Emotional stimuli (e.g. words, images) are often remembered better than neutral stimuli. However, little is known about how memory is affected by an environmentally induced emotional state (without any overtly emotional occurrences) – the focus of this study. Participants were randomly assigned to discovery (n = 305) and replication (n = 306) subsamples and viewed a desktop virtual environment before rating their emotions and completing objective (i.e. item, temporal-order, duration) and subjective (e.g. vividness, sensory detail, coherence) memory measures. In both (...) samples, a Partial Least Squares Correlation analysis showed that an emotional state characterised by high negative emotion (i.e. threat, fear, anxiety) and arousal was reliably associated with better memory in both objective (i.e. item) and subjective (i.e. vividness and sensory detail) domains. No reliable associations were observed for any temporal memory measures (objective or subjective). Thus, an environmentally induced state of negative emotion corresponds with enhanced memory for indices of episodic memory pertaining to “what” happened, but not necessarily “when” it happened. (shrink)

This study examines the roles of environmental strategy and accounting in corporate carbon performance, as measured by the Greenhouse Gas (GHG) Protocol. A novel interaction model is developed based on legitimacy theory and natural-resource dependence theory to capture the interaction between environmental strategy and accounting. An international sample of 3322 firms from 73 countries is used in the analysis, based on a panel data design for 17 years (2005–2022). The empirical findings reveal an overall reactive role of these environmental initiatives (...) in relation to carbon performance. The marginal effect analysis shows that environmental accounting favourably moderates the effect of environmental strategic functions on carbon performance, indicating that the former facilitates the translation of the latter into practice. Similarly, environmental strategic initiatives improve the impact of environmental accounting information on carbon performance. The main contribution of this study stems from methodologically demonstrating how the synergy between environmental strategic initiatives and environmental information mechanisms can translate into improved carbon performance. This finding has multiple societal, practical and research implications. The interaction effect evidence can be viewed as consistent with recent trends of integrated approaches to thinking and reporting, where interrelated phenomena are integrated into operational and reporting contexts to improve efficiency. This can be of interest to policymakers, investors, corporate managers and providers of assurance services related to carbon performance. (shrink)

This study provides novel evidence of the impact of corporate social responsibility (CSR) on investment sensitivity to cash flows. We posit that CSR affects investment–cash flow sensitivity (ICFS) through information asymmetry and agency costs, commonly viewed as the two channels through which investment responds to the availability of internal cash flows. We find that CSR performance leads to a decrease in ICFS. We further find that ICFS decreases (increases) when CSR strengths (concerns) increase. Finally, we find that the effect of (...) CSR on ICFS is driven by the areas Community, Diversity, and Human Rights. In sum, the findings of this study stress the relevance of CSR—in particular, of CSR activities that extend beyond compliance behavior and reflect what is desired by society—in reducing market frictions and improving firms’ access to financial capital. (shrink)

The novel coronavirus disease is regarded as one of the most imminent disease outbreaks which threaten public health on various levels worldwide. Because of the unpredictable outbreak nature and the virus’s pandemic intensity, people are experiencing depression, anxiety, and other strain reactions. The response to prevent and control the new coronavirus pneumonia has reached a crucial point. Therefore, it is essential—for safety and prevention purposes—to promptly predict and forecast the virus outbreak in the course of this troublesome time to have (...) control over its mortality. Recently, deep learning models are playing essential roles in handling time-series data in different applications. This paper presents a comparative study of two deep learning methods to forecast the confirmed cases and death cases of COVID-19. Long short-term memory and gated recurrent unit have been applied on time-series data in three countries: Egypt, Saudi Arabia, and Kuwait, from 1/5/2020 to 6/12/2020. The results show that LSTM has achieved the best performance in confirmed cases in the three countries, and GRU has achieved the best performance in death cases in Egypt and Kuwait. (shrink)

Twitter integrates with streaming data technologies and machine learning to add new value to healthcare. This paper presented a real-time system to predict breast cancer based on streaming patient’s health data from Twitter. The proposed system consists of two major components: developing an offline building model and an online prediction pipeline. For the first component, we made a correlation between the features to determine the correlation between features and reduce the number of features from the Breast Cancer Wisconsin Diagnostic dataset. (...) Two feature selection algorithms are recursive feature elimination and univariate feature selection algorithms which are applied to features after correlation to select the essential features. Four decision trees, logistic regression, support vector machine, and random forest classifier have been used on features after correlation and feature selection. Also, hyperparameter tuning and cross-validation have been applied with machine learning to optimize models and enhance accuracy. Apache Spark, Apache Kafka, and Twitter Streaming API are used to develop the second component. The best model with the highest accuracy obtained from the first component predicts breast cancer in real time from tweets’ streaming. The results showed that the best model is the random forest classifier which achieved the best accuracy. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

Spam electronic mails (emails) refer to harmful and unwanted commercial emails sent to corporate bodies or individuals to cause harm. Even though such mails are often used for advertising services and products, they sometimes contain links to malware or phishing hosting websites through which private information can be stolen. This study shows how the adaptive intelligent learning approach, based on the visual anti-spam model for multi-natural language, can be used to detect abnormal situations effectively. The application of this approach is (...) for spam filtering. With adaptive intelligent learning, high performance is achieved alongside a low false detection rate. There are three main phases through which the approach functions intelligently to ascertain if an email is legitimate based on the knowledge that has been gathered previously during the course of training. The proposed approach includes two models to identify the phishing emails. The first model has proposed to identify the type of the language. New trainable model based on Naive Bayes classifier has also been proposed. The proposed model is trained on three types of languages (Arabic, English and Chinese) and the trained model has used to identify the language type and use the label for the next model. The second model has been built by using two classes (phishing and normal email for each language) as a training data. The second trained model (Naive Bayes classifier) has been applied to identify the phishing emails as a final decision for the proposed approach. The proposed strategy is implemented using the Java environments and JADE agent platform. The testing of the performance of the AIA learning model involved the use of a dataset that is made up of 2,000 emails, and the results proved the efficiency of the model in accurately detecting and filtering a wide range of spam emails. The results of our study suggest that the Naive Bayes classifier performed ideally when tested on a database that has the biggest estimate (having a general accuracy of 98.4%, false positive rate of 0.08%, and false negative rate of 2.90%). This indicates that our Naive Bayes classifier algorithm will work viably on the off chance, connected to a real-world database, which is more common but not the largest. (shrink)

A historical investigation of the exclusion of Africa and Asia from modern histories of philosophy.

For a sample comprising 36,105 U.S. firm-year observations from 1985 to 2008, we find that firms located in more religious counties enjoy cheaper equity financing costs. This result is robust to a battery of sensitivity tests, including alternative assumptions and model specifications, additional controls for noise in analyst forecasts, and various approaches to addressing endogeneity. In another set of tests, we find that the equity pricing role that religion plays comes predominantly from Mainline Protestants. We also document that the effect (...) of religiosity on firms’ cost of equity capital is larger for firms (periods) lacking alternative monitoring (regulation) mechanisms as measured by lower institutional ownership (the pre-SOX era), implying that religion plays a corporate governance role. Finally, we find that the importance of religion to equity pricing is concentrated in firms that suffer lower visibility, which tend to be more sensitive to local social and economic factors. By examining the links between religiosity and valuation at the firm level, we provide strong, robust evidence supporting the perspective that religion facilitates economic development. (shrink)

An improved variant of the Jaya optimization algorithm, called Jaya2, is proposed to enhance the performance of the original Jaya sacrificing its algorithmic design. The proposed approach arranges the solutions in a ring topology to reduce the likelihood of premature convergence. In addition, the population size reduction is used to automatically adjust the population size during the optimization process. Moreover, the translation dependency problem of the original Jaya is discussed, and an alternative solution update operation is proposed. To test Jaya2, (...) we compare it with nine different optimization methods on the CEC 2020 benchmark functions and the CEC 2011 real-world optimization problems. The results show that Jaya2 is highly competitive on the tested problems where it generally outperforms most approaches. Having an easy-to-implement approach with little parameter tuning is highly desirable since researchers from different disciplines with basic programming skills can use it to solve their optimization problems. (shrink)

We examine how corporate environmental responsibility affects the cost of equity capital for manufacturing firms in 30 countries. Using several approaches to estimate firms’ ex ante equity financing costs, we find in regressions that control for firm-level characteristics as well as industry, year, and country effects that the cost of equity capital is lower when firms have higher CER. This finding is robust to addressing endogeneity through instrumental variables, to using alternative specifications and proxies for the cost of equity capital, (...) and to accounting for noise in analyst forecasts. We conclude that investment in CER reduces firms’ equity financing costs worldwide. (shrink)

Putative counterexamples to the Principle of Identity of Indiscernibles (PII) are notoriously inconclusive. I establish ground rules for debate in this area, offer a new response to such counterexamples for friends of the PII, but then argue that no response is entirely satisfactory. Finally, I undermine some positive arguments for PII.

Recent research suggests that collectivism breeds corruption in bank lending. This finding, together with the stickiness of culture, poses a direct challenge to economic growth in collectivist societies. In this paper, we address this grim outlook by examining the types of firms that are susceptible to the detrimental effect of collectivism on lending integrity and the formal institutions that can help alleviate such effect. We find that the adverse effect of collectivism on bank corruption is more severe in small and (...) medium-sized firms, privately owned firms, and non-exporting firms, while it is considerably weaker in countries with more effective private monitoring, a higher fraction of foreign-owned banks, a more competitive banking sector, better information sharing, and stronger legal and political institutions. Our findings are robust to using alternative measures of collectivism and alternative dependent variables. These results highlight how firm-level characteristics and formal institutions interact with collectivism in affecting firms’ access to bank credit. (shrink)

Mental health research and care in the twenty first century faces a series of conceptual and ethical challenges arising from unprecedented advances in the neurosciences, combined with radical cultural and organisational change. The Oxford Textbook of Philosophy of Psychiatry is aimed at all those responding to these challenges, from professionals in health and social care, managers, lawyers and policy makers; service users, informal carers and others in the voluntary sector; through to philosophers, neuroscientists and clinical researchers. Organised around a series (...) of case studies in five key topic areas - concepts of disorder, the philosophical history of psychopathology, philosophy of science, ethics and philosophical value theory, and philosophy of mind - the book provides a detailed introduction to the field and a framework for study and skill development. Each case study is supported by selected readings from both philosophy and mental health, thinking skills exercises, self-test questions, key learning points and detailed guides to further reading. There is an introduction for philosophers to classification and descriptive psychopathology, and for practitioners to philosophical methods (including logic). The philosophical topics covered include philosophical methods (analytic and Continental); phenomenology, hermeneutics and existentialism, logical empiricism and its successors; idealism and realism; reasons and causes; and modern theories of mind and brain, free will and personal identity. Topics from mental health include psychiatry and 'anti-psychiatry'; Jaspers' psychopathology and the new neurosciences; the future of psychiatric classifications; strengths-based approaches, recovery practice, social inclusion and diversity; and key topics in psychopathology, such as delusion, autism, disorders of volition, thought insertion and other experiences in schizophrenia. The Oxford Textbook of Philosophy of Psychiatry aims to secure the skills-base of the discipline by bringing philosophers closer to the realities of practice in mental health, and mental health practitioners closer to the resources of philosophy as a partner to the sciences in responding to the challenges of twenty-first century mental health and social care. (shrink)

This book is a defense of modal realism; the thesis that our world is but one of a plurality of worlds, and that the individuals that inhabit our world are only a few out of all the inhabitants of all the worlds. Lewis argues that the philosophical utility of modal realism is a good reason for believing that it is true.

How (Not) to Be Secular is what Jamie Smith calls "your hitchhiker's guide to the present" -- it is both a reading guide to Charles Taylor's monumental work A Secular Age and philosophical guidance on how we might learn to live in our times. Taylor's landmark book A Secular Age (2007) provides a monumental, incisive analysis of what it means to live in the post-Christian present -- a pluralist world of competing beliefs and growing unbelief. Jamie Smith's book is a (...) compact field guide to Taylor's insightful study of the secular, making that very significant but daunting work accessible to a wide array of readers. Even more, though, Smith's How (Not) to Be Secular is a practical philosophical guidebook, a kind of how-to manual on how to live in our secular age. It ultimately offers us an adventure in self-understanding and maps out a way to get our bearings in today's secular culture, no matter who "we" are -- whether believers or skeptics, devout or doubting, self-assured or puzzled and confused. This is a book for any thinking person to chew on. (shrink)

Philosophy has much to offer psychiatry, not least regarding ethical issues, but also issues regarding the mind, identity, values, and volition. This has become only more important as we have witnessed the growth and power of the pharmaceutical industry, accompanied by developments in the neurosciences. However, too few practising psychiatrists are familiar with the literature in this area. -/- The Oxford Handbook of Philosophy and Psychiatry offers the most comprehensive reference resource for this area ever published. It assembles challenging and (...) insightful contributions from key philosophers and others to the interactive fields of philosophy and psychiatry. Each contributions is original, stimulating, thorough, and clearly and engagingly written - with no potentially significant philosophical stone left unturned. Broad in scope, the book includes coverage of several areas of philosophy, including philosophy of mind, science, and ethics. For philosophers and psychiatrists, The Oxford Handbook of Philosophy and Psychiatry is a landmark publication in the field - one that will be of value to both students and researchers in this rapidly growing area. (shrink)

This study provides evidence on the relationship between corporate social responsibility and firms’ credit ratings. We find that credit rating agencies tend to award relatively high ratings to firms with good social performance. This pattern is robust to controlling for key firm characteristics as well as endogeneity between CSR and credit ratings. We also find that CSR strengths and concerns influence credit ratings and that the individual components of CSR that relate to primary stakeholder management matter most in explaining firms’ (...) creditworthiness. Overall, our results suggest that CSR performance conveys important non-financial information that rating agencies are likely to use in their evaluation of firms’ creditworthiness, and that CSR investments—particularly those that extend beyond compliance behavior to reflect what is desired by society—can lead to lower financing costs resulting from higher credit ratings. (shrink)

How can aesthetic enquiry contribute to the study of visual culture? There seems to be little doubt that aesthetic theory ought to be of interest to the study of visual culture. For one thing, aesthetic vocabulary has far from vanished from contemporary debates on the nature of our visual experiences and its various shapes, a fact especially pertinent where dissatisfaction with vulgar value relativism prevails. Besides, the very question ubiquitous in the debates on visual culture of what is natural and (...) what is acquired in our visual experiences has been a topic in aesthetics at least since the Enlightenment. And last but not least, despite attempts to study visual culture without employing the concept of art, there is no prospect of this central subject of aesthetic theory ebbing away from visual studies. The essays compiled in this volume show a variety of points of intersection and involvement between aesthetics and visual studies; some consider the future of visual art, some the conditions and characteristics of contemporary visual aesthetic experience, while others take on the difficult question of the relation between visual representation and reality. What unites them is their authors' willingness to think about contemporary visual culture in the conceptual frame of aesthetics. This book will be of great interest to students and scholars of philosophical aesthetics, art history, and cultural studies. (shrink)

Neoplatonic allegorical interpretation expounds how literary texts present philosophical ideas in an enigmatic and coded form, offering an alternative path to the divine truths. The Neoplatonist Porphyry’s _On the Cave of the Nymphs_ is one of the most significant allegorical interpretation handed down to us from Antiquity. This monograph, exclusively dedicated to the analysis of _On the Cave of Nymphs_, demonstrates that Porphyry interprets Homer’s verse from Odyssey 13.102-112 to convey his philosophical thoughts, particularly on the material world, relationship between (...) soul and body and the salvation of the soul through the doctrines of Plato and Plotinus. The Homeric cave of the nymphs with two gates is a station where the souls descend into genesis and ascend to the intelligible realm. Porphyry associates Odysseus’ long wanderings with the journey of the soul and its salvation from the irrational to rational through escape from all toils of the material world. (shrink)

DaB fUr die Entwicklung der Phanomenologie Husserls nicht zuletzt auch,wissenschaftstheoretische' Motive ausschlaggebend waren, ist hinreichend bekannt. Umso mehr verwundert es, daB die Husserl-Rezeption sich diese Motive nur selten zueigen gemacht hat. Zwar sind in einer Reihe von Einzel­ wissenschaften, wie in der Literaturwissenschaft, der Sozialwissenschaft und besonders auch der Psychologie, phanomenologische Motive wirksam gewor­ den. Versuche einer ausdriicklichen wissenschaftskritischen Anwendung der Husserlschen Philosophie auf einzelwissenschaftliehe Theorien jedoch, wie sie z.B. Alfred Schiitz in seinem friihen Werk zur phanomenologischen Grundlegung der "verstehenden (...) Soziologie"l ansatzweise unternommen hat, sind rar. Freilich ging auch Husserl hier nieht eben mit gutem Beispiel voran. Auch er selbst hat seine wissenschaftstheoretische Programmatik nirgends einer ernsthaften Bewahrungsprobe unterzogen. Die vorliegende Untersuchung will diese Frage einer wissenschaftstheore­ tischen Anwendbarkeit der transzendentalen Phiinomenologie paradigmatisch im Hinblick auf die Problemstellungen der Geschiehtswissenschaft iiberprii­ fen. Was also kann die Phanomenologie fUr die Historik leisten? DaB sieh fiir eine solche Absieht gerade die geschichtstheoretischen Perspektiven in Hus­ serls Werk anbieten, hat vor allem zwei Griinde. (shrink)

Using a large sample of 3,040 U.S. firms and 16,606 firm-year observations over the 1991–2010 period, we find strong evidence that firm internationalization is positively related to the firm’s corporate social responsibility rating. This finding persists when we use alternative estimation methods, samples, and proxies for internationalization and when we address endogeneity concerns. We also provide evidence that the positive relation between internationalization and CSR rating holds for a large sample of firms from 44 countries. Finally, we offer novel evidence (...) that firms with extensive foreign subsidiaries in countries with well-functioning political and legal institutions have better CSR ratings. Our findings shed light on the role of internationalization in influencing multinational firms’ CSR activities in the U.S. and around the world. (shrink)

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors-in-chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialog around the theme Bringing Excitement to Empirical Business Ethics Research (inspired by the title of the commentary by Babalola and van Gils). These editors, considering the diversity of empirical approaches in business ethics, envisage a future in which quantitative (...) business ethics research is more bold and innovative, as well as reflexive about its techniques, and dialog between quantitative and qualitative research nourishes the enrichment of both. In their commentary, Babalola and van Gils argue that leadership research has stagnated with the use of too narrow a range of perspectives and methods and too many overlapping concepts. They propose that novel insights could be achieved by investigating the lived experience of leadership (through interviews, document analysis, archival data); by focusing on topics of concern to society; by employing different personal, philosophical, or cultural perspectives; and by turning the lens on the heroic leader (through “dark-side” and follower studies). Taking a provocative stance, Bal and Garcia-Lorenzo argue that we need radical voices in current times to enable a better understanding of the psychology underlying ethical transformations. Psychology can support business ethics by not shying away from grander ideas, going beyond the margins of “unethical behaviors harming the organization” and expanding the range of lenses used to studying behavior in context. In the arena of finance and business ethics, Guedhami, Liang, and Shailer emphasize novel data sets and innovative methods. Significantly, they stress that an understanding the intersection of finance and ethics is central to business ethics; financial equality and inclusion are persistent socio-economic and political concerns that are not always framed as ethics issues, yet relevant business policies and practices manifest ethical values. Finally, Charles Cho offers his opinion on the blurry line between the “ethical” versus “social” or “critical” aspects of accounting papers. The Journal of Business Ethics provides fertile ground for innovative, even radical, approaches to quantitative methods (see Zyphur and Pierides in J Bus Ethics 143(1):1–16, https://doi.org/10.1007/s10551-017-3549-8, 2017), as part of a broad goal of ethically reflecting on empirical research. (shrink)

This chapter provides an introduction to higher-order metaphysics as well as to the contributions to this volume. We discuss five topics, corresponding to the five parts of this volume, and summarize the contributions to each part. First, we motivate the usefulness of higher-order quantification in metaphysics using a number of examples, and discuss the question of how such quantifiers should be interpreted. We provide a brief introduction to the most common forms of higher-order logics used in metaphysics, and indicate a (...) number of questions which can be raised in such systems using logical vocabulary alone. Using a further example, we return to applications of higher-order logics in metaphysics. We also mention key developments in the history of higher-order logic as it pertains to metaphysics. Finally, we mention certain arguments which have been raised against the use of higher-order logic, and some ways of responding to them. (shrink)

Practical deliberation often involves conditional judgements about what will (likely) happen if certain alternatives are pursued. It is widely assumed that the conditionals useful in deliberation are counterfactual or subjunctive conditionals. Against this, I argue that the conditionals of deliberation are indicatives. Key to the argument is an account of the relation between 'straightforward' future-directed conditionals like ' If the house is not painted, it will soon look quite shabby' and * "w e r e ' ' e d F (...) D C s like ' If the house were not to be painted, it would soon look quite shabby': an account on which both of these types of FDCs are grouped with the indicatives for semantic treatment and on which, while conditionals of both types are properly used in means/ends deliberations, those of the ' were'ed-up variety are especially well suited for that purpose. (shrink)

Mitos ve Logos kavramları Antik Yunan uygarlığında söz kavramına karşılık gelen sözcükleri karşılamak için kullanılmıştır. Felsefe tarihinin başlangıcı için yapılan tanımlamalarda ise mitos kavramının yerine logos kavramının tercih edilmesi iki kavram arasında bir farklılığı ortaya koymak için yapılmaktadır. Bu ayrımın nedeni ise mitos’un daha çok dinsel içerikle anılması logos’un ise içerisinde bir tür akılsallık barındırması şeklindeki yorumlarda kendini göstermektedir. Ancak söz konusu ayrımın ilk doğa filozofu/ilk felsefeci olarak nitelendirilen Thales için geçerli olup olmadığı geçmişte olduğu gibi günümüzde de halen tartışılmaktadır. (...) Felsefe tarihi yazımlarında ilk sıraya konan Thales’in anılan kavramları gerçekten farklı şekilde yorumlayıp yorumlamadığı bizce de tartışmaya açık bir husustur. Bu açıdan bakıldığında Thales, söz konusu kavramları iki farklı problemler alanı olarak mı görmüştür? Onun düşüncelerinde kendinden önceki mitolojik mirasın izleri bulunabilir mi? O, katışıksız bir rasyonel midir, yoksa henüz felsefenin yeni filizlendiği bir toplumda bir ara basamağı mı temsil etmektedir? Bu makalenin içerisinde tartışacağımız bu sorular, felsefe tarihinin başlangıcına ilişkin kavramsal arka planın ne olduğu hakkında bize katkı sağlayacaktır. (shrink)