Humans can attribute beliefs to others. However, it is unknown to what extent this ability results from an innate biological endowment or from experience accrued through child development, particularly exposure to language describing others' mental states. We test the viability of the language exposure hypothesis by assessing whether models exposed to large quantities of human language display sensitivity to the implied knowledge states of characters in written passages. In pre‐registered analyses, we present a linguistic version of the False Belief Task (...) to both human participants and a large language model, GPT‐3. Both are sensitive to others' beliefs, but while the language model significantly exceeds chance behavior, it does not perform as well as the humans nor does it explain the full extent of their behavior—despite being exposed to more language than a human would in a lifetime. This suggests that while statistical learning from language exposure may in part explain how humans develop the ability to reason about the mental states of others, other mechanisms are also responsible. (shrink)

Do sensory measurements deserve the label of “measurement”? We argue that they do. They fit with an epistemological view of measurement held in current philosophy of science, and they face the same kinds of epistemological challenges as physical measurements do: the problem of coordination and the problem of standardization. These problems are addressed through the process of “epistemic iteration,” for all measurements. We also argue for distinguishing the problem of standardization from the problem of coordination. To exemplify our claims, we (...) draw on olfactory performance tests, especially studies linking olfactory decline to neurodegenerative disorders. (shrink)

In the target article, Schilbach et al. defend a perspective that focuses on the neural basis of social cognition during live, ongoing interactions between individuals. We argue that a second-person neuroscience would benefit from formal approaches borrowed from economics and behavioral ecology and that it should be extended to social interactions in nonhuman animals.

This paper examines the influence of CEO career horizon problems on corporate social responsibility. We assume that as CEOs are getting older, they tend to disengage in CSR due to their shorter career horizons. We further argue that high levels of industry-level discretion and blockholder ownership amplify the negative effects of CEO age on CSR. Using a panel sample of US-based firms over 2004–2009, we do not find the main effect of CEO age on CSR, but find support for the (...) moderating effects, such that CEO age is negatively associated with CSR when there are high levels of ILD and blockholder ownership. Therefore, results suggest that CEO career horizon problems matter for CSR when CEOs have sufficient discretion over the firm’s strategic decisions and outside blockholders put more pressure on CEOs to engage in financial earning management. (shrink)

This study empirically demonstrates significant regional peer effects due to tax avoidance. We used peer companies’ idiosyncratic stock returns as an instrumental variable to address potential endogeneity problems. The heterogeneity analysis indicates that for companies with a stronger intensity of regional tax collection and management, a higher degree of informatization, and companies with a low management shareholding ratio, the regional peer effects of enterprise tax avoidance are more significant. Finally, we determined that the managers’ information learning, reputation consideration, and information (...) communication are key mechanisms propagating peer effects. The conclusions of this paper enrich and expand the peer effect theory of corporate tax avoidance, thereby providing a theoretical basis and empirical evidence for tax authorities in supervising corporate tax avoidance. (shrink)

The near-interface region of an epitaxial Ba 0.3 Sr 0.7 TiO 3 thin film grown on LaAlO 3 was found to consist of a high density of stacking faults bounded by partial dislocations. The stacking faults can extend over large distances . Various possible atomic configurations of the faults were considered. The atomic structures of the faults were identified using high-resolution electron microscopy and simulation as well as energy-filtered imaging. The and faults were found to lie predominately on the {100} (...) and {110} planes. The faults on , or have never been observed before in perovskites. The stacking faults on {100} have a structure consisting of a double layer of edge-sharing TiO 6 octahedra. The excess of Ti was detected by energy-filtered imaging. The formation of the extended stacking faults is probably related to a small amount of excess Ti during the film deposition, which may originate from the non-stoichiometry of the ceramic targets BaTiO 3 and SrTiO 3 . It is also enhanced by the misfit-induced compressive strain in the early stages of the film growth. (shrink)

This study investigated the developmental trajectory of inattention symptoms as a predictor of later depressive symptoms in adolescence, and examined potential mediating role of peer relationships in this process. Participants were adolescents who were part of the large longitudinal panel study on Korean Youths, Korean Children & Youth Panel Survey 2010 of the National Youth Policy Institute. Specifically, data were drawn from two cohorts of KCYPS that differed in participant age. We analyzed data collected from 2010 to 2016 when children (...) in panel 1 were 6–7 to 12–13 years old, and children in panel 2 were 9–10 to 15–16 years old. Results of latent growth modeling were as follows. In Panel 1, the inattention symptoms increased from 9–10 to 12–13 years. Otherwise, the inattention symptoms decreased from 11–12 to 15–16 years in panel 2. Additionally, in both panels, initial status and slope of inattention significantly predicted later levels of depressive symptoms, and peer relationships partly mediated the association between inattention trajectory and depressive symptoms. The findings are discussed with respect to considering the growth of inattention and the quality of peer relationships as promising targets for early identification and intervention of depression in adolescents. (shrink)

This study explores both the negotiating styles and moral reasoning processes of business people and governmental officials in Taiwan, so as to provide a footing for outsiders when negotiating with Taiwanese over environmental concerns. Findings imply that Taiwanese business people and governmental officials can and will reason both at the conventional level and at the postconventional level of moral judgment. But, results of this study also indicate that Taiwanese negotiating styles do not necessarily match their levels of moral reasoning. With (...) respect to pollution concerns, Taiwanese seem unwillingly to accept responsibility as autonomous individuals. Instead, responsibility is accepted when mandated by the law. (shrink)

The effective controlling and monitoring of an industrial process through the integration of statistical process control and engineering process control has been widely addressed in recent years. However, because the mixture types of disturbances are often embedded in underlying processes, mixture control chart patterns are very difficult for an SPC-EPC process to identify. This can result in problems when attempting to determine the underlying root causes of process faults. Additionally, a large number of categories of disturbances may be present in (...) a process, but typical single-stage classifiers have difficulty in identifying large numbers of categories of disturbances in an SPC-EPC process. Therefore, we propose a two-stage neural network based scheme to enhance the accurate identification rate for MCCPs by performing dimension reduction on disturbance categories. The two-stage scheme includes a combination of a NN, support vector machine, and multivariate adaptive regression splines. Experimental results reveal that the proposed scheme achieves a satisfactory AIR for identifying MCCPs in an SPC-EPC system. (shrink)

Language comprehension of action verbs recruits embodied representations in the brain that are assumed to invoke a mental simulation. This extends to abstract concepts, as well. We, therefore, argue that mental simulation works across levels of abstractness and involves higher-level schematic structures that subsume a generic structure of actions and events.

The reproduction of cultural systems in cases where cultural group selection may occur is typically incomplete, with only certain cultural traits being adopted by less successful cultural groups. Why a particular trait and not another is transmitted might not be explained by cultural group selection. We explore this issue through the case of religious syncretism.

Is flexibility or formality more useful for organizations that are pursuing improved performance? Organizational structure scholars offer opposing answers to this question, and empirical results have been mixed. Our study contributes to this research by describing a mediational model that links organizational flexibility to performance via opportunity exploitation. Specifically, we argue that flexible firms are able to exploit a greater number of opportunities, which, in turn, can improve performance. We also argue that the indirect effect of flexibility on performance via (...) opportunity exploitation is stronger when top executives display higher affective commitment for their firms, meaning that they have a positive emotional attachment to their firms. Top executives with higher affective commitment can mitigate the downsides experienced by the staff of flexible firms, such as uncertainty and negative affect, which improves the outcomes of flexibility. Drawing on a sample of 211 firms and their founders, we find support for our hypotheses. (shrink)

This article aims to help readers to learn about health care related cultural and religious beliefs and spiritual needs in Chinese communities. The recall diary of a severe acute respiratory syndrome (SARS)-infected intern working in Hoping Hospital in Taiwan during the 2003 SARS epidemic is presented and used to assist in understanding one patient’s spiritual activities when personally confronted with this newly emerging infectious disease. The article also gives an overview of the 2003 SARS epidemic in Taiwan, and discusses people’s (...) general perceptions towards infectious diseases, their coping strategies concerning disease, and their spiritual beliefs, the psychological impact of the 2003 SARS outbreak in Chinese communities, Chinese myths about infectious disease, and the religious activities of a SARS-infected intern in Taiwan. Recommendations are given on how to achieve quality holistic nursing care. (shrink)

Causal and counterfactual thoughts are bound together in Byrne's theory of human imagination. We think there are two issues in her theory that deserve clarification. First, Byrne describes which counterfactual possibilities we think of, but she leaves unexplained the mechanisms by which we generate these possibilities. Second, her exploration of and enablers gives two different predictions of which counterfactuals we think of in causal scenarios. On one account, we think of the counterfactuals which we have control over. On the other, (...) which counterfactuals we think of depends on whether something is a strong cause or an enabler. Although these two accounts sometimes give the same predictions, we present cases in which they differ, and we would like to see Byrne's theory provide a way of reconciling these differences. (shrink)

This study employs a knowledge graph approach to realize the representation and association of information resources, promote the research, teaching, and dissemination of Dunhuang cultural heritage (CH). The Dunhuang Mogao Grottoes is a UNESCO world CH site, and digitization of Dunhuang CH has produced a large amount of information resources. However, these digitized resources continue to lack the systematic granular semantic representation required to correlate Dunhuang cultural heritage information (CHI) in order to facilitate efficient research and appreciation. To respond to (...) this need, new approaches for representing CHI are being developed. This study identifies five facets and their semantic relationship to Dunhuang CH, constructs an ontology model to regulate the entities, attributes, and relationships of Dunhuang CH knowledge, and subsequently processes the resulting data using various techniques (such as semantic annotation and entity association) to facilitate rendering the data in a knowledge graph construction. Finally, we constructed a DH-oriented knowledge graph service platform in order to provide a user friendly visual display and semantic retrieval service. (shrink)