Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to (...) explaining variance in ethical behaviors than do values at the societal-level. Implicitly, our findings question the soundness of using societal-level values measures. Implications for international business research are discussed. (shrink)

This article provides current Schwartz Values Survey (SVS) data from samples of business managers and professionals across 50 societies that are culturally and socioeconomically diverse. We report the society scores for SVS values dimensions for both individual- and societal-level analyses. At the individual-level, we report on the ten circumplex values sub-dimensions and two sets of values dimensions (collectivism and individualism; openness to change, conservation, self-enhancement, and self-transcendence). At the societal-level, we report on the values dimensions of embeddedness, hierarchy, mastery, affective (...) autonomy, intellectual autonomy, egalitarianism, and harmony. For each society, we report the Cronbach’s α statistics for each values dimension scale to assess their internal consistency (reliability) as well as report interrater agreement (IRA) analyses to assess the acceptability of using aggregated individual level values scores to represent country values. We also examined whether societal development level is related to systematic variation in the measurement and importance of values. Thus, the contributions of our evaluation of the SVS values dimensions are two-fold. First, we identify the SVS dimensions that have cross-culturally internally reliable structures and within-society agreement for business professionals. Second, we report the society cultural values scores developed from the twenty-first century data that can be used as macro-level predictors in multilevel and single-level international business research. (shrink)

This article provides current Schwartz Values Survey data from samples of business managers and professionals across 50 societies that are culturally and socioeconomically diverse. We report the society scores for SVS values dimensions for both individual- and societallevel analyses. At the individual- level, we report on the ten circumplex values sub- dimensions and two sets of values dimensions. At the societal- level, we report on the values dimensions of embeddedness, hierarchy, mastery, affective autonomy, intellectual autonomy, egalitarianism, and harmony. For each (...) society, we report the Cronbach' s? statistics for each values dimension scale to assess their internal consistency as well as report interrater agreement analyses to assess the acceptability of using aggregated individual level values scores to represent country span sp. (shrink)

This research empirically investigates the static and dynamic impacts of firms' digital transformation on environmental, social, and governance (ESG) performance by employing data of listed Chinese companies from 2011 to 2020 via estimations of propensity score matching and difference in differences. First, we find that digital transformation does some good to improve firms' ESG, which is confirmed after conducting several robustness tests. Second, digital transformation benefits the three aspects of ESG (environmental performance, social responsibility, and governance), and its impact is (...) dynamic, promote ESG two years after the digital reform. Third, the impact of digital transformation on ESG is not constant among different firms. Specifically, digital transformation's impact on ESG is stronger among firms located in western or central regions of China and to those in polluting and competitive industries, as well as among non-stated-owned enterprises. (shrink)

Huangdi Yin fu jing -- Tai bai yin jing -- Su shu --Tian shu -- Tong xun zhen jing.

In this study, we investigate the processing of object-denoting emoji in sentences using eye tracking. We hypothesize that (a) such emoji are more difficult to process when used as word replacement; and (b) their processing is subject to ambiguity constraints similarly to what happens with words. We conduct two experiments in which participants have to read sentences in which an emoji either follows or replaces a word. Control stimuli not containing emoji are also tested. In the second experiment, the emoji (...) are presented in two different disambiguating contexts. First fixation duration, total visit duration, and total revisit duration are modeled in the various conditions using linear mixed models. Both our hypotheses are supported. We observe longer total visit time for non-redundant emoji, and higher values for all three measures for ambiguous emoji. We conclude that lexical access may be more difficult for emoji especially when they are used as word replacements and their meaning is not immediately clear. Furthermore, we also conclude that non-redundant emoji are more difficult to integrate in the processing of the sentence than the equivalent words, or emoji used in a redundant way. In turn, our results indicate that emoji may not always be as immediate and easy to process for readers in spite of their popularity. (shrink)

Cognitive Science, Volume 46, Issue 2, February 2022.

The knowledge representation and reasoning of both humans and artificial systems often involves conditionals. A conditional connects a consequence which holds given a precondition. It can be easily recognized in natural languages with certain key words, like “if” in English. A vast amount of literature in both fields, both artificial intelligence and psychology, deals with the questions of how such conditionals can be best represented and how these conditionals can model human reasoning. On the other hand, findings in the psychology (...) of reasoning, such as those in the Suppression Task, have led to a paradigm shift from the monotonicity assumptions in human inferences towards nonmonotonic reasoning. Nonmonotonic reasoning is sensitive for information change, that is, inferences are drawn cautiously such that retraction of previous information is not required with the addition of new information. While many formalisms of nonmonotonic reasoning have been proposed in the field of Artificial Intelligence, their capability to model properties of human reasoning has not yet been extensively investigated. In this paper, we analyzed systematically from both a formal and an empirical perspective the power of formal nonmonotonic systems to model possible explicit defeaters, as in the Suppression Task, and more implicit conditional rules that trigger nonmonotonic reasoning by the keywords in such rules. The results indicated that the classical evaluation for the correctness of inferences has to be extended in the three major aspects regarding the inference system, the knowledge base, and possible assumed exceptions for the rule. (shrink)

Whether and when returnee executives influence corporate fraud remains an important unresolved theoretical and practical problem. Referencing upper echelons theory and the literature on managerial discretion, we propose that firms with more returnee executives are more likely to engage in corporate fraud. In addition, we propose that the relation between returnee executives and corporate fraud is subject to organizational indicators that reflect executives’ managerial discretion. Specifically, we propose that long-term performance surplus and corporate visibility diminish the positive impact of returnee (...) executives on corporate fraud. We use privately controlled Chinese public firms, including 11,519 firm-year observations of 2215 privately controlled Chinese public firms from 2010 to 2021, as our research object and adopt a bivariate probit model to investigate our theoretical assumptions. Our test results are consistent with our predictions. This study enhances the existing understanding of the dark side of returnee executives from a corporate fraud perspective. (shrink)

This study focused on the influence of American and Chinese cultures on consequentialism orientation in decision-making within the broader context of psychologists’ academic roles and responsibilities. In addition, this study hypothesized that educational level would affect culturally influenced ethical decision making in both cultures. Based on the American Psychological Association Ethics Code, 20 ethical scenarios in 5 domains in psychology were created and used to examine the influence of culturally ethical beliefs on psychologists’ decision making among 181 participants. The results (...) indicated that significant cultural differences in consequentialism orientation differentiated Chinese and American participants and influenced their resolution of ethical issues. (shrink)

本书内容包括:超然物外随想;西方世界的超然思想;东方印度思想中的超然;宗教的超然;道教/因眷恋人生而超然;老子/超然的有道之人;庄子/逍遥游世的超然等。.

T. 1. Philologische Untersuchungen zu den Brahmasūtra-Kommemtaren des Śaṅkara und des Bhāskara.

The book offers an interdisciplinary perspective on finance, with a special focus on stock markets. It presents new methodologies for analyzing stock markets' behavior and discusses theories and methods of finance from different angles, such as the mathematical, physical and philosophical ones. The book, which aims at philosophers and economists alike, represents a rare yet important attempt to unify the externalist with the internalist conceptions of finance.

Ben shu wei Xianggang Zhong wen da xue Ya Tai yan jiu suo yan jiu yuan Zheng Hailin bo shi suo zhu, ji jie qi fang xue dong xi fang shi nian suo zhuan xie wen zhi jing cui er cheng, nei rong fen wei si xiang, li shi ren wu, he wen hua ping lun san bu fen. Guan dian zheng que, ke guan gong zheng, fu yu chuang yi.