There is a long-standing discussion on the positive interactions between enterprise value creation and business competitiveness. The corporate value can be seen as being created from three major sources within the cycle - from employees, from processes, and from customers or investors through reinvestment. To achieve competitive advantages, a firm must create more value than its competitors in the industry. Emphasizing that, firms should explore the positive drivers of customer value creation, allowing for a true value creation that will lead (...) to increments in competitiveness. In reality, however, there are also barriers that hinder customer value creation. Targeting the above issues that have not yet been explored or analyzed, we have collected related literature at the first stage. Based on these presumable assumptions, this paper then conducts an empirical study by surveying and analyzing the relevance given by the investigated leading machinery measuring equipment firms in Taiwan, regarding the concerns as drivers and barriers in relation to customer value creation. This paper expecially aims to answer several key questions: What drivers revolving around employees and processes can facilitate the organization to create more value for its customers? Conversely, what barriers block the organization from creating value for customers in examining the same dimensions? Does value creation direct an organization's profitability and competitiveness? Our questionnaire survey results show that the most recognized and agreed drivers of customer value creation in consideration of employees are "distinctive skills", "personal experience", "learning and training", and "team work"; and, in regard to the firm's processes, the key drivers are "innovation and evolution", "R&D capability", and "capability for differentiation". Conversely, the most recognized and agreed barriers to customer value creation in relation to employees are a "distrustful environment" and "inadequate knowledge"; and, in terms of processes, they are "short of core technology", "poor resource support", and "bad services and attitudes". Furthermore, our in-depth interview outcomes reveal that "capital sufficiency" and "mergers and acquisitions" are in practice considered to be other important customer value creation drivers; in contrast, "cultural and structural barriers" and "short of mechanisms to measure customer value creation effectively" are viewed as additional critical barriers to customer value creation. (shrink)

This paper attempts to show that the Shianbei word for ‘paper’ was *qaɣVdu, which is cognate to Written Mongolian qaɣudasu ‘tree bark, sheet of paper’, and that *qaɣVdu was subsequently borrowed into other languages as Sogdian kāγaδā, Persian kaġad, kaġid, Old Turkic qaɣat/qaɣaz and Turkish kâğĭd. The etymology of Greek Séres “China” is also discussed.

This article does not intend to actually valuate intangible assets but focuses to investigate the relative value distribution of corporate intangible assets, and this links closely to the concept and application of value drivers. This is because we believe that drivers or attributes of the value significantly determine how the virtual value of these intangibles can be created for companies. We apply the analytic hierarchy process (AHP) to the appraising process of intangible assets. The AHP method can mainly sort the (...) non-financial value drivers in order according to their weighted contributions. Therefore, the key purpose of this article is to develop a tentative model for the evaluation of intangible assets, which helps business to correctly appraise corporate value ratios and avoid bias due to mainly relying on financial statements when measuring an entity’s value. In addition, in view of the significant proportion of intangible assets over total assets in high-technology industries, this research, then, uses six industries in Hsinchu Science Park, Taiwan, as its research objects in order to test the applicability of its model, as well as exploring the value weights of intangible assets and its evaluation among different technology industries. Besides, the empirical result of this article is mainly to support business appraisal and thus improves the effectiveness of value-based management. (shrink)

With the increasing prevalence of Internet usage, Internet-Delivered Psychological Treatment (IDPT) has become a valuable tool to develop improved treatments of mental disorders. IDPT becomes complicated and labor intensive because of overlapping emotion in mental health. To create a usable learning application for IDPT requires diverse labeled datasets containing an adequate set of linguistic properties to extract word representations and segmentations of emotions. In medical applications, it is challenging to successfully refine such datasets since emotion-aware labeling is time consuming. Other (...) known issues include vocabulary sizes per class, data source, method of creation, and baseline for the human performance level. This paper focuses on the application of personalized mental health interventions using Natural Language Processing (NLP) and attention-based in-depth entropy active learning. The objective of this research is to increase the trainable instances using a semantic clustering mechanism. For this purpose, we propose a method based on synonym expansion by semantic vectors. Semantic vectors based on semantic information derived from the context in which it appears are clustered. The resulting similarity metrics help to select the subset of unlabeled text by using semantic information. The proposed method separates unlabeled text and includes it in the next active learning mechanism cycle. Our method updates model training by using the new training points. The cycle continues until it reaches an optimal solution, and it converts all the unlabeled text into the training set. Our in-depth experimental results show that the synonym expansion semantic vectors help enhance training accuracy while not harming the results. The bidirectional Long Short-Term Memory (LSTM) architecture with an attention mechanism achieved 0.85 Receiver Operating Characteristic (ROC curve) on the blind test set. The learned embedding is then used to visualize the activated word's contribution to each symptom and find the psychiatrist's qualitative agreement. Our method improves the detection rate of depression symptoms from online forum text using the unlabeled forum texts. (shrink)

Discovering high-utility itemsets (HUIs) consists of finding sets of items that yield a high profit in customer transaction databases. An important limitation of traditional high-utility itemset mining (HUIM) is that only the utility measure is used for assessing the interestingness of patterns. This leads to finding several itemsets that have a high profit but contain items that are weakly correlated. To address this issue, this paper proposes to integrate the concept of correlation in HUIM to find profitable itemsets that are (...) highly correlated, using the all-confidence and bond measures. An efficient algorithm named FCHM (fast correlated high-utility itemset miner) is proposed to efficiently discover correlated high-utility itemsets (CHIs). Two versions of the algorithm are proposed: FCHM|$_{all\text{-}confidence}$| and FCHM|$_{bond}$|⁠, which are based on the all-confidence and bond measures, respectively. An experimental evaluation was done using four real-life benchmark datasets from the HUIM literature: mushroom, retail, kosarak and foodmart. Results show that FCHM is efficient and can prune a huge amount of weakly CHIs. (shrink)

INTRODUCTION: TWO KINDS OF RLDUCTIONISM The man who laughs is the one who has not yet heard the terrible news. BERTHOLD BRECHT I propose, in this book, ...

Classical neo-Darwinian explanations do not fully account for changes in biological forms, and new theories have emerged, primarily in maths and physics, that offer new approaches to the problem of the origin of life and phenomena of order in evolution. This volume focuses on the role of closure at various hierarchical levels as the catalyst between self-organization and selection. Participants addressed special areas of the closure problem such as autopoiesis and autocatalysis and function and selection, and semiosis. Presentations on physical (...) and mathematical modelling are included. The book seeks to clarify the role closure plays in explaining the emergence, development and evolution of structurally stable systems at the thermodynamic, chemical and biochemical, biological, psychological and cultural levels. (shrink)

The purpose of this paper is to present the essence of Ayn Rand's theory of rational egoism and to indicate how it is the only ethical theory that can provide a foundation for ethics in business. Justice, however, cannot be done to the breadth and depth of Rand's theory in so short a space as this article; consequently, I have provided the reader with a large number of references for further study. At minimum, Ayn Rand's theory, because of its originality (...) and challenge to establishment theories, should be included in all business ethics courses and discussions of business ethics. (shrink)

I argue that the distinction between monism and pluralism about well-being should be understood in terms of explanation: the monist affirms (but the pluralist denies) that whenever two particular things are basically good for you, the explanation of their basic goodness for you is the same. I then consider a number of arguments for monism and a number of arguments for pluralism.

Modern Western medical individualism has had a significant impact on health care in China. This essay demonstrates the ways in which such Western-style individualism has been explicitly endorsed in China’s 2010 directive: The Basic Norms of the Documentation of the Medical Record. The Norms require that the patient himself, rather than a member of his family, sign each informed consent form. This change in clinical practice indicates a shift toward medical individualism in Chinese healthcare legislation. Such individualism, however, is incompatible (...) with the character of Chinese familism that is deeply rooted in the Chinese ethical tradition. It also contradicts family-based patterns of health care in China. Moreover, the requirement for individual informed consent is incompatible with numerous medical regulations promulgated in the past two decades. This essay argues that while Chinese medical legislation should learn from relevant Western ideas, it should not simply copy such practices by importing medical individualism into Chinese health care. Chinese healthcare policy is properly based on Chinese medical familist resources. (shrink)

This book analyses and defends the deflationist claim that there is nothing deep about our notion of truth. According to this view, truth is a 'light' and innocent concept, devoid of any essence which could be revealed by scientific inquiry. Cezary Cieśliński considers this claim in light of recent formal results on axiomatic truth theories, which are crucial for understanding and evaluating the philosophical thesis of the innocence of truth. Providing an up-to-date discussion and original perspectives on this central and (...) controversial issue, his book will be important for those with a background in logic who are interested in formal truth theories and in current philosophical debates about the deflationary conception of truth. (shrink)

Offers the first focused study of the shifei debates of the Warring States period in ancient China and challenges the imposition of Western conceptual categories onto these debates. In recent decades, a growing concern in studies in Chinese intellectual history is that Chinese classics have been forced into systems of classification prevalent in Western philosophy and thus imperceptibly transformed into examples that echo Western philosophy. Lin Ma and Jaap van Brakel offer a methodology to counter this approach, and illustrate their (...) method by carrying out a transcultural inquiry into the complexities involved in understanding shi and fei and their cognate phrases in the Warring States texts, the Zhuangzi in particular. The authors discuss important features of Zhuangzi’s stance with regard to language-meaning, knowledge-doubt, questioning, equalizing, and his well-known deconstruction of the discourse in ancient China on shifei. Ma and van Brakel suggest that shi and fei apply to both descriptive and prescriptive languages and do not presuppose any fact/value dichotomy, and thus cannot be translated as either true/false or right/wrong. Instead, shi and feican be grasped in terms of a pre-philosophical notion of fitting. Ma and van Brakel also highlight Zhuangzi’s idea of “walking-two-roads” as the most significant component of his stance. In addition, they argue that all of Zhuangzi’s positive recommendations are presented in a language whose meaning is not fixed and that every stance he is committed to remains subject to fundamental questioning as a way of life. (shrink)

In 1956, Melvin M. Rader started a tradition of exploring life's "enduring questions" via classic and contemporary philosophical readings. Jerry Gill upholds this tradition in the sixth edition of this respected introductory text that addresses such fundamental concepts of philosophy as rationalism, idealism, and the social contract.

This essay draws on classical Confucian intellectual resources to argue that the person who emerges from a head transplant would be neither the person who provided the head, nor the person who provided the body, but a new, different person. We construct two types of argument to support this conclusion: one is based on the classical Confucian metaphysics of human life as qi activity; the other is grounded in the Confucian view of personal identity as being inseparable from one’s familial (...) relations. These Confucian ideas provide a reasonable alternative to the currently dominant view that one’s personal identity “follows” one’s head. Together, these arguments imply that head transplantation is ethically inappropriate. (shrink)

"Plato's Gift to Christianity is a book for all who seek to understand the beauty and depth of the Christian faith: for family discussions of values, virtues, and happiness; for educators who teach about the founding of Western Civilization and its basis of ethics; and especially for the Christian clergy who are not familiar with the Greek Classical and Platonic influence upon the making of Christianity. Dr. Ehrlich has presented here a most comprehensive study on the Platonic teachings adopted by (...) the New Testament and Early Church." --. (shrink)

This paper builds on London and Hart’s critique that Prahalad’s best-selling book prompted a unilateral effort to find a fortune at the bottom of the pyramid. Prahalad’s instrumental, firm-centered construction suggests, perhaps unintentionally, a buccaneering style of business enterprise devoted to capturing markets rather than enabling new socially entrepreneurial ventures for those otherwise trapped in conditions of extreme poverty. London and Hart reframe Prahalad’s insight into direct global business enterprise toward “creating a fortune with the base of the pyramid” rather (...) than at the BoP. This shift in language requires a recalibration of strategic focus, we argue, and will necessitate implementation of “moral imagination” to formulate new mental models that can frame the possibility of local entrepreneurs working collaboratively and discursively with development partners drawn from civil society, corporate, and government sectors. Successful partnerships will arise from interactive processes of emergent, co-creative learning within a shared problem domain or “community of practice”. We call attention to three related pluralist framings of situated learning within such communities of practice: decentered stakeholder networks; global action networks; and a focus on “faces and places” as a cognitive lens to humanize and locally situate diverse inhabitants within base of the pyramid partnership projects. (shrink)

A treatise on living a rich life from a Chinese point of view advocates a pursuit of self enjoyment through humor, joy, creativity, conversation, reading, nature appreciation, balanced inaction, and other non-material activities.

As social media becomes increasingly popular, human subjects researchers are able to use these platforms to locate, track, and communicate with study participants, thereby increasing participant retention and the generalizability and validity of research. The use of social media; however, raises novel ethical and regulatory issues that have received limited attention in the literature and federal regulations. We review research ethics and regulations and outline the implications for maintaining participant privacy, respecting participant autonomy, and promoting researcher transparency when using social (...) media to locate and track participants. We offer a rubric that can be used in future studies to determine ethical and regulation-consistent use of social media platforms and illustrate the rubric using our study team’s experience with Facebook. We also offer recommendations for both researchers and institutional review boards that emphasize the importance of well-described procedures for social media use as... (shrink)

This paper applies Wempe’s (2005, Business Ethics Quarterly 15(1), 113–135) boundary conditions that define the external and internal logics for contractarian business ethics theory, as a system of argumentation for evaluating current or prospective institutional arrangements for arriving at the “good life,” based on the principles and practices of social justice. It does so by showing that a more dynamic, process-oriented, and pluralist ‘dialogic twist’ to Donaldson and Dunfee’s (2003, ‘Social Contracts: sic et non’, in P. Heugens, H. van Oosterhout (...) and J. Vromen (eds.), The Social Institutions of Capitalism: Evolution and Design of Social Contracts (Cheltenham, UK, Edward Elgar Publishing, Ltd.) pp. 109–126; 1999, Ties that Bind: A Social Contracts Approach to Business Ethics (Boston, MA, Harvard Business School Press); 1995, Economics and Philosophy 11(1), 85–112; 1994, Academy of Management Review 19(2), 252–284.) integrated social contracting theory (ISCT) of economic ethics will further develop this promising and influential approach to moral reasoning, ethical decision-making, and stakeholder governance. This evolutionary, interactive learning-based model of ethical norm generation via dialogic stakeholder engagement is particularly appropriate within economic communities that are experiencing value conflict and pressures for institutional change. (shrink)

This volume presents work that evolved out of the Third Conference on Situation Theory and Its Applications, held at Oiso, Japan, in November of 1991. The chapters presented in this volume continue the mathematical development of situation theory, including the introduction of a graphical notation; and the applications of situation theory discussed are wide-ranging, including topics in natural language semantics and philosophical logic, and exploring the use of information theory in the social sciences. The research presented in this volume reflects (...) a growing international and interdisciplinary activity of importance for many fields concerned with information. (shrink)

In _Words, Deeds, Bodies_, Jerry H. Gill seeks to connect the thought of L. Wittgenstein, J. L. Austin, M. Merleau-Ponty, and M. Polanyi in relation to the intersection between language and embodiment.

One of the biggest challenges of the study and practice of ethics is that of the moral dilemma, e.g. how should a compassionate person deal with injustice? This paper attempts to resolve this thorny issue from the perspective of Buddhist philosophy. I firstly introduce the 14th Dalai Lama’s distinction between act and actor and suggest a way to denounce wrongful acts without harboring hatred towards the perpetrator. Secondly, I argue that the philosophical grounds of this distinction can be traced back (...) to ancient Buddhist texts on Non-Self and Emptiness, which take all things as being in a constant state of change. Thirdly, I point out that a unique feature of the ‘empty ethics’ of Buddhism is that it inspires a middle way approach which allows for congruity between justice and compassion, between the realistic and the idealistic, and between rationality and sentimentality. Based on this, I suggest that it has much to contribute to contemporary ethics. (shrink)

Three negative affective dispositions—anger, anxiety, and depression—are hypothesized to increase physical disease risk and have been the subject of epidemiological studies. However, the overlap among the major negative affective dispositions, and the superordinate construct of trait negative affectivity are only beginning to be tested. Presented here is a narrative review of recent prospective studies that simultaneously tested anger, anxiety, depression, and trait NA as risk factors for cardiac outcomes. Anxiety and depression emerged as independent risk factors for premature heart disease (...) in population studies of persons nominally healthy at baseline, and for recurrence/mortality among patients with existing heart disease. General trait NA also was a cardiac risk factor in population samples. (shrink)

A treatise on living a rich life from a Chinese point of view advocates a pursuit of self enjoyment through humor, joy, creativity, conversation, reading, nature appreciation, balanced inaction, and other non-material activities.

Adam Smith is the best known among economists for his book, The Wealth of Nations, often viewed as the keystone of modern economic thought. For many he has become associated with a quasi-libertarian laissez-faire philosophy. Others, often heterodox economists and social philosophers, on the contrary, focus on Smith's Theory of Moral Sentiments, and explore his moral theory. There has been a long debate about the relationship or lack thereof between these, his two great works. This work treats these dimensions of (...) Smith's work as elements in a seamless moral philosophical vision, demonstrating the integrated nature of these works and Smith's other writings. This book weaves Smith into a constructive critique of modern economic analysis and builds bridges between that discourse and the other social sciences. (shrink)

hroughout medieval Christianity, religious works of art emerged to illustrate the teachings of the Bible for the largely illiterate population. What, then, is the significance of the psychoactive mushrooms hiding in plain sight in the artwork and icons of many European and Middle-Eastern churches? Does Christianity have a psychedelic history? -/- Providing stunning visual evidence from their anthropological journey throughout Europe and the Middle East, including visits to Roslyn Chapel and Chartres Cathedral, authors Julie and Jerry Brown document the (...) role of visionary plants in Christianity. They retrace the pioneering research of R. Gordon Wasson, the famous “sacred mushroom seeker,” on psychedelics in ancient Greece and India, and among the present-day reindeer herders of Siberia and the Mazatecs of Mexico. Challenging Wasson’s legacy, the authors reveal his secret relationship with the Vatican that led to Wasson’s refusal to pursue his hallucinogen theory into the hallowed halls of Christianity. -/- Examining the Bible and the Gnostic Gospels, the authors provide scriptural support to show that sacred mushrooms were the inspiration for Jesus’ revelation of the Kingdom of Heaven and that he was initiated into these mystical practices in Egypt during the Missing Years. They contend that the Trees of Knowledge and of Immortality in Eden were sacred mushrooms. -/- Uncovering the role played by visionary plants in the origins of Judeo-Christianity, the authors invite us to rethink what we know about the life of Jesus and to consider a controversial theory that challenges us to explore these sacred pathways to the divine. (shrink)

I agree with the commentators that study of physical disease risk conferred by affective dispositions such as anger/hostility, anxiety, and sadness, should be more cognizant of developments in emotion theory. Emotions differ in their functional value depending on the person’s lifespan trajectory. Discrete emotions have different psychophysiological signatures; and emotional competence, including production, regulation, and knowledge, may be critical in determining whether specific negative affects, or general negative affectivity, are toxic for physical health. Emotion researchers, however, have mainly focused on (...) acute affective experiences and ignored the general effects of negative affectivity, which subsumes the discrete negative affects. Most diseases develop over years so more needs to be known about the biological signatures of chronic specific affects and negative affectivity. (shrink)

The desire-satisfaction theory of welfare says that what is basically good for a subject is the satisfaction of his desires. One challenge to this view is the existence of quirky desires, such as a desire to count blades of grass. It is hard to see why anyone would desire such things, and thus hard to believe that the satisfaction of such desires could be basically good for anyone. This suggests that only some desires are basically good when satisfied, and that (...) desire satisfactionists owe us an account of which desires these are, and why. In "Quirky Desires and Well-Being," Donald Bruckner proposes such an account: a desire is welfare-relevant (i.e., such that its satisfaction would be basically good for its subject) if and only if and because its subject could describe its object in a way that makes it comprehensible what about the object attracts him or appeals to him. We are inclined to view quirky desires as welfare-irrelevant because we assume that their objects cannot be described in such a way. But if there were a quirky desire whose object could be so described by the subject whose desire it is, then this desire would be relevant to that subject's welfare. I will argue that while Bruckner's view delivers plausible verdicts about the cases to which it is meant to apply, its account of what makes a desire welfare-relevant is unmotivated and implausible. Desire satisfactionists can retain what is plausible about his view while endorsing a better explanation of why welfare-relevant desires have that status if they accept the following account instead: a desire is welfare-relevant if and only if and because something about its object attracts, or appeals to, the subject who has the desire. (shrink)

Erken modern Avrupa'nın seçkin bir tarihçisi olarak uzun kariyerine dayanan John Miles Headley, yakın zamanda bakışlarını Avrupa'nın daha geniş dünyadaki etkisine çevirdi. “Dünyanın Avrupalılaşması” adlı kitabında Headley, Avrupa değerlerinin - özellikle insan hakları ve demokrasinin - benzersizliği konusunda ısrarcı bir açıklama yapıyor ve bu değerlerin Avrupa'nın daha geniş dünyaya en değerli armağanları olduğunu savunuyor. Avrupa halklarının dikkate değer entelektüel ve kültürel başarılarını küçültmeye çalışmadan, bu sunum Avrupa ve daha geniş dünya arasındaki ilişkilere daha incelikli bir bakış açısı önerecektir. İnsan hakları (...) ve demokrasi, farklı zamanlarda farklı bağlamlarda farklı insanlar için farklı şeyler ifade eder ve aslında Avrupa dışındaki toplumlarda her ikisinin de sayısız ifadesi vardır. Dahası, Avrupalı insan hakları ve demokrasi teorisyenleri Avrupa'nın ötesindeki toplumlardan da etkilendiler. Bu bağlamda dünyanın Avrupalılaşmasının ikna edici bir fikir olması, ancak Avrupa'nın önceden küreselleşmesi sebebiyle mümkündür. (shrink)

A notable feature of paradox is recognition that seemingly contradictory terms are inextricably intertwined and interrelated—holding out the hope that something new can be learned from the cognitive tension contained within. Aram has characterized the central concern of the business and society field as the paradox of interdependent relations. Our study argues that this and related paradoxes can be addressed by engaging with others and trying to gain shared insight via an interactive, developmental, exploratory sensemaking process that can inform the (...) governance of stakeholder networks. We advocate multistakeholder learning dialogues (MSLDs) as a means for both scholars and practitioners to construct meanings that can guide joint efforts to cope with messy problems that help shape complex, paradoxical relationships within stakeholder networks. (shrink)

We take it that Brandom’s sense of the geography is that our way of proceeding is more or less the first and his is more or less the second. But we think this way of describing the situation is both unclear and misleading, and we want to have this out right at the start. Our problem is that we don’t know what “you start with” means either in formulations like “you start with the content of words and proceed to the (...) content of sentences” or in formulations like “you start with the content of sentences and you proceed to the content of words.” Brandom’s official view seems to be that he’s talking about explanatory priorities (see the preceding quote); but we think that can’t really be what he has in mind, and we can’t find any alternative interpretation that seems plausible. Speaking just for ourselves, we’re inclined towards a relatively pragmatic view of explanation; what explanation we should “start with” depends, inter alia, on what it’s an explanation of and whom it’s an explanation for. But, in any case, we would have thought that explanatory priority is of more than heuristic interest only if it reflects a priority of some other kind: ontological, semantical, psychological, or whatever. In talking about what one “starts with”, Brandom must be claiming more than. (shrink)

The class of geometric surgical theories is examined. The main theorem is that every stable theory that is interpretable in a geometric surgical theory is superstable of finite U-rank.

In the main body of colleges and universities, the effect of college teaching psychology management is an important standard to test the quality of college teaching psychology management and its effects on the development of college teaching psychology management. However, the psychology management system used by traditional colleges and universities is challenging to meet the needs of the innovation of the new talent training model of higher vocational education. The construction of the new micro-level teaching organization inevitably requires the psychology (...) management practice, structure, process, and technology at the medium and macro-levels to adapt to it. However, there are many mismatches in Higher Vocational Colleges’ internal and external administrative systems in China, such as low administrative efficiency, generalization of administrative power, low degree of specialization in administrative psychology management, and unreasonable administrative and organizational structure. This paper innovates the psychology management of colleges and universities reforms in combination with the characteristics of the digital age. Based on the collaborative innovation theory of colleges and universities, this paper puts forward the collaborative psychology management innovation network model of colleges and universities. The model combines the psychology management theory with the practical research of collaborative innovation in colleges and universities, expands the application and research field of innovation network theory, constructs the evaluation index system of students’ satisfaction in teaching psychology management in colleges and universities, and discusses it through reading and consulting materials and communication with teachers and students. A questionnaire of college teaching psychology management based on student satisfaction is formed. The experiment shows that teaching satisfaction is improved by nearly 31% compared with before innovation and reform. It can initially get the effect of innovation and reform, meet students’ needs, and promote the improvement of teaching psychology management quality. (shrink)

Coherence in conversations and in texts can be partially characterized by a set of coherence relations, motivated ultimately by the speaker's or writer's need to be understood. In this paper, formal definitions are given for several coherence relations, based on the operations of an inference system; that is, the relations between successive portions of a discourse are characterized in terms of the inferences that can be drawn from each. In analyzing a discourse, it is frequently the case that we would (...) recognize it as coherent, in that it would satisfy the formal definition of some coherence relation, if only we could assume certain noun phrases to be coreferential. In such cases, we will simply assume the identity of the entities referred to, in what might be called a “petty conversational implicature,” thereby solving the coherence and coreference problems simultaneously. Three examples of different kinds of reference problems are presented. In each, it is shown how the coherence of the discourse can be recognized, and how the reference problems are solved, almost as a by‐product, by means of these petty conversational implicatures. (shrink)

Using Hofstede's culture theory (1980, 2001 Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting students. The results indicate that Canadian accounting (...) students' formulation of an intention to act on a particular ethical dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into the three levels of ethical reasoning identified by Kohlberg's (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation) theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism, and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students. (shrink)