Being and Time, by Martin Heidegger, has had a direct impact on philosophers, artists, writers, and filmmakers. This guide takes readers through the book, section by section, idea by idea. It provides a much-needed and jargon-free introduction to this key text.

Artificial intelligence (AI), large language models (LLMs), such as Open AI’s ChatGPT, have a remarkable ability to process and generate human language but have also raised complex and novel ethica...

As bibliographical classification of published journal items affects the denominator in this equation, we investigated how the numerator and denominator of the impact factor equation were generated for representative journals in two categories of the Journal Citation Reports. We performed a full text search of the 1st-ranked journal in 2004 JCR category “Medicine, General and Internal” and 61st-ranked journal, 1st-ranked journal in category “Multidisciplinary Sciences” and journal with a relative rank of CMJ. Large journals published more items categorized (...) by Web of Science as non-research items : 63% out of total 5,193 items in Nature and 81% out of 3,540 items in NEJM, compared with 31% out of 283 items in CMJ and only 2 out of 126 items in AABC. Some items classified by WoS as non-original contained original research data. These items received a significant number of citations: 6.9% of total citations in Nature, 14.7% in NEJM and 18.5% in CMJ. IF decreased for all journals when only items presenting original research and citations to them were used for IF calculation. Regardless of the journal’s size or discipline, publication of non-original research and its classification by the bibliographical database have an effect on both numerator and denominator of the IF equation. (shrink)

This article examines the expansion of agrofuels in the Americas and the ecological impacts associated with the technologies used in the production of large-scale monocultures of corn and soybeans. In addition to deforestation and displacement of lands devoted to food crops due to expansion of agrofuels, the massive use of transgenic crops and agrochemical inputs, mainly fertilizers and herbicides used in the production of agrofuels, pose grave environmental problems.

Many cognitive accounts of emotional processing assume that emotions have representational content that can be influenced by beliefs and desires. It is generally thought that emotions also have non-cognitive, affective components, including valence and arousal. To clarify the impact of cognition on these affective components we asked participants to rate sentences along cognitive and affective dimensions. For the former case, participants rated the believability of the material. For the latter case, they provided valence and arousal ratings. Across two experiments, (...) we show that valence and arousal are differently influenced by beliefs, suggesting that these two largely independent affective components of emotion differ in their cognitive penetrability. While both components depended upon overall comprehension of sentence meaning, only valence was influenced by the consistency of the sentences with participants’ beliefs (i.e., whether it was believable or unbelievable). We discuss the implications of these findings for understanding cognition–emotion relationships. (shrink)

Codes of ethics exist in many, if not the majority, of all large U.S. companies today. But how the impact of these written codes affect managerial attitudes and behavior is still not clearly documented or explained. This study takes a step in that direction by proposing that attention should shift from the codes themselves as the sources of ethical behavior to the persons whose behavior is the focus of these codes. In particular, this study investigates the role of (...) code familiarity as a factor impacting the influence of an ethics code on manager behavior. Data collected from 286 executives from companies in the direct selling industry are used to test hypotheses (1) that the perceived usefulness of ethics codes is positively related to the degree of familiarity with the code, and (2) that ethical climate as assessed by managers is positively related to the code''s perceived usefulness. Both hypotheses are supported, and their implications and further research directions are discussed. (shrink)

Filmmakers use continuity editing to engender a sense of situational continuity or discontinuity at editing boundaries. The goal of this study was to assess the impact of continuity editing on how people perceive the structure of events in a narrative film and to identify brain networks that are associated with the processing of different types of continuity editing boundaries. Participants viewed a commercially produced film and segmented it into meaningful events, while brain activity was recorded with functional magnetic resonance (...) imaging (MRI). We identified three degrees of continuity that can occur at editing locations: edits that are continuous in space, time, and action; edits that are discontinuous in space or time but continuous in action; and edits that are discontinuous in action as well as space or time. Discontinuities in action had the biggest impact on behavioral event segmentation, and discontinuities in space and time had minor effects. Edits were associated with large transient increases in early visual areas. Spatial-temporal changes and action changes produced strikingly different patterns of transient change, and they provided evidence that specialized mechanisms in higher order perceptual processing regions are engaged to maintain continuity of action in the face of spatiotemporal discontinuities. These results suggest that commercial film editing is shaped to support the comprehension of meaningful events that bridge breaks in low-level visual continuity, and even breaks in continuity of spatial and temporal location. (shrink)

Origin of the Yellowstone hotspot & Columbia River Basalts has remained uncertain until now. Here, we present evidence of meteorite impact origin. The hotspot is shallow, only 200 km deep, invalidating a theory of mantle plume origin. The hotspot track runs from the Yellowstone National Park in NW Wyoming to the volcanic Modoc Plateau in NE California. We present evidence of apparent remnants of an impact crater existing in the Modoc, a large multi-ring structure at least 160 (...) km diameter. Much of the complex crater has become obliterated by later Cascadia and Sierra orogenies. The crater has a tall 4,100 foot central uplift cone, locally known as Chalk Mountain, consisting of diatomaceous earth, presumably the rebound cone of a meteorite impact. This falsifies a theoretical prohibition of cosmic impact volcanism. Based on recent insights into explosive volcanism a plausible mechanism is proposed for how meteorite impacts can lead to resurgent calderas of the Yellowstone type, & of apparent LIP origin from thin crust ET impacts, invalidating theoretical constructs of mantle plumes. We mention chaotic terrains, including plutons, arising antipodal to impacts. (shrink)

Future population growth is uncertain and matters for climate policy: higher growth entails more emissions and means more people will be vulnerable to climate-related impacts. We show that how future population is valued importantly determines mitigation decisions. Using the Dynamic Integrated Climate-Economy model, we explore two approaches to valuing population: a discounted version of total utilitarianism (TU), which considers total wellbeing and is standard in social cost of carbon dioxide (SCC) models, and of average utilitarianism (AU), which ignores population size (...) and sums only each time period’s discounted average wellbeing. Under both approaches, as population increases the SCC increases, but optimal peak temperature decreases. The effect is larger under TU, because it responds to the fact that a larger population means climate change hurts more people: for example, in 2025, assuming the United Nations (UN)-high rather than UN-low population scenario entails an increase in the SCC of 85% under TU vs. 5% under AU. The difference in the SCC between the two population scenarios under TU is comparable to commonly debated decisions regarding time discounting. Additionally, we estimate the avoided mitigation costs implied by plausible reductions in population growth, finding that large near-term savings ($billions annually) occur under TU; savings under AU emerge in the more distant future. These savings are larger than spending shortfalls for human development policies that may lower fertility. Finally, we show that whether lowering population growth entails overall improvements in wellbeing—rather than merely cost savings—again depends on the ethical approach to valuing population. (shrink)

We investigate the impact of perceived greenwashing on customer satisfaction. Unlike prior research that largely examines customer perceptions associated with irresponsible behavior, we focus on cases where firms overcommit and/or do not deliver on promised socially responsible actions. We theorize that this type of greenwashing is associated with lower customer satisfaction because customers perceive greenwashing through the lens of corporate hypocrisy. Using data from the American Customer Satisfaction Index (ACSI) for U.S. companies during the period 2008–2016, we document a (...) negative link between perceived greenwashing related to green product innovation (GPI) and the ACSI index. We demonstrate that this effect is primarily triggered by corporate policies exceeding the corresponding implementation actions and not by lower levels of implementation. We also show that a firm’s capability reputation mitigates the negative effect of greenwashing on customer satisfaction. Moreover, we conduct an experiment and provide evidence confirming that GPI greenwashing is in fact perceived by customers as corporate hypocrisy. (shrink)

This study examines the social impacts of labor-related corporate social responsibility policies or corporate codes of conduct on upholding labor standards through a case study of CSR discourses and codes implementation of Reebok - a leading branded company enjoying a high-profiled image for its human rights achievement - in a large Taiwanese-invested athletic footwear factory located in South China. I find although implementation of Reebok labor-related codes has resulted in a "race to ethical and legal minimum" labor standards when (...) notoriously inhumane and seriously illegal labor rights abuses were curbed, Chinese workers were forced to work harder and faster but, earned less payment and the employee-elected trade union installed through codes implementation operated more like a "company union" rather than an autonomous workers' organization representing worker' interests. In order to explain the paradoxical effects of Reebok labor-related codes on labor standards, I argue the result is determined by both structural forces and agency-related factors embedded in industrial, national and local contexts. To put it shortly, I find the effectiveness of Reebok labor-related codes is constrained not only by unsolved tension between Reebok's impetus for profit maximization and commitment to workers' human rights, but also by hard-nosed competition realities at marketplace, and Chinese government's insufficient protection of labor rights. Despite drawing merely from a single case study, these findings illuminate key determinants inhibiting the effectiveness of labor-related CSR policies or codes in upholding labor standards, and hence two possible way-outs of the deadlock: sharing cost for improving labor standards among key players in global supply chain; and combining regulatory power of voluntary codes and compulsory state legislations. (shrink)

The aim of this study was to identify the obstacles facing the application of knowledge management and its impact on performance at Palestine Technical University-Kadoorei from the point of view of employees and to detect the differences between the average views of the study sample on the subject of the study according to some variables such as (gender, nature of work, Education Level, specialization, years of experience). The study followed the descriptive analytical method and the questionnaire as a tool (...) for study. It was distributed to 74 employees. After the questionnaire was distributed, the data was collected and coded and entered into the computer and processed statistically using the SPSS program. The study found that the percentage of approval of the obstacles to the application of knowledge management at Palestine Technical University-Kadoorei differed between few and large, and the relative weight of the axis was complete (68.2). The degree of awareness of the workers of the reality of performance excellence at the University of Palestine Technical-Kadoorei was between medium and very large. There is an impact of the constraints of the application of knowledge management on performance excellence at Palestine Technical University-Kadoorei. In light of the results of the previous study, the researchers recommended that the importance of knowledge management should be taken into account in order to raise the university's reputation and reputation at home and abroad and improve its services to students and the local community. And to promote the exchange of experiences and knowledge with local, regional and international universities in order to enhance the knowledge and preserve it and provide modern and sophisticated scientific techniques and use them in administrative and academic work at the university. (shrink)

The present paper reports the results of a vignette- and questionnaire-based research project investigating the influence of Moral Intensity (MI) on decision making in a New Zealand business context. The use of a relatively sensitive research design yielded results showing that – in contrast to previous research – objective manipulations, as well as subjective perceptions, of three of the six MI components were of particular importance in accounting for a comparatively large proportion of the variation in four outcome variables. (...) There were no interactions of appreciable magnitude between MI components, or variations across scenarios. Also, no support was found for a reliable multi-dimensional structure of perceptions of Moral Intensity. Implications of the findings are discussed. (shrink)

We examined a largely ignored but imperative dimension of safety literature by testing the impact of ethical leadership style on organizational safety performance. We also tested dual mediating paths of safety culture and safety consciousness in the relationship between ethical leadership style and organizational safety consciousness. Data were collected from a large public sector telecom company in Pakistan. Confirmatory factor analysis was used to assess the reliability and validity of the study scales and model fit. Preacher and Hayes’s (...) macro of mediation was employed to test the direct and indirect paths proposed in the study. The findings suggest that ethical leadership has a positive impact on organizational safety performance. Partial mediating roles of safety culture and safety consciousness were also found between the dependent and independent variables. Theoretical and practical implications are discussed. (shrink)

The study of human behavior is severely hampered by logistical problems, ethical and legal constraints, and funding shortfalls. However, the biggest difficulty of conducting social and behavioral research is the extraordinary complexity of the study phenomena. In this article, we review the impact of complexity on research design, hypothesis testing, measurement, data analyses, reproducibility, and the communication of findings in psychological science. The systematic investigation of the world often requires different approaches because of the variability in complexity. Confirmatory testing, (...) multi-factorial designs, survey methods, large samples, and modeling are frequently needed to study complex social and behavioral topics. Complexity impedes the measurement of general constructs, the reproducibility of results and scientific reporting, and the general rigor of research. Many of the benchmarks established by classic work in physical science are not attainable in studies of more complex phenomena. Consequently, the standards used to evaluate scientific research should be tethered to the complexity of the study topic. (shrink)

Tourism, as an industry, has become one of the most dynamic sectors of the world economy these days and has specific features that are different from other industries. In the tourism industry, production and consumption points occur spatially at the same time. In addition, the tourism industry contributes to the economic growth of developed regions and can simultaneously distribute the wealth created geographically. It is notable that the coronavirus disease 2019 (COVID-19) pandemic has caused many challenges in the tourism industry (...) regarding the presence of tourists in tourism centres and the closing of all tourism service chains, including food, entertainment, transportation and travel services worldwide. Tourism-related businesses, which are considered as invisible export and one of the engines of development and occupation, have been rendered obsolete. In other words, the businesses, as well as multiple units and activities in the related chain, have been damaged and employees of this industry have lost their jobs. This has led to the recession and regressive course of the developing and large industry of tourism in the world. It is worth noting that the tourism industry includes various sections, the most important of which is religious tourism. All religions in the world have different religious places, works, traditions and customs, which have become amongst the most important tourist attractions. Meanwhile, Muslims and the religion of Islam play a significant role in this branch of tourism. The Hajj, pilgrimage to holy places and the existence of mourning ceremonies or religious celebrations of Muslims are amongst the largest religious tourism events in the world. Given the importance of this issue, the present study aimed to evaluate the impact of the COVID-19 pandemic on religious tourism in Iraq in 2021. This field study was conducted on 4500 Muslim managers and staff of restaurants, hotels, grocery stores, clothing stores and souvenir shops around the holy shrines of imams and religious places in Karbala, Najaf, Kufa, Samarra and Kazemi. According to the results, the tourism of Iraq, which is mainly limited to Muslim religious sites in several major Iraqi cities, has also seen a decline in the number of religious tourists. The negative effects of COVID-19 on religious tourism have also been proved statistically by the Statistical Package for the Social Sciences (SPSS), as µ ≥ 3 has been counted in all indices.Contribution: Our findings offered new insights into the impact of COVID-19 on tourism, based on statistical analysis. In this study, the authors showed how COVID-19 affects various aspects of religious tourism, which has not been addressed in previous researches. (shrink)

In most European countries, the first wave of the COVID-19 pandemic led to the imposition of physical distancing rules, resulting in a drastic and sudden reduction of real-life social interactions. Even people not directly affected by the virus itself were impacted in their physical and/or mental health, as well as in their financial security, by governmental lockdown measures. We investigated whether the combination of these events had changed people's appraisal of social scenes by testing 241 participants recruited mainly in Italy, (...) Austria, and Germany in an online, preregistered study conducted about 50 days after the beginning of the COVID-19 outbreak in Europe. Images depicting individuals alone, in small groups, and in large groups were rated in terms of valence, arousal, and perceived physical distance. Pre-pandemic normative ratings were obtained from a validated database. Several self-report measures were also taken, and condensed into four factors through factor analysis. All images were rated as more arousing compared to the pre-pandemic period, and the greater the decrease in real-life physical interactions reported by participants, the higher the ratings of arousal. As expected, only images depicting large gatherings of people were rated less positively during, compared to before, the pandemic. These ratings of valence were, however, moderated by a factor that included participants' number of days in isolation, relationship closeness, and perceived COVID-19 threat. Higher scores on this factor were associated with more positive ratings of images of individuals alone and in small groups, suggesting an increased appreciation of safer social situations, such as intimate and small-group contacts. The same factor was inversely related to the perceived physical distance between individuals in images of small and large groups, suggesting an impact of lockdown measures and contagion-related worries on the representation of interpersonal space. These findings point to rapid and compelling psychological and social consequences of the lockdown measures imposed during the COVID-19 pandemic on the perception of social groups. Further studies should assess the long-term impact of such events as typical everyday life is restored. (shrink)

A large part of our daily activities involves judging the psychological value of time. This study tested a previously less explored aspect about whether people are loss averse for time – i.e. do losses of time loom larger than corresponding gains? Using comparative hedonic judgments, the impact of prospective gains versus losses of time was examined for common contexts like waiting and local travel based on suggestions by typical navigation apps. The magnitude of time was varied without an (...) explicit reference point (experiment 1) and with a clear reference without any overt consequence (experiment 2). The contextual nature of outcome along with magnitude was also manipulated (experiment 3). Prospective gains loomed as larger or equal to losses for low magnitudes while there was a trend of losses to loom larger than gains only for high magnitudes of time. These results weaken the empirical evidence for loss aversion and highlight its magnitude-dependent nature thus presenting a nuanced perspective to the affective psychology of time. (shrink)

This study examines the impact of ethical climate types (professionalism, caring, rules, instrumental, efficiency, and independence) on various facets of job satisfaction (pay, promotions, co-workers, supervisors, and work itself) in a large non-profit organization. Professionalism was the most reported and efficiency was the least reported ethical climate type in the organization. Among various facets of job satisfaction, respondents were most satisfied with their work and least satisfied with their pay. None of the climate types significantly influenced satisfaction with (...) pay. A professional climate significantly influenced satisfaction with promotions, supervisors, and work. It also significantly influenced overall job satisfaction. Those respondents who believed that their organization had caring climate were more satisfied with their supervisors. An instrumental climate had a significant negative influence on overall job satisfaction and satisfaction with promotions, co-workers, and supervisors. Rules, efficiency, and independence climate types did not significantly affect any facets of job satisfaction. (shrink)

Australia, along with other countries, has introduced New Public Management (NPM) into public sector hospitals in an effort to contain healthcare costs. NPM is associated with outsourcing of service provision, the meeting of government performance indicators, workforce flexibility and rationing of resources. This study explores the impact of rationing of staffing and other resources upon delivery of care outside of business hours. Data was collected through semistructured interviews conducted with 21 nurses working in 2 large Australian metropolitan hospitals. (...) Participants identified four strategies associated with NPM which add to workload after‐hours and impacted on the capacity to deliver nursing care. These were functional flexibility, vertical substitution of staff, meeting externally established performance indicators and outsourcing. We conclude that cost containment alongside of the meeting of performance indicators has extended work traditionally performed during business hours beyond those hours when less staffing and material resources are available. This adds to nursing workload and potentially contributes to incomplete nursing care. (shrink)

Modelling and simulations have gained a leading position in contemporary attempts to describe, explain, and quantitatively predict the human brain's operations. Computer models are highly sophisticated tools developed to achieve an integrated knowledge of the brain with the aim of overcoming the actual fragmentation resulting from different neuroscientific approaches. In this paper we investigate plausibility of simulation technologies for emulation of consciousness and the potential clinical impact of large-scale brain simulation on the assessment and care of disorders of (...) consciousness, e.g. Coma, Vegetative State/Unresponsive Wakefulness Syndrome, Minimally Conscious State.Notwithstanding their technical limitations, we suggest that simulation technologies may offer new solutions to old practical problems, particularly in clinical contexts. We take DOCs as an illustrative case, arguing that the simulation of neural correlates of consciousness is potentially useful for improving treatments of patients with DOCs. (shrink)

Taken collectively, consumer food choices have a major impact on animal lives, human lives, and the environment. But it is far from clear how to move from facts about the power of collective consumer demand to conclusions about what one ought to do as an individual consumer. In particular, even if a large-scale shift in demand away from a certain product (e.g., factory-farmed meat) would prevent grave harms or injustices, it typically does not seem that it will make (...) a difference whether one refrains from purchasing that product oneself. Most present-day food companies operate at too large a scale for a single purchase to make a difference to production decisions. If that is true, then it is not clear what point there is in refraining. This is “the problem of collective impact.” This chapter explores a range of proposals for how to solve this problem. (shrink)

This article provides the findings of a quantitative and qualitative study of participants from the prematurely cancelled Ontario Basic Income Pilot in the Hamilton region. We compare our evidence with those of other large-scale experiments from the high-income countries between 1968 and 2019 to place OBIP’s findings in the context of evidence from randomized control experiments with similar policy conditions to Ontario’s. Our study identified a small decline in labour market participation, but improvements on a variety of quality-of-life measurements. (...) We hypothesize that OBIPs comparatively positive results on general well-being can be attributed to its: i) generous benefit rates relative to social assistance rates; ii) 50 percent take back rate; and iii) unconditionality; iv) broad well-being/welfare design. (shrink)

This paper is a sequel to Tzouvaras :571–601, 2010), where a local version of ZFC, LZFC, was introduced and examined and transitive models of ZFC with properties that resemble large cardinal properties, namely Mahlo and Π11\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\Pi_1^1}$$\end{document}-indescribable models, were considered. By analogy we refer to such models as “large models”, and the properties in question as “large model properties”. Continuing here in the same spirit we consider further large (...) model properties, that resemble stronger large cardinals, namely, “elementarily embeddable”, “extendible” and “strongly extendible”, “critical” and “strongly critical”, “self-critical” and “strongly self-critical”, the definitions of which involve elementary embeddings. Each large model property ϕ gives rise to a localization axiom Locϕ saying that every set belongs to a transitive model of ZFC satisfying ϕ. The theories LZFCϕ = LZFC + Locϕ are local analogues of the theories ZFC+“there is a proper class of large cardinals ψ”, where ψ is a large cardinal property. If sext is the property of strong extendibility, it is shown that LZFCsext proves Powerset and Σ1-Collection. In order to refute V = L over LZFC, we combine the existence of strongly critical models with an axiom of different flavor, the Tall Model Axiom. V = L can also be refuted by TMA plus the axiom GC saying that “there is a greatest cardinal”, although it is not known if TMA + GC is consistent over LZFC. Finally Vopěnka’s Principle and its impact on LZFC are examined. It is shown that LZFCsext + V P proves Powerset and Replacement, i.e., ZFC is fully recovered. The same is true for some weaker variants of LZFCsext. Moreover the theories LZFCsext+V P and ZFC+V P are shown to be identical. (shrink)

This is a survey paper which discusses the impact of large cardinals on provability of the Continuum Hypothesis. It was Gödel who first suggested that perhaps “strong axioms of infinity” could decide interesting set-theoretical statements independent over ZFC, such as CH. This hope proved largely unfounded for CH—one can show that virtually all large cardinals defined so far do not affect the status of CH. It seems to be an inherent feature of large cardinals that they (...) do not determine properties of sets low in the cumulative hierarchy if such properties can be forced to hold or fail by small forcings.The paper can also be used as an introductory text on large cardinals as it defines all relevant concepts. (shrink)

Employee innovation is the cornerstone of the organization, and the motivation for employee innovative behavior largely depends on the leadership style of the leader. With the economic development of society, the traditional authoritative style of leadership can no longer adapt to the psychological characteristics of employees, who use new-era work concepts, techniques, and social rules (hereafter, new generation workers). Inclusive leadership is based on the concept of “fully inclusive and equitable” in traditional Chinese culture, and it can adapt to the (...) independent needs of new generation employees. At present, the research on the relationship between the traditional leadership style and employee innovative behavior is relatively extensive, but there is little research on the relationship between inclusive leadership style and employee innovative behavior, and this needs further exploration. This paper takes new generation employees as the sample and uses psychological capital as an intermediary variable to explore the influence of inclusive leadership style on the innovative behaviors of new generation employees. We found that inclusive leadership is significantly and positively related to new generation employees’ innovative behaviors. Theoretical and practical implications are discussed. (shrink)

The place and impact of large, elite business schools is hotly debated. Compared to such establishments, little has been written about smaller, regional, community-oriented business schools that serve and interact with their various communities at home or abroad. Focusing on one of the smaller regional business schools in the UK, and incorporating perspectives from further afield, this book seeks to redress that balance. This local focus enables a more holistic understanding of what really goes on in terms of (...) the complex relationships, practices, challenges and contexts at play in such an arena. The book, conceived throughout the Covid-19 pandemic, reverberates with a multiplicity of voices, perspectives and narratives, and reflects a process of collaborative autoethnography and critical friendship. It will be of great value to academics, students and others who are interested in optimising the benefits of regional business schools around the world. (shrink)

This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education . International Journal (Toronto, Ont.) 3 (1), 35–50) on (...) one of two conditions – i.e., strong or weak retaliation for whistle-blowing. Consistent with the results of Arnold and Ponemon (1991, Auditing: A Journal of Practice and Theory 10 , 1–15) this study found that the strength of retaliation and participants’ moral reasoning level positively affected their PBW. Unlike results reported in Arnold and Ponemon (1991, Auditing; A Journal of Practice and Theory 10 , 1–15) a significant interaction effect of moral reasoning level and retaliation on participants’ PBW was not found. However, results showed that a participant’s gender has a significant effect on the relationship between his or her moral reasoning level and PBW. These results support the need to improve ethical awareness through accounting education and to increase protection for whistle-blowing (Miceli 2004, Journal of Management Inquiry 13 , 364–366). Furthermore, many participants found it difficult to take a stand when serious wrongdoing is discovered. Therefore, policymakers must exercise caution when placing heavy reliance on whistle-blowing, especially when whistle-blower protection processes are complex and not easily accessible, and processes to facilitate whistle-blowing may vary substantially between public and private sector organizations (Scholtens, 2003, Review of the operation of the Protected Disclosures Act 2000: Report to the Minister of State Services ). (shrink)

The city of Tirana during the period of socialism (1944–1990) has been through a relatively large change in the field of construction. The motto of the time was standardization and typification in order to build quick, and to meet the needs of the population, fulfilling the demands of the market for new constructions. The quality of the constructions was very poor in terms of building materials and surface area predicted per inhabitance. Meanwhile, the predicted static parameters of the buildings (...) reveal to be in good performance. The specific area taken into consideration located in the outskirts of the inner historical ring of Tirana is characterized by constructions realized during 1965–1980. The buildings are standing using retaining walls, according to the technical construction parameters of the time. The aim of the questionnaire implementation in the neighborhood is to have better insights into the social, economic and inhabitance behavior within the neighborhood. It is going to be analyzed their lifestyle, pollution in the area, their level of satisfaction, the actual conditions of the buildings, electricity consumption, water consumption, heating and cooling instruments, ventilation habits, etc. The results showed that the level of loyalty to the buildings is high, although the building physical conditions are very poor and their level of satisfaction living in the neighborhood is above average. Their level of satisfaction considers more the location of the neighborhood than the physical conditions of the buildings. The inhabitance agreed with a hypothetic thermal performance improvement of their buildings although sometimes the additional surface is required as the main priority and as a very important quality of life parameter. (shrink)

A wide range of countries decided to go into lockdown to contain the coronavirus disease (COVID-19) pandemic of 2020, a setting separating people and restricting their movements. We investigated how musicians dealt with this sudden restriction in mobility. Responses of 234 people were collected. The majority of respondents (95%) resided in Belgium or the Netherlands. Results indicated a decrease of 79% of live music making in social settings during lockdown compared with before lockdown. In contrast, an increase of 264% was (...) demonstrated for online joint music making. However, results showed that most respondents were largely or even completely unaccustomed with specialized platforms for online joint music making (e.g., JamKazam, Jamulus). Respondents reported to mostly use well-known video-conferencing platforms such as Zoom and Skype when playing together virtually. However, when such video-conferencing platforms were used, they were often not employed for synchronized playing and were generally reported to insufficiently deal with latency issues. Furthermore, respondents depending on music making as their main source of income explored online real-time methods significantly more than those relying on other income sources. Results also demonstrated an increase of 93% in the use of alternative remote joint music-making methods (e.g., recording parts separately and subsequently circulating these digital recordings). All in all, results of this study provide a more in-depth view on joint music making during the first weeks of lockdown induced by the COVID-19 pandemic of 2020, and demonstrate users’ perceptions of performance and usability of online real-time platforms as well as alternative methods for musical interaction. (shrink)

Philosophy, in its traditional guise, addresses questions where experimental science has not yet nailed down plausible explanatory theories. Thus, the ancient Greeks pondered the nature of life, the sun, and tides, but also how we learn and make decisions. The history of science can be seen as a gradual process whereby speculative philosophy cedes intellectual space to increasingly wellgrounded experimental disciplines—first astronomy, but followed by physics, chemistry, geology, biology, archaeology, and more recently, ethology, psychology, and neuroscience. Science now encompasses plausible (...) theories in many domains, including large-scale theories about the cosmos, life, matter, and energy. The mind’s turn has now come. The classical ‘‘mind’’ questions center on free will, the self, consciousness, how thoughts can have meaning and ‘‘aboutness,’’ and how we learn and use knowledge. All these matters interlace with questions about morality: where values come from, the roles of reason and emotion in choice, and the wherefore of responsibility and punishment. The vintage mind/body problem is a legacy of Descartes: if the mind is a completely nonphysical substance, as he thought, how can it interact causally with the physical brain? Since the weight of evidence indicates that mental processes actually are processes of the brain, Descartes’ problem has disappeared. The classical mind/ body problem has been replaced with a range of questions: what brain mechanisms explain learning, decision making, self-deception, and so on. The replacement for ‘‘the mind-body problem’’ is not a single problem; it is the vast research program of cognitive neuroscience. The dominant methodology of philosophy of mind and morals in the twentieth.. (shrink)

New technologies coupled with high energy prices, a desire for energy independence, and cleaner energy, have led to many energy companies investing large amounts of capital into rural places. In the last decade, along with solar and wind, unconventional shale oil and gas production has risen steeply throughout the United States boosting economic growth and stimulating wealth creation in many communities. Because farmers own or operate over half of rural lands in the lower 48 states, the possibility is high (...) for shale development to contribute to the financial well-being of farmers with land in shale regions. However, by focusing on the large royalties of some landowners, environmental and social risks that farmers encounter may be overlooked. To address the gap of farmer impacts, I examine the experiences and perceptions of crop farm owners who reside in two established shale plays: the Bakken region in North Dakota and the Marcellus region in Pennsylvania and in one emerging shale play: the New Albany region in Southern Illinois. I survey farm owners of both large and small crop farms, who farm a variety of crops both by conventional and organic methods. By having such a diverse sample of farm owners in both established shale plays and emerging shale plays, I explore how farmers’ experiences differ with respect to their finances and investments, environmental degradation as well as how their perceptions of trust in oil and gas companies and community rifts differ. (shrink)

We study how changes in unemployment risk affect firms’ productivity and whether firm-initiated policies can mitigate the moral hazard problem created by increases in unemployment insurance benefits that might decrease workers’ incentives to work hard. We focus on state-specific changes in UIB levels as a quasi-natural experiment. While a large body of research has examined UIBs, including their effect on unemployed workers, few studies investigate whether UIBs have any impact on a firm’s overall productivity. Using data on firm-level (...) total factor productivity and state-level UIBs, we find a negative association between productivity and UIBs. We also find that the negative association is weaker for firms with higher employee-welfare indices than for firms with lower indices, suggesting that the adverse effect of higher UIBs on productivity is mitigated by policies that benefit workers’ welfare. More specifically, we find that among policies that are under the umbrella of corporate social responsibility, a subset of employee-welfare policies are more effective in managing moral hazard problems than other policies. (shrink)

The potential negative impact of sexualized video games on attitudes toward women is an important issue. Studies that have examined this issue are rare and contain a number of limitations. Therefore, it largely remains unclear whether sexualized video games can have an impact on attitudes toward women. This study examined the consequences of sexualized video game content and cognitive load on rape victim blame and rape perpetrator blame, and whether the degree of humanness of the victim and of (...) the perpetrator mediated these effects. Participants played a video game using sexualized or non-sexualized female characters. Cognitive load was manipulated by setting the difficulty level of the game to low or high. After gameplay, participants read a rape date story, and were then asked to judge the victim’s and the perpetrator’s degree of responsibility and humanness. Based on the General Aggression Model, it was hypothesized that playing the video game with a sexualized content would increase the responsibility assigned to the victim and diminish the responsibility assigned to the perpetrator. Further, degree of humanness of the victim and the perpetrator was expected to mediate this relation. The results were partially consistent with these predictions: Playing a video game containing sexualized female characters increased rape victim blame when cognitive load was high, but did not predict degree of humanness accorded to the victim. Concerning the perpetrator, video game sexualization did not influence responsibility, but partly influenced humanness. This study concludes that video games impact on attitudes toward women and this, in part, due to its interactive nature. (shrink)

Based on large, representative Australian household panel, this study investigates to what extent the Big Five personality variables influence self-employment survival and differentiates between successful or unsuccessful exit. In addition, the influence of two moderating variables, tertiary education and the motivation to become self-employed, are considered. Contrary to expectations, we found no impact of the Big Fives variable on self-employment survival in general. In the case of unsuccessful exit, we found that entrepreneurs with a higher level of Conscientiousness (...) tend to stay self-employed although they may not be satisfied with their job. Similarly, entrepreneurs with a tertiary education prolong unsuccessfully self-employment stints, particularly if they exhibit higher level of Emotional Stability. Necessity-driven entrepreneurs exit unsuccessful stints earlier, especially if they exhibit a lower level of conscientiousness. (shrink)

This paper analyzes the possibilities and challenges of Fair Trade certification as a movement seeking to improve the well-being of small-scale coffee growers and coffee laborers in the global South. Six months of fieldwork was conducted in 2005–2006 to study the roles of a wide range of farmers, laborers, cooperative administrators, and export companies in Fair Trade coffee production and trade in Nicaragua. The results of our evaluation of the ability of Fair Trade to meet its objectives indicate that Fair (...) Trade’s opportunities to provide a significant price premium for participating farmers largely depend on world coffee prices in mainstream markets. While Fair Trade has promoted premiums for social development for participating producers and strengthened the institutional capacities of the cooperatives involved, its ability to enhance significantly the working conditions of hired coffee laborers remains limited. (shrink)

In March 2010, Professor Tom Devine, widely acknowledged as the leading academic historian of Scotland, presented a plenary lecture for the Royal Society of Edinburgh's yearly symposium, "Connections between Scotland and Slavery." Publicly advertised as a reply to the question "Did Slavery Make Scotland Great?" Devine's talk was eagerly anticipated by the group of international scholars gathered at the University of Edinburgh. His answer, however, may have been more controversial than the audience anticipated. Devine said that the economic transformation of (...) eighteenth-century Scotland was a direct result of capital produced by slave labor, disproportionately financed and largely managed by Scots. The notion that... (shrink)

In memoriam Bill ReadingsIt is generally agreed that the modern university originated in early 19th-century Prussia, under the inspiration of Wilhelm von Humboldt. Thus it was stamped with the seal of idealism and of German Romanticism. Today the entrepreneurial model that seems to be imposing itself on universities around the globe confounds this former ideal, particularly by requiring academia to report on its economically quantifiable "impact." But an impact on what, exactly? On knowledge in general? On society at (...) large? On industry? Is it a question of developing the critical acumen of each person in a democratic universe in which the citizen must be formed as well as informed? Or is it a question of favoring .. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Impact of Clinicians on the Diagnostic ManualThomas A. Widiger (bio)Keywordsdiagnosis, classification, DSM, taxonomy, clinical judgmentSurveys of clinicians’ opinions can be very informative. There is a long tradition within medicine that new disorders are discovered within clinical practice. The original edition of the American Psychiatric Association’s (APA) diagnostic manual (DSM) was based in large part on clinical experience. The recent editions have been governed more heavily by (...) more systematic research (Widiger and Clark 2000), but many of the new additions are still said to come from clinical practice. As described for the development of DSM-III (APA 1980), “if there is general agreement among clinicians, who would be expected to encounter the condition, that there are a significant number of patients who have it and that its identification is important in their clinical work, it is included in the classification” (Spitzer, Sheehy, and Endicott 1977, 3).Clinicians can also be surveyed with regard to their opinions concerning a proposed revision. The ultimate consumers of a diagnostic manual are practicing clinicians and any effort to develop an official nomenclature should consider the opinions of the persons who must use the classification within their clinical practice (First et al. 2004; Sadler 2005). Clinicians can also be surveyed (or studied) with respect to how the diagnostic manual is being implemented. Much of this research has demonstrated that clinicians might be failing to apply the diagnostic manual in a reliable or valid manner (Garb 2005; Kutchins and Kirk 1997).It is perhaps obvious, however, that a diagnostic manual should not be governed primarily by clinical opinion or current clinical practice. The authors of DSM-III (APA 1980) and DSM-III-R (APA 1987) indicated that they would include a new diagnosis within the official nomenclature if a group of clinicians indicated that it was important to their clinical practice (Spitzer et al. 1977). This liberal threshold led to the decision of the DSM-III-R Task Force to include such diagnoses as paraphiliac rapism, self-defeating personality disorder, and sadistic personality disorder despite the lack of systematic research supporting their validity and the likelihood that these new diagnoses would have harmful social and forensic applications (Widiger 1995). These diagnoses no longer even appear within the appendix of DSM-IV-TR (APA 2000) for proposed diagnoses needing further study.The authors of DSM-III avoided opinion surveys because “no one wanted to repeat the scene of the general membership voting on a presumably ‘scientific’ issue, as was done in 1973 on the [End Page 277] issue of the elimination of homosexuality from the DSM-II classification” (Spitzer, Williams, and Skodol 1980, 152). Matters of construct validity should probably be addressed through systematic research rather than through opinion polls. Decisions should be informed by a fair hearing of the diversity of perspectives, and these viewpoints and perspectives should be systematically and enthusiastically solicited. Nevertheless, the most scientifically valid decision may at times be “politically incorrect.” The authors of the diagnostic manual should have the authority to make innovative decisions that are scientifically justified even when they are contrary to general clinical consensus (Widiger and Clark 2000).Some persons, though, do suggest that the diagnostic manual should be modeled on how disorders are being diagnosed within clinical practice. This is perhaps most readily evident in the proposals of Westen and Shedler (2000) to diagnose mental disorders via prototypal matching. They eschew the provision of specific and explicit criterion sets in favor of simply matching the patient to a global (e.g., paragraph description) of a prototypic case. A purported strength of this approach is that it is said to “conform to the way clinicians think about psychiatric diagnoses” (First and Westen 2007, 473).There are, however, concerns with respect to prototypal matching. First, it is not really clear that clinicians actually provide diagnoses in this manner. There are data to suggest that clinicians instead reach a diagnostic decision on the basis of just one or two individual diagnostic criteria rather than matching to a global prototype (Herkov and Blashfield 1995).More important, it is unclear whether the diagnostic manual should in fact emulate what is occurring within clinical practice. There is a... (shrink)

Anxiety and stress-related disorders constitute a large global health burden, but are still poorly understood. Prior work has demonstrated clear impacts of stress upon basic cognitive function: biasing attention toward unexpected and potentially threatening information and instantiating a negative affective bias. However, the impact that these changes have on higher-order, executive, decision-making processes is unclear. In this study, we examined the impact of a translational within-subjects stress induction (threat of unpredictable shock) on two well-established executive decision-making biases: (...) the framing effect (N = 83), and temporal discounting (N = 36). In both studies, we demonstrate (a) clear subjective effects of stress, and (b) clear executive decision-making biases but (c) no impact of stress on these decision-making biases. Indeed, Bayes factor analyses confirmed substantial preference for decision-making models that did not include stress. We posit that while stress may induce subjective mood change and alter low-level perceptual and action processes (Robinson et al., 2013c), some higher-level executive processes remain unperturbed by these impacts. As such, although stress can induce a transient affective biases and altered mood, these need not result in poor financial decision-making. (shrink)

There are two types of stock price manipulation examined in the theoretical literature: insider trading, which involves private information that is true and the public spreading of fraudulent false information. While there is a large empirical literature on insider trading, this is the first empirical article to examine the impact of false, fraudulent public information on stock prices and trading volume. We find that such false information, even after being denied by a credible source such as the SEC, (...) generates both abnormal returns and abnormal trading volume. We also find that the effects of the false information on security returns and volume can be persistent for at least 2 weeks. In addition, we show that perpetrators of false news attacks can make potentially large profits from such market manipulations. (shrink)

Navigating organizations through a changing environment is central to leadership. Thus, innovativeness has proven to be critical to the process of achieving strategic competitiveness (Yukl, Leadership in Organizations, 1998). This skill is particularly needed when the firm is confronted with the unique challenges of a religious organization. The existence of innovation and the dependencies that encourage or restrict its existence in this environment are largely unknown. Utilizing a sample of 250 religious organizations in five geographical areas this research explores the (...) impact of the leader tenure on the degree of organizational innovation. An analysis of variance for innovative strategy use across the three tenure groups was significant, F (2, 247) = 6.08, p < 0.01, which indicated innovation differences across the three levels of leader tenure. Post hoc analysis indicated that the low tenure leadership group was associated with lower levels of innovation than either of the other groups. Detailed findings are presented and the managerial implications and suggestions are provided. This research has strong implications for implementation of leadership development and strategic management of the increasing number of socially conscious organizations and organizations with large volunteer components. (shrink)

Vaccines can be an appropriate tool for combating pandemics. Accordingly, expectations were high when the first Covid-19 vaccines were administered. However, even though the vaccines have not met these high initial expectations, vaccine manufacturers and their investors were making large profits, while most of the associated economic risks have remained with the taxpaying public. Thus, this paper applies the concept of social impact bonds to mass vaccination programs by conceptualizing vaccine impact bonds (VIBs) as an alternative to (...) the advance purchase agreements (APAs) for Covid-19 vaccines. Rather than rewarding vaccine manufacturers and their investors based on the quantity of doses distributed, VIBs intend to link the real-world vaccine impact to the financial returns of vaccine manufacturers and their investors. This paper indicates that VIBs can theoretically shift the economic risks of mass vaccination programs from the taxpaying public to private investors, thereby aligning commercial and public interests. However, it also identifies several major weaknesses such as the complexity of defining and evaluating the vaccine impact as well as the inherent trade-off between relieving taxpayers (through VIBs) and allowing innovation. As these substantial drawbacks outweigh the theoretical strengths of VIBs, this paper calls for further research in order to identify better alternatives to the Covid-19 vaccine contracts. (shrink)

The COVID-19 pandemic in 2020 has had a lasting impact on all areas of personal life. However, the political, economic, legal and healthcare system, as well as the education system have also experienced the effects. Universities had to face new challenges and requirements in teaching and examinations as quickly as possible in order to be able to guarantee high-quality education for their students.This study aims to examine how the German-speaking medical faculties of the Umbrella Consortium of Assessment Network have (...) dealt with the challenges but also the opportunities that the outbreak of the COVID-19 pandemic created in medical education and whether digitalisation has been driven forward as a result. In an initial online-survey we focused our questions on the current teaching situation with regard to digitised teaching content, the support or establishment of adequate framework conditions by the medical faculties and IT facilities and also the execution of examinations during the summer semester 2020.Between August and September 2020, a total of 88 examiners, educators, dean of study and/or technical admins from 32 partner faculties took part in the survey. Students were not included in our survey. Most respondents stated that a switch to a digital semester had worked, the use of e-learning increased compared to previous semesters and that most courses could be converted, with the exception of practical courses, which were largely cancelled. The respondents also indicated that most examinations could still be taken, with the exception of practical examination formats, like Objective Structured Clinical Examinations. However, in the case of face-to-face examinations, strict distance and hygiene conditions had to be obeyed or there had to be a switch to distance-online examinations, which raised many open issues such as equal opportunities of students and attempts at deception.In conclusion, we identified several issues regarding the rapid transition to a digital semester due to COVID-19 which were categorised into the following topics: Face-to-face teaching could not take place, know-how of educators, integrity aspects, technical aspects, additional personnel required, additional time and effort required for implementation of digital teaching. Our study shows that a switch to digital teaching and distance online examinations is feasible, but many problems were encountered concerning academic integrity and basic ethical principles still need to be solved. In order to investigate whether above mentioned issued could be solved one year after the transition to a digital semester, we conducted a second survey in which the 32 initially surveyed institutions were questioned again. (shrink)