This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.

This study examines whether sanctions imposed by the China Securities Regulatory Commission against individual auditors result in greater auditor conservatism. Using a difference-in-differences research design, we find that clients of sanctioned individual auditors have lower discretionary accruals in the post-sanction period than in the pre-sanction period when compared to a matched control group of clients audited by individual auditors who were not sanctioned. Our findings suggest that sanctions imposed by the CSRC on individual auditors can lead to improvements in audit (...) quality by increasing the conservatism of the sanctioned auditors. That is, individual auditors are more likely to resist their clients’ income-increasing accounting manipulations after being sanctioned by the CSRC. (shrink)

Darwinism consists of two parts: a phylogenesis of biological species (ours included) and the claim that the primary mechanism of the evolution of phenotypes is natural selection. I assume that Darwin’s account of phylogeny is essentially correct; attention is directed to the theory of natural selection. I claim that Darwin’s account of evolution by natural selection cannot be sustained. The basic problem is that, according to the consensus view, evolution consists in changes of the distribution of phenotypic traits in populations (...) of organisms. An evolutionary theory must therefore explicate not just the notion of organisms being selected, but also the notion of organisms being selected for their phenotypic traits. I argue that that there is no way for a theory of natural selection to do so, and that Darwin’s assumption to the contrary was likely the consequence of placing too much weight on the analogy between natural selection and artificial selection. The paper ends with the suggestion that selectionist explanations, insofar as they are convincing, are best construed as post hoc historical narratives: natural history rather than biology. (shrink)

The paper explores the distinction between two doctrines, both of which inform theory construction in much of modern cognitive psychology: the representational theory of mind and the computational theory of mind. According to the former, propositional attitudes are to be construed as relations that organisms bear to mental representations. According to the latter, mental processes have access only to formal (nonsemantic) properties of the mental representations over which they are defined.The following claims are defended: (1) That the traditional dispute between (...) “rational” and “naturalistic” psychology is plausibly viewed as an argument about the status of the computational theory of mind. Rational psychologists accept a formality condition on the specification of mental processes; naturalists do not. (2) That to accept the formality condition is to endorse a version of methodological solipsism. (3) That the acceptance of some such condition is warranted, at least for that part of psychology which concerns itself with theories of the mental causation of behavior. This is because: (4) such theories require nontransparent taxonomies of mental states; and (5) nontransparent taxonomies individuate mental states without reference to their semantic properties. Equivalently, (6) nontransparent taxonomies respect the way that the organism represents the object of its propositional attitudes toitself, and it is this representation which functions in the causation of behavior.The final section of the paper considers the prospect for a naturalistic psychology: one which defines its generalizations over relations between mental representations and their environmental causes, thus seeking to account for the semantic properties of propositional attitudes. Two related arguments are proposed, both leading to the conclusion that no such research strategy is likely to prove fruitful. (shrink)

Giving Voice to Values, under the leadership of Mary Gentile, has fundamentally changed the way business ethics and values-driven leadership is taught and discussed in academic and corporate settings worldwide. This book shifts attention to the future of Giving Voice to Values (GVV) and provides thought-pieces from practitioners and leading experts in business ethics and the professions on the possibilities for sustaining its growth and success. These include the creation of new teaching materials, reaching different audiences, and expanding the ways (...) in which Giving Voice to Values is making a difference in classrooms and the workplace and acting as a catalyst for organizational and societal change. The book closes with a reflective chapter by Mary Gentile, looking back at where GVV has been and looking ahead to where GVV might go. (shrink)

Nationalism was a driving, moving spirit in the nineteenth-century Germany of Friedrich Schleiermacher. Jerry F. Dawson, through his thoughtful and well-wrought study of Friedrich Schleiermacher, provides an insight into contemporary nationalistic movements and the people who have a part in them. Schleiermacher, a prominent theologian and educator, was also a leading contributor to the tide of nationalism which swept Germany during the Napoleonic era. Dawson does not present Schleiermacher as an archetype for nationalists, but rather as an example of (...) one man who was willing to sacrifice everything for the good of the nation. Examining the influence of Pietism, rationalism, and romanticism on Schleiermacher, the author explains the origins of his subject's nationalistic activities and traces the evolution of his patriotic point of view. Dawson depicts the development of Schleiermacher's patriotism from Prussian particularism to German nationalism—an allegiance to an idealized Germany unified in religion, language, folkways. He describes the diverse approaches utilized by Schleiermacher to achieve a patriotic awakening among his countrymen: "…he preached nationalistic sermons; he delivered scholarly lectures; he repeatedly risked his life on dangerous missions which would help free Germany from France; he used his journalistic talents to try to stimulate the national consciousness of the German people; and he even served in the government of Prussia in an attempt to reconstruct the educational system so that nationalism might be advanced.". (shrink)

Until the end of the early 1970s, from a history of economic thought perspective, the mainstream in economics was pluralist, but once neoclassical economics became totally dominant it claimed the mainstream as its own. Since then, alternative views and schools of economics increasingly became minorities in the discipline and were considered heterodox. This book is in honour of John Edward King who has an impressive publication record in the area of economic theory with specific interest in how economic thought in (...) the past shapes current economic theory and enforces certain paths of economic policy and economic development. This book is divided into five themes based on King s interests. The first theme looks at the challenge in trying to reclaim pluralism in economics. The second faces head-on the direct collision of mainstream economics with history of economic thought and heterodox economics. The third addresses classical economic ideas, their central influence in the past and how they can still primarily guide modern pluralist economics. The fourth examines Post Keynesian and Kaleckian economics with a view to providing a more coherent and extensive branch of heterodox economics. The final theme critiques the policy of neoliberalism that has entrenched itself in capitalist economies which have led to financial, industrial, labour, and behavioural/consumerist crises. This text aims to provide a clear path for pluralism to serve the economics discipline as its standard bearer, and to no longer be merely a heterodox challenge to the mainstream. This book is of interest to those who study history of economic thought, political economy and heterodox economics. ". (shrink)

Learning to live mindfully moment by moment by moment... lifelong educator and mindfulness pioneer Jerry Braza is the ideal companion on the path to more abundant living. Follow his lead as he lays the foundation for a more peaceful and productive life. Applying mindful practices to our daily lives enhances our personal relationships, happiness, health, and well-being. Are you living for this moment or the next? Practicing Mindfulness opens the way to a more engaged existence in the here and (...) now."--Back cover. (shrink)

The factual premise: A clinical trial takes place, with results suggesting that a new treatment is better than standard care for a particular medical problem. One large group of physicians—call the...

为展示中国当代文艺学理论的总体实力和水平，集中体现当代中国文艺理论家的理论观点，供读者学习、研究，我社策划出版一套丛书，内容为中国当代文艺学大家的代表性理论思想及研究文章，以期对文艺学思想的创造性成果 进行总结，对文艺学的理论价值进行建构。本丛书共十册，拟于2019年整套推出。选定人员也是在这方面有突出成就的专家、学者，有钱谷融、童庆炳、徐中玉、钱中文、王元骧、陆贵山、李衍柱、孙绍振、刘再复和陈伯海 10人。.

"Faith Made Real" provides an authentic look at what the abstract truths of God look like in the living-faith experiences of his people. It models an awareness of and tuning in to God s work of transformation in our own lives. Stories are edited and organized into weekly topics, examining the challenging and inspiring evidence of God s providence, faithfulness, and calling on the lives of His people. In our current culture, with reality TV shows depicting an every man for (...) himself ethos, the life-changing stories in this book portray a very different model of God-transformed community. ". (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)

The Competitive Buddha is about mastery, leadership, and spirituality. Learn what you need to keep, what you need to discard, and what you need to add to your mental, emotional, and spiritual skill set as an athlete, coach, leader, parent, CEO, or any other performer in life. Understand how Buddhism can help you to be better prepared for sports and life, and how sports and life can teach you about Buddhism. Discover how people from all parts of the world have (...) brought together the Buddha and athletics for greater fun, enjoyment, and pleasure during their performances. Dr. Lynch is an avid runner and biker and he has coached athletes at the high school and AAU level. He earned his doctorate in psychology at Penn State University and has done extensive post-doctoral work in the area of philosophy, Taoist and Buddhist thought, comparative religions, leadership development, and performance enhancement. Dr. Jerry Lynch demonstrates how certain timeless core Buddha values inspire you to embrace and navigate unchartered waters and understand the Buddha-mind and the Kobe Bryant Mamba Mentality. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Sextus, Montaigne, Hume: Pyrrhonizers by Brian C. RibeiroJerry GreenRIBEIRO, Brian C. Sextus, Montaigne, Hume: Pyrrhonizers. Leiden: Brill, 2021. ix + 165 pp. Cloth, $145.00; eBook, $149.00As the title suggests, this short, engaging work explores a continuity between three major thinkers in the Western skeptical tradition. The label "Pyrrhonizers" is well chosen: What draws Sextus Empiricus, Montaigne, and Hume together is a set of attitudes about the limits of (...) reason and the value of constant inquiry. These thinkers are united not by commitment to a set of propositions that would group them together in some kind of static philosophical school but, rather, by a kind of pessimism about rationality's power. Ribeiro uses these figures to prompt a thought-provoking inversion of a traditional challenge to skepticism: Not only is it possible for a skeptic to live his skepticism, it is also unexpectedly easy to do so, because rationality has a surprisingly weak hold on us. This means that we can continue to be skeptics even when we cannot bring ourselves to believe or reject dogmatic claims, so long as we continue to pyrrhonize.Chapter 1 is a defense of the psychological reality of epistemic akrasia, a phenomenon by which an epistemic agent fails to form beliefs governed by the evidence she takes herself to have (analogous to the more familiar weakness of will in moral psychology). In particular, Ribeiro focuses on skeptical cases where one takes oneself to have sufficient reason to suspend judgment regarding p but nevertheless persists in believing that p. This chapter engages with contemporary literature in epistemology that [End Page 158] denies the possibility of epistemic akrasia; Ribeiro points to real cases of the phenomenon to show that it is an actual occurrence in human psychology.Chapter 2 surveys the three eponymous subjects of the book, arguing that Sextus, Montaigne, and Hume are engaged in a single, historically continuous project regarding epistemic agency and human reason-responsiveness. Whatever differences these three figures may have, each is interested in probing the boundaries of belief, looking for the borders of rationality where our beliefs persist even in the face of evidence or arguments against them.Chapter 3 looks more closely at the version of Pyrrhonian skepticism found in Sextus Empiricus. Ribeiro argues that Sextus saw global suspension of belief as an ethical ideal conducive to tranquility and hence eudaimonia. Comparable to the Stoic moral sage, this ideal may not be fully realizable in actual life, but one can nevertheless make progress toward this ideal. Crucially, this progress is compatible with intractable beliefs about which suspension of judgment is difficult or fleeting: Even if one cannot globally suspend judgment about all matters at once, one can still become increasingly more tranquil as one develops the ability to suspend judgment more successfully over time.Chapter 4 transitions to Montaigne's Essays. Ribeiro devotes the bulk of the chapter to showing that Montaigne was explicitly influenced by ancient Pyrrhonian skepticism (via both Sextus and Cicero). The most important point, however, is that Montaigne exemplifies the Pyrrhonian project in his constant revisions to his Essays throughout his life, modeling the zetetic approach of perpetual investigation. Montaigne's chief contribution to this project is to redirect it away from the dogmatic disputes over unclear matters that we see among the ancient skeptics, and toward continual autobiographical self-reflection.Chapter 5 pauses the historical focus of the previous chapters, to return to the topic of human rationality. This chapter uses a Humean observation of the power of custom or habit compared to reason to argue that human rational self-control is surprisingly weak. Similar to the worry about epistemic akrasia discussed in chapter 1, here Ribeiro uses the plausibility of certain skeptical arguments to suggest that we may lack the ability to form beliefs even when we take the arguments supporting those beliefs to be persuasive.Chapters 6 and 7 return to a historical focus, this time concentrating on Hume. Drawing on the work of Karánn Durland, chapter 6 argues that there is an irresolvable tension across Hume's works: In some places Hume endorses naturalism, in others skepticism. Ribeiro takes this to be further evidence for... (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, ...

Preface 1 Introduction: The Persistence of the Attitudes 2 Individualism and Supervenience 3 Meaning Holism 4 Meaning and the World Order Epilogue Creation Myth Appendix Why There Still Has to be a Language of Thought Notes References Author Index.

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)

I propose and argue for an account of humility in Zhuangzi, which I call perspectival humility. In the opening of the article, I will present a view of humility found in pre-Qin Confucian texts; then, I will explain the idea of Zhuangist humility, which provides a contrast to Confucian humility. Zhuang Zhou does not think that any ideas of right and wrong can be absolutely correct. People must see that their beliefs may not be absolutely correct, and should always consider (...) alternative perspectives. Those who recognise the limitations of their perspective are led to perspectival humility. Moreover, perspectival humility encourages people to learn extensively and to harmonise the differences between other perspectives. The Zhuangist approach takes various perspectives into account and is an inclusive notion of humility that prompts people to appreciate different ways of life, engages in harmonious social relationships, and preserves cultural diversity. (shrink)

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)

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)

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)

Cross-sector relationship building is an important strategy in corporate social responsibility initiatives, and communicating cross-sector relationships on social media can help raise the visibility of collaborative relationships. A noticeable gap in the literature is how social media enables and constrains the formation patterns of cross-sector connections. To understand how businesses communicate their relationships with government agencies and nonprofits about social issues on social media, we propose a theoretical framework that centers public attention as a critical resource and considers different sectors' (...) interests in the COVID-19 issue. We tested this framework with a nationally representative sample of 1,980 organizations on Twitter. The analysis reveals that the increase in public attention to the COVID-19 issue was accompanied by a greater likelihood of cross-sector ties. Specifically, firms severely affected by COVID-19 were more likely to build ties with government agencies, and the increase in public attention also drove firms to build more ties with nonprofits, especially advocacy nonprofits. Our findings suggest managers of social media communication should observe the volatile public attention and design communicative strategies accordingly. (shrink)

The renowned philosopher Jerry Fodor, a leading figure in the study of the mind for more than twenty years, presents a strikingly original theory on the basic constituents of thought. He suggests that the heart of cognitive science is its theory of concepts, and that cognitive scientists have gone badly wrong in many areas because their assumptions about concepts have been mistaken. Fodor argues compellingly for an atomistic theory of concepts, deals out witty and pugnacious demolitions of rival theories, (...) and suggests that future work on human cognition should build upon new foundations. This lively, conversational, and superbly accessible book is the first volume in the Oxford Cognitive Science Series, where the best original work in this field will be presented to a broad readership. Concepts will fascinate anyone interested in contemporary work on mind and language. Cognitive science will never be the same again. (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)

Ben shu de zhu yao nei rong shi chan shu zhe xue de te shu de li lun xing zhi he du te de huo dong fang shi,Bing tong guo ju ti lun zheng zhe xue dui gou cheng si xiang de ji ben xin nian,Ji ben luo ji,Ji ben fang shi,Ji ben guan nian,Zhe xue li nian de qian ti pi pan,Zhan xian zhe xue fa zhan de zi wo pi pan de huo li he yong bu ku jie (...) de li lun kong jian. (shrink)

Introduction: Something on the State of the Art 1 I. Functionalism and Realism 1. Operationalism and Ordinary Language 35 2. The Appeal to Tacit Knowledge in Psychological Explanations 63 3. What Psychological States are Not 79 4. Three Cheers for Propositional Attitudes 100 II. Reduction and Unity of Science 5. Special Sciences 127 6. Computation and Reduction 146 III. Intensionality and Mental Representation 7. Propositional Attitudes 177 8. Tom Swift and His Procedural Grandmother 204 9. Methodological Solipsism Considered as a (...) Research Strategy in Cognitive Psychology 225 IV. Nativism 10. The Present Status of the Innateness Controversy 257 Notes 317. (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.

Counter to the popular impression that Adam Smith was a champion of selfishness and greed, Jerry Muller shows that the Inquiry into the Nature and Causes of the Wealth of Nations maintained that markets served to promote the well-being of ...

At a time when the label "conservative" is indiscriminately applied to fundamentalists, populists, libertarians, fascists, and the advocates of one or another orthodoxy, this volume offers a nuanced and historically informed presentation of ...

This volume is a collection of original contributions about the core knowledge in fundamental domains. It includes work on naive physics, such as formal specifications of intuitive theories of spatial relations, time causality, substance and physical objects, and on naive psychology.

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)

One of the most notable aspects of Fodor's work is that it articulates features not only of speculative cognitive architectures but also of current research in ...