Studies suggest that when a language requires grammatical marking of future events, speakers prefer immediate payoffs and engage in less future-oriented behavior. If future costs of tax avoidance are non-trivial, we posit that strong future time reference in languages would lower managers’ perceptions about costs, encouraging more tax avoidance. Using a large sample of 56,243 firm-year observations across 31 countries, we find that tax avoidance is higher where FTR in the language is strong. We also find that tax avoidance is (...) more prevalent in Swiss regions with strong FTR and in US firms whose CEOs were born in countries with strong FTR. Collectively, our evidence suggests that costs of tax avoidance can be non-trivial, and that linguistically driven time perception helps explain the cross-country variation in tax avoidance. (shrink)

The ectoplasmic specialization (ES) is a testis‐specific, actin‐based hybrid anchoring and tight junction. It is confined to the interface between Sertoli cells at the blood–testis barrier, known as the basal ES, as well as between Sertoli cells and developing spermatids designated the apical ES. The ES shares features of adherens junctions, tight junctions and focal contacts. By adopting the best features of each junction type, this hybrid nature of ES facilitates the extensive junction‐restructuring events in the seminiferous epithelium during spermatogenesis. (...) For instance, the α6β1‐integrin–laminin 333 complex, which is usually limited to the cell–matrix interface in other epithelia to facilitate cell movement, is a putative apical ES constituent. Furthermore, JAM‐C and CAR, two tight junction integral membrane proteins, are also components of apical ES involving in spermatid orientation. We discuss herein the mechanisms that maintain the cross‐talk between ES and blood–testis barrier to facilitate cell movement and orientation in the seminiferous epithelium. BioEssays 29: 36–48, 2007. © 2006 Wiley Periodicals, Inc. (shrink)

The representational epistemic approach to the design of visual displays and notation systems advocates encoding the fundamental conceptual structure of a knowledge domain directly in the structure of a representational system. It is claimed that representations so designed will benefit from greater semantic transparency, which enhances comprehension and ease of learning, and plastic generativity, which makes the meaningful manipulation of the representation easier and less error prone. Epistemic principles for encoding fundamental conceptual structures directly in representational schemes are described. The (...) diagrammatic recodification of probability theory is undertaken to demonstrate how the fundamental conceptual structure of a knowledge domain can be analyzed, how the identified conceptual structure may be encoded in a representational system, and the cognitive benefits that follow. An experiment shows the new probability space diagrams are superior to the conventional approach for learning this conceptually challenging topic. (shrink)

While green innovation has a positive impact on firms’ performance, some established firms that initiate green innovation activities could suffer from insufficient new green knowledge and skills. Since adopting a sustainability orientation helps firms commit to the creation of superior sustainable practices, and efficiently invest resources necessary to develop appropriate new green products, leading to superior green innovation performance, sustainability orientation offers an alternative approach for diversifying green entrants to achieve green innovation success. Building on resource-based, knowledge-based, and capabilities theories, (...) this study aims to identify key factors that enable sustainability orientation of diversifying green entrants and enhance its effect on green innovation performance. As sustainability issues frequently occur upstream at the supplier level, and since supplier involvement effectively determines new product success, this study theorizes that diversifying green entrants that adopt sustainability orientation require two types of green supplier involvement to enhance the effect of sustainability orientation on green innovation performance. Green knowledge-processing capability and green R&D capability complement green supplier involvement as a knowledge source and green supplier involvement as a co-creator, respectively, to further enhance the amount of green innovation performance. Based on a longitudinal dataset of 336 diversifying green entrants, the results support all our hypotheses. Interestingly, an additional analysis suggests that when diversifying green entrants implement green supplier involvement as a co-creator, they achieve greater green innovation performance than those who implement green supplier involvement as a knowledge source. These findings provide important theoretical implications and practical guidance for established firms to pursue green innovation. (shrink)

Mental timing studies may be influenced by powerful cognitive illusions that can produce an asymmetry in their rate of progress relative to neuronal timing studies. Both types of timing research are also governed by a temporal asymmetry, expressed by the fact that the direction of causation must follow time's arrow. Here we refresh our earlier suggestion that the temporal asymmetry offers promise as a means of timing mental activities. We update our earlier analysis of Libet's data within this framework. Then (...) we consider the surprises which often occur on those rare occasions when neural timing experiments parallel mental timing work exactly. Together, these surprises and asymmetries prescribe a relentlessly meticulous and fully transparent exposition of timing methods, terms, and concepts which shuns plausible narratives, even when buttressed by rigorous formal models, unless guided by apposite empirical evidence. (shrink)

Six characteristics of effective representational systems for conceptual learning in complex domains have been identified. Such representations should: (1) integrate levels of abstraction; (2) combine globally homogeneous with locally heterogeneous representation of concepts; (3) integrate alternative perspectives of the domain; (4) support malleable manipulation of expressions; (5) possess compact procedures; and (6) have uniform procedures. The characteristics were discovered by analysing and evaluating a novel diagrammatic representation that has been invented to support students' comprehension of electricity—AVOW diagrams (Amps, Volts, Ohms, (...) Watts). A task analysis is presented that demonstrates that problem solving using a conventional algebraic approach demands more effort than AVOW diagrams. In an experiment comparing two groups of learners using the alternative approaches, the group using AVOW diagrams learned more than the group using equations and were better able to solve complex transfer problems and questions involving multiple constraints. Analysis of verbal protocols and work scratchings showed that the AVOW diagram group, in contrast to the equations group, acquired a coherently organised network of concepts, learnt effective problem solving procedures, and experienced more positive learning events. The six principles of effective representations were proposed on the basis of these findings. AVOW diagrams are Law Encoding Diagrams, a general class of representations that have been shown to support learning in other scientific domains. (shrink)

Mandarin Chinese exhibits two paradigms of conditionals with indefinite wh-words that have the semantics of donkey sentences, represented by ‘bare conditionals’ on the one hand and ruguo- and dou-conditionals on the other. The bare conditionals require multiple occurrences of wh-words, disallowing the use of overt or covert anaphoric elements in the consequent clause, whereas the ruguo- and dou-conditionals present a completely opposite pattern. We argue that the bare conditionals are cases of unselective binding par excellence (Heim 1982, Kamp 1981) while (...) the ruguo- and dou-conditionals are most naturally accounted for with the traditional E-type pronoun strategy of Evans (1980). We thus argue partly for a return to the E-type strategy (along with Heim 1990) but maintain the need for unselective binding in UG (cf. Kratzer 1989, Chierchia 1992). It is further shown that these two paradigms do not differ with respect to the proportion problem and the distribution of symmetric and asymmetric readings of Kadmon (1987), though they differ with respect to ∀ and ∃ readings (discussed in Chierchia 1992) in a non-trivial way that provides further support for the proposed approach. Finally, evidence is given that the bare conditionals should be kept apart from correlative constructions in languages like Hindi, and treated differently from the latter. (shrink)

Six characteristics of effective representational systems for conceptual learning in complex domains have been identified. Such representations should: (1) integrate levels of abstraction; (2) combine globally homogeneous with locally heterogeneous representation of concepts; (3) integrate alternative perspectives of the domain; (4) support malleable manipulation of expressions; (5) possess compact procedures; and (6) have uniform procedures. The characteristics were discovered by analysing and evaluating a novel diagrammatic representation that has been invented to support students' comprehension of electricity—AVOW diagrams (Amps, Volts, Ohms, (...) Watts). A task analysis is presented that demonstrates that problem solving using a conventional algebraic approach demands more effort than AVOW diagrams. In an experiment comparing two groups of learners using the alternative approaches, the group using AVOW diagrams learned more than the group using equations and were better able to solve complex transfer problems and questions involving multiple constraints. Analysis of verbal protocols and work scratchings showed that the AVOW diagram group, in contrast to the equations group, acquired a coherently organised network of concepts, learnt effective problem solving procedures, and experienced more positive learning events. The six principles of effective representations were proposed on the basis of these findings. AVOW diagrams are Law Encoding Diagrams, a general class of representations that have been shown to support learning in other scientific domains. (shrink)

Truth diagrams are introduced as a novel graphical representation for propositional logic. To demonstrate their epistemic efficacy a set of 28 concepts are proposed that any comprehensive representation for PL should encompass. TDs address all the criteria whereas seven other existing representations for PL only provide partial coverage. These existing representations are: the linear formula notation, truth tables, a PL specific interpretation of Venn Diagrams, Frege’s conceptual notation, diagrams from Wittgenstein’s Tractatus, Pierce’s alpha graphs and Gardner’s shuttle diagrams. The comparison (...) of the representations succeeds in distinguishing ideas that are fundamental to PL from features of common PL representations that are somewhat arbitrary. (shrink)

The possibility of ideography is an empirical question. Prior examples of graphic codes do not provide compelling evidence for the infeasibility of ideography, because they fail to satisfy essential cognitive requirements that have only recently been revealed by studies of representational systems in cognitive science. Design criteria derived from cognitive principles suggest how effective graphic codes may be engineered.

Individual differences in the strategies that control sequential behavior were investigated in an experiment in which participants memorized sentences and then wrote them by hand, in a non‐cursive style. Thirty‐two participants each wrote eight sentences, which had hierarchical structures with five levels. The dataset included over 31,000 letters. Despite the deliberately constrained nature of the task and stimuli, 23 patterns of behavior were identified from the durations of pauses that occurred before the inscription of letters at four chunk levels, spanning (...) letters, words, phrases, and sentences. A critical path task analytic model, Graphical Production of Memorized Sentences (GPoMS), shows that the control of writing relies on cues that continuously switch between motor actions and chunk retrievals in a just‐in‐time fashion at the level of letter information. GPoMS explains the individual differences in terms of variants of a motor production mechanism and variants of a chunk retrieval mechanism, which involve varying degrees of parallelism between cognitive actions and motor actions. A graphical technique for constructing GPoMS models was developed that enabled the estimation of ongoing working memory demands during production. (shrink)

In East Asia, there has been a long tradition of using graphs and diagrams to express abstract ideas. This paper is to give an account of the East Asian methodsfor representing body, mind and the universe. The fundamental ideas of East Asian graphic interpretation mostly originated from the Yijing (I Ching, Zhouyi), and were later developed by Confucian and Daoist thinkers to describe the universe, the mind, and the body as an organic totality. By comparing different approaches to portraying the (...) universe, this paper offers a critical analysis of East Asian semiotics. (shrink)

In East Asia, there has been a long tradition of using graphs and diagrams to express abstract ideas. This paper is to give an account of the East Asian methodsfor representing body, mind and the universe. The fundamental ideas of East Asian graphic interpretation mostly originated from the Yijing (I Ching, Zhouyi), and were later developed by Confucian and Daoist thinkers to describe the universe, the mind, and the body as an organic totality. By comparing different approaches to portraying the (...) universe, this paper offers a critical analysis of East Asian semiotics. (shrink)

The placenta invades the adjacent uterus and controls the maternal immune system, like a cancer invades surrounding organs and suppresses the local immune response. Intriguingly, placental and cancer cells are globally hypomethylated and share an epigenetic phenomenon that is not well understood – they fail to silence repetitive DNA sequences that are silenced in healthy somatic cells. In the placenta, hypomethylation of retrotransposons has facilitated the evolution of new genes essential for placental function. In cancer, hypomethylation is thought to contribute (...) to activation of oncogenes, genomic instability, and retrotransposon unsilencing; the latter, we postulate, is possibly the most important consequence. Activation of placental retrotransposon-derived genes in cancer underpins our hypothesis that hypomethylation of these genes drives cancer cell invasion. This alludes to an interesting paradox, that while placental retrotransposon-derived genes are essential for promoting early hominid life, the same genes promote disease-susceptibility and death through cancer. Placental and cancer cells fail to silence retrotransposons that are normally silenced in healthy tissues. This has created new genes that are essential for placental function, yet they are also expressed in cancer. We hypothesize that active retrotransposons are a double-edged sword, contributing both adaptive and deleterious functions to biology. (shrink)

The Transforming growth factor beta (TGF‐β) family of secreted proteins regulates a variety of key events in normal development and physiology. In mammals, this family, represented by 33 ligands, including TGF‐β, activins, nodal, bone morphogenetic proteins (BMPs), and growth and differentiation factors (GDFs), regulate biological processes as diverse as cell proliferation, differentiation, apoptosis, metabolism, homeostasis, immune response, wound repair, and endocrine functions. In Drosophila, only 7 members of this family are present, with 4 TGF‐β/BMP and 3 TGF‐β/activin ligands. Studies in (...) the fly have illustrated the role of TGF‐β/BMP ligands during embryogenesis and organ patterning, while the TGF‐β/activin ligands have been implicated in the control of wing growth and neuronal functions. In this review, we focus on the emerging roles of Drosophila TGF‐β/activins in inter‐organ communication via long‐distance regulation, especially in systemic lipid and carbohydrate homeostasis, and discuss findings relevant to metabolic diseases in humans. -/- . (shrink)

Pioneering work in the 1940s and 1950s suggested that the concept of chunking might be important in many processes of perception, learning and cognition in humans and animals. We summarize here the major sources of evidence for chunking mechanisms, and consider how such mechanisms have been implemented in computational models of the learning process. We distinguish two forms of chunking: the first deliberate, under strategic control, and goal-oriented; the second automatic, continuous, and linked to perceptual processes. Recent work with discrimination-network (...) computational models of long- and short-term memory (EPAM/CHREST) has produced a diverse range of applications of perceptual chunking. We focus on recent successes in verbal learning, expert memory, language acquisition and learning multiple representations, to illustrate the implementation and use of chunking mechanisms within contemporary models of human learning. (shrink)

We are big fans of propositions. But we are not big fans of the proposed by Mitchell et al. The authors ignore the critical role played by implicit, non-inferential processes in biological cognition, overestimate the work that propositions alone can do, and gloss over substantial differences in how different kinds of animals and different kinds of cognitive processes approximate propositional representations.

Computational models of learning provide an alternative technique for identifying the number and type of chunks used by a subject in a specific task. Results from applying CHREST to chess expertise support the theoretical framework of Cowan and a limit in visual short-term memory capacity of 3–4 looms. An application to learning from diagrams illustrates different identifiable forms of chunk.

We discuss the relation of the Theory of Event Coding (TEC) to a computational model of expert perception, CHREST, based on the chunking theory. TEC's status as a verbal theory leaves several questions unanswerable, such as the precise nature of internal representations used, or the degree of learning required to obtain a particular level of competence: CHREST may help answer such questions.

Out of 288 Hong Kong cancer patients, 92.3% include themselves in decision-making, 71% prefer joint decision-making: with family, with doctor, with doctor plus family, with family minus doctor, and with doctor minus family. <5% want decision-making by “doctor-alone” and <1% desire decision-making by “family-alone”. Harmony, communication and responsibility are reasons for family participation. Most patients prefer “specialist” for information, followed by “family”, “friends”, and “GP”. Trust in doctors and prospects for controlling/curing disease are important factors in decision-making. Patients want to (...) participate and be listened to rather than make decisions. Doctors should not disclose information to family without patients’ permission, nor withhold information from patient [End Page 109] on family’s request. Only 25% of patients have discussed post-competent treatment with others and 7% have heard of Advance Directive ; 24% refuse to discuss it. After AD has been explained to them, 66% remain reluctant to sign one, preferring to leave oral instructions or appoint family as proxy decision-makers. The family’s decision-making role increases when patients become incompetent. The top reason for signing AD is to receive preferred post-competent treatments, and for not signing it, difficulty with making a prospective decision. The implications of these findings will be discussed. (shrink)

The Common Thread Of Induction JOHN H. HOLLAND, KEITH J. HOLYOAK, RICHARD E. NISBETT, and PAUL R. THAGARD [1986]: Induction: Processes of Inference, Learning, and Discovery, The MIT Press, Cambridge, Massachusetts: London, England, xii + 385 pp. ISBN 0-262-08160-1.

This co-edited volume compares Chinese and Western experiences of engineering, technology, and development. In doing so, it builds a bridge between the East and West and advances a dialogue in the philosophy of engineering. Divided into three parts, the book starts with studies on epistemological and ontological issues, with a special focus on engineering design, creativity, management, feasibility, and sustainability. Part II considers relationships between the history and philosophy of engineering, and includes a general argument for the necessity of dialogue (...) between history and philosophy. It continues with a general introduction to traditional Chinese attitudes toward engineering and technology, and philosophical case studies of the Chinese steel industry, railroads, and cybernetics in the Soviet Union. Part III focuses on engineering, ethics, and society, with chapters on engineering education and practice in China and the West. The book’s analyses of the interactions of science, engineering, ethics, politics, and policy in different societal contexts are of special interest. The volume as a whole marks a new stage in the emergence of the philosophy of engineering as a new regionalization of philosophy. This carefully edited interdisciplinary volume grew out of an international conference on the philosophy of engineering hosted by the University of the Chinese Academy of Sciences in Beijing. It includes 30 contributions by leading philosophers, social scientists, and engineers from Australia, China, Europe, and the United States. (shrink)

Students in an undergraduate legal and ethical issues course continually told the authors that they did not have time to study for the course because they were busy studying for their clinical courses. Faculty became concerned that students were failing to realize the value of legal and ethical concepts as applicable to clinical practice. This led the authors to implement a transformational learning experience in which students applied legal and ethical course content in a high-fidelity human simulation (HFHS) scenario. A (...) preliminary evaluation compared the new HFHS experience with in-person and online student groups using the same case. Based on both student and faculty perceptions, the HFHS was identified as the best of the three approaches for providing a transformational learning experience regarding legal and ethical content. (shrink)

The fifth base in human DNA, 5‐methylcytosine, is inherently mutagenic. This has led to marked changes in the distribution of the CpG methyl acceptor site and an 80% depletion in its frequency of occurrence in vertebrate DNA. The coding regions of many genes contain CpGs which are methylated in sperm and serve as hot spots for mutation in human genetic diseases. Fully 30–40% of all human germline point mutations are thought to be methylation induced even though the CpG dinucleotide is (...) under‐represented and efficient cellular repair systems exist. Importantly, tumor suppressor genes such as p53 also contain methylated CpGs and these serve as hot spots for mutations in some, but not all, human cancers. Comparison of the spectrum of mutations present in this gene in different human cancers allows for predictions to be made on the molecular mechanisms of tumorigenesis. (shrink)

Background: Monitoring the daily change in resting heart rate variability can provide information regarding training adaptation and recovery status of the autonomic nervous system during training camps. However, it remains unclear whether postural stabilization is essential for valid and reliable ultra-short-term recordings in short-term overseas training camps.Design: Observational and longitudinal study.Purpose: This study aimed to investigate ultra-short-term heart rate variability recordings under stabilization or post-stabilization periods in four overseas training camps.Participant: Twenty-seven U-20 male national team futsal players voluntarily participated in (...) this study.Method: Resting HRV was evaluated for 10 min during the early morning of each training camp. The natural logarithm of the root mean square of successive normal-to-normal interval differences was used for comparisons. Time segments of HRV were divided into two periods with three measures within each: the first 30-s, the first 60-s, and the 5-min standard during stabilization; the first 30-s, the first 60-s, and the 5-min standard after stabilization.Result: The results demonstrated trivial to small ES, very large to nearly perfect ICC, and narrow range of SEM when all time segments of HRVUST were compared to the 1st_5 min and 2nd_5 min HRV. Furthermore, the magnitude of the correlation coefficients ranged from very high to nearly perfect for all the time segments. The HRVUST posted excellent agreement in all time segments with/without postural stabilization. Trivial to small levels of effect size in all time segments of LnRMSSDmean and LnRMSSDcv across overseas training camps was identified.Conclusion: The first 30 or 60-s LnRMSSD recordings can be used to evaluate daily cardiac-autonomic function during overseas training camps in futsal players. The process for stabilization seems to be unnecessary for measuring the morning resting LnRMSSD in overseas training camps among young adult futsal players. (shrink)

In Lowe (1995), instead of endorsing a Stalnaker/Lewis-style account of counterfactuals, E. J. Lowe claims that a variation of C. I. Lewis’s strict implication alone captures the essence of everyday conditionals and avoids the paradoxes of strict implication. However, Lowe’s approach fails to account for the validity of simple and straightforward arguments such as ‘if 2=3 then 2+1=3+1’, and Heylen & Horsten (2006) even claims that no variation of strict implication can successfully describe the logical behavior of natural language conditionals. (...) By incorporating the German logician O. Becker’s modal intuition with the insight of Ramsey’s Test, we show that there does exist a unified, strict-conditional based account of everyday conditionals, which withstands all attacks previously raised against truth-conditional accounts of conditionals. Furthermore, a subtle distinction between autistic and realistic readings of the indexical ‘I’ involved in a conditional helps us resolve a recent debate concerning the Thomason conditionals. (shrink)

It remains controversial whether touch is a truly spatial sense or not. Many philosophers suggest that, if touch is indeed spatial, it is only through its alliances with exploratory movement, and with proprioception. Here we develop the notion that a minimal yet important form of spatial perception may occur in purely passive touch. We do this by showing that the array of tactile receptive fields in the skin, and appropriately relayed to the cortex, may contain the same basic informational building (...) blocks that a creature navigating around its environment uses to build up a perception of space. We illustrate this point with preliminary evidence that perception of spatiotemporal patterns on the human skin shows some of the same features as spatial navigation in animals. We argue (a) that the receptor array defines a ‘tactile field’, (b) that this field exists in a minimal form in ‘skin space’, logically prior to any transformation into bodily or external spatial coordinates, and (c) that this field supports tactile perception without integration of concurrent proprioceptive or motor information. The basic cognitive elements of space perception may begin at lower levels of neural and perceptual organisation than previously thought. (shrink)