Increasingly, taxonomies are being developed and used by industry practitioners to facilitate information interoperability and retrieval. Within a single industrial domain, there exist many taxonomies that are intended for different applications. Industry specific taxonomies often represent the vocabularies that are commonly used by the practitioners. Their jobs are multi-faceted, which include checking for code and regulatory compliance. As such, it will be very desirable if industry practitioners are able to easily locate and browse regulations of interest. In practice, multiple sources (...) of government regulations exist and they are often organized and classified by the needs of the issuing agencies that enforce them rather than the needs of the communities that use them. One way to bridge these two distinct needs is to develop methods and tools that enable practitioners to browse and retrieve government regulations using their own terms and vocabularies, for example, via existing industry taxonomies. The mapping from a single taxonomy to a single regulation is a trivial keyword matching task. We examine a relatedness analysis approach for mapping a single taxonomy to multiple regulations. We then present an approach for mapping multiple taxonomies to a single regulation by measuring the relatedness of concepts. Cosine similarity, Jaccard coefficient and market basket analysis are used to measure the semantic relatedness between concepts from two different taxonomies. Preliminary evaluations of the three relatedness analysis measures are performed using examples from the civil engineering and building industry. These examples illustrate the potential benefits of regulatory usage from the mapping between various taxonomies and regulations. (shrink)

In this article, we examine the empirical association between firm value and CSR engagement for firms in sinful industries, such as tobacco, gambling, and alcohol, as well as industries involved with emerging environmental, social, or ethical issues, i.e., weapon, oil, cement, and biotech. We develop and test three hypotheses, the window-dressing hypothesis, the value-enhancement hypothesis, and the value-irrelevance hypothesis. Using an extesive US sample from 1995 to 2009, we find that CSR engagement of firms in controversial industries positively affects firm (...) value after controlling for various firm characteristics. To address the potential endogeneity problem, we further estimate a system of equations and change regression and continue to find a positive relation between CSR engagement and firm value. Our findings support the value-enhancement hypothesis and are consistent with the premise that the top management of US firms in controversial industries, in general, considers social responsibility important even though their products are harmful to human being, society, or environment. (shrink)

Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given its importance to understanding people’s ethical choices, future research should explore the psychological processes that produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several extant definitions, the authors offer a definition of the construct and discuss its (...) advantages. Second, future ethical judgment research would benefit from greater integration between theories of ethical decision making and theories of social cognition. Drawing upon the Hunt–Vitell ( Journal of Macromarketing 6 (Spring), 5–15, 1986 ; In: N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing . Irwin, Homewood, IL, pp. 775–784, 1992 ) model and the heuristic-systematic model (Chaiken, Journal of Personality and Social Psychology 39 (November), 752–766, 1980 ), the authors present a brief research agenda intended to stimulate research on the psychological processes behind ethical judgments. (shrink)

We empirically examine the impact of corporate social responsibility (CSR) on CEO compensation using a large sample of the US firms from 1996 to 2010. We develop and test two hypotheses, the overinvestment hypothesis based on agency theory and the conflict–resolution hypothesis based on stakeholder theory. We find that the lag of CSR adversely affects both total compensation and cash compensation, after controlling for various firm and board characteristics. Our estimates show that an interquartile increase in CSR is followed by (...) a 4.35% (2.78%) decrease in total (cash) compensation. We also find an inverse association between lagged employee relations and CEO compensation. Our results are robust to the correction for endogeneity using instrumental variable approach. Taken together, our results support the conflict–resolution hypothesis, but not the CSR overinvestment argument. (shrink)

Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer's use intention of pirated software. This study aims to understand the consumer's use intention of pirated software in Taiwan based on the theory of planned behavior proposed by Ajzen. In addition, moral intensity and moral judgment are adopted as a joint moderator to examine their combined influence on the proposed research (...) framework. The results obtained from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual's attitude and subjective norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts on the consumer's use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral judgment is manifested in the consumer's use intention of pirated software. The results of this study not only could substantiate the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government authorities concerned and the related software industries devoted to fighting pirated software. (shrink)

Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer’s use intention of pirated software. This study aims to understand the consumer’s use intention of pirated software in Taiwan based on the theory of planned behavior (TPB) proposed by Ajzen (Organizational Behavior and Human Decision Processes, 50, 179, 1991). In addition, moral intensity and moral judgment are adopted as a joint (...) moderator to examine their combined influence on the proposed research framework. The results obtained from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual’s attitude and subjective norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts on the consumer’s use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral judgment is manifested in the consumer’s use intention of pirated software. The results of this study not only could substantiate the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government authorities concerned and the related software industries devoted to fighting pirated software. (shrink)

Driven by the cognitive-neoassociationistic model of aggression, this study examines how supervisors’ negative affect at work influences their interaction with subordinates, which further affects subordinate outcomes. Drawing upon research on power/resource interdependence and victim precipitation theory, we also test whether the positive relationship between supervisors’ negative affect and abusive supervision is moderated by leader–member exchange. Using one hundred and eighty supervisor–subordinate dyads from five hotels, we found that, supervisors’ negative affect at work was positively related to abusive supervision, LMX buffered (...) the positive association between supervisors’ negative affect and abusive supervision, and the indirect effects of supervisors’ negative affect on subordinate outcomes via abusive supervision was buffered by LMX, such that the indirect effects were only found in dyads with lower LMX, but not in dyads with higher LMX. Theoretical contributions and practical implications for managers and organizations were also discussed. (shrink)

This study intends to explore the effects of political, social and cultural values on consumers’ ethical beliefs regarding questionable consumption behaviors. The variables examined include status anxiety, social Darwinism perception, perceived trust of people, and cultural orientation. Based on a field survey in Taiwan, the results showed that consumers with low ethical beliefs have higher perception of social Darwinism and status anxiety than consumers possess neutral and high ethical beliefs. The result also showed that the neutral ethics group had higher (...) trust on people than the low ethics groups. Finally, the high ethics group expressed significantly higher perception of vertical collectivism than those consumers of the low and neutral ethics group. (shrink)

When relating genomic data to survival outcomes, there are three main challenges that are the censored survival outcomes, the high-dimensionality of the genomic data, and the non-normality of data. We propose a method to tackle these challenges simultaneously and obtain a robust estimation of detecting significant genes related to survival outcomes based on Accelerated Failure Time model. Specifically, we include a general loss function to the AFT model, adopt model regularization and shrinkage technique, cope with parameters tuning and model selection, (...) and develop an algorithm based on unified Expectation–Maximization approach for easy implementation. Simulation results demonstrate the advantages of the proposed method compared with existing methods when the data has heavy-tailed errors and correlated covariates. Two real case studies on patients are provided to illustrate the application of the proposed method. (shrink)

This research focuses on the self-organization of vegetation patterns on severely degraded eroding lands, triggered by water resource in the deposited sediment layer on which the vegetation patterns are formed. A nonlinear spatiotemporal model is developed with the consideration of the interactions between vegetation biomass and water resource stored in the sediment layer. With employment of the model, the conditions for pattern formation of the considered ecological system are determined via Turing instability analysis. Numerical simulations of the research demonstrate the (...) formation of banded, labyrinth, and gapped vegetation patterns, with the parameter values taken from the literature. The characteristics of the vegetation patterns are analyzed. Comparing the characteristics of the vegetation patterns of this research with that available in literature, great similarity of pattern formation is shown. The results obtained provide a theoretical comprehension on natural vegetation restoration of severely degraded eroding lands. (shrink)

Medical argumentation in non-Western societies has attracted little attention. In line with the pragma-dialectical approach to the study of argumentation, this article identifies a prototypical argumentative pattern in Chinese medical consultations. In addition to institutional preconditions, whose relevance to the argumentative pattern has been well cited, a factor that may be equally important has remained unnoticed: the preference for certain drugs, treatments or therapeutic measurements on the basis of folk interpretations of medical phenomena in individual ethnic groups. These preferences may (...) be seen as cultural preferences in the medical domain. In this paper, a prototypical argumentative pattern of Chinese medical consultations is provided. Two levels of the pattern are distinguished and discussed: a basic argumentative pattern as presented in the pragmatic-dialectical approach and its extensions due to cultural preferences as well as institutional constraints. Illustrated by an exemplary analysis on the basis of empirical data collected from Chinese consulting rooms, the impact of cultural preferences on physicians’ strategic maneuvering in argumentation is identified and recognized. It is argued that the existence and impact of cultural preferences require attention in medical argumentation. (shrink)

Many computational tools for the simulation and design of emergency evacuation and egress are now available. However, due to the scarcity of human and social behavioral data, these computational tools rely on assumptions that have been found inconsistent or unrealistic. This paper presents a multi-agent based framework for simulating human and social behavior during emergency evacuation. A prototype system has been developed, which is able to demonstrate some emergent behaviors, such as competitive, queuing, and herding behaviors. For illustration, an example (...) application of the system for safe egress design is provided. (shrink)

A moderate belief-disagreement between agents on proposition p means that one agent believes p and the other agent does not. This paper presents two logical systems, \ and \, that describe moderate belief-disagreement, and shows, using possible worlds semantics, that \ is sound and complete with respect to arbitrary frames, and \ is sound and complete with respect to serial frames. Syntactically, the logics are monomodal, but two doxastic accessibility relations are involved in their semantics. The notion of moderate belief-disagreement, (...) which is in accordance with the understanding of belief-disagreement in everyday life, is an epistemic one related to multiagent situations, and \ and \ are two epistemic logics. (shrink)

Though he has become known to his detractors as a theorist who has replaced rational discourse with pure power in his theory of the decision, Carl Schmitt's notion of politics is, on a fundamental level, culturally and ethically based. This cultural and ethical conception of politics permeates his work, not only in texts about explicitly cultural issues, such as his 1916 study of Theodor Däubler's Expressionist Nordlicht or his meditation on the connection between politics and art in Shakespeare in Hamlet (...) oder Hekuba,1 but also in Political Theology, one of the key texts of his theory of decisionism. While commentators…. (shrink)

This paper introduces valuation structures associated with preferential models. Based on KLM valuation structures, we present a canonical approach to obtain injective preferential models for any preferential relation satisfying the property INJ, and give uniform proofs of representation theorems for injective preferential relations appeared in the literature. In particular, we show that, in any propositional language (finite or infinite), a preferential inference relation satisfies INJ if and only if it can be represented by a standard preferential model. This conclusion generalizes (...) the result obtained by Freund. In addition, we prove that, when the language is finite, our framework is sufficient to establish a representation theorem for any injective relation. (shrink)

Using multisource data and multilevel analysis, we propose that the ethical stance of supervisors influences subordinates’ perceptions of corporate social responsibility which in turn influences subordinates’ trust in the organization resulting in their taking increased personal social responsibility and engagement in organizational citizenship behaviors oriented toward both the organization and other individuals. Using a multilevel model, we assessed the extent to which ethical leadership and CSR at the work unit level impacts subordinates’ behaviors mediated by organizational trust at the individual (...) level. We employed a sample of 71 work unit supervisors and 308 subordinates from five businesses of a conglomerate company located in mainland China. Subordinates were asked to rate supervisory ethical leadership practices, CSR, and their extent of organizational trust. Supervisors were asked to rate the personal social responsibility taking and OCB of their respective subordinates. A multilevel path analysis revealed that ethical leadership has a positive effect on CSR at the work unit level and that CSR has a positive cross-level effect on organizational trust at the individual level, which in turn significantly and positively impacts OCB through the mediating effect of taking personal social responsibility. Results are discussed in the context of China’s manufacturing sector. (shrink)

We describe BDD-based decision procedures for the modal logic K. Our approach is inspired by the automata-theoretic approach, but we avoid explicit automata construction. Instead, we compute certain fixpoints of a set of types — which can be viewed as an on-the-fly emptiness of the automaton. We use BDDs to represent and manipulate such type sets, and investigate different kinds of representations as well as a “level-based” representation scheme. The latter turns out to speed up construction and reduce memory consumption (...) considerably. We also study the effect of formula simplification on our decision procedures. To prove the viability of our approach, we compare our approach with a representative selection of other approaches, including a translation of K to QBF. Our results indicate that the BDD-based approach dominates for modally heavy formulae, while search-based approaches dominate for propositionally heavy formulae. (shrink)

The result of an interaction is influenced by its epistemic state, and several epistemic notions are related to multiagent situations. Strong belief-disagreement on a certain proposition between agents means that one agent believes the proposition and the other believes its negation. This paper presents a logical system describing strong belief-disagreement between agents and demonstrates its soundness and completeness. The notion of belief-disagreement as well as belief-agreement can facilitate gaining a clearer understanding of the acts of trade and speech.