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)

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)

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

THE TWEET OF THE UNIVERSE. GRAVITATIONAL WAVES BETWEEN THEORY, EFFORTS AND MISTAKES The recent discovery of gravitational waves fills a substantial gap in the theory of general relativity, since these waves were the only phenomenon predicted by Einstein’s theory that had not yet been directly observed. This was mainly due to the fact that the passage of waves is an elusive phenomenon, almost imperceptible, up to the point that even Einstein thought that it was almost impossible to detect it using (...) “traditional” tools. This paper will explore the efforts made over the years to detect the passage of these waves, the mistakes made, and the recent results obtained through the use of the twin optical interferometers LIGO and VIRGO. This extraordinary discovery shows one more time that the history of science is full of trials, errors and sudden steps forward maybe due to the use of new technology. (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)

propose an interpretation of the concept of legal validity as a Kantian category so that the question about the ultimate foundation for the validity of a legal order does not arise, since it makes sense to ask about the reasons for the validity of specific legal norms, but it is illegitimate to apply this concept to the totality of norms of a legal system. Thus, the basic norm is not to be conceived as the final grounding of legal validity but (...) as the ultimate transcendental condition for the cognition of it. I also reformulate the Kelsenian concept of effectiveness in terms of the apriori condition that guarantees the existence of legal systems as the objects of study of the science of law. (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)