CSR reports and assurance, the initial ones cannot mitigate the negative effects of the crisis on firm value, indicating that stakeholders take into account longer-term CSR reporting experiences. Aside from reporting and assurance aspects of CSR, we analyze the role of CSR report's quality and accuracy and show that the adoption of Global Reporting Initiatives (GRI) frameworks can enhance socially responsible firms' resilience against systematic shocks. (shrink)

The notions of soju filters in a hoop algebra are introduced, and related properties are investigated. Relations between a soju sub-hoop, a soju filter and an implicative soju filter are discussed. Conditions for a soju filter to be implicative are displayed, and characterizations of an implicative soju filters are considered. The extension property of an implicative soju filter is established.

Using an international setting consisting of 5410 corporations domiciled in 24 countries, we test the insurance-like effect of corporate social responsibility (CSR) performance in the era of the pandemic and confirm that CSR performance increases socially responsible companies’ resilience against the adverse effects of the crisis. Comparing stakeholders' responses to CSR activities during the pandemic and normal periods, we observe that the link between CSR performance and firm value is stronger during the crisis period. We also realize that the social (...) aspect of CSR performance is the main driver for the mentioned effects. Finally, comparing the resilience of highly committed socially responsible companies with those with moderate and very low CSR ratings, we observe that best-in-class companies enjoy the greatest buffering effects, implying that the insurance-like effect of CSR performance is non-linear against systematic crises. Findings are robust to ceremonial CSR activities, extreme values of market-based instruments, endogeneity concern, etc. (shrink)

Affective aspects of a stimulus can be processed rapidly and before cognitive attribution, acting much earlier for verbal stimuli than previously considered. Aimed for specific mechanisms, event-related brain potentials (ERPs), expressed in facial expressions or word meaning and evoked by six basic emotions – anger, disgust, fear, happy, sad, and surprise – relative to emotionally neutral stimuli were analysed in a sample of 116 participants. Brain responses in the occipital and left temporal regions elicited by the sadness in facial expressions (...) or words were indistinguishable from responses evoked by neutral faces or words. Confirming previous findings, facial fear elicited an early and strong posterior negativity. Instead of expected parietal positivity, both the happy faces and words produced significantly more negative responses compared to neutral. Surprise in facial expressions and words elicited a strong early response in the left temporal cortex, which could be a signature of appraisal. The results of this study are consistent with the view that both types of affective stimuli, facial emotions and word meaning, set off rapid processing and responses occur very early in the processing stage. (shrink)