We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in less religious MSAs. Prior research links religiosity to risk aversion and ethical development and suggests audit practice offices in more religious MSAs are more likely to issue going concern opinions because they will assess the effects of mitigating factors in a (...) more skeptical manner. Our results indicate that audit practice offices located in highly religious MSAs are more likely to issue going concern audit opinions, consistent with a more skeptical assessment of mitigating factors. Additional tests provide direct evidence consistent with the argument that these audit offices are more risk averse in issuing going concern opinions. Our findings are relevant to auditors, audit clients, researchers, and regulators. (shrink)

Let ≤r and ≤sbe two binary relations on 2ℕ which are meant as reducibilities. Let both relations be closed under finite variation and consider the uniform distribution on 2ℕ, which is obtained by choosing elements of 2ℕ by independent tosses of a fair coin.Then we might ask for the probability that the lower ≤r-cone of a randomly chosen set X, that is, the class of all sets A with A ≤rX, differs from the lower ≤s-cone of X. By c osure (...) under finite variation, the Kolmogorov 0-1 aw yields immediately that this probability is either 0 or 1; in case it is 1, the relations are said to be separable by random oracles.Again by closure under finite variation, for every given set A, the probability that a randomly chosen set X is in the upper ≤r-cone of A is either 0 or 1; let Almostr be the class of sets for which the upper ≤r-cone has measure 1. In the following, results about separations by random oracles and about Almost classes are obtained in the context of generalized reducibilities, that is, for binary relations on 2ℕ which can be defined by a countable set of total continuous functionals on 2ℕ in the same way as the usual resource-bounded reducibilities are defined by an enumeration of appropriate oracle Turing machines. The concept of generalized reducibility comprises a natura resource-bounded reducibilities, but is more general; in particular, it does not involve any kind of specific machine model or even effectivity. The results on generalized reducibilities yield corollaries about specific resource-bounded reducibilities, including several results which have been shown previously in the setting of time or space bounded Turing machine computations. (shrink)

Mandalas in the Making: The Visual Culture of Esoteric Buddhism at Dunhuang, by Michelle C. Wang. Leiden: Brill, 2018. xviii + 318 pages. Hb. $147.00, ISBN-13: 9789004357655; Ebook $25.00, ISBN-13: 9789004360402.

Cet article revisite la théorie althussérienne de l’idéologie en se focalisant sur la place centrale – mais qui passe souvent inaperçue – que la question du corps y occupe. Il avance l’idée que l’idéologie, au sens où Althusser l’entend, doit son existence et sa réalité au corps humain. Pour ce faire, il va démontrer que chez Althusser : (1) la notion de l’« idéologie en général » présuppose celle du « corps en général » ; (2) la question du double (...) rapport de l’idéologie à la science d’un côté et à la société de l’autre témoigne de l’importance de celle du corps ; (3) c’est parce que l’homme a/est un corps qu’il est un animal idéologique, c’est-à-dire qu’il vit dans et par l’idéologie, et qu’en ce sens l’idéologie est comparable à l’atmosphère, sans laquelle il n’y a pas de respiration, et donc pas de vie possible. (shrink)

L(ow) tone in Mandarin Chinese causes both downstep and post-low-bouncing. Downstep refers to the lowering of a H(igh) tone after a L tone, which is usually measured by comparing the H tones in a “H…HLH…H” sentence with a “H…HHH…H” sentence (cross-comparison), investigating whether downstep sets a new pitch register for the scaling of subsequent tones. Post-low-bouncing refers to the raising of a H tone after a focused L tone. The current study investigates how downstep and post-low-bouncing interact with focus and (...) phrasing in Mandarin Chinese. In the experiment, we systematically manipulated (a) the tonal environment by embedding two syllables with either LH or HH tone (syllable X and Y) sentence-medially in the same carrier sentences containing only H tones; (b) boundary strength between X and Y by introducing either a syllable boundary or a phonological phrase boundary; and (c) information structure by either placing a contrastive focus in the HL/HH word (XF), syllable Y (YF), or the sentence-final word (ZF). A wide-focus condition served as the baseline. With systematic control of focus and boundary strength around the L tone, the current study shows that the downstep effect in Mandarin is quite robust, lasting for 3–5 H tones after the L tone, but eventually levelling back again to the register reference line of a H tone. The way how focus and phrasing interact with the downstep effect is unexpected. Firstly, sentence-final focus has no anticipatory effect on shortening the downstep effect; instead, it makes the downstep effect lasts longer as compared to the wide focus condition. Secondly, the downstep effect still shows when the H tone after the L tone is on-focus (YF), in a weaker manner than the wide focus condition, and is overridden by the post-focus-compression. Thirdly, the downstep effect gets greater when the boundary after the L tone is stronger, because the L tone is longer and more likely to be creaky. We further analyzed downstep by measuring the F0 drop between the two H tones surrounding the L tone (sequential-comparison). Comparing it with F0 drop in all-H sentences (i.e., declination), it showed that the downstep effect was much greater and more robust than declination. However, creaky voice in the L tone was not the direct cause of downstep. At last, when the L tone was under focus (XF), it caused a post-low-bouncing effect, which is weakened by a phonological phrase boundary. Altogether, the results showed that although intonation is largely controlled by informative functions, the physical-articulatory controls are relatively persistent, varying within the pitch range of 2.5 semitones. Downstep and post-low-bouncing in Mandarin Chinese thus seem to be mainly due to physical-articulatory movement on varying pitch, with the gradual tonal F0 change meeting the requirement of smooth transition across syllables, and avoiding confusion in informative F0 control. (shrink)

We say that a computably enumerable (c. e.) degree a is plus-cupping, if for every c.e. degree x with $0 < x \leq a$ , there is a c. e. degree $y \not= 0'$ such that $x \vee y = 0/\'$ . We say that a is n-plus-cupping. if for every c. e. degree x, if $0 < x \leq a$ , then there is a $low_n$ c. e. degree 1 such that $x \vee l = 0'$ . Let PC (...) and $PC_n$ be the set of all plus-cupping, and n-plus-cupping c. e. degrees respectively. Then $PC_{1} \subseteq PC_{2} \subseteq PC_3 = PC$ . In this paper we show that $PC_{1} \subset PC_2$ , so giving a nontrivial hierarchy for the plus cupping degrees. The theorem also extends the result of Li, Wu and Zhang [14] showing that $LC_{1} \subset LC_2$ , as well as extending the Harrington plus-cupping theorem [8]. (shrink)

The concept of rectifying names [cheng-ming] is a familiar one in the Confucian Analects. It occupies an important, if not central, position in the political philosophy of Confucius. Since, according to Confucius, the rectification of names is the basis of the establishment of social harmony and political order, one might suspect that later political theories of Confucian-ists should be traced back to the Confucian doctrine of rectifying names. It need not be added that the theory of rectifying names, as developed (...) by Hsün Tzu in the third century B. C., served the double purpose of strengthening his political doctrine of government on the one hand and repudiating doctrines of names on the other. (shrink)

This paper compares some key concepts from Buddhism with ideas from different traditions of systems thinking. There appear to be many similarities, suggesting that there is significant potential for dialogue and mutual learning. The similarities also indicate that it may be possible to develop a Buddhist systems methodology to help guide exploration and change within Buddhist organisations.

Cell‐based therapies for degenerative diseases of the musculature remain on the verge of feasibility. Myogenic cells are relatively abundant, accessible, and typically harbor significant proliferative potential ex vivo. However, their use for therapeutic intervention is limited due to several critical aspects of their complex biology. Recent insights based on mouse models have advanced our understanding of the molecular mechanisms controlling the function of myogenic progenitors significantly. Moreover, the discovery of atypical myogenic cell types with the ability to cross the blood‐muscle (...) barrier has opened exciting new therapeutic avenues. In this paper, we outline the major problems that are currently associated with the manipulation of myogenic cells and discuss promising strategies to overcome these obstacles. (shrink)

This study investigates the impact of labor unionization on stock price crash risk. We find that labor unionization is negatively associated with stock price crash risk. Such negative relation is more pronounced when firms can intimate more credible evidence on unfavorable prospects and when firms face more powerful labor unions. Our findings are consistent with the notion that firms take strategic actions to reduce the bargaining advantages enjoyed by labor unions and that labor unions force firms to take less risky (...) investments and discontinue underperformed projects more timely, which leads to lower stock price crash risk. (shrink)

Three experiments examined repetition priming for meaningful environmental sounds in a sound stem identification paradigm using brief sound cues. Prior encoding of target sounds together with their associated names facilitated subsequent identification of sound stems relative to nonstudied controls. In contrast, prior exposure to names alone in the absence of the environmental sounds did not prime subsequent sound stem identification performance at all . Explicit and implicit memory were dissociated such that sound stem cued recall was higher following semantic than (...) nonsemantic encoding, whereas sound priming was insensitive to manipulations of depth encoding . These results extend the findings of long-term repetition priming into the auditory nonverbal domain and suggest that priming for environmental sounds is mediated primarily by perceptual processes. (shrink)

While environmental claims are increasingly used by companies to appeal consumers, they also attract greater scrutiny from independent parties interested in consumer protection. Consumers are now able to compare corporate environmental claims against external, often disconfirming, information to form their brand attitudes and purchase intentions. What remains unclear is how the level of information specificity of both the environmental claims and external disconfirming information interact to influence consumer reactions. Two experiments address this gap in the CSR communication literature. When specific (...) claims are countered by specific external information, consumers report more negative brand attitudes and lower purchase intentions. The effect is serially mediated by skepticism toward the claims and lack of corporate credibility. We conclude by discussing strategies that firms can utilize to avoid information dilution and ensure that external disconfirming information percolates to consumers as specific. (shrink)