This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings management done by other managers (the target managers). Participants of this study consist of 109 master’s degree students majoring in accounting and management who acts as fellow managers. Participants provide ethical judgment and (...) reputation judgment of the target managers. This study indicates that ethical judgment on earnings management behavior differs depending on the target managers’ self-construal. In addition, ethical judgment has a positive and significant effect on reputation judgment. The following analysis showed that ethical judgment mediates the effect of earnings management behavior that self-construal moderates on reputation judgment. Studies that highlight the impact of managers’ reputation engaging in earnings management are still limited. This study used a behavioral approach, especially involving self-construal, to scrutinize the behavior of individuals within the organization, which is previous studies have not yet involved that personality factor. This research’s results imply that a manager’s response to peer’s behavior is helpful to design an appropriate management control system for organizations. This study only used earnings management scenarios in order to increase earnings. Earnings management can be in the form of actions to increase or decrease earnings. (shrink)

Nūr Muḥammad is one of the teachings in Sufism that studies the beginning of the creation of the universe. The Sufis discussed Nūr Muḥammad through God's tajallī (manifestation), and they believed that only Insan Kamil (Perfect Humans) possessed the perfection of His tajallī. This Sufi theory can be comprehended through the dhawqi approach. This research will deal with Nūr Muḥammad's theory of Sufism through the perspective of Tijaniyah Tarekat. The data for this study was obtained through library research utilizing a (...) documentary technique. The collected data will be analyzed using the descriptive analysis method. This study finds that the Tijaniyah Tarekat is a Sufism institution that bases its teachings and practices on the concept of Nūr Muḥammad in the form of ṣalawāt al-fātiḥ and ṣalawāt jawharah al-kamāl. This Tarekat's elucidation of Nūr Muḥammad is also built on and consistent with the explication of authoritative Sufis in Islam's intellectual and spiritual tradition. (shrink)

Advancing women’s empowerment and gender equality in agriculture is a recognised development goal, also within crop breeding. Increasingly, breeding teams are expected to use ‘market-based’ approaches to design more ‘demand-led’ and ‘gender-responsive’ crop varieties. Based on an institutional ethnography that includes high-profile development-oriented breeding initiatives, we unpack these terms using perspectives from political agronomy and feminist science and technology studies. By conceptualising the market as an ongoing, relational performance made up of discourses, practices and human and nonhuman actors, we trace (...) how the market is understood as an effective socioeconomic institution for soliciting demand, but also becomes a normative agenda. Construed as a demand variable, the relational and structural dimensions of gender are rendered less visible, which might strengthen rather than transform power relations’ status quo. On the other hand, a feminist science and technology perspective broadens the field of vision not only to the gendered dimensions of crop breeding, but also to the nonhuman actors, such as the crops and traits falling outside the market sphere of interest. By putting political agronomy and feminist science and technology studies into conversation, the article contributes to the development of a feminist political agronomy. (shrink)

In this article, I consider the interpersonal support, i.e., scaffolding, that agents provide to one another to share emotions. Moreover, the main target of this paper is to identify those scaffolds and their features that effectively function to boost, support, or enable emotional sharing interactions. To do so, I engage with the “multi-dimensional framework of environmental scaffolding” proposed by Sterelny (_Phenomenology and the Cognitive Sciences_ 9:465–481, 2010). This framework highlights various types of environmental resources, including social and interpersonal factors, that (...) serve as scaffolds for human cognitive agency. Furthermore, the model identifies the functional characteristics associated with these resources, which significantly contribute to scaffolding cognitive (and emotional) performance and skillfulness. Mainly concentrating on social interaction, I argue that individual, familiar social interaction behaviors, shared references, and shared bodily-affective and habitual patterns scaffold the interacting individuals allowing them to effectively share emotions. By examining the functional relationship between these particularly interpersonal scaffolds and shared emotions, I suggest that we can better understand the complex, situationally unfolding dynamics and the versatility of conditions that can boost emotional sharing. As a result, my analysis reveals that there are different types of social interactional scaffolds that vary in familiarity, predictability, robustness, individualization, and mutual adaptation. These features boost and trigger emotional sharing in degrees and different functions and different degrees of these functional features; therefore, different types of social interaction scaffolds are required depending on the situation to situation. (shrink)

An increasing number of people worldwide are living with chronic conditions that have an aspect of bodily fragility as part of the condition or as an effect of treatment. In this article, I explore the temporal experience of bodily fragility and the particularities of consciousness states among people with the chronic condition osteogenesis imperfecta (OI) in Denmark. My aim is threefold. First, my goal is to give an insight into life with OI, a rare and rarely studied condition. Second, I (...) shed light on bodily fragility, a theme that lives in the shadows of other analytical foci in anthropology. Third, I will contribute to the anthropological understanding of the connection among body, physical environment, and consciousness. I argue that the lifeworlds of people with OI are haunted by mental and bodily memories and fearful future scenarios, which makes the past and the future collapse into the present. (shrink)

The origin and the development of scientific disciplines has been a topic of reflection for several decades. The few extensive case studies support the thesis that scientific disciplines are not monolithic structures but can be characterized by distinct social, organizational and scientific–technical practices. Nonetheless, most disciplinary histories of genetics confine themselves largely to an uncontested account of the content of the discipline or occasionally institutional factors. Little attention is paid to the large number of researchers who, by their joint efforts, (...) ultimately shaped the discipline. We contribute to this aspect of disciplinary historiography by discussing the role of women researchers at the Institute for Heredity Research, founded in 1914 in Berlin under the directorship of Erwin Baur, and the sister of the John Innes Institute at Cambridge. This paper investigates how and why Baur built a highly successful research programme that relied on the efforts of his female staff, whose careers, notably Elisabeth Schiemann's, are also assessedin toto. These women undertook the necessary ‘technoscience’ and in some cases innovative work and helped increase the prestige of the institute and its director. Together they played a pivotal role in the establishment of genetics in Germany. Without them the discipline would have developed much more slowly and along a divergent path. (shrink)

The sexual exploitation of children in Indonesia is a serious crime that threatens the fundamental rights of children and their physical, emotional, and mental development. Cases of child sexual exploitation continue to rise, whether in the form of human trafficking, pornography, or sexual abuse, yet the response remains far from optimal. Although regulations and prevention programs are in place, the lack of coordination among law enforcement agencies and the low level of public awareness are major obstacles to resolving these cases.This (...) study employs a qualitative approach using a normative-empirical method, involving an analysis of the legal framework as well as in-depth interviews with legal practitioners and relevant stakeholders. The results indicate that although there is a strong legal foundation, policy implementation is often hindered by bureaucracy, limited human resources, and low legal awareness in society. Additionally, social stigma against victims exacerbates the situation, especially in rural areas.The study recommends an interconnected approach involving substantive law, legal structure, and legal culture as an effective solution to address the escalation of child sexual exploitation. These findings imply the need for improved inter-agency coordination, law enforcement training, and more extensive public awareness campaigns. (shrink)

BackgroundVast sums are distributed based on grant peer review, but studies show that interrater reliability is often low. In this study, we tested the effect of receiving two short individual feedback reports compared to one short general feedback report on the agreement between reviewers.MethodsA total of 42 reviewers at the Norwegian Foundation Dam were randomly assigned to receive either a general feedback report or an individual feedback report. The general feedback group received one report before the start of the reviews (...) that contained general information about the previous call in which the reviewers participated. In the individual feedback group, the reviewers received two reports, one before the review period and one during the period. In the individual feedback group, the reviewers were presented with detailed information on their scoring compared with the review committee as a whole, both before and during the review period. The main outcomes were the proportion of agreement in the eligibility assessment and the average difference in scores between pairs of reviewers assessing the same proposal. The outcomes were measured in 2017 and after the feedback was provided in 2018.ResultsA total of 2398 paired reviews were included in the analysis. There was a significant difference between the two groups in the proportion of absolute agreement on whether the proposal was eligible for the funding programme, with the general feedback group demonstrating a higher rate of agreement. There was no difference between the two groups in terms of the average score difference. However, the agreement regarding the proposal score remained critically low for both groups.ConclusionsWe did not observe changes in proposal score agreement between 2017 and 2018 in reviewers receiving different feedback. The low levels of agreement remain a major concern in grant peer review, and research to identify contributing factors as well as the development and testing of interventions to increase agreement rates are still needed.Trial registrationThe study was preregistered at OSF.io/n4fq3. (shrink)

SummaryThis article addresses how and why the Dutch translation of Forbonnais's Elémens de commerce came about and the reasons for its lack of success. It explores the context in which the Utrecht printers and booksellers Spruit and Haanebrink in 1771 published a Dutch version of the first edition of the Elémens. In the preceding decades the deteriorating wealth and power of the Dutch Republic had become a major theme in the transnational debates on political economy. Recent research has established that (...) Dutch authors contributed to this debate as well, initially by propagating neutrality of trade in combination with an attempt reform the staple market system, but increasingly by arguing the necessity of another type of economy. Inspired by foreign examples, a movement of reformative patriotism emerged, advocating a more balanced economy in which international commerce stimulated mature agricultural and industrial sectors. This type of political economy could be found in Forbonnais's Elémens and may have triggered its rendering into Dutch. It was the first in a series of translations instigated by Hendrik van den Heuvel, the organiser of economic patriotism in the Dutch Republic. Spruit and Haanebrink dedicated the Dutch version of the Elémens to him and mentioned Van den Heuvel's recommendation of the French original. The fact that the intended buyers, economic patriots, were able to read the Elémens in French, may have precluded a big sale of the title, but the poor quality of the translation did not help either. However, one should not conclude that the Dutch reading public was not interested in the Elémens. In 1780 Van den Heuvel still recommended another edition in a better translation. Other sources, such as Dirk Hoola van Nooten's Dutch version of Condillac's Le commerce et le gouvernement considérés relativement l'un à l'autre, suggest that Forbonnais's ideas were acknowledged. (shrink)

In 1807 the first life insurance society was established in The Netherlands. In the second half of the century, life insurance societies underwent considerable expansion. During the intervening period, the lines had to be laid along which this new phenomenon was to develop in the future: between 1827 and 1830, the government started discussing the nature of its responsibility in this field and the kind of policy to be developed, and in 1830, a book on the organization of life insurance (...) societies, the calculation of life annuities and widows' fund premiums was published, written by the mathematician Rehuel Lobatto. This book played an important role in the government's discussion. Royal Decrees which prescribed government approval for the establishment of life assurance societies were promulgated in 1830, 1833 and 1840. In 1832, Lobatto became the government's scientific adviser on the assessment of the calculations performed by these societies, and in the same year, he was also appointed adviser to the first life insurance society. From 1832 until his death in 1866 he advised the company on the use of life tables for life as well as for reversionary annuities, and he calculated the premiums based on these life tables. Another decree was promulgated in 1864 prescribing exactly which life tables were to be used. Because Lobatto probably played a part in this decree, he was responsible for a very ‘conservative’ government policy, which was no longer adequate in the second half of the century. (shrink)

Mind attribution may be divided into the subcategories of attribution of agency, associated with moral agency, and attribution of experience and emotion, associated with moral concern and moral patiency (Gray et al. Science 315(5812):619, 2007; Gray et al. Proceedings of the National Academy of Sciences of the United States of America 108(2):477–479, 2011b; Robbins and Jack Philosophical Studies 127(1):59–85, 2006). In this paper I attend to social context and the different psychological needs influencing the different types of mind attribution. A (...) need for social connection drives the attribution of experiences and emotions. The individual’s capacity to regulate emotional reactions is crucial for empathic concern. I further relate differences of mind attribution, attention, and emotional processing, to two different modes of functioning: In an interactive state of mind (comparable to the “second-person perspective” described by Schilbach et al. Behavioral and Brain Sciences, in press), social and emotional cues are attended to; In a detached task-oriented state of mind it may be beneficial to predict the behaviors of others but emotional information may not be attended to. The complexity and plasticity of mind attribution, including the possibility to train attentional mechanisms and regulation of emotions, is promising for the field of moral enhancement. (shrink)

Self-discipline, ethics, character, and philosophy in Hindu poetry; criticism to Bhagavad Gita, Nītīśāstra, Sāra-samuccaya, etc.

In 1857, a Statistical Society was founded in the Netherlands. Within this society, statistics was considered a systematic, quantitative, and qualitative description of society. In the course of time, the society attracted a wide and diverse membership, although the number of physicians on its rolls was low. The society itself was dynamic, discussing statistical and economic topics at its annual meetings, working to compile a ‘General Statistics of the Netherlands’, and publishing a yearbook. Although the lack of well-organised, official, state-generated (...) statistics played a role in the foundation and continued existence of the Statistical Society, this does not seem reason enough to explain why the society changed its name and stopped being engaged in statistical matters when a central official statistics organisation was finally created in the Netherlands in 1892. Explaining this transformation is important, as the abolition of that aspect of the society was crucial to the development of statistics in the Netherlands. In this paper, I sketch the foundation, history, and the demise of the Dutch Statistical Society and compare some of its characteristics with the English Royal Statistical Society. Through this examination, I try to answer the question why this 19th-century statistical society abandoned statistics. (shrink)