[v. 1. Basic theories]--v. 2. Applications.--v. 3. Theory of plants and other essays.

This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms' disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the (...) level of environmental disclosure is significantly affected by stakeholder groups' demands. External stake-holder groups, such as the government, debtors, and consumers, exert a strong influence over management intentions regarding the extent of environmental disclosure. Internal stakeholder groups, such as shareholders and employees, impose additional pressures on firms to disclose environmental information. As for intermediate stakeholder groups, environmental protection organizations, and accounting firms, these can greatly influence managerial choices regarding their environmental disclosure strategies. (shrink)

U drugom dijelu članka »Neki od problemskih aspekata ‘Projekta svjetski etos’« autor pokušava istaknuti daljnje kritičke momente samog Projekta. K ovim kritičkim točkama pripadaju, između ostalog, Küngov pojednostavljeni pogled na pojedine etos-tradicije, nadalje tu su političke implikacije Projekta te na kraju upitna mogućnost praktične primjene temeljnih teza projekta uopće. Pojedine su etos-tradicije prema našem mišljenju mnogo složenije nego li to autor Hans Küng vidi. Njegovu tezu da moralne norme pojedinih religija ukazuju prvotno na ono što on označava pod pojmom ‘Humanum’, (...) smatramo isto tako neodrživom. Također se pojavljuju problemi kada se radi o političkim implikacijama Projekta: tezu – religije igraju odlučujuću ulogu u stvaranju jednog globalnog, političkog mira – smatramo također neodrživom, upravo zbog toga jer sama politika prije religije ovdje igra puno važniju ulogu. Sve ovo upućuje na to da Projekt stupa na svoje granice upravo tamo gdje se radi o praktičnoj primjeni njegovih glavnih teza.Im zweiten Teil des Aufsatzes „Einige von den problematischen Aspekten des ,Projekts Weltethos’” wird der Versuch unternommen, die weitere problematische Aspekte des Projekts Weltethos hervorheben. Zu diesen weiteren kritischen Punkten gehören unter anderem vereinfachte Sicht der einzelnen Ethos- Traditionen, auch weiter politischen Implikationen des Projekts und am Ende die fragwürdige Möglichkeit der praktischen Anwendbarkeit der zentralen Thesen des Projekts überhaupt. Die einzelne Ethos- Traditionen sind unserer Meinung nach viel komplexer als es Autor Hans Küng sieht. Seine These, dass die moralischen Normen der einzelnen Religionen auf ein Humanum hinweisen, halten wir für unhaltbar. Ebenso ergeben sich die Probleme, wenn es um die politischen Fragen geht: die These – Religionen spielen ausschlaggebende Rolle bei der Schaffung eines globalpolitischen Friedens, finden wir auch als unhaltbar, gerade deswegen, weil selbst Politik vor der Religion hier viel wichtigere Rolle spielt. All das weist darauf hin, dass das Projekt auf seine Grenzen stoßt besonders dort wo es um die praktischen Anwendbarkeiten seiner wichtigen Thesen geht. (shrink)

We present a theoretical rationale and supporting studies revealing how unethical leader behavior fosters an unethical climate within workgroups that increases member turnover intentions and malfeasance. Drawing on the attraction–selection–attrition model of organizational behavior, we propose a selective attrition effect whereby unethical leader behavior results in the retention of group members who are more comfortable with dishonesty and, consequently, more likely to engage in unethical behavior toward their group. In two experiments, exposure to unethical leader behavior increased group members’ likelihood (...) of choosing to leave the group. Members who chose to remain in a group with an unethical leader were more likely than those who chose to leave to cheat their group in a subsequent task. A two time-period survey replicated these findings and identified psychological distress as the mechanism driving group members’ turnover intentions. This research extends our understanding of the complex relationships between unethical leadership and follower turnover intentions, psychological distress, and malfeasance. We contribute to the behavioral ethics literature by identifying a previously underappreciated form of selective attrition that produces internal costs to groups and organizations, independent of reputational consequences and whether the unethicality is publicized. (shrink)

Previous studies argue that religious firms are more ethical and thus engage less in accrual earnings management. At odds with the ethical view, we use a sample of Chinese listed firms and show that firms in religious regions use more real earnings management. We postulate that besides ethics, religion also proxies for risk aversion, which motivates firms to substitute accrual earnings management with real earnings management. Consistent with this view, we show that the positive association between religiosity and real earnings (...) management is more pronounced for firms with lower litigation risk and for firms with less reputable auditors. In addition, we use a mediation model introduced by Baron and Kenny :1173–1182, 1986) to show that religiosity affects earnings management through the channel of risk aversion. We conclude that firms choose real earnings management over accrual-based earnings management because of risk aversion, rather than ethical reasons. (shrink)

Riassunto: L’antico teatro della Casa Ufficiale è un antico teatro esistente nell’area Montuosa del Taihang nella Provincia dell’Henan Settentrionale, il quale nacque nel periodo centrale della Dinastia Qing. L’aspetto dell’antico teatro della Casa Ufficiale è legato all’ambiente naturale locale, alla cultura popolare e alla produttività agricola. Ci sono otto antiche fasi della casa ufficiale nell’area Montuosa del Taihang nella Provincia dell’Henan Settentrionale, che forniscono prove fisiche per lo studio del dramma teatrale popolare nell’area Montuosa del Taihang durante la dinastia Qing. (...) Le iscrizioni sulle stele e sul palcoscenico dell’opera tradizionale cinese riflettono alcune caratteristiche del dramma teatrale rappresentato dai funzionari fin dalla dinastia Qing in Cina. I tipi di opere eseguite sono opere locali, le quali rappresentano dei preziosi materiali per lo studio storico. In una certa misura, è possibile ricostruire il percorso lo sviluppo regionale della società, della cultura e della vita quotidiana locale. (shrink)

Objective wealth plays an important role in social interaction and economic decision making. Previous studies indicate that objective wealth of others may influence the way we participate in resources allocation. However, the effect of objective wealth on responses to fairness-related resource distribution is far from clear, as are the underlying neural processes. To address this issue, we dynamically manipulated proposers’ objective wealth and analyzed participants’ behavior as responders in a modified Ultimatum Game, during which event-related potentials were recorded. Behavioral results (...) showed that participants were prone to reject unfair proposals although that rejection would reduce their own benefit. Importantly, participants were more likely to accept unfair offers from proposers with low objective wealth than from proposers with high objective wealth, with a drastic increase in acceptance rates of unfair offers from 32.79 to 50.59%. Further electrophysiological results showed that there was significantly enhanced feedback-related negativity amplitude toward proposers with high objective wealth for unfair offers. Furthermore, the late frontal negativity amplitude was larger for all the conditions which are not high-fair, which might be the only option that did not elicit any ambiguity. These findings suggest a strong role of proposers’ objective wealth in modulating responders’ behavioral and neural responses to fairness. (shrink)

Affect plays an important role in the consumer decision-making process and there is growing interest in the development of new technologies and computational approaches that can interpret and recognize the affects of consumers, with benefits for marketing described in relation to both academia and industry. From an interdisciplinary perspective, this paper aims to review past studies focused on electroencephalography (EEG)-based affective computing (AC) in marketing, which provides a promising avenue for studying the mechanisms underlying affective states and developing recognition computational (...) models to predict the psychological responses of customers. This review offers an introduction to EEG technology and an overview of EEG-based AC; provides a snapshot of the current state of the literature. It briefly presents the themes, challenges, and trends in studies of affect evaluation, recognition, and classification; and further proposes potential guidelines for researchers and marketers. (shrink)

We give a survey of the study of nonstandard models in recursion theory and reverse mathematics. We discuss the key notions and techniques in effective computability in nonstandard models. and their applications to problems concerning combinatorial principles in subsystems of second order arithmetic. Particular attention is given to principles related to Ramsey's Theorem for Pairs.

In this paper, we study the estimation of motion direction prediction for fast motion and propose a threshold-based human target detection algorithm using motion vectors and other data as human target feature information. The motion vectors are partitioned into regions by normalization to form a motion vector field, which is then preprocessed, and then the human body target is detected through its motion vector region block-temporal correlation to detect the human body motion target. The experimental results show that the algorithm (...) is effective in detecting human motion targets in videos with the camera relatively stationary. The algorithm predicts the human body position in the reference frame of the current frame in the video by forward mapping the motion vector of the current frame, then uses the motion vector direction angle histogram as a matching feature, and combines it with a region matching strategy to track the human body target in the predicted region, thus realizing the human body target tracking effect. The algorithm is experimentally proven to effectively track human motion targets in videos with relatively static backgrounds. To address the problem of sample diversity and lack of quantity in a multitarget tracking environment, a generative model based on the conditional variational self-encoder conditional generation of adversarial networks is proposed, and the performance of the generative model is verified using pedestrian reidentification and other datasets, and the experimental results show that the method can take advantage of the advantages of both models to improve the quality of the generated results. (shrink)

Based on the assumption that the long-term value of a venture capital satisfies the algebraic Brownian motion, we develop a continuous-time exit model of venture capital under different exit modes, namely, initial public offering and mergers and acquisitions. The employee incentive problem is analyzed jointly with the exit decision of the firm in terms of the exit timing and the exit mode. Further, the problem of capital exit is considered from two perspectives, namely, optimal venture capital and social welfare maximization, (...) and the differences between these exit decisions are compared. Our model predicts that the timing of an IPO, the purpose of which is to maximize the utility of the capitalists, lags behind the exit timing, whose purpose is to maximize social welfare. Using a numerical analysis, this paper also proves that increasing the production efficiency, lowering the interest rates, and improving risk management can make the exit decision of venture capitalists converge with that of maximizing social welfare. (shrink)

Frustration is often seen as negative, but as to whether it may have a positive impact on the individual is still undecided. This research was conducted to explore the influence of frustration on altruistic tendency and altruistic level in college students. By presenting a highly difficult task combined with negative feedback, we effectively induced frustration in Experiment 1. By assessing the donation behavior of participants in a real-life scenario following the experimental manipulation of frustration, we examined the relationship between frustration (...) and altruism in Experiment 2. Results showed that frustrating situations could, on some level, improve altruistic behavior [t = 3.013, p = 0.015]. More specifically, among participants who donated, the amount donated was higher in the frustration group compared to the control group; the proportion of people who donated did not differ by group. (shrink)

Public welfare fundraising has been used to collect donations for medical supplies and has played an important role in the fight against the COVID-19 pandemic. This paper studies online crowdfunding donations from the Alumni Association of Wuhan University to North American alumni; donation data are used to investigate how individuals' donation behavior is affected by the previous donation amount and information provided by the fundraising platform. First, our results show that one's donation amount is positively affected by the previous donation (...) amount. Second, the donor's positive sentiment in the message that he or she leaves, as measured by either natural language processing or a manual rating, can affect the subsequent anonymity and messages but not the subsequent donation amount. Third, anonymous donations are much smaller than non-anonymous donations. (shrink)

中国哲学的真实建立，合文献才能有中国，合逻辑才能有哲学。因此所谓“中国哲学”，必须将文本内在脉络转化为逻辑推演。本书即致力于复活古典名学的方法论，并以之解读古典文本。《周易·系辞传》上：“参伍以变，错 综其数。”三五错综是古典名学校验事实的方法。本书的主要研究方法也正是在古今错综之中探寻经典文本的义理，由此实现“中国”与“哲学”的合一。书名用《周易》之典，借以表明本书的主要研究方法是在古今错综之中探 寻经典文本的义理。.