It is common today that organizations have their own distinctive cultures, even in cases when they may not have willfully attempted to create them. Rather, cultures have most likely been created unconsciously, forced by the values of top level managers, the founder, or core people who have built or direct the organization. Leaders frequently attempt to change the culture of their organizations to suit their own preferences. The resulting culture will influence the decision-making process, market demand, and nature of the (...) business. It affects management styles and what everyone determines as success. This study is an attempt to discover how culture influences management styles and decisions, with special reference to the local environment in Oman. (shrink)

There is the world of ideas and the world of practice; the French are often for sup pressing the one and the English the other; but neither is to be suppressed. -Matthew Arnold The Function of Criticism at the Present Time From its inception, bioethics has confronted the need to reconcile theory and practice. At first the confrontation was purely intellectual, as writers on ethical theory (within phi losophy, theology, or other humanistic disciplines) turned their attention to topics from the (...) world of medical practice. Recently the confrontation has grown more intense. The ap pointment of clinical ethicists in hospitals and other health care settings is an accelerating trend in North America. Concomitantly, those institutions involved in training peo ple in clinical ethics have added organized exposure to the world of practice, in the form of placement requirements, to the normal academic course load. In common with other dis ciplines, bioethics has begun to see clinical training as a con dition of didactic theory and apprenticeship. (shrink)

Pro-theism is the view that God’s existence would be good in that God’s existence increases the value of a world. Anti-theism is the view that God’s existence would decrease the value of a world. We develop and defend the morally good agent argument for pro-theism. The basic idea is that morally good agents tend to add value to states of affairs, and God, moral agent par excellence is no exception. Thus, we argue that the existence of God (...) would be, on balance, a good thing and therefore something that one can rationally desire to be true. (shrink)

Sponges are important but often‐neglected organisms. The absence of classical animal traits (nerves, digestive tract, and muscles) makes sponges challenging for non‐specialists to work with and has delayed getting high quality genomic data compared to other invertebrates. Yet analyses of sponge genomes and transcriptomes currently available have radically changed our understanding of animal evolution. Sponges are of prime evolutionary importance as one of the best candidates to form the sister group of all other animals, and genomic data are essential to (...) understand the mechanisms that control animal evolution and diversity. Here we review the most significant outcomes of current genomic and transcriptomic analyses of sponges, and discuss limitations and future directions of sponge transcriptomic and genomic studies. (shrink)

Work-related cultural differences, which were familiarized by scholars such as Hall and Hofstede, offer important concepts to help us understand various forms of cooperation and communication. However, the predominant focus of cultural analysis on collectivistic harmony prevents us from gaining an understanding of strategy and conflict. In an attempt to grasp how conflicts are handled, a political analysis can provide new insights. This is illustrated by a comparative study of two CEOs who gave public statements concerning management failure: Shouhei Nozawa (...) of Yamaichi and Paul Smits of KPN. Their statements were strikingly different in several ways, but the classical insights of cross-cultural analysis can only partly explain the differences. This is where political analysis comes in, focusing on interest relationships, responsibilities and virtues, tactics and strategy. (shrink)

The purpose of this article is to take a fresh look at the concept of wealth creation that is urgently needed, given the huge gap between the global importance of wealth creation and the attention paid to it. It is argued that its notion we encounter is often very simple (as in "making money") or extremely vague (as in "adding value"). In the first section "Need for a fresh look at the creation of wealth", the need for a (...) fresh look is highlighted by pointing to three concerns about globalization and the roles and responsibilities of corporations. In the second section "Conceptual clarifications: what is the creation of wealth?", a rich concept of wealth creation is developed that includes physical, financial, human, and social capital, encompasses private and public wealth, accounts for its production and distribution, recognizes its material and spiritual side, and places wealth in the time horizon of sustainability. Moreover, creating (wealth) as "making something new and better" is distinguished from possessing and acquiring, and different motivations required for wealth creation are explored. The third section "Challenges for business ethics" discusses several challenges of this rich concept for the understanding of business ethics. (shrink)

In this paper we consider some questions surrounding whether or not regional climate models “add value,” a controversial issue in climate science today. We highlight some objections frequently made about regional climate models both within and outside the community of modelers, including several claims that regional climate models do not “add value.” We show that there are a number of issues involved in the latter claims, the primary ones centering on the fact that different research questions are being (...) pursued by the modelers making the complaints against regional climate models. Further issues focus on historical deficiencies of particular—but not generalizable—failures of individual regional models. We provide tools to sort out these different research questions and particular failures, and to improve communication and understanding surrounding added value in climate modeling and philosophy of climate science. (shrink)

Work-related cultural differences, which were familiarized by scholars such as Hall and Hofstede, offer important concepts to help us understand various forms of cooperation and communication. However, the predominant focus of cultural analysis on collectivistic harmony prevents us from gaining an understanding of strategy and conflict. In an attempt to grasp how conflicts are handled, a political analysis can provide new insights. This is illustrated by a comparative study of two CEOs who gave public statements concerning management failure: Shouhei Nozawa (...) of Yamaichi and Paul Smits of KPN. Their statements were strikingly different in several ways, but the classical insights of cross-cultural analysis can only partly explain the differences. This is where political analysis comes in, focusing on interest relationships, responsibilities and virtues, tactics and strategy. (shrink)

Under resource dependence theory, firms should benefit from diverse boards of directors. Ethical arguments also highlight that boards should be as diverse as the stakeholders and communities that they serve. In an attempt to increase diversity and women’s presence on boards of directors, legislative efforts have enacted gender quotas. We examine how such efforts are perceived by U.S. market participants. We expect that when a firm operating under a quota law meets only the minimum requirement, investors will view the female (...) directors through the lens of token status theory and invest fewer resources in that firm than they will in a firm that exceeds the quota minimum or has the same composition but is not under a quota law. Through an experiment with 207 MTurk participants, we manipulated whether a firm was or was not under a quota law and whether the number of female board members was just at or exceeded the law’s minimum compliance. We find evidence that under a quota system, U.S. market participants tend to view female directors as tokens when the firm is just at the quota minimum, and these perceptions both affect their view of the firm’s prospects and negatively influence investment decisions. Importantly, however, we find that these negative effects can be offset and that resource dependence theory holds if the firm _exceeds_ the quota, signaling that the hiring of female directors is not simply compliance-dependent and subsequently leading U.S. market participants to invest more resources in the firm. (shrink)

Trade in high-value-added toxins for therapeutic and biological use is expanding. These toxins are generally derived from microalgae belonging to the dinoflagellate family. Due to the difficulties to grow these sensitive planktonic species and to the complexity of methods used to synthesize these molecules, which are generally complex chemical structures, biotoxin manufacturers called on artificial intelligence technologies. Manufacturing processes have been greatly improved through the development of specific learning neural networks, applied to each phases of biotoxin production: photo-bioreactors operating (...) at optimal yied; new chemical synthesis research processes; toxin biosynthetic research pathways offering short-cut possibilities. (shrink)

The craft companies that transform cocoa into value-added products in the Ambato-Ecuador canton generate a large number of losses and waste, causing low production performance, which is not solved by the chocolatiers as they don’t have a clear knowledge of the amount exactly what is lost and how it affects in the productive growth. Therefore, it seeks to quantify the losses and waste generated in the transformation of cocoa into semi-finished products. The work was carried out through the information (...) collected in the craft companies, where was determined the losses and waste of each of the processes that are carried out for the production of semi-finished products will be prolonged. Obtaining in this way key information on waste management within companies and the exact amount and percentages of losses and waste during the production of cocoa paste and its derivates. (shrink)

The paper adopts the co-evolutionary perspective on the human society/natural environment relationship developed, particularly, by the economist Richard Norgaard. This implies that human environmental knowledge is necessarily dynamic and incomplete. By extension, it is also fragmentary, in the sense that what may hold true when considering particular spatial and/or temporal scales may otherwise be false. The paper briefly explores the implications for rationality and belief, focusing particularly on the powerful role of metaphor in our collective and individual sense-making. The implications (...) of one particular metaphor—that of natural capital—are explored. Tentative conclusions about useful educational design are proposed, drawing on recent research. (shrink)

This article engages various critiques of Fair Trade, from its participation in commodification to providing a cover for "Fair-washing" corporations, and argues that Fair Trade has the potential to answer the challenges contained within them if and when it initiates an ongoing process of developing the "ethical valuedadded" content of the label. This argument is made in a number of ways. First, by distinguishing between economic and human development impacts and ethics, this article argues that these impacts are necessary but (...) not sufficient conditions for ethical trade. Second, it engages the question of the possibility of ethical practice in economics generally; developing the idea that when economics is concerned with securing the material basis of a broad range of life capacities it becomes ethical. Third, Fair Trade practice itself is examined from this standpoint, and is conceived of as both comprising a promising ethical value-added practice as well as posing a problem in its current formulation that the framework of ethical valueadded can help understand and resolve. Finally, an examination of these theoretical ideas in practice is undertaken through a case study of Café Femenino, a Fair Trade coffee produced in Peru. In conclusion it is argued that for Fair Trade to build upon its economic and human impacts, and therefore remain a meaningful ethical and economic alternative to corporate capitalism and globalization, it must distinguish itself clearly in ethics from those market relations it wishes, explicitly or implicitly, to challenge. (shrink)

Anna Alexandrova on value judgements and the measurement of well-being.

Distributional fairness of corporate distributions is an important social issue linked to accounting for equality. Value added and the information contained in the value added statement can conceptually be regarded as a reflection of how the company is managed for all stakeholders. We investigate value added information published in sustainability reports to determine if the information provided is useful for assessing distributional fairness between stakeholders. We find that the value added information disclosed lack conciseness, comparability and (...) understandability. The divergence is considerable and the explanations of the disclosed information so limited that the usefulness of the value added disclosures must be questioned. Our results suggest several obfuscating techniques in the disclosure of value added information, including disclosing information that is conceptually compromised, resulting in comparability issues and disclosing information that can’t be verified by reconciling back to the financial statements. Our findings have clear ethical and moral implications as they stress the societal issue of distributional fairness. It seems that companies are either reluctant to provide value added information that is useful, or deliberately use value added disclosures to obfuscate. Information reflecting distributional fairness is therefore compromised. (shrink)

In 2018-2019, at the Keck School of Medicine of the University of Southern California, we developed and piloted a narrative-based health systems science intervention for patients living with HIV and medical students in which medical students co-wrote patients’ life narratives for inclusion in the electronic health record. The pilot study aimed to assess the acceptability of the “life narrative protocol” from multiple stakeholder positions and characterize participants’ experiences of the clinical and pedagogical implications of the LNP. Students were recruited from (...) KSOM. Patients and staff were recruited from the Maternal, Child, and Adolescent/Adult Center for Infectious Disease and Virology at Los Angeles County+USC Medical Center. Ten patients, seventeen students, and ten MCA staff participated in the pilot study. Qualitative methods were used to gather data from students’, patients’, and staff’s perspectives. Three themes emerged from the thematic analysis: patients’ life narratives conveyed their unique life experiences and voices; the protocol could result in wide-ranging effects on HIV care; the LNP enabled students to contribute value to patients’ healthcare. Across groups, participants considered the LNP an acceptable intervention. The LNP, its limitations, and implications for HIV care, narrative medicine, and health information technology are presented. (shrink)

_In_ Value-Added Measures in Education_, economist and education researcher Douglas N. Harris takes on one of the most hotly debated topics in education._ Drawing on his extensive work with schools and districts, he sets out to help educators and policy makers understand this innovative approach to assessment. Written in straightforward language and illustrated with actual student achievement data, this essential volume shows how value-added measurement can help schools make better use of their data and discusses the strengths and (...) limitations of this approach. (shrink)

Evasion of value added tax (VAT) is a pressing criminal justice problem; however, there still are no theoretical studies on the specific nature of this offense and the basis of its legal evaluation. This article is an attempt to explain the preconditions of the origin of this type of fraud and its connection with the Value Added Tax Law, to formulate the conceptual understanding of the offense, to reveal the important aspects of its legal evaluation and to discuss (...) relevant examples from the case-law. The preconditions of VAT fraud lie in the legal nature of tax administration and the particularity of VAT regulation creating opportunities to abuse the right of deducting the overpayment from the budget or reducing the tax payable. The system of tax crimes stipulated in the Criminal Code is not sufficient to properly assess the impact and danger of VAT fraud. The judicial practice considering VAT deception as property fraud is theoretically justified and welcome. (shrink)

In this article I report on the ways that an educational philosophies course in a performance-based program enables teacher candidates to identify, reflect upon, and evaluate a wide range of educational purposes. The context for the report is an accelerated graduate program in childhood education at a small urban college where intensive fieldwork is required every semester and applied learning is the norm. Using teacher candidates? reactions to selected texts in the history of educational thought as evidence, I aim to (...) show that an encounter with provocative foundational ideas can promote effective value-formation and reflective analysis of educational practice. (shrink)

In “Religion, Violence, and Human Rights: Protection of Human Rights as Justification for the Use of Armed Force,” James Johnson discusses an important dilemma for contemporary society: when should transnational military force be permitted to protect human rights? Professor Johnson uses the relatively recent doctrine of a “responsibility to protect” as the centerpiece of his paper, characterizing it as a reaction to legal concepts that emerged in the “Westphalian system.” Yet the doctrine, at least as it relates to the use (...) of military force, is not a reaction to that system but, rather, to the relatively recent system of the UN Charter, particularly its relegation to the Security Council of the exclusive authority to determine when military force should be used for purposes other than self-defense. When the Cold War ended and the Security Council failed to act to protect human rights, the doctrine was born. (shrink)

The aim of this study was to investigate the applicability of the planned behavior theory model and TPB-6 model of enhanced physical exercise in college students, and to explore the role of exercise commitment in the relationship between exercise intention and behavior, so as to provide theoretical and empirical support for college students to promotion exercise. The study participants were 581 college students are investigated with Theory of Planned Behavior Scale, Exercise Commitment Scale, and Physical Activity Rating Scale. Results showed (...) that the explanatory power of the TPB to exercise intention and exercise behavior is 0.70 and 0.52, respectively, and exercise intention was the primary factor to predict exercise behavior of college students. The Model fit of TPB-6 model is acceptable, compared with TPB 5-factor model, the predictive power of TPB-6 on behavioral intention increases from 70.0 to 75.0%, and the predictive power towards behavior raises from 52.0 to 59.0%. Exercise commitment has a partial mediating effect between exercise intention and behavior, which accounts for 26.89% of the total effect, but it has no moderating effect. In conclusion, this research demonstrates the TPB-5 model has good applicability among the college students, with exercise commitment variables, exercise intention can better predict college students’ exercise behavior, which can be used as the theoretical basis for the intervention on their exercise behavior. (shrink)

We address the most fundamental yet routinely ignored issue in economics today: that of distributive impact of the monetary system on the real economy. By re-examining the logical implications of token re-presentation of value and Irving Fisher’s theory of exchange, we argue that producers of value incur incidental expropriation of wealth associated with the deflationary effect that new value supply has on the purchasing power of money. In order to remedy the alleged inequity we propose a (...) class='Hi'>value-added negative tax (VANT) based on net individual contribution to the economic output, which is structured as a negative tax function geared to profits derived from eligible productive activities in consideration of their estimated deflationary impact. We show that an adequately optimised VANT can be non-inflationary and have zero net cost to the public. Furthermore, economic output stands to improve due to direct incentivisation of value creation, making the proposed scheme not only politically feasible but economically desirable. The proposal advances the principle of ‘fair money’, where all forms of economic value are attributed to their rightful owners prior to any positive taxation. (shrink)

There are good reasons to want logics, including many-valued logics, to have usable conditionals, and we have explored this in certain logics. However, it turns out that we “accidentally” chose some favourable logics. In this paper, we look at some of the unfavourable logics and describe where usable conditionals can be added and where it is not possible.

This study introduces the notion of an “expertise gap,” a mismatch between researcher expertise and research content. I show that these gaps can exist and warrant our attention in research endeavors that involve multidisciplinarity embedded in complex research designs. Writing as an education researcher concerned with educator quality, I show that several expertise gaps are embedded in a particular statistical approach to the measurement of teacher effectiveness: the use of value-added models. My analysis lays out the basic argument structure (...) behind these models, locates eight consequential assumptions that researchers are obligated to make, and considers the kind of disciplinary expertise that these assumptions call for. I argue for the importance of illuminating expertise gaps and studying how they shape public understanding of science and technology. (shrink)

The population of women farm operators continues to increase in the U.S. That growth, however, is mediated by research showing that women in agriculture experience persistent barriers to equality with men. The Feminist Agriculture Food Theory (FAST) developed by Sach et al. (The Rise of Women Farmers and Sustainable Agriculture, University of Iowa Press, Iowa City, (Sachs et al., The rise of women farmers and sustainable agriculture, University of Iowa Press, 2016) posits that in the face of these barriers, women (...) farmers in the Northeast are engaging in six strategies to increase their success. These include (1) increasing gender equality on their farms, (2) asserting an identity as a farmer, (3) gaining greater access to resources, (4) shaping new food and farming systems, (5) negotiating roles in agricultural organizations, and (6) forming women-centered farming organizations. While researchers have applied FAST to Michigan, it has not been examined at a national level. In this paper, then, we use the 2017 Census of Agriculture Data to measure how women in agriculture in the U.S. are faring on each aspect of FAST we can measure (strategies 1–5). We compare women to men farmers across these FAST strategies and across three different farm types: Non-Organic Non-Value-Added Farms, Organic Farms, and Value-Added Farms. Our findings suggest for FAST strategies 1 and 2 there is an increase in equity and ability to identify as a farmer for women on organic and value-added farms. However, our findings also suggest that for FAST strategies that require more institutional and structural resources (I.e. strategies 3–5), inequities persist across farm types. (shrink)

Esports’ rise in popularity has led the Olympic Movement (OM) to consider esports as a possible addition to the Olympic programme. A positive stance on the part of the OM towards certain aspects of esports has become apparent in recent years. However, the OM has expressly stated that while it is values-based, the esports industry is commercially driven. This article aims to take a tenable step towards the conceptualisation of the relationship between esports and ‘values’. Moreover, it weighs esports’ potential (...) addition to the Olympic programme in view of the commercialisation of the Olympic Games whilst also exploring the selection process for adding new sports to the programme. The article concludes that despite the OM’s negativity concerning the supposed lack of values in the esports industry, it ignores the commercialisation of the Olympic Games at its hands. Accordingly, it will further assert that esports will possibly become a part of the Olympic programme in the near future. (shrink)

Research on economization processes is increasingly taking seriously the social and material processes through which various policy domains are transformed into economic problems and solutions. This article engages “Value Added Modeling” (VAM) in teacher evaluation systems as a case study in economization. VAM is a statistical technology for evaluating the effectiveness of schoolteachers using student test scores, which wrests authority for the determination of quality teaching away from education professionals and toward quantitative economic modelers. Mobilizing field theory, we trace (...) a half century of changing relationships among economists, other academics, and various policy audiences (from media to philanthropists to state and federal government) in struggles to define education policy concerning teacher quality. We show that economization is a set of overlapping, sometimes contradictory processes that can take different forms: in this case, the spread of an “economic style of reasoning” or the establishment of “economic policy devices.” The case of VAM shows stages of economization in which processes first proceeded independently of one another, then interacted in contradictory ways, and finally, mutually reinforced one another. What primarily drove these interactions was the struggle for scientific capital within the economics discipline and the changing place of education policy and VAM within it. Ultimately, VAM’s original role as a policy device for evaluating and selecting individual teachers has foundered even as it has become an important tool for economists to accrue scientific capital and expand their style of reasoning to broader audiences. (shrink)

In this paper we are primarily concerned with political expertise, interest, and agreement as factors that might accelerate the flow of information between citizens. We examine dyadic exchanges of information as a function of two primary sets of factors: the characteristics of the citizens in the dyadic relationship and the characteristics of the larger network within which the dyad is located. Moreover, we compare political communication within dyads across several different national contexts: Germany, Japan, and the United States. We assume (...) that citizens are more likely to obtain information from people they trust, but why do they trust some individuals more than others? Is the frequency of communication predicated on shared political preferences? Or is it based on one citizen's assessment regarding the political expertise of another? The answers to these questions have important implications for whether social communication and social capital create added value in the collective deliberations of democratic politics. (shrink)

In recent years, political theorists have begun to systematically consider the concept and justification of territorial rights, and advance rival theories of state’s (or nation’s) rights over territory. This article aims to advance our understanding of the challenge facing territorial rights theories, by closely analysing one of the most developed and important theories of territory, viz., the nationalist theory. It argues that nationalist theory, which employs a quasi-Lockean argument for territorial rights, faces a problem of attribution: What value-adding (...) activities can be attributed to a cultural nation, which is viewed as the primary holder of territorial rights by the theory? It proceeds to examine three approaches to solve the problem of attribution – but argues that all of them fail. In the concluding section, the paper explores the potential implications of this largely critical argument for all attempts to develop a coherent and plausible normative theory of territory. (shrink)

A common argument for atheism runs as follows: God would not create a world worse than other worlds he could have created instead. However, if God exists, he could have created a better world than this one. Therefore, God does not exist. In this paper I challenge the second premise of this argument. I argue that if God exists, our world will continue without end, with God continuing to create value-bearers, and sustaining and perfecting the value-bearers he has (...) already created. Given this, if God exists, our world—considered on the whole—is infinitely valuable. I further contend that this theistic picture makes our world's value unsurpassable. In support of this contention, I consider proposals for how infinitely valuable worlds might be improved upon, focusing on two main ways—adding value-bearers and increasing the value in present value-bearers. I argue that neither of these can improve our world. Depending on how each method is understood, either it would not improve our world, or our world is unsurpassable with respect to it. I conclude by considering the implications of my argument for the problem of evil more generally conceived. (shrink)

Our universe is both chaotic and (most likely) infinite in space and time. But it is within this setting that we must make moral decisions. This presents problems. The first: due to our universe's chaotic nature, our actions often have long-lasting, unpredictable effects; and this means we typically cannot say which of two actions will turn out best in the long run. The second problem: due to the universe's infinite dimensions, and infinite population therein, we cannot compare outcomes by simply (...) adding up their total moral values - those totals will typically be infinite or undefined. Each of these problems poses a threat to aggregative moral theories. But, for each, we have solutions: a proposal from Greaves let us overcome the problem of chaos, and proposals from the infinite aggregation literature let us overcome the problem of infinite value. But a further problem emerges. If our universe is both chaotic and infinite, those solutions no longer work - outcomes that are infinite and differ by chaotic effects are incomparable, even by those proposals. In this paper, I show that we can overcome this further problem. But, to do so, we must accept some peculiar implications about how aggregation works. (shrink)

An ongoing argument often made by business ethicists is that a singular preoccupation on profitability, will lead, in the long run, to disvalue for all the stakeholders and the communities it affects, and often, economic challenges for the company. On the other hand, we argue, a preoccupation with ethics and CSR as the primary aims of a for-profit company, it is, on its own, like a preoccupation with profitability, unsustainable. Indeed, without economic viability, a company will fail. Both of these (...) contentions point to our conclusion that one must take care in changing habits and rethinking business models. We illustrate through case examples, that merely being ethical and socially responsible is insufficient for the long-term well-being of business just as a preoccupation with profits for their own sake also is insufficient. What is realistic, practical, pragmatic, sustainable and profitable for corporations, and what also serves the interests of multiple stakeholders including those in the communities they serve, is a true balance of ethics, CSR, and economic value-added. Expanding on the recent work of Husted and Allen, we call this a strategic global strategy approach. (shrink)

This case study emphasizes the process of concept-testing, pre-feasibility analysis, and branding of an agriculturally based niche product within the broadercultural context of the Native American community. The focus is not value-added, but rather cultural values added.

This study compares the estimated grammar school effect in different regression models, and explains why previous evidence of the effetiveness of grammar school is mixed. Like most studies of school effectiveness evaluation, previous research on grammar school effect usually applies regression to control for confounding between-school factors and determines whether attending grammar schools is associated with an academic benefit. While this value-added approach is very feasible and widely adopted, there is usually substantial variation in the evidence produced when statistical (...) choices differ. Applying the national data with more than 149,000 pupils, the study presents the sensitivity of grammar school effectiveness when baseline variables, outcome variables, and regression techniques differ. The findings will help researchers understand the mixed evidence of the effectiveness of grammar schools so far, and the unsettled debate on grammar schools nationally. While inconsistent estimations due to passive design is a common trait in school effectiveness evaluation studies, grammar schools’ effectiveness might be even more sensitive to statistical choices due to their special student intakes. Interpreting the variation between different statistical models, the findings caution researchers in dealing with the evidence in grammar school effectiveness and call for stronger designs as well as more carefully selected explanatory variables. (shrink)

The Assess Model of Intellectual Capital and a Company's Value Added Cohesion Nowadays intangible assets are especially important in every company and can help to increase a company's value added. The importance is so huge that many companies invest more money in intellectual capital than in material assets. Why has this happened? Scientists answer this question very quickly and easily - many companies have already been disappointed and damaged by their materials, goods, equipment, buildings, cars, machinery that cost (...) a lot of money but do not give effective productivity. On the contrary, intellectual capital that usually costs only the salary of an employee brings significant benefits. The research purpose is to evaluate the cohesion between intellectual capital and a company's value added and to provide the model of this cohesion. The methods used are analysis of scientific literature, GBN matrix method, expert evaluation, average comparison method, and Kendall's coefficient of concordance. Scientific aims: to reveal the cohesion between intellectual capital and a company's value added; to introduce a model of a company's value added and its intellectual capital; to demonstrate the results of expert evaluation on the model of intellectual capital and a company's value. The findings are as follows: intellectual capital is considered as a unit of social capital, communicational capital, and psychological capital; intellectual capital has a huge influence for the growth of a company's value added; employee motivation is the most important factor either for the growth of intellectual capital or a company's value added. Conclusions: expert evaluation was performed in order to investigate the importance of intellectual capital factors for the growth of intellectual capital itself and a company's value added. Experts were taken from two areas: business environment and academic environment. It is possible that experts from other environments could answer the questions in a completely different way, and this model could be improved even more. (shrink)

Research and practice of Voluntary Earnings Disclosure (VED) as a strategy are limited, notwithstanding its evidenced contribution to firm value. An emerging VED profile is identified, characterised and evaluated. Firms applying it regularly provide VED between quarterly earnings announcements. This profile is compared with the prevailing approach of issuing VED when warranted by events and/or when serving firm or management ad hoc interests. These firms' VEDs are found to be more regular, frequent, timely, and often with confirming content. Their (...) VED events, usually midquarter updates, are often prescheduled and specifically named using period-related terms. These controllable characteristics qualify it as a strategy, termed 'Period-Driven VED', in distinction from 'Event-Driven VED'. The period-driven VED strategy is found to improve a firm's information environment through a reduced information gap, measured by abnormal stock returns, lower analysts' forecast error and dispersion, and fewer surprises around earnings-release dates. The firm's improved information environment leads to lower cost of capital, as evidenced by prior theoretical and empirical research, enhancing firm value. (shrink)

Boolean-valued models of set theory were independently introduced by Scott, Solovay and Vopěnka in 1965, offering a natural and rich alternative for describing forcing. The original method was adapted by Takeuti, Titani, Kozawa and Ozawa to lattice-valued models of set theory. After this, Löwe and Tarafder proposed a class of algebras based on a certain kind of implication which satisfy several axioms of ZF. From this class, they found a specific 3-valued model called PS3 which satisfies all the axioms of (...) ZF, and can be expanded with a paraconsistent negation *, thus obtaining a paraconsistent model of ZF. The logic (PS3 ,*) coincides (up to language) with da Costa and D'Ottaviano logic J3, a 3-valued paraconsistent logic that have been proposed independently in the literature by several authors and with different motivations such as CluNs, LFI1 and MPT. We propose in this paper a family of algebraic models of ZFC based on LPT0, another linguistic variant of J3 introduced by us in 2016. The semantics of LPT0, as well as of its first-order version QLPT0, is given by twist structures defined over Boolean agebras. From this, it is possible to adapt the standard Boolean-valued models of (classical) ZFC to twist-valued models of an expansion of ZFC by adding a paraconsistent negation. We argue that the implication operator of LPT0 is more suitable for a paraconsistent set theory than the implication of PS3, since it allows for genuinely inconsistent sets w such that [(w = w)] = 1/2 . This implication is not a 'reasonable implication' as defined by Löwe and Tarafder. This suggests that 'reasonable implication algebras' are just one way to define a paraconsistent set theory. Our twist-valued models are adapted to provide a class of twist-valued models for (PS3,*), thus generalizing Löwe and Tarafder result. It is shown that they are in fact models of ZFC (not only of ZF). (shrink)

This study investigates how uncertainty works in science policy debates by considering an unusual case: one in which uncertainty-based arguments for delay come from the scientific community, rather than industry actors. The case I present is the central use of value-added modeling in the evaluation of individual teachers, a controversial trend in education reform. In order to understand how policy actors might counter inconvenient statements of uncertainty from experts, I analyze speeches from Education Secretary Arne Duncan, a committed and (...) influential advocate of VAM. I identify a three-part rhetorical tactic, the “Overcaution Allegation,” and describe its persuasive potential to legitimize policies that elicit caution from the scientific community because they are built on uncertain science. (shrink)

Needs, Values, Truth brings together of some of the most important and influential writings by a leading contemporary philosopher, drawn from twenty-five years of his work in the broad area of the philosophy of value. The author ranges between problems of ethics, meta-ethics, philosophy of mind, and philosophy of logic and language, looking at questions relating to meaning, truth and objectivity in judgements of value. For this third edition he has added a new essay on incommensurability, in addition (...) to making minor revisions to the existing text. The volume will stand as a definitive summation of his work in this area. (shrink)

In this research paper, the graph of the bipolar single-valued neutrosophic set model (BSVNS) is proposed. The graphs of single valued neutrosophic set models is generalized by this graph. For the BSVNS model, several results have been proved on complete and isolated graphs. Adding, an important and suitable condition for the graphs of the BSVNS model to become an isolated graph of the BSVNS model has been demonstrated.

This paper describes issues associated with integrating the study of Ethical, Legal and Social Issues (ELSI) into ongoing scientific and technical research and describes an approach adopted by the authors for their own work with the center for nanophase materials sciences (CNMS) at the Oak Ridge national laboratory (ORNL). Four key questions are considered: (a) What is ELSI and how should it identify and address topics of interest for the CNMS? (b) What advantages accrue to incorporating ELSI into the CNMS? (...) (c) How should the integration of ELSI into the CNMS take place? (d) How should one judge the effectiveness of the activity? We conclude that ELSI research is not a monolithic body of knowledge, but should be adapted to the question at hand. Our approach focuses on junctures in the R&D continuum at which key decisions occur, avoids topics of a purely ethical nature or advocacy, and seeks to gather data in ways that permit testing the validity of generalization. Integrating ELSI into the CNMS allows dealing with topics firmly grounded in science, offers concrete examples of potential downstream applications and provides access to the scientists using the CNMS and their insights and observations. As well, integration provides the opportunity for R&D managers to benefit from ELSI insights and the potential to modify R&D agendas. Successful integration is dependent on the particular ELSI question set that drives the project. In this case questions sought to identify key choices, information of value to scientists, institutional attributes, key attributes of the CNMS culture, and alternatives for communicating results. The opportunity to consult with scientists on ELSI implications is offered, but not promoted. Finally, ELSI effectiveness is judged by observing the use to which research products are put within the CNMS, ORNL, and the community of external scholars. (shrink)