We use a lab experiment to examine whether and how leaders influence workers’ (un)ethical behavior through financial reporting choices. We randomly assign the role of leaders or workers to subjects, who can choose to report an outcome via automatic or self-reporting. Self-reporting allows for profitable and undetectable earnings manipulation. We vary the leaders’ ability to choose the reporting method and to punish workers. We show that workers are more likely to choose automatic reporting when their leader voluntarily does so and (...) can assign punishment. Even workers who choose self-reporting tend to cheat less when their leader chooses automatic reporting. Nonetheless, most leaders do not opt for automatic reporting in the first place: they often choose self-reporting and punish workers who rather choose automatic reporting. Collectively, our results reveal a dual effect of leadership on ethical behaviors in organizations: workers behave more ethically if their leader makes ethical choices, but often leaders do not make ethical choices in the first place. Hence, leading by example can backfire. (shrink)

A powerful critique of nudge theory and the paternalist policies of behavioral economics, and an argument for a more inclusive form of rationality.

This paper seeks to establish whether the categories of MacIntyrean virtue ethics as applied to business organizations are meaningful in a non-western business context. It does so by building on research reported in Moore : 363–387, 2012) in which the application of virtue ethics to business organizations was investigated empirically in the UK, based on a conceptual framework drawn from MacIntyre’s work. Comparing these results with an equivalent study in Sri Lanka, the paper finds that the categories are meaningful but (...) that there are both similarities to and considerable differences in the content of these categories from the UK study. The paper draws on aspects of institutional theory to explore and explain these findings. Overall, there is supportive evidence that the categories of MacIntyrean virtue ethics are generalizable, and so can be used to characterize problems of organizational virtue and vice around the world, while providing evidence that there may be polities which are more conducive to the ‘practice-like conduct of production’ : 77–91, 2008). (shrink)

Decoding the human genome in the past decades has brought into focus a computationally intensive operation through DNA profiling. The typical search space for these kinds of problems is extremely large and requires specialized hardware and algorithms to perform the necessary sequence analysis. In this paper, we propose an innovative and scalable approach to exact multi-pattern matching of nucleotide sequences by harnessing the massively parallel computing power found in commodity graphical processing units. Our approach places careful consideration on preprocessing of (...) DNA datasets and runtime performance, while exploiting the full capabilities of the heterogeneous platform it runs on. Finally, we evaluate our models against real-world DNA sequences. (shrink)

Reading through the Corpus Aristotelicum we come across a group of expressions meant to indicate predicative relations, which lead us to think that Aristotle connected predication to a part-whole relation. He frequently calls the ‘εἴδη’, “species”, ‘μέρη’, “parts”, of their genera. More generally, the universal is said to contain that of which it is true. In a parallel way, what is contained by something is also what is under something else. Again, it is quite common for him to consider the (...) species as partaking of their genera. Although the relation of partaking is normally used to qualify the way in which species are related to their genera, sometimes also the relation between particulars and species or even genera is expressed in terms of partaking. (shrink)

For a, b > 0, we consider a temporally homogeneous, one-dimensional diffusion process X(t) defined over I = (-b, a), with infinitesimal parameters depending on the sign of X(t). We suppose that, when X(t) reaches the position 0, it is reflected rightward to δ with probability p > 0 and leftward to -δ with probability 1 - p, where δ > 0. Closed analytical expressions are found for the mean exit time from the interval (-b, a), and for the probability (...) of exit through the right end a, in the limit δ → 0+, generalizing the results of Lefebvre, holding for asymmetric Wiener process. Moreover, in alternative to the heavy analytical calculations, a numerical method is presented to estimate approximately the quantities above. Furthermore, on the analogy of skew Brownian motion, the notion of skew diffusion process is introduced. Some examples and numerical results are also reported. (shrink)