For a sample comprising 36,105 U.S. firm-year observations from 1985 to 2008, we find that firms located in more religious counties enjoy cheaper equity financing costs. This result is robust to a battery of sensitivity tests, including alternative assumptions and model specifications, additional controls for noise in analyst forecasts, and various approaches to addressing endogeneity. In another set of tests, we find that the equity pricing role that religion plays comes predominantly from Mainline Protestants. We also document that the effect (...) of religiosity on firms’ cost of equity capital is larger for firms (periods) lacking alternative monitoring (regulation) mechanisms as measured by lower institutional ownership (the pre-SOX era), implying that religion plays a corporate governance role. Finally, we find that the importance of religion to equity pricing is concentrated in firms that suffer lower visibility, which tend to be more sensitive to local social and economic factors. By examining the links between religiosity and valuation at the firm level, we provide strong, robust evidence supporting the perspective that religion facilitates economic development. (shrink)

In countries such as China, where Confucianism is the backbone of national culture, high-social-status entrepreneurs are inclined to engage in corporate social responsibility activities due to the perceived high stress from stakeholders and high ability of doing CSR. Based on a large-scale survey of private enterprises in China, our paper finds that Chinese entrepreneurs at private firms who have high social status are prone to engage in social responsibility efforts. In addition, high-social-status Chinese entrepreneurs are even more likely to engage (...) in social responsibility efforts as they become more politically connected and as the region becomes more market-oriented. These findings extend the upper echelons perspective of CSR into Chinese context by shedding light on antecedents of CSR from a new perspective and clarifying the boundary conditions of the social status–CSR link from the institutional perspective. (shrink)

Despite the rising interest in environmental strategies, few studies have examined how managerial cognition of such strategies influences actual innovation capability development. Taking a managerial cognition perspective, this study investigates how managers’ perceptions of institutional pressures relate to their focus on proactive environmental strategy, which in turn affects firms’ realized innovation capability. The findings from a primary survey and three secondary datasets of publicly listed companies in China reveal that managers’ perceived business and social pressures are positively associated with their (...) focus on proactive environmental strategy, which consequently fosters innovation capability development. Moreover, state ownership and government administrative control weaken the impact of managerial focus on proactive environmental strategy on innovation capability. These findings have important implications for how managerial cognition supports environmental strategy and organizational capability building under the influence of institutional pressures and government intervention. (shrink)

As it has become more and more urgent to solve the problems of environmental protection, we consider it necessary to conduct multilevel studies to examine the impact of business strategy on both employees’ and firms’ performances in environmental protection. Synthesizing the perspectives of strategic orientation, corporate strategy, and firm performance, we propose a comprehensive theoretical model linking market orientation and environmental performance. Based on a survey of 134 matched chief executive officers, senior marketing managers and frontline workers from Chinese firms, (...) we found that market orientation positively affects environmental strategy which, in turn, influences both environmental product quality and employees’ environmental involvement. These latter two variables consequently have a positive influence on environmental performance. At the same time, environmental commitment moderates the link between market orientation and environmental strategy. (shrink)

Career sustainability is a well-researched issue in academics and other sectors. Technology advancements and COVID-19 have jeopardized career sustainability. Numerous studies have explored the influence of individual characteristics on career sustainability, but few have focused on leadership. In addition, cultural factors must be considered because leadership is rooted in culture. In particular, inclusive leadership reflects traditional Chinese culture. Therefore, based on self-determination social exchange theories, we analyzed the effects of inclusive leadership on career sustainability as well as the roles of (...) thriving at work and supervisor developmental feedback in career sustainability. In total, 363 samples were collected from China. The results revealed that inclusive leadership improves career sustainability through SDF and thriving at work. Theoretically, our study fills the research gap and establishes a mechanism and theoretical framework for inclusive leadership and career sustainability. Practically, we offer guidance for enterprises to cultivate inclusive leadership and improve career sustainability. (shrink)

This study investigated students? perceptions of their own and their peers? academic dishonesty (AD), their reasons for this dishonesty, their achievement goals, and their willingness to report AD (WRAD) within a Chinese cultural context. The results identified students? belief that their peers had a greater likelihood of engaging in AD and had more motivation to do so than did the students themselves. Gender and academic major did not affect students? WRAD. However, students were significantly more willing to report classmates than (...) friends. In terms of the participants? self-perceptions and peer perceptions concerning motivations for AD, more female students cited the lack of penalties as the reason for their own and their peers? AD, whereas male students more frequently cited their lack of attention to schoolwork as the reason for their own AD. In contrast to students in the social sciences, business students more frequently cited inadequate capabilities as the reason for their AD, and engineering students more frequently attributed their AD to self-interest. Multiple regression analysis demonstrated that three motivations for AD (opportunism, inadequacy, and self-promotion) could positively predict AD, whereas mastery-approach goals could negatively predict AD. (shrink)

Semantic categories in the world's languages often reflect a historical process of chaining: A name for one referent is extended to a conceptually related referent, and from there on to other referents, producing a chain of exemplars that all bear the same name. The beginning and end points of such a chain might in principle be rather dissimilar. There is also evidence supporting a contrasting picture: Languages tend to support efficient, informative communication, often through semantic categories in which all exemplars (...) are similar. Here, we explore this tension through computational analyses of existing cross-language naming and sorting data from the domain of household containers. We find formal evidence for historical semantic chaining, and evidence that systems of categories in this domain nonetheless support near-optimally efficient communication. Our results demonstrate that semantic chaining is compatible with efficient communication, and they suggest that chaining may be constrained by the functional need for efficient communication. (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)

This paper first shows that some versions of the logic R of Relevance do not satisfy the relevance principle introduced by Anderson and Belnap, the principle of which is generally accepted as the principle for relevance. After considering several possible (but defective) improvements of the relevance principle, this paper presents a new relevance principle for (three versions of) R, and explains why this principle is better than the original and others.

This paper addresses the issue of finite versus countable additivity in Bayesian probability and decision theory -- in particular, Savage's theory of subjective expected utility and personal probability. I show that Savage's reason for not requiring countable additivity in his theory is inconclusive. The assessment leads to an analysis of various highly idealised assumptions commonly adopted in Bayesian theory, where I argue that a healthy dose of, what I call, conceptual realism is often helpful in understanding the interpretational value of (...) sophisticated mathematical structures employed in applied sciences like decision theory. In the last part, I introduce countable additivity into Savage's theory and explore some technical properties in relation to other axioms of the system. (shrink)

Social enterprises, as typical hybrid organisations, are embedded in a plural institutional environment in which some stakeholders regard achieving social goals as fundamental, while others see economic profit as the priority. A great challenge for social enterprises is dealing with the conflicts resulting from the diverse expectations of stakeholders. Based on the existing works on organisational legitimacy and the social business model, we propose a legitimacy-based social enterprise model composed of three main phases, namely, legitimacy proposition, legitimacy strategy planning, and (...) legitimacy strategy implementation. Our model is meant to serve as an effective legitimacy-building tool for social enterprises of various kinds. (shrink)

Investors' confidence in the financial market is boosted by good corporate governance (CG). Good governance builds trust and improves an organization's financial performance (FP). However, organizations with bad management lose the trust of their stakeholders because they do not perform well financially. Therefore, the purpose of this study is to examine the influence of CG 89; on FP through mediating the role of humble leadership (HL) and monetary incentive (MI) as a moderator between CG and HL. Data were collected from (...) 300 respondents who were working in various cement manufacturing organizations located in different cities of Pakistan. The analysis was performed using SPSS software version 25 and AMOS version 22 software to work out the study sample size. The result revealed that the framework of CG has a positive impact in terms of FP. Furthermore, HL positively and significantly mediates on CG, and FP is inextricably linked. However, MI acts as a moderator between CG and HL, but despite strengthening, it weakens the impact of CG' on HL. This study contributes toward the literature, specifically toward the expectancy theory literature. Finally, some theoretical and practical implications at the organizational level are offered, describing how CG influences FP within the organization, and research limitations and future directions are presented. (shrink)

This paper investigates the aperiodic sampled-data control for a chaotic system. Firstly, Takagi–Sugeno fuzzy models for the chaotic systems are established. The lower and upper bounds of the sampling period are taken into consideration. Then, the criteria for mean square exponential stability analysis and aperiodic sampled-data controller synthesis are provided by means of linear matrix inequalities. And the real sampling patterns can be fully captured by constructing suitable Lyapunov functions. Finally, an illustrative example shows that the proposed method is effective (...) to guarantee that the system’s states are stable with aperiodic sampled data. (shrink)

In this paper, we axiomatize the negatable consequences in dependence and independence logic by extending the systems of natural deduction of the logics given in [22] and [11]. We prove a characterization theorem for negatable formulas in independence logic and negatable sentences in dependence logic, and identify an interesting class of formulas that are negatable in independence logic. Dependence and independence atoms, first-order formulas belong to this class. We also demonstrate our extended system of independence logic by giving explicit derivations (...) for Armstrong's Axioms and the Geiger-Paz-Pearl axioms of dependence and independence atoms. (shrink)

Using Reidenbach and Robin's Multidimensional Ethics Scale, this study investigated the relationships between background variables and students' ethical evaluations, judgments, and behavioral intentions using 3 scenarios involving dilemmas related to academic dishonesty. The sample included 436 master's students and 142 doctoral students. The study found that the participants used a combination of ethical philosophies to make ethical decisions. The respondents judged improper citations more harshly than acts of inappropriate authorship or the falsification of data. The doctoral students generally considered behaviors (...) related to plagiarism and falsification to be more unethical than the master's students did, though no gender differences were found. (shrink)

In this paper we prove that three of the main propositional logics of dependence, none of which is structural, are structurally complete with respect to a class of substitutions under which the logics are closed. We obtain an analogous result with respect to stable substitutions, for the negative variants of some well-known intermediate logics, which are intermediate theories that are closely related to inquisitive logic.

It can be a great challenge for second language learners to comprehend meanings that are implied in utterances rather than the surface meaning of what was said. Moreover, L2 learners’ attitudes toward pragmatic learning are unknown. This mixed-methods study investigates L2 learners’ ability to comprehend conversational implicatures. It also explores their beliefs about and intentions to develop this ability using Ajzen’s theory of planned behavior. A total of 498 freshmen from a public university in China participated in the study. Data (...) were collected using a web-based test, stimulated recall tasks and semi-structured interviews. Results show that the participants differed in recognizing the intended meanings. Complicated factors account for the variations. In addition to the types of implicature, learners’ beliefs about developing pragmatic comprehension also influence their learning intention, and subsequent performance. These beliefs include learners’ multi-layered, complex attitudes toward the outcomes of pragmatic learning, perceived self-efficacy beliefs regarding language proficiency and L2 cultural knowledge, actual behavioral control over opportunities and resources for pragmatic learning, and perceptions of less social pressure on pragmatic learning. The use of TPB may help language teachers and test designers to understand learners’ beliefs about L2 pragmatic learning in the English as a foreign language context. Understanding the factors influencing learners’ intention will help design more effective teaching curricula that may integrate pragmatic instruction and testing in the future. (shrink)

This study identifies the relationship between local stakeholder pressures and Korean foreign subsidiaries’ corporate social responsibility. Analyzing the survey data of 177 Korean foreign subsidiaries yielded two important findings. First, local primary stakeholders have a positive impact on responsive CSR activities, but have no influence on strategic CSR activities. Second, local secondary stakeholders in host countries have a strong influence on both responsive and strategic CSR activities. Secondary stakeholders have more influence on strategic than on responsive CSR activities. This article (...) suggests a change in managerial philosophy toward primary and secondary stakeholders, which may have important implications for multinational enterprises in achieving greater success with the design of their CSR activities. (shrink)

In various guises (usually referred to as the “basic emotion” or “discrete emotion” approach), scientists and philosophers have long argued that certain categories of emotion are natural kinds. In a recent paper, Colombetti (2009) proposed yet another natural kind account, and in so doing, characterized and critiqued psychological constructionist approaches to emotion, including our own Conceptual Act Model. In this commentary, we briefly address three topics raised by Columbetti. First, we correct several common misperceptions about the discrete emotion approach to (...) emotion. Second, we discuss misconceptions of our Conceptual Act Model. Finally, we briefly comment on Columbetti's Dynamical Discrete Emotion model. (shrink)

This article draws the attention of research managers and policy makers to the issue that to become a science power curtailing misconduct is the daunting challenge that emerging countries simply cannot ignore. Systematic and orchestrated efforts are needed to foster and institutionalize research integrity education among all stakeholders.

Background Performance evaluation is vital for IRB operations. As the number of IRBs and their responsibilities in reviewing and supervising clinical research grow in China, there is a significant need to evaluate their performances. To date, little research has examined IRB performance within China. The aim of this study was to ascertain the perspectives and experiences of IRB employees and researchers to understand the current status of IRBs; compare collected results with those of other countries; and identify shortcomings to improve (...) IRB performance. Methods This study was conducted in China from October 2020 to September 2021, using an online survey with the IRB-researcher assessment tool-Chinese version. Results 757 respondents were included in the analysis and classified into IRB employees, researchers, or those who are both IRB employees and researchers. Overall, the score for an ideal IRB was significantly higher than that of an actual IRB. Compared to the US National Validation study, Chinese participants and American participants both agree and differ in their perspectives on the most and least important ideal items. Conclusion This investigation provides a benchmark of the perceived performance of actual IRBs in China. IRBs in China can be precisely adjusted by targeting identified areas of weakness to improve their performances. (shrink)

This paper offers a fine analysis of different versions of the well known sure-thing principle. We show that Savage's formal formulation of the principle, i.e., his second postulate (P2), is strictly stronger than what is intended originally.

We examine corporate philanthropic decisions in response to the local spread of COVID-19. From a strategic perspective, firms may proactively undertake philanthropic efforts to limit the spread of the pandemic and avoid a degraded business environment. From the perspective of non-trivial costs, increased economic uncertainty can raise concerns about business survival and lead to conservative philanthropic strategies. Following the proverb “prosperity makes friends, adversity tries them,” at the provincial level, our results support the second perspective. Specifically, when the spread of (...) the pandemic worsens in a province, local firms are less likely to make COVID-19-related donations in terms of likelihood and amount. Investors also react negatively, not only to the local spread of COVID-19 but also to COVID-19-related philanthropic donations. At the organizational level, our evidence indicates that there is at least some level of cost–benefit analysis underlying corporate philanthropic decisions. Specifically, corporate philanthropic donations, especially those made to the local business environment, are significantly affected by organizational-level factors, such as pre-existing resource availability and motives to acquire political and reputational resources. Overall, our multilevel study presents a comprehensive picture of corporate philanthropic decisions amid the COVID-19 crisis. (shrink)

The Central Bank of China is testing its Digital Currency Electronic Payment (DCEP) in the cities of Shenzhen, Suzhou, Chengdu and Xunan with the involvement of four large state-owned banks in the...

Quantum B-algebras, the partially ordered implicational algebras arising as subreducts of quantales, are introduced axiomatically. It is shown that they provide a unified semantic for non-commutative algebraic logic. Specifically, they cover the vast majority of implicational algebras like BCK-algebras, residuated lattices, partially ordered groups, BL- and MV-algebras, effect algebras, and their non-commutative extensions. The opposite of the category of quantum B-algebras is shown to be equivalent to the category of logical quantales, in the way that every quantum B-algebra admits a (...) natural embedding into a logical quantale, the enveloping quantale. Partially defined products of algebras related to effect algebras are handled efficiently in this way. The unit group of the enveloping quantale of a quantum B-algebra X is shown to be always contained in X, which gives a functorial subgroup X× of X. Similar subfunctors are obtained for the non-commutative extensions of BCK-algebras and effect algebras. The results of Galatos, Jónsson, and Tsinakis on the splitting of generalized BL-algebras into a semidirect product of a partially ordered group operating on an integral residuated poset are extended to a characterization of twisted semidirect products of a po-group by a quantum B-algebra. (shrink)

Motivation has an effect on the rate and success of second language (L2) learning. However, little is known about its role in students’ levels of L2 pragmatic awareness. This study investigated whether and to what extent students’ L2 motivation influences their pragmatic awareness. A total of 498 Chinese university students completed a two-part web-based survey (an appropriateness judgement task and a motivation questionnaire), of whom 12 were subsequently interviewed. The quantitative results show that pragmatic awareness correlates positively with attitudes towards (...) the L2 community and the intended learning efforts. Moreover, a model combining the intended learning efforts, attitudes towards the L2 community and attitudes towards learning English can significantly predict pragmatic awareness. The analysis of semi-structured interviews reveals a mismatch between students’ immediate needs when learning English and outcomes of pragmatic acquisition, which may contribute to the absent correlation between overall levels of L2 motivation and pragmatic awareness. (shrink)

This article investigates Kripke-style semantics for two sorts of logics: pseudo-Boolean and weak-Boolean logics. As examples of the first, we introduce G3 and S53pB.G3 is the three-valued Dummett–Gödel logic; S53pB is the modal logic S5 but with its orthonegation replaced by a pB negation. Examples of wB logic are G3wB and S53wB.G3wB is G3 with a wB negation in place of its pB negation; S53wB is S5 with a wB negation replacing its orthonegation. For each system, we provide a three-valued (...) Kripke-style semantics with and without star operation . We prove soundness and completeness theorems in each case. Note that wB logics may be equivalent to logics with Baaz’s projection Δ. We finally introduce the G3 and the S53pB both with Δ and show that they are equivalent to G3wB and S53wB, respectively. (shrink)

The human brain shows neuroplastic adaptations induced by motor skill training. However, the description of the plastic architecture of the whole-brain network in resting-state is still limited. In the present study, we aimed to detect how motor training affected the density distribution of whole-brain resting-state functional connectivity (FC) brain in fast-ball student-athletes using resting-state functional magnetic resonance imaging (fMRI) data of student-athletes (SA), and non-athlete healthy controls (NC). The voxel-wise data-driven graph theory approach, namely global functional connectivity density (gFCD) mapping (...) was applied. The results showed that the SA group exhibited significantly decreased gFCD in brain regions centered at left triangular part of inferior frontal gyrus (IFG), extending to opercular part of left IFG and middle frontal gyrus (MFG) compared with NC group. The findings supported the idea of an increased neural efficiency of athletes’ brain in the brain regions associated with attentional-motor modulation and executive control. Furthermore, the behavioral results demonstrated that in the SA group, faster executive control reaction time was associated with smaller gFCD values in left IFG. The findings implied that the motor skill training would decrease the numbers of FC in IFG to accelerate the execution control with high attentional demands, and focus the attention to the target detection the athletes are interested in. (shrink)

Inclusion logic is a variant of dependence logic that was shown to have the same expressive power as positive greatest fixed‐point logic. Inclusion logic is not axiomatisable in full, but its first order consequences can be axiomatized. In this paper, we provide such an explicit partial axiomatization by introducing a system of natural deduction for inclusion logic that is sound and complete for first order consequences in inclusion logic.

This paper studies the problems of tip position regulation and vibration suppression of flexible manipulators without using the model. Because of the two-timescale characteristics of flexible manipulators, applying the existing model-free control methods may lead to ill-conditioned numerical problems. In this paper, the dynamics of a flexible manipulator is decomposed into two subsystems which are linear and controllable at different timescales by singular perturbation theory and a model-free composite controller is designed to alleviate the ill-conditioned numerical problems. To do this, (...) a model-free composite control strategy is constructed which facilitates in designing the controller in slow and fast timescales. In the slow timescale, the slow subsystem controller is designed by adaptive dynamic programming based on the measurements of the slow inputs and the position, while the vibration in the slow timescale is estimated by the least square method. In the fast timescale, the vibration is reconstructed based on the measurements of vibration and its estimate in the slow timescale, by which the fast controller is designed using ADP. Stability of the closed-loop system is proved by SP theory. Finally, simulations are given to show the feasibility and effectiveness of the proposed methods. (shrink)

For a large proportion of our daily lives, spontaneously occurring thoughts tend to disengage our minds from goal-directed thinking. Previous studies showed that EEG features such as the P3 and alpha oscillations can predict mind-wandering to some extent, but only with accuracies of around 60%. A potential candidate for improving prediction accuracy is the Steady-State Visual Evoked Potential, which is used frequently in single-trial contexts such as brain-computer interfaces as a marker of the direction of attention. In this study, we (...) modified the sustained attention to response task that is usually employed to measure spontaneous thought to incorporate the SSVEP elicited by a 12.5-Hz flicker. We then examined whether the SSVEP could track and allow for the prediction of the stickiness and task-relatedness dimensions of spontaneous thought. Our results show that the SSVEP evoked by flickering words was able to distinguish between more and less sticky thinking but not between whether a participant was on- or off-task. This suggests that the SSVEP is able to track spontaneous thinking when it is strongly disengaged from the task but not off-task thought in general. Future research should determine the exact dimensions of spontaneous thought to which the SSVEP is most sensitive. (shrink)

ABSTRACT This research aims to clarify the relationship between creativity and dishonesty. Study 1 examined whether creativity primed by the scrambled sentence test could influence dishonesty. The results showed that primed individuals were less likely to act dishonestly. Study 2 investigated the association between creative style and spontaneous and instructed dishonesty. Rule-followers more often implemented spontaneous dishonest behavior but showed low accuracy in instructed lying tasks. The findings expand our understanding of the correlation between creativity and unethical behavior, which may (...) improve moral creative talents. (shrink)

BackgroundProfessional ethics is the regulation and discipline of nurses’ daily nursing work. Nurses often encounter various ethical challenges and problems in their clinical work, but there are fe...

In the film “Kaili Blues” by Bi Gan, intricate clues create complex connections between the plots steered by various characters. This relationship manifests in splitting time and alternating between dream and reality. This article analyzes Bi Gan’s approach to temporality and dreams by focusing on how he employs various film metaphors to deal with poetic narratives in his films. The article consists of three sections: First, it introduces the (puzzle) storytelling form of “Kaili Blues” as a promising area in many (...) Chinese films. Second, it examines how puzzle films contribute to the ambiguity (plots) between characters from the perspective of infinite games. Moreover, third, the article discusses the two levels of metaphors in “Kaili Blues” that result from the condensation and displacement of metaphors, including the mutual projection of roles caused by the time-forking effect and the audience’s associations caused by the significance of dreams in Chinese tradition (or local) culture. (shrink)

University spin-outs, creating businesses from university intellectual property, are a relatively common phenomena. As a knowledge transfer channel, the spin-out business model is attracting extensive attention. In this paper, the impacts of six equities on the acquisition of USOs, including founders, university, banks, business angels, venture capitals, and other equity, are comprehensively analyzed based on theoretical and empirical studies. Firstly, the average distribution of spin-out equity at formation is calculated based on the sample data of 350 UK USOs. According to (...) this distribution, a radial basis function neural network model is employed to forecast the effects of each equity on the acquisition. To improve the classification accuracy, the novel set-membership method is adopted in the training process of the RBF NN. Furthermore, a simulation test is carried out to measure the effects of six equities on the acquisition of USOs. The simulation results show that the increase of university’s equity has a negative effect on the acquisition of USOs, whereas the increase of remaining five equities has positive effects. Finally, three suggestions are provided to promote the development and growth of USOs. (shrink)

This paper investigates the moderating role of industry regulation on the effectiveness of audit committees in restricting earnings management. Using comprehensive panel data of S&P 1500 firms between 2003 and 2007, we find that the proportion of CEO directors on an audit committee is positively associated with earnings management in unregulated industries, while this association is significantly weaker in regulated industries. Further, the proportion of financial experts on an audit committee is negatively associated with earnings management. Our results also indicate (...) that the average board tenure of audit committee members is negatively related to earnings management in regulated industries, but positively affects earnings management in unregulated industries. Finally, audit committee members’ average directorship increases earnings management in regulated industries, but reduces earnings management in unregulated industries. Overall, our results suggest that the effectiveness of audit committees in reducing earnings management and improving financial reporting quality is influenced by industry regulation. (shrink)