This paper explores a new language of neighbourhood structures where existential information can be given about what kind of worlds occur in a neighbourhood of a current world. The resulting system of ‘instantial neighbourhood logic’ INL has a nontrivial mix of features from relational semantics and from neighbourhood semantics. We explore some basic model-theoretic behavior, including a matching notion of bisimulation, and give a complete axiom system for which we prove completeness by a new normal form technique. In addition, we (...) relate INL to other modal logics by means of translations, and determine its precise SAT complexity. Finally, we discuss proof-theoretic fine-structure of INL in terms of semantic tableaux and some expressive fine-structure in terms of fragments, while discussing concrete illustrations of the instantial neighborhood language in topological spaces, in games with powers for players construed in a new way, as well as in dynamic logics of acquiring or deleting evidence. We conclude with some coalgebraic perspectives on what is achieved in this paper. Many of these final themes suggest follow-up work of independent interest. (shrink)

This paper investigates how social trust affects stock price synchronicity using a large sample of listed firms in China. We propose and provide evidence that social trust has a significantly positive impact on the amount of firm-specific information capitalized into stock prices. Further analyses indicate that firms located in regions of high social trust tend to have a smaller stock price crash risk and are less likely to engage in opportunistic behaviors than those in low-trust regions. Moreover, the positive role (...) of trust in increasing firm-specific return variations and discouraging corporate misbehaviors is more pronounced for SOEs than Non-SOEs. Evidence from 2SLS regressions supports a causal impact of social trust on stock price synchronicity. (shrink)

We examine the impact of a city’s cultural diversity on a firm’s tax avoidance. Our findings suggest that when a firm is located in a culturally diverse city, it exhibits less TA than a firm located in a less culturally diverse city. The findings are robust to alternative metrics of cultural diversity and TA and after accounting for omitted sample bias and endogeneity. Additional analysis suggests that the negative impact of cultural diversity on a firm’s TA is more salient in (...) a firm with strong managerial incentives or in a city that is characterized by more migration. Furthermore, we document that the negative impact of cultural diversity on TA is more pronounced when firms face strong financial constraints or effective internal and external monitoring. (shrink)

The Gödel–Artemov framework offered a formalization of the Brouwer–Heyting–Kolmogorov semantics of intuitionistic logic via classical proofs. In this framework, the intuitionistic propositional logic IPC is embedded in the modal logic S4, S4 is realized in the Logic of Proofs LP, and LP has a provability interpretation in Peano Arithmetic. Self-referential LP-formulas of the type ‘t is a proof of a formula ϕ containing t itself’ are permitted in the realization of S4 in LP, and if such formulas are indeed involved, (...) it is then necessary to use fixed-point arithmetical methods to explain intuitionistic logic via provability. The natural question of whether self-referentiality can be avoided in realization of S4 was answered negatively by Kuznets who provided an S4-theorem that cannot be realized without using directly self-referential LP-formulas. This paper studies the question of whether IPC can be embedded in S4 and then realized in LP without using self-referential formulas. We consider a general class of Gödel-style modal embeddings of IPC in S4 and by extending Kuznetsʼ method, show that there are IPC-theorems such that, under each such embedding, are mapped to S4-theorems that cannot be realized in LP without using directly self-referential formulas. Interestingly, all double-negations of tautologies that are not IPC-theorems, like ¬¬, are shown to require direct self-referentiality. Another example is found in IPC→, the purely implicational fragment of IPC. This suggests that the BHK semantics of intuitionistic logic is intrinsically self-referential. (shrink)

Senior executives in major corporations have drawn attention in recent years for a range of unethical activities. Despite a rise in measures to protect against such lapses, executives still make decisions whether or not to comply with reporting standards, best practices, industry norms and legislation. The prior literature in this area addresses individual characteristics of decision makers and social networks between executives and boards of directors, but to this point has largely overlooked group dynamics of the executive team. Our study (...) addresses this gap and examines the relationship between an occupational community of top executives and the quality of internal control. We construct a unique measure for the executive occupational community based on CEO and CFO’s joint tenure. Our findings show that the number of years of CEO/cfo’s joint tenure is significantly and negatively associated with internal control weakness, suggesting that the longer the executive relationship, the lower the likelihood of internal control weakness. Our study indicates that the presence of an occupational community contributes to better internal control. (shrink)

This essay addresses the moral nature of corporate social media platforms through the lenses of Axel Honneth’s concept of justice, according to which relations of mutual recognition must be institutionalized into spheres of social freedom to claim a just society. This perspective allows us to observe how platforms configure a symmetrically inverted form of ethical sphere, in which users are led to formulate non-autonomous desires that can only be realized socially. We characterize this as social unfreedom. A just platform ought (...) to be the one in which rights and self-legislation capabilities enable users to have a stake in governing how these digital spaces can be designed to foster the practical realization of users’ autonomous aims, the essay argues. (shrink)

The consistent tanh expansion method is successfully applied to the coupled integrable dispersionless system. A nonauto-Bäcklund transformation theorem includes two fields f and v 1 is obtained by using the CTE method. One obtains the consistent condition in the nonauto-BT theorem by means of the relation between the fields f and v 1. The CID system possesses the CTE solvability property by some detailed analysis. Many interactions between one soliton and multiple resonant solitons, and between one soliton and cnoidal waves (...) are generated by using the nonauto-BT theorem. The types of bright and gray two front waves are shown by some figures. In the meanwhile, the nonlocal symmetry is obtained by the truncated Painlevé method and the Möbious invariant form. The initial value problem and an auto-BT are constructed by the localization procedure. (shrink)

本书以逻辑学家为消除道义逻辑悖论所使用的方法为线索,全面详细地介绍了逻辑学家所采用的各种方法,其中也包括了作者本人运用弗协调逻辑试图解决道义逻辑悖论的研究工作.

Freedom of association and all institutions coming with it have not been accepted by the Chinese government. Instead, Chinese social organization administration is based upon the concept of association held by the Communist Party of China. The Chinese government had adopted a “total control” model of social organization administration in the era of totalitarianism before the “Opening-up and Reform”, leaving almost no room for social organizations to survive, because the CPC had regarded social organizations as “revolutionary” and “deconstructive”. The Chinese (...) has adopted a graduated control system to administrate social organizations in the era of authoritarianism after the “Opening-up and Reform”, treating social organizations differently according to their threats to the ruling order and their utilities for economic development, because the CPC has viewed social organizations as a “challenging” but “auxiliary” power. The on-going “innovation of registration and administration of social organizations” is not a return to international standard regarding social organization administration in China, but only partial reform of the graduate control system still based upon the CPC’s conception of association as “challenging” but “auxiliary”. Social organizations capable of providing public goods in areas of economic development and social services are given more favorable treatment by the government while political and religious organizations are still tightly controlled by the government. (shrink)

Since the mid-1980s, power sector liberalization has been embraced at different levels in the East Asian countries of China, Japan, South Korea and Taiwan. The dominant rationale underlying power liberalization has been a quest for efficiency improvements, to be achieved by substituting private market activity for public regulations and by opening a country's electricity system to the global economy and management techniques. However, as the power system is increasingly liberalized, the possibility of establishing a local energy system, which has the (...) great potential to restore sustainable environment-society relations, has been diminished. As an alternative to the power liberalization strategy, this paper proposes a restoration of local energy regimes based on the model of an energy commons and a decentralization paradigm. The innovative energy-policy model of the Sustainable Energy Utility, as applied in the case of Seoul, Korea, is explored as a possible option for a local energy strategy for East Asian countries. (shrink)

Name der Zeitschrift: Semiotica Jahrgang: 2017 Heft: 216 Seiten: 339-361.

Fear is a common and potentially distressful psychological response to the current COVID-19 pandemic. The factors associated with such fear remains relatively unstudied among older adults. We investigated if fear of COVID-19 could be associated with a combination of psychological factors such as anxiety and depressive symptoms, and risk perception of COVID-19, and demographic factors in a community sample of older adults. Older adults completed measures of fear of COVID-19, anxiety and depressive symptoms, and risk perception of COVID-19, during a (...) COVID-19 lockdown. These variables, together with demographics, were fitted to a structural equation model. Anxiety and depressive symptoms were highly correlated with each other and were combined into the higher order latent variable of affective symptoms for analyses. The final model revealed that fear of COVID-19 was positively associated with psychological factors of affective symptoms and risk perception. Older age was associated with greater fear of COVID-19. Our findings showed that fear of COVID-19 can be a projection of pre-existing affective symptoms and inflated risk perceptions and highlighted the need to address the incorrect risk perceptions of COVID-19 and socio-affective issues among older adults in the community. (shrink)