Integrating the behavioral theory of the firm and agency theory, this study is the first to examine the antecedents of firms' choice to disclose low-quality accounting information from the perspective of performance persistence below aspirations. Based on empirical data of 31,326 firm-annual observations involving 3584 listed companies for the 2007–2021 period, we find that firms actively reduce accounting information reliability and comparability in the presence of performance persistence below aspirations. Furthermore, we find that CEO-CFO surname ties enhance the (...) negative effect of performance persistence below aspirations on accounting information comparability. Finally, we find that agency costs play a mediating role in the relationship that performance persistence below aspirations has with accounting information reliability and comparability. This study is the first to examine performance persistence below aspirations and accounting information reliability and comparability. Meanwhile, this study provides important insights for policymakers to improve the quality of capital market information and for shareholders to improve the quality of corporate governance. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Five Poems AMIT MAJMUDAR Observing Orpheus I hear the meaning turn back in his throat like Eurydice on the way up from the darkness. Music’s meaning is its making. As for me, I am one more animal in his entourage, learning a new thirst, finding a new south. None of us knew we had this instinct in us. If deserts hide wildflowers until first rain, bright ears are blossoming (...) out of our skulls. He doesn’t have much longer. I know this myth. A God douses the fire with a beehive. The Maenads smear their faces with a warpaint made of stoneground fireflies and pine sap. Hands—hands like his, that drew music through lyre strings into our forest like pieces of bread through a prison fence— are reaching for his body now, his lyre. Their weapons are hands, nothing but hands. They are infinite. They are enough. arion 27.1 spring/summer 2019 Her Metamorphoses First a beetle, body armor forged of chitin, exoskeleton he’ll never bruise, Undiscovered, unapologetically hermetic on her own Galapagos. Next a fruit bat, echolocating tangerines like a blind woman singing up at stars. Then a patio lizard, sunning herself for as long as she needs, A better place for keeping warm than bed with him. Next a sleek water moccasin, quick to make out another woman’s heat signature on his neck, Even quicker to strike. A caterpillar to poke holes in his lying roses And from that destruction to fashion two beautiful wings for herself. A buzzard, to clean up the roadside pile he left of her. A woman in full with no more soft blind pupa stages of her life cycle left, No more forms to force herself to fit for the sake of his pleasure, No more shapeshifts, no more slimming stripes, no more abdominal crunches: Just this body, just this last name, just this apartment, just this bowl of midnight cereal. Just her. 106 five poems Sisyphus Shove hard, shove, shove hard, eyes bloodshot, knees bent Till your boulder goes weightless and races ahead in descent. Force its dark door open inch by grim inch, Shove hard, shove, shove hard, eyes bloodshot, knees bent, Heels dug deep in hell’s steep hillside, teeth clenched. What gravity strips from you, gravity grants you again. Shove hard, shove, shove hard, eyes bloodshot, knees bent Till your body goes weightless and races ahead in ascent. Amit Majmudar 107 A Trinket for Persephone A deathwatch beetle burrows in the pale hall of your marrow, your underground, your tube of bone on which you’re riding home alone. This blackwinged locket with your soul emerges rattling from a hole, a rattle in your emptied throat, the diva’s final, graceless notes, a clicking echoed in the rafters, this bugbear insect coming after to scuttle across the marshy chest, sinkhole navel, and pubic nest out to the yard, below the porch untrackable by any torch until this bug with you inside has burrowed to the other side. It drops into the underworld, as if from some cocoon unfurled, to scale a queenly wrist and rest your brooch of black upon her breast. 108 five poems Four Ways of Looking at Argus 1. His Vigil These hundred eyes, these hundred balloons Tied to the boy-small wrist of my mind Are down to ninety-nine. I lost one to a bee sting late last June— I never thought of them as fragile Until that pinprick broke my vigil. I’m slowing down. I didn’t blink in time. I have no inkling why I keep This vigil—surely not to watch, Panoptic from this mountaintop, A heifer drifting off to sleep? I’m here, I must be here, to see A signal fire from the east That warns of Olympus under siege And Ares gory from a rout, Athena’s owl’s eyes gouged out, The naiads naked in a pen, The whole world given up to men. The Gods will need a monster then. 2. After Martial Hermes was in a fix: He needed lullabies To shutter Argus’s one hundred eyes And get the tethered heifer—coal-eyed Io—free Of Hera’s... (shrink)

This volume contains five articles by prominent scholars of French literature and political philosophy that examine the relation between Montaigne's Essays, one ...

This paper presents Jean Nicod (1893–1924) as a mediator in the dispute between Bergson and Russell. In La géométrie dans le monde sensible (1924), Nicod extensively discusses Bergson’s epistemology focusing on those aspects that Russell critically discusses in The Philosophy of Henri Bergson (1912) and Our Knowledge of the External World (1914). His aim is to establish a middle ground between synthesis and analysis: to show how most of the disagreements between Bergson and Russell can be resolved without compromising the (...) central principles of their thought. Throughout this paper, I explicate Nicod’s exposition of two points of contention between Bergson and Russell: (1) the nature of sense-data and analysis, and (2) the relation between geometry and the sensible world. I will also show that his attempt to reconcile synthesis and analysis results in an innovative account of representation inspired by an early reading of Wittgenstein’s Tractatus. In the conclusion, I reflect on how Nicod’s proficiency to engage with two increasingly diverging philosophical programmes, namely early analytic philosophy and the French epistemological tradition, could have affected the development of early twentieth-century philosophy. (shrink)

Loin des traites du gouvernement visant a definir les bornes du pouvoir legitime, le Discours de la servitude volontaire presente la tyrannie comme la negation radicale de toute communaute civile. La ou tout est a un, aucune chose publique ne saurait subsister.Or la racine de cette appropriation tyrannique, c'est, en chacun, l'alienation consentie ou la servitude volontaire. De ce fondement enigmatique et revoltant de toute domination, La Boetie tire une serie de paradoxes qui sont autant d'avertissements constamment adresses a la (...) philosophie politique des Modernes. (shrink)

In A Parting of the Ways, Friedman narrates the Davos debate as a catalysator in the genesis of two diverging trajectories within twentieth-century philosophy. In this paper, I introduce a participant of the Davos debate, Jean Cavaillès, who does not adhere to Friedman’s bifurcation and who was able to zigzag between the developments in phenomenology and logical positivism. To show how this French epistemologist was able to connect these two traditions, I detail Cavaillès’ encounter with the Vienna Circle, explicate his (...) Kantianism, and chronicle the place of Bolzano in his account of the (historical) development of philosophy of science. After that, I examine Cavaillès’ critique of Carnap’s Logische Syntax der Sprache and argue that Cavaillès’ theory of science is much closer to Carnap’s logical analysis than either he himself or the secondary literature suggests. Both philosophers, in fact, argue for the importance of constructing the unity of science, affirm the autonomous development of science, and conceptualize a dynamic notion of the a priori. In the conclusion, I disclose the similarities between Cavaillès’ conceptualization of the dynamic a priori and Friedman’s relativized a priori, and argue for the importance of extending Friedman’s account of the interwar developments in philosophy of science. (shrink)

The prior issue of Krisis (42:1) published Critical Naturalism: A Manifesto, with the aim to instigate a debate of the issues raised in this manifesto – the necessary re-thinking of the role (and the concept) of nature in critical theory in relation to questions of ecology, health, and inequality. Since Krisis considers itself a place for philosophical debates that take contemporary struggles as starting point, it issued an open call and solicited responses to the manifesto. This is one of the (...) sixteen selected responses, which augment, specify, or question the assumptions and arguments of the manifesto. (shrink)

Includes bibliography: p. 7-12 and bibliographical references.

Person reidentification aims to recognize a specific pedestrian from uncrossed surveillance camera views. Most re-id methods perform the retrieval task by comparing the similarity of pedestrian features extracted from deep learning models. Therefore, learning a discriminative feature is critical for person reidentification. Many works supervise the model learning with one or more loss functions to obtain the discriminability of features. Softmax loss is one of the widely used loss functions in re-id. However, traditional softmax loss inherently focuses on the feature (...) separability and fails to consider the compactness of within-class features. To further improve the accuracy of re-id, many efforts are conducted to shrink within-class discrepancy as well as between-class similarity. In this paper, we propose a circle-based ratio loss for person re-identification. Concretely, we normalize the learned features and classification weights to map these vectors in the hypersphere. Then we take the ratio of the maximal intraclass distance and the minimal interclass distance as an objective loss, so the between-class separability and within-class compactness can be optimized simultaneously during the training stage. Finally, with the joint training of an improved softmax loss and the ratio loss, the deep model could mine discriminative pedestrian information and learn robust features for the re-id task. Comprehensive experiments on three re-id benchmark datasets are carried out to illustrate the effectiveness of the proposed method. Specially, 83.12% mAP on Market-1501, 71.66% mAP on DukeMTMC-reID, and 66.26%/63.24% mAP on CUHK03 labeled/detected are achieved, respectively. (shrink)

The history of twentieth-century American psychology is often depicted as a history of the rise and fall of behaviorism. Although historians disagree about the theoretical and social factors that have contributed to the development of experimental psychology, there is widespread consensus about the growing and declining influence of behaviorism between approximately 1920 and 1970. Since such wide-scope claims about the development of American psychology are typically based on small and unrepresentative samples of historical data, however, the question rises to what (...) extent the received view is justified. This paper aims to answer this question in two ways. First, we use advanced scientometric tools to quantitatively analyze the metadata of 119.278 papers published in American journals between 1920 and 1970. We reconstruct the development and structure of American psychology using co-citation and co-occurrence networks and argue that the standard story needs reappraising. Second, we argue that the question whether behaviorism was the ‘dominant’ school of American psychology is historically misleading to begin with. Using the results of our bibliometric analyses, we argue that questions about the development of American psychology deserve more fine-grained answers. (shrink)

In thirteen chapters, Vrahimis traces the reception of Bergson’s philosophy within the history of analytic philosophy from the beginning of the twentieth century all the way to the late 1950s. The...

Anxious major depressive disorder is a common subtype of major depressive disorder; however, its unique neural mechanism is not well-understood currently. Using multimodal MRI data, this study examined common and specific alterations of amygdala subregions between patients with and without anxiety. No alterations were observed in the gray matter volume or intra-region functional integration in either patient group. Compared with the controls, both patient groups showed decreased functional connectivity between the left superficial amygdala and the left putamen, and between the (...) right superficial amygdala and the bilateral anterior cingulate cortex and medial orbitofrontal cortex, while only patients with anxiety exhibited decreased activity in the bilateral laterobasal and superficial amygdala. Moreover, the decreased activity correlated negatively with the Hamilton depression scale scores in the patients with anxiety. These findings provided insights into the pathophysiologic processes of anxious major depressive disorder and may help to develop new and effective treatment programs. (shrink)

As a promising method with excellent characteristics in terms of resilience and dependability, distributed methods are gradually used in the field of energy management of microgrid. However, these methods have more stringent requirements on the working conditions, which will make the system more sensitive to communication failures and cyberattacks. As a result, it is both theoretical merits and practical values to investigate the malicious effect of cyber attacks on microgrid. This paper studies the distributed economic dispatch problem under denial-of-service attacks (...) for the microgrid, in which each generator can communicate with its neighbors and has the computational capability to implement local operation. Firstly, a DoS attack model is proposed, in which the DoS attacker intentionally jams the communication channel to deteriorate the performance of the microgrid. Then, the evolution mechanism of the dispatch system of the microgrid under different attack scenarios is adequately discussed. On this basis, an optimal attack strategy based on enumerating-search algorithm is presented to allocate the limited attack resources reasonably, so as to maximize the effect of DoS attacks. Finally, the validity of the theoretical studies about the attack effect under different scenarios and the effectiveness of the proposed enumerating-search-based optimal attack strategy are illustrated through the simulation examples on the IEEE 57-bus system and IEEE 39-bus system, respectively. (shrink)

PurposeTo investigate spontaneous brain activity in patients with dry eye and healthy control using the fractional amplitude of low frequency fluctuation technique with the aim of elucidating the relationship between the clinical symptoms of DE and changes in brain function.Material and MethodsA total of 28 patients with DE and 28 matched healthy volunteers were enrolled. Resting-state functional magnetic resonance imaging scans were performed in both groups. Then all subjects were required to complete a comprehensive Hospital Anxiety and Depression Scale. Receiver (...) operating characteristic curve analysis was used to evaluate the differences in fALFF values between the two groups and their diagnostic value. Linear correlations between HADS and fALFF values in different brain regions of DE patients were analyzed using the Pearson correlation coefficient.ResultsPatients with DE had significantly higher fALFF values in the left calcarine sulcus than the HC group, while fALFF values in the bilateral middle frontal gyrus and right MFG/right inferior frontal gyrus were significantly lower in DE patients than in HC group. fALFF values had a high diagnostic value for differentiating patients with DE from the HC group. Right MFG and right MFG/IFG were significantly correlated with HADS values.ConclusionOur study found that DE mainly involved functional disorders in the brain areas of the left CS, bilateral MFG and right MFG/right IFG, which helped us to find possible clinical features of DE disease and reflected the potential pathological mechanism of DE. (shrink)

A survey of consanguineous marriages in Japan was conducted on 1 September 1983, by questionnaires. The total number of couples surveyed was 9225. They were chosen from six widely different areas and the inbreeding coefficients from isonymy and pedigrees were estimated for each area. Random inbreeding remained constant with the marriage year whereas total (F) and non-random (Fn) inbreeding from isonymy and inbreeding from pedigrees ([alpha]) decreased with the marriage year in each area. Estimates of genetic microdifferentiation from surnames were (...) obtained; estimates of the reduced variance indicated low microdifferentiation (0·000014-0·000081) in five areas and a higher value in Fukue City (0·0004). The ratio of FST (the average within-group apriori kinship) to [alpha]-value ranged from 0·42 in Kawanishi City to 3·9 in Minobu-Cho. (shrink)

This study examines the influence of auditor-CEO surname sharing on financial misstatement and further investigates whether the above effect depends on hometown relationship and the rarity of surnames, respectively. Using hand-collected data from China, the findings show that ACSS is significantly positively related to financial misstatement, suggesting that the auditor-CEO ancestry membership elicits the collusion and increases the likelihood of financial misstatement. Moreover, ACSS based upon hometown relationship leads to significantly higher likelihood of financial misstatement, compared with ACSS without (...) hometown relationship. Furthermore, the positive relation between ACSS and financial misstatement is more pronounced for rare surnames than for common surnames. The above findings are robust to sensitivity tests on the basis of different measures of ACSS and financial misstatement, and my conclusions are still valid after using the propensity score matching approach to address the endogeneity concerns. (shrink)

While the effect of top executives' social networks on their compensations has received substantial scholarly attention, little effort has been made to integrate segmented views to offer more complete understanding of this effect. In this paper, we propose an integrative two-stage model by taking both economic and socio-political views into account. We theorise that some characteristics of top executive's outside social ties are positively related to firm performance, and those relationships are conditioned by external and internal strategic contexts, such (...) as environmental uncertainty, strategic relevance, and tie strength. We also theorise that firm performance leads to executives' compensations, but this linkage is moderated by the socio-political dynamics among executives (within-group dynamics) as well as between executives and a board of directors (between-group dynamics) inside the firm. Based on our integrative framework, this paper provides the comprehensive understanding of how executives' compensations are determined and highlights the importance of executive's social ties and their implications. (shrink)

The paper deals with the issue of tying (as well as bundling) practices which are applied by dominant undertakings and which, under certain circumstances, can be considered as abuses of a dominant position. The authors describe the concept of tying, indicate its types, and reveal its economic aspects, since all these issues have a certain impact on the legal assessment of tying practices. The authors conclude that the European Commission (the Commission) and the European Community (EC) courts have usually been (...) too formalistic and unreasonably hostile to tying practices and have not paid due attention to the impact of tying on competition and the beneficial features of tying. Thus certain cases have frequently and rather easily been treated as abuses of a dominant position. A more realistic and effect-based approach was taken by the Commission and the courts in the Microsoft case, where certain criteria for the assessment of tying were formulated. Still, the Microsoft case reflects a rather strict attitude towards tying practices, especially in technological tie-ins. (shrink)