The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

Francis Ysidro Edgeworth’s unduly neglected monograph New and Old Methods of Ethics (1877) advances a highly sophisticated and mathematized account of social well-being in the utilitarian tradition of his 19th-century contemporaries. This article illustrates how his usage of the ‘calculus of variations’ was combined with findings from empirical psychology and economic theory to construct a consequentialist axiological framework. A conclusion is drawn that Edgeworth is a methodological predecessor to several important methods, ideas, and issues that continue to be discussed in (...) contemporary social well-being studies. (shrink)

Respect for patient autonomy is paramount in resolving ethical tensions in end-of-life care. The concept of relational autonomy has contributed to this debate; however, scholars often use this concept in a fragmented manner. This leads to partial answers on ascertaining patients’ true wishes, meaningfully engaging patients’ significant others, balancing interests among patients and significant others, and determining clinicians’ obligations to change patients’ unconventional convictions to enhance patient autonomy. A satisfactory solution based on relational autonomy must incorporate patients’ competence (apart from (...) decisional capacity), authenticity (their true desires or beliefs) and the involvement level of their significant others. To that end, we argue that John Christman’s procedural approach to relational autonomy provides critical insights, such as the diachronic or socio-historical personhood, sustained critical reflection and his recent explication of the nature of asymmetrical relationships and helpful interlocutors. This study reviews Christman’s account, proposes minor modifications and advocates for an integrated three-dimensional model for medical decision-making. Clarifying the relationship among the three elements promotes an ethical framework with a coherent understanding of relational autonomy. This model not only provides a descriptive and normative framework for end-of-life care practice but also reconsiders the nature of the clinician–patient relationship and its normative implications. We further present a case study to illustrate the merits of our proposed model. Altogether, our proposal will help navigate complex medical decision-making, foster trust and negotiate shared values between patients and their significant others, particularly in end-of-life care. (shrink)

Over the last few years, automatic facial micro-expression analysis has garnered increasing attention from experts across different disciplines because of its potential applications in various fields such as clinical diagnosis, forensic investigation and security systems. Advances in computer algorithms and video acquisition technology have rendered machine analysis of facial micro-expressions possible today. Although the study of facial micro-expressions is a well-established field in psychology, it is still relatively new from the computational perspective with many interesting problems. In this survey, we (...) present a comprehensive review of state-of-the-art databases and methods for micro-expressions spotting and recognition. Individual stages involved in the automation of these tasks are also described and reviewed at length. In addition, we also deliberate on the challenges and future directions in this growing field of automatic facial micro-expression analysis. (shrink)

As more and more multi-national companies expand their operations globally, their responsibilities extend beyond not only the economic motive of profitability but also other social and environmental factors. The objective of this article is to examine the impact of national culture and geographic environment on firms’ corporate social performance (CSP). Empirical tests are based on a global CSP database of companies from 49 countries. Results show that the Hofstede’s cultural dimensions are significantly associated with CSP. In addition, European companies are (...) found to out-perform other regions and countries in CSP. (shrink)

We live in the Age of Big Data. In medicine, artificial intelligence and machine learning algorithms, fueled by big data, promise to change how physicians make diagnoses, determine prognoses, and develop new treatments. An exponential rise in articles on these topics is seen in the medical literature. Recent applications range from the use of deep learning neural networks to diagnose diabetic retinopathy and skin cancer from image databases, to the use of various machine learning algorithms for prognostication in cancer and (...) cardiovascular disease. Many factors are driving the adoption of AI in health care, from... (shrink)

From a rebellious young woman with a dangerous heroin habit to a globe-trotting fashion model to “First Lady of Yoga” (The New York Times), Colleen Saidman Yee tells the remarkable story of how she found herself through the healing power of yoga—and then inspired others to do the same. I’ve learned how to extract the beauty of an ordinary day. I’ve learned that the best high exists in the joy—or the sadness—of the present moment. Yoga allows me to surf the (...) ripples and sit with the mud, while catching glimpses of the clarity of my home at the bottom of the lake: my true self. The very first time Saidman Yee took a yoga class, she left feeling inexplicably different—something inside had shifted. She felt alive—so alive that yoga became the center of her life, helping her come to terms with her insecurities and find her true identity and voice. From learning to cope with a frightening seizure disorder to navigating marriages and divorces to becoming a mother, finding the right life partner, and grieving a beloved parent, Saidman Yee has been through it all—and has found that yoga holds the answers to life’s greatest challenges. Approachable, sympathetic, funny, and candid, Saidman Yee shares personal anecdotes along with her compassionate insights and practical instructions for applying yoga to everyday issues and anxieties. Specific yoga sequences accompany each chapter and address everything from hormonal mood swings to detoxing, depression, stress, and increased confidence and energy. Step-by-step instructions and photographs demonstrate her signature flow of poses so you can follow them effortlessly. Yoga for Life offers techniques to bring awareness to every part of your physical and spiritual being, allowing you to feel truly alive and to embody the peace of the present moment. (shrink)

There have recently been novel applications of medical systematic review guidelines to economic policy interventions which contain controversial methodological assumptions that require further scrutiny. A landmark 2017 Cochrane review of unconditional cash transfer (UCT) studies, based on the Grading of Recommendations Assessment, Development and Evaluation (GRADE), exemplifies both the possibilities and limitations of applying medical systematic review guidelines to UCT and universal basic income (UBI) studies. Recognizing the need to upgrade GRADE to incorporate the differences between medical and policy interventions, (...) the GRADE Public Health Project Group (PHPG) was convened to enumerate and address these methodological challenges. However, in light of our analysis of additional methodological challenges that arise for UCT and UBI studies, we argue that the adaptation of medical systematic review guidelines to economic methodology is far from straightforward and is in fact more challenging than claimed by the PHPG. (shrink)

This study investigates the interaction effects of two business strategies and human resource management practices on employee outcomes. These relationships are further analyzed on the extent of differences between public and private limited companies in Malaysia. Structural equation modelling is used to examine the effect of the three variables and the invariance effect of the two types of companies. The results show that HRM practices mediate the interaction of business strategy and employee outcomes. Furthermore, the effects of business strategy and (...) HRM practices on employee outcomes in public limited companies are only slightly different from the ones implemented in private limited companies. Specifically, the moderation analysis shows invariance between differentiation strategy and variance in low-cost strategy. (shrink)

ABSTRACTHow are nostalgic memories created? We considered savouring as one process involved in the genesis of nostalgia. Whereas nostalgia refers to an emotional reflection upon past experiences, savouring is a process in which individuals deeply attend to and consciously capture a present experience for subsequent reflection. Thus, having savoured an experience may increase the likelihood that it will later be reflected upon nostalgically. Additionally, to examine how cognitive and emotional processes are linked across time, we tested whether nostalgia for a (...) previously savoured experience predicts optimism for the future. Retrospective reports of having savoured a positive event were associated with greater nostalgia for the event. Retrospective reports of savouring a time period were associated with greater nostalgia for that time period when participants were in a setting that prompted thoughts of the time period. Savouring an experience predicted no... (shrink)

Naturalistic theories of disease appeal to concepts of biological function, and use the notion of dysfunction as the basis of their definitions. Debates in the philosophy of biology demonstrate how attributing functions in organisms and establishing the function-dysfunction distinction is by no means straightforward. This problematization of functional ascription has undermined naturalistic theories and led some authors to abandon the concept of dysfunction, favoring instead definitions based in normative criteria or phenomenological approaches. Although this work has enhanced our understanding of (...) disease and illness, we need not necessarily abandon naturalistic concepts of function and dysfunction in the disease debate. This article attempts to move towards a new naturalistic theory of disease that overcomes the limitations of previous definitions and offers advantages in the clinical setting. Our approach involves a re-evaluation of concepts of biological function employed by naturalistic theories. Drawing on recent insights from the philosophy of biology, we develop a contextual and evaluative account of function that is better suited to clinical medicine and remains consistent with contemporary naturalism. We also show how an updated naturalistic view shares important affinities with normativist and phenomenological positions, suggesting a possibility for consilience in the disease debate. (shrink)

Naturalistic theories of disease appeal to concepts of biological function, and use the notion of dysfunction as the basis of their definitions. Debates in the philosophy of biology demonstrate how attributing functions in organisms and establishing the function-dysfunction distinction is by no means straightforward. This problematization of functional ascription has undermined naturalistic theories and led some authors to abandon the concept of dysfunction, favoring instead definitions based in normative criteria or phenomenological approaches. Although this work has enhanced our understanding of (...) disease and illness, we need not necessarily abandon naturalistic concepts of function and dysfunction in the disease debate. This article attempts to move towards a new naturalistic theory of disease that overcomes the limitations of previous definitions and offers advantages in the clinical setting. Our approach involves a reevaluation of concepts of biological function employed by naturalistic theories. Drawing on recent insights from the philosophy of biology, we develop a contextual and evaluative account of function that is better suited to clinical medicine and remains consistent with contemporary naturalism. We also show how an updated naturalistic view shares important affinities with normativist and phenomenological positions, suggesting a possibility for consilience in the disease debate. (shrink)

There remains no consensus among social scientists as to how to measure and understand forms of information deprivation such as misinformation. Machine learning and statistical analyses of information deprivation typically contain problematic operationalizations which are too often biased towards epistemic elites’ conceptions that can undermine their empirical adequacy. A mature science of information deprivation should include considerable citizen involvement that is sensitive to the value-ladenness of information quality and that doing so may improve the predictive and explanatory power of extant (...) models. (shrink)

Gender inequality, poverty, racial discrimination, and ecological catastrophes are some of the problems we are currently facing. While these problems may seem to be separate and independent, most of the oppressions could be attributed to the domination of capitalist patriarchy. Ecofeminism sees an intersection behind these oppressions—most of the oppressions could be attributed to the domination of capitalist patriarchy. With a prime focus on environmental issues, ecofeminism suggests that the attitudes and mechanisms behind the mastery over women and nature are (...) not only similar but are one and the same. For ecofeminists, environmental issues are feminist issues. A decoding of the conquest of nature and the... (shrink)

There remains no consensus among social scientists as to how to measure and understand forms of information deprivation such as misinformation. Machine learning and statistical analyses of information deprivation typically contain problematic operationalizations which are too often biased towards epistemic elites' conceptions that can undermine their empirical adequacy. A mature science of information deprivation should include considerable citizen involvement that is sensitive to the value-ladenness of information quality and that doing so may improve the predictive and explanatory power of extant (...) models. (shrink)

Organisational leaders mismanaging business affairs are guided by performance pressures and/or greed while pressurising employees to follow. Unethical activities have led to stakeholder losses, with no accountability by individuals perpetuating the fraud. Corporate governance frameworks and subsequent reforms have been used merely as tick box measures, proving them inefficient in numerous corporate collapses. This study intends to explore and analyse the roles of personal and collective virtues in corporate citizenship. Developing from the virtues theory and using a mixed method of (...) three focus group discussions and a self-administered questionnaire of 119 participants from various organisations, the authors establish that personal virtues are important to portray ethical individualism. However, in a corporate setting, collective virtues are more important to enhance corporate citizenship, through ethical culture and collective accountability. (shrink)

The COVID-19 global pandemic has stretched the capacities of public health institutions and health systems around the world, opening the door to a range of technologically-driven solutions. In this article, we seek to historicize the expanding role of digital health technologies and examine the political-economic context from which they have emerged. Drawing on critical insights from science and technology studies, we maintain that the rise of digital health technologies has been catalyzed by broad shifts in global health governance that have (...) expanded the role of market forces in public health and a unique set of political and economic crises that have accelerated the adoption of digital technologies—often under the guise of appeals to technological innovation to address “unprecedented” crises. These interrelated historical trends, we contend, are critical for understanding current state responses to the pandemic and possibilities for more equitable and democratic applications of technology in public health. (shrink)

The tropical rain-forest regions in Borneo Island have in place various tough environmental policies to manage the economic use of natural resources sustainably. Nevertheless, their biological landscapes are struggling against unprecedented ecological assault amid rapid industrial transformations which have involved massive and irreversible exploitation of land resources. The main reason behind this mismatch of sustainable resource management vis-à-vis unsustainable resource use is the failure on the part of the policy makers to act under the guidance of certain ethical virtues when (...) attempting to translate environmental rhetoric in print to concrete actions in reality. Ethical engagement with nature is pivotal in helping to stimulate genuine efforts in environmental conservation. Field research in the Borneo tropical rain-forest state of Sarawak, Malaysia is able to identify and evaluate the distinctive environmental attitudes, values, and practices of the indigenous communities, and their implications on Sarawak’s sustainable land-resource use and to reinforce the importance of ethical leadership in addressing a myriad of today’s environmental challenges. (shrink)

ObjectivesWorking-age cancer patients face barriers to resuming work after treatment completion. Those resuming work contend with reduced productivity arising from persisting residual symptoms. Existing studies of return to work after cancer diagnosis were done predominantly in Western countries. Given that employment and RTW in cancer survivors likely vary regionally due to healthcare provision and social security differences, we documented rates and correlates of RTW, work productivity, and activity impairment among Chinese cancer survivors in Hong Kong at one-year post-treatment.MethodsOf 1,106 cancer (...) patients assessed at six-months post-cancer treatment, 593 previously worked; detailed work status, psychological distress, physical symptom distress, supportive care needs, health-related quality of life, and illness perception were assessed. Six months later, work productivity and activity impairment were assessed. Descriptive analyses examined RTW rate. Fully adjusted regressions determined RTW, work productivity, and activity impairment predictors.ResultsAt baseline, 39% were working, 26% on sick leave, and 35% were unemployed. Compared to patients returning to work, unemployed participants were older, likely manual/service-oriented workers, and had lower family income, chemotherapy, fewer unmet health system and information needs, poorer physical functioning, and negative illness perceptions. Sick leave participants were likely service-oriented workers, who had head and neck cancer, chemotherapy, and poor physical functioning. At FU, baseline depressive symptoms, physical symptom distress, and negative illness perceptions predicted presenteeism and work productivity loss; gynecological cancer, fewer unmet health system and information needs, and greater unmet sexuality needs predicted absenteeism; physical symptom distress, negative illness perception, and poor physical functioning predicted activity impairment.ConclusionCancer survivors who had more physically demanding jobs and poorer physical functioning delayed RTW. Unmanaged physical symptom and psychological distress hindered work productivity. (shrink)

In contrast to standard possible worlds semantics, possible worlds in a two-dimensional semantic framework play two kinds of roles, rather than just one. This allows the framework to assign two kinds of intensions to expressions, rather than just one. Its fruitful use in explicating modal operators and the meanings of referential expressions like indexicals has led to two-dimensional accounts that seek to revive the Fregean conception of meaning, or more specifically the descriptivist view of reference, which has fallen into disrepute (...) due to intense criticisms, most famously, by Saul Kripk’s seminal work Naming and Necessity (1972). This entry provides a critical overview of the two most prominent of such accounts, proposed by Frank Jackson and David Chalmers. Unfortunately, there is not space to describe either account in detail, so I rely largely on brief descriptions and plenty of references to primary and secondary sources. More importantly, I rely on focusing on how the accounts explain the phenomenon of necessary a posteriori identity that Kripke’s well-known examples (such as ‘Hesperus is Phosphorus’) have brought to light. Focusing on and structuring our discussions around this phenomenon is by no means just an expository convenience. These cases are of central importance in themselves. They epitomize a large part of the contribution of Naming and Necessity to the theory of reference. This is why section 2 outlines Kripke’s critique of the Fregean theory of referential expressions and section 3 explains rigid designation and identity statements. Section 4 discusses rigidification and the notion of a world considered as actual, leading to the introduction of two-dimensional functions in Section 5. I discuss, finally, Frank Jackson’s and David Chalmers’ two-dimensionalism in Sections 6 and 7. Section 8 makes a few critical remarks on Jackson’s handling of the semantic argument. I conclude (Section 8) by discussing the important distinction between semantics and metasemantics. (shrink)

Possible-world semantics are provided for Parikh’s relevance-sensitive model for belief revision. Having Grove’s system-of-spheres construction as a base, we consider additional constraints on measuring distance between possible worlds, and we prove that, in the presence of the AGM postulates, these constraints characterize precisely Parikh’s axiom (P). These additional constraints essentially generalize a criterion of similarity that predates axiom (P) and was originally introduced in the context of Reasoning about Action. A by-product of our study is the identification of two possible (...) readings of Parikh’s axiom (P), which we call the strong and the weak versions of the axiom. An interesting feature of the strong version is that, unlike classical AGM belief revision, it makes associations between the revision policies of different theories. (shrink)

The history of economic thought witnessed several prominent economists who took seriously models and concepts in physics for the elucidation and prediction of economic phenomena. Econophysics is an emerging discipline at the intersection of heterodox economics and the physics of complex systems, with practitioners typically engaged in two overlapping but distinct methodological programs. The first is to export mathematical methods used in physics for the purposes of studying economic phenomena. The second is to export mechanisms in physics into economics. A (...) conclusion is drawn that physics transfer is often justified at the level of mathematical transfer but unjustified at the level of mechanistic transfer. (shrink)

This paper extends the AGM theory of belief revision to accommodate infinitary belief change. We generalize both axiomatization and modeling of the AGM theory. We show that most properties of the AGM belief change operations are preserved by the generalized operations whereas the infinitary belief change operations have their special properties. We prove that the extended axiomatic system for the generalized belief change operators with a Limit Postulate properly specifies infinite belief change. This framework provides a basis for first-order belief (...) revision and the theory of revising a belief state by a belief state. (shrink)

Among the many forms of research misconduct, publishing fraudulent data is considered to be serious where the confidence and validity of the research is detrimentally undermined. In this study, the trend of 303 retracted publications from 44 authors (with more than three retracted publications each) was analysed. The results showed that only 6.60% of the retracted publications were single-authored and the discovery of fraudulent publications had reduced from 52.24 months (those published before the year 2000) to 33.23 months (those published (...) on the year 2000 and onwards). It appears that with the widely accessible public databases like PubMed, fraudulent publications can be detected more easily. The different approaches adopted by authors who had previous publications retracted are also discussed herein. (shrink)

Distributional semantic models (DSMs) are a primary method for distilling semantic information from corpora. However, a key question remains: What types of semantic relations among words do DSMs detect? Prior work typically has addressed this question using limited human data that are restricted to semantic similarity and/or general semantic relatedness. We tested eight DSMs that are popular in current cognitive and psycholinguistic research (positive pointwise mutual information; global vectors; and three variations each of Skip-gram and continuous bag of words (CBOW) (...) using word, context, and mean embeddings) on a theoretically motivated, rich set of semantic relations involving words from multiple syntactic classes and spanning the abstract–concrete continuum (19 sets of ratings). We found that, overall, the DSMs are best at capturing overall semantic similarity and also can capture verb–noun thematic role relations and noun–noun event-based relations that play important roles in sentence comprehension. Interestingly, Skip-gram and CBOW performed the best in terms of capturing similarity, whereas GloVe dominated the thematic role and event-based relations. We discuss the theoretical and practical implications of our results, make recommendations for users of these models, and demonstrate significant differences in model performance on event-based relations. (shrink)

Current methods of operationalizing concepts of misinformation in machine learning are often problematic given idiosyncrasies in their success conditions compared to other models employed in the natural and social sciences. The intrinsic value-ladenness of misinformation and the dynamic relationship between citizens' and social scientists' concepts of misinformation jointly suggest that both the construct legitimacy and the construct validity of these models needs to be assessed via more democratic criteria than has previously been recognized.

The authors present a comprehensive synthesis and evaluation of the published scales measuring the components of the decision making process in ethical situations using the Hunt-Vitell (1993) theory of ethics as a framework to guide the research. Suggestions for future scale development are also provided.

Milner and Goodale have advanced a justly influential theory of the structure of the human visual system. In broad outline, Milner and Goodale hold that the ventral neural pathway is associated with recognition and experiential awareness, and with a kind of indirect control of action. And they hold that, by contrast, the dorsal neural stream is associated with the non-conscious, direct control of visually informed action. Most of the relevant empirical research has focused on the visual control of close-in, “personal (...) space,” reaching and/or grasping. While their view has not escaped controversy and debate, we think that Milner and Goodale have a compelling story to tell about the visual guidance of such close in, “personal space” action. However, the question of whether their scheme applies to behavior with visually specified targets that are outside of the space accessible by simply reaching and grasping is largely unstudied. And it should be studied, since this is the arena of much human behavior. We provide good reason to think that the Milner and Goodale scheme may well not apply to important classes of mid-range, ‘action space’ behavior. But the matter is in the end to be decided in the lab. We describe a research program to do this. (shrink)

How the formidable diversity of forms emerges from developmental and evolutionary processes is one of the most fascinating questions in biology. The homeodomain‐containing Hox proteins were recognized early on as major actors in diversifying animal body plans. The molecular mechanisms underlying how this transcription factor family controls a large array of context‐ and cell‐specific biological functions is, however, still poorly understood. Clues to functional diversity have emerged from studies exploring how Hox protein activity is controlled through interactions with PBC class (...) proteins, also evolutionary conserved HD‐containing proteins. Recent structural data and molecular dynamic simulations add further mechanistic insights into Hox protein mode of action, suggesting that flexible folding of protein motifs allows for plastic protein interaction. As we discuss in this review, these findings define a novel type of Hox‐PBC interaction, weak and dynamic instead of strong and static, hence providing novel clues to understanding Hox transcriptional specificity and diversity. (shrink)

This volume examines the role and influence of multiculturalism in general theories of international law; in the composition and functioning of international ...