We analyze whether audit partners suffered damage to their professional reputations with the demise of Zhongtianqin, formerly the largest audit firm in China, after an audit failure enabled a major client, Yinguangxia, to fraudulently exaggerate its earnings in a high-profile scandal resembling the Andersen–Enron events in the US. This involves evaluating whether the reputational damage sustained by partners implicated in the scandal spreads to other partners in the same audit firm. We isolate whether impaired reputation impedes partners who were not (...) complicit in the ZTQ–YGX events from attracting new clients or keeping existing ones. Our evidence implies that the market shares of these partners fell after ZTQ’s collapse, supporting that guiltless partners’ reputations were tarnished. We also find that these partners are less likely to be employed by reputable audit firms. The clients of these partners tend to have lower earnings response coefficients, implying that investors downgrade the perceived quality of their audits. Moreover, compared to a matched sample, the former ZTQ partners tend to charge lower audit fees after the firm’s collapse. Finally, we exploit the unique structure of ZTQ to provide evidence consistent with the prediction that the former partners from the branch that handled the YGX audits experienced worse damage to their reputations. In a setting with minimal auditor discipline stemming from civil litigation, our results lend support to the intuition that partners’ reputation concerns motivate them to protect audit quality by closely monitoring other partners in the firm. (shrink)

In this paper, we examine the information content of insider transactions in China and analyze how ownership structures shape market reaction to these transactions. We find that the cumulative abnormal return to insider purchases is a convex function of the percentage of shares owned by the largest shareholder. Further, the CAR to insider purchases is lower when the largest shareholder is government-related, or when the control rights of the largest shareholder exceed its cash flow rights. We also find that the (...) market reaction to insider purchases is more positive for firms audited by Big4 auditors. However, we do not find a significant relationship between an ownership structure and the market reaction to insider sales. Our results are remarkably robust to alternative model specifications, corporate insider identities, and recent corporate news releases on price-sensitive events. Finally, we show that market reaction to insider purchases is larger for firms with less severe expropriations, as captured by the use of other receivables. (shrink)

We investigate two under-explored factors in mitigating the risk of corporate fraud and regulatory enforcement against fraud, namely institutional investors and political connections. The role of institutional investors in the effective monitoring of a firm’s management is well established in the literature. We further observe that firms that have a large proportion of their shares held by institutional investors have a lower incidence of enforcement actions against corporate fraud. The importance of political connections for enterprises, whether in a developed market (...) such as the United States or an emerging market such as China, has been established by previous studies. However, we find evidence of another positive effect of political connections: they may reduce the incidence of enforcement action against corporate fraud. We also find that political connections play a more significant role in reducing regulatory enforcement incidents against non-state-owned enterprises and firms in weaker legal environments, whereas institutional ownership plays a more important role in reducing regulatory enforcement incidents against state-owned enterprises. (shrink)

Many research fields concerned with the processing of information contained in human faces would benefit from face stimulus sets in which specific facial characteristics are systematically varied while other important picture characteristics are kept constant. Specifically, a face database in which displayed expressions, gaze direction, and head orientation are parametrically varied in a complete factorial design would be highly useful in many research domains. Furthermore, these stimuli should be standardised in several important, technical aspects. The present article presents the freely (...) available Radboud Faces Database offering such a stimulus set, containing both Caucasian adult and children images. This face database is described both procedurally and in terms of content, and a validation study concerning its most important characteristics is presented. In the validation study, all frontal images were rated with respect to the shown facial expression, intensity of expression, clarity of expression, genuineness of expression, attractiveness, and valence. The results show very high recognition of the intended facial expressions. (shrink)

This paper reviews the hole argument as an argument against spacetime substantivalism. After a careful presentation of the argument itself, I critically review possible responses.

Although many consider professional ethics in the food supply chain an essential topic that should be covered in any degree program, few higher education institutions currently include a module on ethics in their study programs. Instead, ethics is taught in tandem to the core curriculum and is often embedded in the contents of other modules rather than treated as a subject in its own right. Ethics, however, is important enough to warrant a different teaching and educational approach. This book provides (...) support for development of a course in ethics for food studies education. The book is divided into 3 sections, each containing several chapters: Section 1 includes chapters that identify and discuss several ethical issues along the food chain, with particular attention given to issues in the food industry and in consumer behavior; Section 2 includes chapters that present the basis of a code of conduct in the food profession, as well as descriptions of existing codes of conduct for food industry and food scientist professionals. These include codes for the ethics of publishing, and also ethics in risk communication; Section 3 includes chapters based on case studies with examples of teaching approaches currently used in teaching food ethics. These approaches are easy to implement and have already been tested and confirmed as successful examples that engage students in this topic. (shrink)

For many energy companies in China, green brand strategy is becoming an important approach to enhance competitive advantage. However, greenwashing behaviors result in a crisis of trust. Existing research focuses on green marketing, but is silent on the institutional view of the trust crisis resulting from greenwashing by energy brands. Thus, this study takes a decoupling perspective from institutional theory and considers legitimacy, energy policy management, and green brand theories to shed light on the path from the decoupling of an (...) energy brand from green promise to green energy brand trust and the role of brand legitimacy and brand loyalty. It then analyzes survey data to conclude that DEBG not only has a direct negative effect on GEBT but also has an indirect influence through the vital mediating role of green energy brand legitimacy. Moreover, brand loyalty is a moderating factor and can alleviate the energy brand trust crisis. These findings not only can enrich the theories of energy brand management and green marketing but also offer important implications for energy policy management. (shrink)

The implications for the substantivalist–relationalist controversy of Barbour and Bertotti's successful implementation of a Machian approach to dynamics are investigated. It is argued that in the context of Newtonian mechanics, the Machian framework provides a genuinely relational interpretation of dynamics and that it is more explanatory than the conventional, substantival interpretation. In a companion paper (Pooley [2002a]), the viability of the Machian framework as an interpretation of relativistic physics is explored. 1 Introduction 2 Newton versus Leibniz 3 Absolute space versus (...) an affine connection 4 Anti-relationalist arguments 5 Rehabilitating relationalism 6 Dynamics on the relative configuration space 7 Intrinsic particle dynamics 8 Conclusion. (shrink)

Auditory perception is traditionally conceived as the perception of sounds — a friend’s voice, a clap of thunder, a minor chord. However, daily life also seems to present us with experiences characterized by the absence of sound — a moment of silence, a gap between thunderclaps, the hush after a musical performance. In these cases, do we positively hear silence? Or do we just fail to hear, and merely judge or infer that it is silent? This longstanding question remains controversial (...) in both the philosophy and science of perception, with prominent theories holding that sounds are the only objects of auditory experience and thus that our encounter with silence is cognitive, not perceptual. However, this debate has largely remained theoretical, without a key empirical test. Here, we introduce a novel empirical approach, presenting experimental evidence that silence can be genuinely perceived (not just cognitively inferred). We ask whether silences can ‘substitute’ for sounds in event-based auditory illusions — empirical signatures of auditory event representation in which auditory events distort perceived duration. Seven experiments introduce three new ‘silence illusions’ — the one-silence-is-more illusion, silence-based warping, and the oddball-silence illusion — each adapted from a prominent perceptual illusion previously thought to arise only from sounds. Subjects were immersed in ambient noise interrupted by silences structurally identical to the sounds in the original illusions. In all cases, silences elicited temporal distortions perfectly analogous to the illusions produced by sounds. Our results suggest that silence is truly heard, not merely inferred, introducing a general approach for studying absence perception. (shrink)

BackgroundAdvance directives (ADs) were implemented in Portugal in 2012. Although more than a decade has passed since Law 25/2012 came into force, Portuguese people have very low levels of adherence. In this context, this study aimed to identify and analyse the attitudes of people aged 18 or older living in Portugal towards ADs and to determine the relationships between sociodemographic variables (gender/marital status/religion/level of education/residence/whether they were a health professional/whether they had already drawn up a living will) and people’s attitudes (...) towards ADs.MethodsAn online cross-sectional analytical study was conducted using a convenience sample. For this purpose, a request (email) that publicized the link to a –form—which included sociodemographic data and the General Public Attitudes Toward Advance Care Directives (GPATACD) scale—was sent to 28 higher education institutions and 30 senior universities, covering all of mainland Portugal and the islands (Azores and Madeira). The data were collected between January and February 2023.ResultsA total of 950 adults from completed the online form. The lower scores (mean 1 and 2) obtained in most responses by applying the GPATACD scale show that the sample of the Portuguese population has a very positive attitude towards ADs. The data showed that women, agnostics/atheists, health professionals and those who had already made a living will had more positive attitudes (p < 0.001) towards ADs. There were no statistically significant differences in the attitudes of the Portuguese population sample towards ADs in relation to marital status, education level, and residence.ConclusionThe results obtained enable us to confirm that this sample of the Portuguese population has a positive attitude towards ADs. We verify that there are certain fringes of this sample with certain sociodemographic characteristics (women, agnostics/atheists, health professionals and those who had already made a living will) that have a more positive attitude towards ADs. This data could facilitate the implementation and adjustment of relevant measures, particularly in the field of health education and aimed at groups with less favourable attitudes, to increase the effectiveness of voluntary exercise of citizens’ autonomy in end-of-life care planning. (shrink)

“Father” Zachary Hale Comstock is a self‐professed prophet, religious zealot, and racist, who has kept his “heir” under lock and key in the floating city of Columbia. Booker DeWitt is a washed‐up, disgraced ex‐Pinkerton agent haunted by his participation in the Wounded Knee Massacre. He enters Columbia to rescue Elizabeth in exchange for having his gambling debts settled. After much bloodshed, Booker saves Elizabeth and kills Comstock. In the past, Booker attended a baptism to assuage his guilt over Wounded Knee. (...) In some worlds he rejected the baptism, got married, had a daughter, Anna, and ended up as an indebted alcoholic ex‐Pinkerton agent. In the Comstock world, Anna is renamed Elizabeth in order to conceal her true origins. BioShock Infinite paints a metaphysical picture that treats the many‐worlds interpretation of quantum mechanics as reality. (shrink)

di 1 juan. Qian shen shou--shen shou shi dai -- di 2 juan. She ji shou shi dai -- di 3 juan. Zhu zi shi dai.

Diffeomorphism invariance is sometimes taken to be a criterion of background independence. This claim is commonly accompanied by a second, that the genuine physical magnitudes (the ``observables'') of background-independent theories and those of background-dependent (non-diffeomorphism-invariant) theories are essentially different in nature. I argue against both claims. Background-dependent theories can be formulated in a diffeomorphism-invariant manner. This suggests that the nature of the physical magnitudes of relevantly analogous theories (one background free, the other background dependent) is essentially the same. The temptation (...) to think otherwise stems from a misunderstanding of the meaning of spacetime coordinates in background-dependent theories. (shrink)

This article proposes a theological emphasis to the definition of προσλαμβάνω in Romans 14–15. Previous accounts have emphasised the domestic and social implication of Paul's imperative—‘welcome one another’ (Rom. 15:7a). The result has been that what Paul might have meant by God's and Christ's ‘welcome’ (Rom. 14:3 and 15:7b) has been governed by the ethical imperative. In order to investigate the ‘welcome’ of God and Christ, this article proposes a context of three important Septuagintal antecedents as yet unconsidered: 1 Samuel (...) 12, Psalm 18, and Psalm 65: In this context, God's and Christ's ‘welcome’ in Rom. 14–15 incorporates notions of justification, election, salvation, and unified worship. A theological reading of προσλαμβάνω, using these intertextual resources, therefore provides a stronger position from which to understand Paul's imperative—‘welcome one another’. (shrink)

In “The Book of the Crown (_Kitāb al-Iklīl_) of pseudo-Rhazes” Oliver Kahl and Henrietta Sharp Cockrell offer a facsimile edition, with annotated English translation and introductory study, of a unique and highly unusual medieval Arabic medical text.

_Skepticism and Cognitivism_ addresses the fundamental question of epistemology: Is knowledge possible? It approaches this query with an evaluation of the skeptical tradition in Western philosophy, analyzing thinkers who have claimed that we can know nothing. After an introductory chapter lays out the central issues, chapter 2 focuses on the classical skeptics of the Academic and Pyrrhonistic schools and then on the skepticism of David Hume. Chapters 3 through 5 are devoted to contemporary defenders of skepticism—Keith Lehrer, Arne Næss, and (...) Peter Unger. In chapter 6, author Oliver A. Johnson dons the mantle of skeptic himself and develops and adds theories to the skeptical arsenal. He closes with an examination of the relationship between skepticism and cognitivism, reaching and defending conclusions on the nature and extent of possible human knowledge. (shrink)

Recent research in numerical cognition has begun to systematically detail the ability of humans and nonhuman animals to perceive the magnitudes of nonsymbolic ratios. These relationally defined analogs to rational numbers offer new potential insights into the nature of human numerical processing. However, research into their similarities with and connections to symbolic numbers remains in its infancy. The current research aims to further explore these similarities by investigating whether the magnitudes of nonsymbolic ratios are associated with space just as symbolic (...) numbers are. In two experiments, we found that responses were faster on the left for smaller nonsymbolic ratio magnitudes and faster on the right for larger nonsymbolic ratio magnitudes. These results further elucidate the nature of nonsymbolic ratio processing, extending the literature of spatial–numerical associations to nonsymbolic relative magnitudes. We discuss potential implications of these findings for theories of human magnitude processing in general and how this general processing relates to numerical processing. (shrink)

The article seeks to stress the importance of two main innovations in Ernesto Laclau's recent work: what his theory of populism in On Populist Reason provides in terms of theoretical innovations is , a political theory of naming, and , a political theory of the heterogeneous. Furthermore, it is asked what it means to name, as Laclau himself does, the subject of the political "the people" and to define populism as the logic of all politics. It is argued against potential (...) criticism that these rather strong claims, far from being overstretched, in fact must be understood in the light of Laclau's new ideas on political naming and the heterogeneous, since his notions of populism and "the people" are the outcome of political nomination, that is, a political wager on Laclau's part , and the name of "the people," like every political name, will always cast a shadow on the heterogeneous as that which cannot be named. (shrink)

Hay muchas combinaciones del Urbanismo con los Juegos, pero los temas para entender las ciudades, su planeamiento, proyecto y gobierno, suelen tener gran complejidad. Este trabajo presenta la aplicación de un juego de grupo que motive los estudiantes de Arquitectura para los conocimientos integrados del Urbanismo. La experiencia de la actividad lúdica, ampliada por algunos ejercicios académicos en continuidad, permite discutir varias cuestiones relevantes, la escala, los indicadores y aspectos de economía y medio ambiente. Los resultados demuestran que hay aún (...) el potencial para mejorar las prácticas profesionales, en especial en la gestión urbanística y territorial. (shrink)

ABSTRACT This article engages with the historiography of the Portuguese empire with reference to Mozambique. It explores the impact of visual archives on existing debates and asks what difference photographs make to our interpretation and understanding of this colonial past. Deprived of their 'historical rights' by the requirements of the Berlin treaties that insisted on 'effective occupation', the Portuguese started to employ a complex of knowledge-producing activities in which photography was crucially involved. This article examines different photographic moments before and (...) during the 'Pacification Campaign' that assured Portugal's authority over the Gaza Empire in southern Mozambique in the 1890s, by official, commercial and missionary photographers. It identifies controversies over the small number of portraits of the Gaza king Ngungunyane that took on distinctive and disputed 'other lives' after their initial production. The realisation of how one image might be disassembled to generate others becomes an exercise - in visual terms - of rethinking colonial violence. A critical engagement with the slippages and repositionings around photographs, and the errors or disputes in various captions, allows for a better understanding of the production of both silence and particular narratives in the archives and popular history. The demonstration of these other lives matters because it stimulates awareness of what is seen, what is made visible, and addresses the desire to look beyond the image to find others in a continuous interrogation of photographic excess. (shrink)

Based on a sample of 46 Portuguese schoolbooks, this study aims to understand how factory-farmed animals are presented in such books across the themes of food and health, the environment and sustainability, and animal welfare. It examines whether schoolbooks address the importance of reducing the consumption of animal-based products for a healthy diet, whether plant-based diets are recognized as healthy, whether animal welfare and agency are considered, and whether the livestock sector is indicated as a major factor in environmental degradation. (...) The findings show that schoolbooks present animals as essential for economic activities and human nutrition. Recommendations on reducing the consumption of animal-based products in consideration of the environment, sustainability and human health are very rare. Animal production is presented as benign, and the agency and welfare of factory-farmed animals are simply not addressed. (shrink)

This article is a Gadamer-Perelman's debate. The author points out the limits of the gadamerian's hermeneutic conception of philosophy and criticizes this conception from Perelman's new rhetoric point of view. Instead of speaking of truth as an ontological originary experience, the rhetorical foundation of philosophy allows us to say that in philosophy the important is the contrastation and the confrontation of criteria and that, for that reason, philosophy is above all characterized by discussibility.

Authoritarian leadership is of great significance to eastern countries, including China. Meanwhile, unethical employee behavior also exists in all types of social organizations. The relationship between authoritarian leadership and unethical employee behavior is worth studying. Senior leaders often do not have a direct influence on employees except for through their immediate supervisors. The leadership style of senior leaders also influences the leadership style of their subordinates. This paper studies how authoritarian manager leadership trickles down to unethical employee behavior through authoritarian (...) supervisor leadership and discusses the moderating effect of leader member exchange and an ethical climate. Through a questionnaire survey of 406 pairs of leaders, supervisors, and employees, the research results of the multilevel model show that authoritarian supervisor leadership is positively related to unethical employee behavior, authoritarian supervisor leadership mediates the relationship between authoritarian manager leadership and unethical employee behavior, LMX positively moderates the relationship between authoritarian manager leadership and authoritarian supervisor leadership and moderates the mediating effect of authoritarian supervisor leadership, and, that an ethical climate negatively moderates the relationship between authoritarian supervisor leadership and unethical employee behavior and moderates the mediating effect of authoritarian supervisor leadership. (shrink)

Provides an accessible account of the changing world of archaeological theory. It charts the emergence of the new emphasis on relations as well as engaging with current theoretical trends and the thinkers archaeologists regularly employ. This book will be an essential guide to cutting-edge theory for students and for professionals wishing to reacquaint themselves with this field. Oliver J.T. Harris is lecturer in archaeology in the School of Archaeology & Ancient History, University of Leicester. Craig N. Cipolla is lecturer (...) in historical archaeology in the School of Archaeology & Ancient History, University of Leicester"--Provided by publisher. (shrink)

As a first step, the arguments for and against the use of animals for medical purposes in general were reviewed. These arguments are summarized briefly in the first part of the article; Secondly, even if people accept in principle the use of animals in medicine and medical research, their use in xenotransplantation mayraise particular difficulties. There are three key issues in the debate over the use of animals in xenotransplantation. The first is whether as a matter of principle, it is (...) considered to be morally acceptable to use animals as organ or tissue source; the second is the ethical acceptability of the use of primates to supply transplant material; the third is the ethical issues raised by the use of genetically modified animals to provide organs for xenotransplantation. If it is agreed to be acceptable in principle, there are then questions to address regarding the welfare of animals within any xenotransplantation program. Finally, the author makes an attempt to discuss these ethical issues in Chinese cultural context. (shrink)

According to an influential epistemological tradition, science explains phenomena on the basis of laws, but the last two decades have witnessed a neo-mechanistic movement that emphasizes the fundamental role of mechanism-based explanations in science, which have the virtue of opening the “black box” of correlations and of providing a genuine understanding of the phenomena. Mechanisms enrich the empirical content of a theory by introducing a new set of variables, helping us to make causal inferences that are not possible on the (...) basis of macro-level correlations. However, the appeal to mechanisms has also a methodological price. They are vulnerable to interference effects; they also face underdetermination problems, because the available evidence often allows different interpretations of the underlying structure of a correlation; they are strongly context-dependent and their individuation as causal patterns can be controversial; they present specific testability problems; finally, mechanism-based extrapolations can be misleading due to the local character of mechanisms. At any rate, the study of mechanisms is an indispensable part of the human sciences, and the problems that they raise can be controlled by quantitative and qualitative methods, and an epistemologically informed exercise of critical thinking. (shrink)

In Portugal, as elsewhere, the rhetoric of managerialism in higher education is becoming firmly entrenched in the governmental policymakers’ discourse and has been widely disseminated across the institutional landscape. Managerialism is an important ideological support of New Public Management policies and can be classified as a narrative of strategic change. In this paper, we analyse how far the managerialism narrative has been injected into the discursive repertory of Portuguese academics in their role as the co-ordinators of the higher education institutions’ (...) teaching and academic middle levels. Based on an analysis of interview responses, it seems that most academics support traditional academic values such as autonomy and collegiality, and reject university or polytechnic governance based on corporate philosophy. (shrink)

A obra do filósofo romeno Emil Cioran oferece importantes desafios aos seus investigadores, graças, entre outras coisas, ao seu modelo assistemático de expressão e sua recusa em definir horizontes teóricos claros. Este fato contribui para a dificuldade de associá-lo seguramente a uma tradição de pensamento. O presente artigo pretende fomentar a discussão de como, mesmo com significativas interdições, Cioran contribuiu para o pensamento antidogmático. Para alcançar esse objetivo exordial, o trabalho propõe-se a (a) investigar as mudanças sofridas pelo filósofo entre (...) as obras de juventude e maturidade; (b) apresentar paulatinamente as características antidogmáticas do pensamento cioraniano; além de (c) identificar as idiossincrasias deste suposto antidogmatismo. A hipótese que subjaz à perscrutação é a de que Cioran teria, através de seu peculiar antidogmatismo, aperfeiçoado um “método” que lhe permitia discutir filosoficamente, ainda que persistindo na “tarefa” assumida de nada propor. A partir deste escopo, considera-se possível esclarecer suficientemente pontos obscuros ou ainda não recepcionados daquela obra. (shrink)

I argue that notions of relative fundamentality need to be invoked if there is to be something substantive at stake in the debate between proponents of Harvey Brown's dynamical approach to relativity and defenders of a more traditional interpretation of spacetime. I will review some problems that stand in the way of the advocate of the dynamical approach making good on their claim that dynamical symmetries are more fundamental than spacetime symmetries.

Silva-Rui_Ceteris-paribus-laws-and-the-human-sciences.

The concept of mediation plays a central part in several positions of contemporary philosophy of technology. Especially Don Ihde and Peter-Paul Verbeek have served to establish mediation as one of the core concepts in the postphenomenologically rooted philosophical analysis of human-technology-world relations. While meditation theory provides many important conceptual and empirical contributions to our knowledge of how material artefacts shape our embodied being in the world, too little attention has arguably been given to the development of concepts that enable a (...) philosophical analysis of the symbolic aspect of technological artefacts. This paper aims to develop the notion of ‘symbolic mediation’ by drawing on inspiration from the tradition of philosophical anthropology, more specifically, the work of Ernst Cassirer and his Philosophy of Symbolic Forms (PSF). Drawing on empirical examples of human-robot interactions (HRI), I coin two types of symbolic mediation: 1) mythic mediation and 2) aesthetic mediation. (shrink)