Consistent Theory Research Articles

Just asking questions: can a far-right president turn agentic knowledge construction into political manipulation?

PurposeThere are several connections between education and disinformation, including the association between years of schooling and vulnerability to unfounded hypothesizing. The purpose of this paper is to inquire into a competing explanation: political leaders might be exploring powerful teaching and learning strategies to disseminate agendas based on baseless assumptions, exploiting human’s tendency to generate robust theories even with incomplete or incorrect information.Design/methodology/approachThe authors analyzed ten videos published online by a highly partisan YouTube channel. The footage contained informal encounters between former Brazilian President Jair Bolsonaro and supporters in front of his official residence. The team sought to answer two research questions: Do Mr Bolsonaro’s discursive moves include activators that lead the audience to understand that they are theorizing and reaching conclusions “on their own?” Does Mr Bolsonaro’s audience follow those clues and mention politically motivated hoaxes and conspiracy theories in their comments? This paper draws on perspectives from the field of educational research to investigate the mechanisms used by the president to shape public opinion.FindingsThe authors found evidence of the employment of elements akin to classroom discourse in the dialogues led by Mr Bolsonaro. Specifically, different types of rhetorical questions are present to a substantial extent in the data subset analyzed for this paper.Originality/valueThis work offers an alternative perspective to analyzing disinformation. By drawing from established literature from education research, this paper departs from facile explanations that take for granted the lack of intelligence of the audience. Conversely, it argues that popular, if not powerful, teaching and learning strategies might play an undesired role by shaping individuals’ cognitive processes to create robust, internally consistent theories about the world using flawed assumptions and incorrect “building blocks.”

Robust nonparametric frontier estimation in two steps

We propose a robust methodology for estimating production frontiers with multi-dimensional input via a two-step nonparametric regression, in which we estimate the level and shape of the frontier before shifting it to an appropriate position. Our main contribution is to derive a novel frontier estimation method under a variety of flexible models which is robust to the presence of outliers and possesses some inherent advantages over traditional frontier estimators. Our approach may be viewed as a simplification, yet a generalization, of those proposed by Martins-Filho and coauthors, who estimate frontier surfaces in three steps. In particular, outliers, as well as commonly seen shape constraints of the frontier surfaces, such as concavity and monotonicity, can be straightforwardly handled by our estimation procedure. We show consistency and asymptotic distributional theory of our resulting estimators under standard assumptions in the multi-dimensional input setting. The competitive finite-sample performances of our estimators are highlighted in both simulation studies and empirical data analysis.

Clean up Your Theory! Invest in Theoretical Clarity and Consistency for Higher-Impact Research

This essay starts from a concern that many empirical researchers undermine their rigorous empirical work by coupling it to unclear and inconsistent theory. I suggest this is because we underestimate the difficulty of achieving theoretical clarity and consistency. I illustrate the problem in detail by cataloging common ways we violate clarity and consistency in the articulation of theoretical constructs and relationships and illustrating these violations with examples from unpublished manuscripts. In addition, I draw on the management literature on theory writing as well as on the dual-process theory of cognition and the philosophy of science to identify and unpack three challenges to clear and consistent theory: the taxing cognitive effort required to turn ambiguous, associative intuition into logical arguments; the impossibility of achieving perfect clarity; and the existence of trade-offs between clarity and other valued qualities of theory, particularly generalizability. The implication is that researchers need to invest not just in empirical rigor but also, in theoretical rigor. Funding: The author’s research is supported in part by the Social Sciences and Humanities Research Council of Canada.

Fermion Disorder Operator at Gross-Neveu and Deconfined Quantum Criticalities.

The fermion disorder operator has been shown to reveal the entanglement information in 1D Luttinger liquids and 2D free and interacting Fermi and non-Fermi liquids emerging at quantum critical points (QCPs) [W. Jiang etal., arXiv:2209.07103]. Here we study, by means of large-scale quantum MonteCarlo simulation, the scaling behavior of the disorder operator in correlated Dirac systems. We first demonstrate the logarithmic scaling behavior of the disorder operator at the Gross-Neveu (GN) chiral Ising and Heisenberg QCPs, where consistent conformal field theory (CFT) content of the GN-QCP in its coefficient is found. Then we study a 2D monopole-free deconfined quantum critical point (DQCP) realized between a quantum-spin Hall insulator and a superconductor. Our data point to negative values of the logarithmic coefficients such that the DQCP does not correspond to a unitary CFT. Density matrix renormalization group calculations of the disorder operator on a 1D DQCP model also detect emergent continuous symmetries.

PROBLEM OF PLATE BENDING IN THE MOMENT ASYMMETRIC THEORY OF ELASTICITY

For a number of materials used in modern practice, calculations according to the classical theory of elasticity give incorrect results. To ensure the reliable operation of structures, there is a need for new theories. At present, of particular interest for practical applications is the asymmetric moment theory of elasticity. In the work, by the method of hypotheses, the three-dimensional equations of the moment asymmetric theory of elasticity are reduced to the equations of the theory of plates. The hypotheses of the theory of plates in the moment theory of elasticity are formulated on the basis of previously obtained our results of the reduction of three-dimensional equations to two-dimensional theories by a mathematical method. Just as in the classical theory of elasticity, the complete problem of the moment theory of plates is divided into two problems - a plane problem and a problem of plate bending. The equations of the plane problem have been obtained in many papers. The situation is different with the construction of the theory of plate bending in the moment theory of elasticity. In this work, for the first time, substantiated hypotheses are formulated and a consistent theory of plate bending is presented. A numerical calculation of the bending of a rectangular hinged plate is carried out according to the obtained applied theory. The calculation results are presented in the form of graphs.

The structure of accounting theory. Part 2

Subject. This article examines the main approaches to the construction of the theory of accounting, namely the inductive and deductive ones. Objectives. The article aims to identify the advantages and disadvantages of each of the approaches, analyze the structure of the theory of accounting in detail, and identify it at the present stage of development of accounting as a science discipline. Methods. For the study, I used combinations of analysis and synthesis, induction and deduction, and historical and logical research methods. Results. The article defines the structure of the theory of accounting that includes the objectives of financial reporting, postulates and theoretical concepts of accounting, as well as the principles and techniques of accounting. Conclusions and Relevance. The article concludes that of the two existing approaches to the construction of the theory of accounting, the inductive approach has a number of significant drawbacks that do not allow building a full-fledged theory of accounting. The deductive approach also has a number of drawbacks associated with understanding the axiomatic basis and the inference rules, but it helps lay the scientific foundations for building a complete and consistent theory of accounting. The results obtained can be used to create the theory of accounting.

Small black hole explosions

Small black holes are a powerful tool to explore infinite distances in moduli spaces. However, we show that in 4d theories with a scalar potential growing fast enough at infinity, it is energetically too costly for scalars to diverge at the core, and the small black hole puffs up into a regular black hole, or follows a runaway behaviour.We derive a critical exponent characterizing the occurrence or not of such small black hole explosions, both from a 4d perspective, and in the 2d theory after an S2 truncation. The latter setup allows a unified discussion of fluxes, domain walls and black holes, solving an apparent puzzle in the expression of their potentials in the 4d mathcal{N} = 2 gauged supergravity context.We discuss the realization of these ideas in 4d mathcal{N} = 2 gauged supergravities. Along the way we show that many regular black hole supergravity solutions in the literature in the latter context are incomplete, due to Freed-Witten anomalies (or duals thereof), and require the emission of strings by the black hole.From the 2d perspective, small black hole solutions correspond to dynamical cobordisms, with the core describing an end of the world brane. Small black hole explosions represent obstructions to completing the dynamical cobordism. We study the implications for the Cobordism Distance Conjecture, which states that in any theory there should exist dynamical cobordisms accessing all possible infinite distance limits in scalar field space. The realization of this principle using small black holes leads to non-trivial constraints on the 4d scalar potential of any consistent theory; in the 4d mathcal{N} = 2 context, they allow to recover from a purely bottom-up perspective, several non-trivial properties of vector moduli spaces near infinity familiar from CY3 compactifications.

A two-phase density-based solver for simulating wet steam flows with non-equilibrium condensation. I. Approach and verification

This paper presents a new two-phase density-based solver based on the finite difference method for simulating high-speed wet steam flows with non-equilibrium condensation. The solver employs the Eulerian–Eulerian approach to model the wet steam flow using a fifth-order accurate weighted compact nonlinear scheme. The phase change of wet steam involves droplet growth in a non-equilibrium condensation process based on the internally consistent classical theory. To speed up computation, a tabulated equation of state approach with curvilinear grids is developed, and an improved Harten-Lax–van Leer-contact-type Riemann solver is used to compute inviscid fluxes. Furthermore, the automatic differentiation technique is applied to avoid manually deriving complicated derivatives when computing flux Jacobian matrices and thermodynamic properties. A numerical investigation is conducted on flow via various kinds of nozzles and blades, and the results demonstrate that the numerical model accurately predicts the behaviors observed in the experiments.

A QFT based on Einstein-Hilbert action and hidden dimensions as consistent theory of measurement, dark energy, dark matter and McGaugh’s universal law for rotating galaxies

We present a quantum field theory of gravity in 11 dimensional spacetime, based on Einstein-Hilbert action and expanded up to 4th order in the metric. In the theory the deviation of the local metric from Minkowski metric is a quantum field, called gravonon field. It is responsible for the localization of a matter particle on a definite position in four dimensional spacetime (warp resonance, beable). This is the solution of the measurament problem of Quantum Mechanics coming out as result of the deterministic Schrödinger equation. The quantum gravonon field is also decisive for calculating the expansion of the universe. In lowest order of the metric the interaction of the matter field with the gravonon field is the cause for the expansion of the universe and is the quantum analogue of the often mentioned dark energy. In higher orders of the metric the interaction of ordinary matter and gravonons becomes attractive. The gravonon field then assumes the role of dark matter. McGaugh’s universal radial acceleration relation in rotationally supported galaxies is obtained using this quantum gravitational appoach. The concept of dark matter emerges as do the results of Milgrom’s MOND analysis.

Analysis of the Implementation of Tax Planning in Efficient Corporate Income Tax at PT. XYZ on the ISE

This study aims to analyze the tax planning application at PT. Campina Ice Cream Industry, Tbk‘s corporate income tax efficiency in accordance with the general provisions of applicable taxation. This research is motivated by the development of the business world which is influenced by the provisions of tax laws and the development of companies that want their business to generate maximum corporate profits, so that the company will receive capital to improve the company's operational performance.Types of researchThis is a quantitative descriptive study. The technique used in the data collection procedure is documentation, the data is obtained from the official website of the Indonesia Stock Exchange (IDX) 1 Profit and Loss Report and Profit and Loss Report after Fiscal Reconciliation from PT Campina Ice Cream Industry, Tbk. by analyzing the data referring to the theoretical basis, reviewing the processed data and its application based on the General Provisions of Taxation for the efficiency of Corporate Income Tax (PPh).Research resultsthis can be a guidance for companies in implementing Corporate Income Tax Calculation with cost efficiency based on legality, and consistent theories so that research shows that the implementation of tax planning by PT. Campina Ice Cream Industry, Tbk. will prove to be able to streamline the tax burden. The results of the tax planning conducted by PT. Campina Ice Cream Industry, Tbk. is the burden of corporate income tax which also decreases, this cannot be said to be effective because the taxable profit of the company decreases. It is said to be effective efficient if the company's profit has increased. Tax planning can be applied as a way of tax management that can strengthen the company's tax burden efficiency value.

Depinning in the quenched Kardar-Parisi-Zhang class. II. Field theory.

There are two main universality classes for depinning of elastic interfaces in disordered media: quenched Edwards-Wilkinson (qEW) and quenched Kardar-Parisi-Zhang (qKPZ). The first class is relevant as long as the elastic force between two neighboring sites on the interface is purely harmonic and invariant under tilting. The second class applies when the elasticity is nonlinear or the surface grows preferentially in its normal direction. It encompasses fluid imbibition, the Tang-Leschorn cellular automaton of 1992 (TL92), depinning with anharmonic elasticity (aDep), and qKPZ. While the field theory is well developed for qEW, there is no consistent theory for qKPZ. The aim of this paper is to construct this field theory within the functional renormalization group (FRG) framework, based on large-scale numerical simulations in dimensions d=1, 2, and 3, presented in a companion paper [Mukerjee et al., Phys. Rev. E 107, 054136 (2023)10.1103/PhysRevE.107.054136]. In order to measure the effective force correlator and coupling constants, the driving force is derived from a confining potential with curvature m^{2}. We show, that contrary to common belief, this is allowed in the presence of a KPZ term. The ensuing field theory becomes massive and can no longer be Cole-Hopf transformed. In exchange, it possesses an IR attractive stable fixed point at a finite KPZ nonlinearity λ. Since there is neither elasticity nor a KPZ term in dimension d=0, qEW and qKPZ merge there. As a result, the two universality classes are distinguished by terms linear in d. This allows us to build a consistent field theory in dimension d=1, which loses some of its predictive powers in higher dimensions.

A Review of Research on the Impact of Crossover of Time-honored Brands on Consumer Brand Attitudes

As consumers' sense of national cultural identity and self-confidence increases, they also focus on time-honored brands. However, due to insufficient brand marketing, they face the problem of brand aging. With the advent of the digital economy, brand crossover has become one of the essential marketing channels for revitalizing time-honored brands. Still, consumers have different attitudes toward their crossover behavior. An in-depth study on the path and mechanism of the influence of crossover of time-honored brands on consumers' brand attitudes is of great significance for time-honored brands to choose the appropriate crossover objects and methods. However, there needs to be more systematic research on the influence of crossover behavior of time-honored brands on consumers' brand attitudes in the local Chinese context. This paper uses consistency and difference theories to sort out the inheritance and innovation of the revitalization of time-honored brands in the context of brand crossover, improve the relevant research in the field of brand crossover, and provide reference and practical inspiration for the crossover marketing of time-honored brands.

A comprehensive mortise and tenon structure selection method based on Pugh's controlled convergence and rough Z-number MABAC method.

Mortise and tenon joints are widely used in the building and furniture industries because of their excellent mechanical and eco-friendly properties. In real-life cases, there are usually many available alternative structures for a joint area, it is a challenge to select a proper structure from massively available alternatives. This paper aims to select a proper multiple attribute decision-making method based on massive alternatives and unreliable, uncertain and subjective information. Pugh's controlled convergence, rough number, Z-number, consistency theory and Shannon entropy are integrated and proposed an improved rough Z-number Multi-Attributive Border Approximation Area Comparison (MABAC) method. Firstly, Pugh's controlled convergence is a selection method, simple and rapid, presented in the first phase to eliminate most of the alternatives. In the second phase, an integrated method is proposed. The consistency theory, distance measurement and the Z-number are initially aggregated to calculate the expert weight. The entropy method is then presented to determine the criteria weight. The alternatives are then ranked and the optimal mortise and tenon joint is selected based on the rough Z-number MABAC method. A real-life case is presented, and the proposed method is implemented in the joint of a bucket cabinet. Finally, the efficiency and effectiveness of the proposed method are proved by the case, sensitivity analysis and related comparisons.

The structure of accounting theory. Part 1

Subject. This article examines the main approaches to the construction of the theory of accounting, namely the inductive and deductive ones. Objectives. The article aims to identify the advantages and disadvantages of each of the approaches, analyze the structure of the theory of accounting in detail, and identify it at the present stage of development of accounting as a science discipline. Methods. For the study, I used combinations of analysis and synthesis, induction and deduction, and historical and logical research methods. Results. The article defines the structure of the theory of accounting that includes the objectives of financial reporting, postulates and theoretical concepts of accounting, as well as the principles and techniques of accounting. Conclusions and Relevance. The article concludes that of the two existing approaches to the construction of the theory of accounting, the inductive approach has a number of significant drawbacks that do not allow building a full-fledged theory of accounting. The deductive approach also has a number of drawbacks associated with understanding the axiomatic basis and the inference rules, but it helps lay the scientific foundations for building a complete and consistent theory of accounting. The results obtained can be used to create the theory of accounting.

Test of Causal Nonlinear Quantum Mechanics by Ramsey Interferometry with a Trapped Ion.

Quantum mechanics requires the time evolution of the wave function to be linear. While this feature has been associated with the preservation of causality, a consistent causal nonlinear theory was recently developed. Interestingly, this theory is unavoidably sensitive to the full physical spread of the wave function, rendering existing experimental tests for nonlinearities inapplicable. Here, using well-controlled motional superpositions of a trapped ion, we set a stringent limit of 5.4×10^{-12} on the magnitude of the unitless scaling factor ε[over ˜]_{γ} for the predicted causal nonlinear perturbation.

Environmental Engagement in Higher Education Institutions

Higher Education Institutions (HEIs) are the potential stewards of the environment. Their influence extends from the workplace to the communities and homes where they play a vital role in environmental engagement. Hence, this paper investigates the 3 drivers of environmental engagement, namely, Knowledge and Awareness (KA), Personal Engagement (PE), and Policies and Practices (PP) in Environmental Engagement (EE) of the 213 faculty of the 9 HEIs in the Philippines. The study used a Quantitative Approach employing the comparative and correlational analyses of the survey results derived from the duly validated instruments. Pearson Product Moment Correlation test shows that the Knowledge and Awareness (KA) driver has no relationship while Personal Engagement (PE), and Policies and Practices (PP) have a significant relationship with Environmental Engagement (EE). The consistency of the faculty's Environmental Engagement at home and at work, as supported by the Behavior Consistency Theory, prevails over Knowledge and Awareness. The faculty's Environmental Engagement is high in the tasks with tangible economic value such as energy and water conservation but low in those with intangible benefits like recycling or waste segregation. While the Policies and Practices driver is significantly related to Environmental Engagement, less than half of the faculty are engaged in training, campaign, and policy participation. Thus, the study recommends incentivizing faculty Environmental Engagement and needs assessment for environmental learning and development programs. The study offers a valuable contribution to the latent literature on Environmental Engagement in Higher Education.

The impact of influencers' multi-SNS use on followers’ behavioral intentions: An integration of cue consistency theory and social identity theory

The considerable marketing potential brought by the rapid growth of social media has been extensively examined in the literature, particularly in terms of the impact of influencers' recommendations on their followers' decisions. However, little attention has been given to how the individual influencers' use of multiple social networking sites affects their followers' behavioral intentions. Hence, this academic gap warrants further exploration. Drawing on cue consistency theory, social identity theory, and stimulus-organism-response framework, this research proposes three research questions and constructs an integrated research model to explore how the influencers' cue consistency affects the social identification of their followers, subsequently influencing their behavioral intentions. A structural equation modeling technique is performed to analyze the data of 510 valid respondents. The findings show that influencers' consistent cues (i.e., information and image consistency) across social media have positive impacts on followers' cognitive and affective identification toward the influencers. Furthermore, the determinants for followers' purchase intention and electronic word-of-mouth intention are affirmed to serve as both cognitive and affective identification. Especially, the results indicate that the relationships between followers’ social identifications and behavioral intentions are moderated by the type of influencer (i.e., lifestyle vs. review). Accordingly, the results indicate how the use of multiple social networking sites by influencers impacts the behavioral intentions of their followers. The findings offer new insights into influencer marketing and provide important lessons for marketers.

Cooperative Guidance Law for the Mother-Cabin of the Anti-UAV Cluster Mother-Son Missile

This article investigates a novel operational pattern for intercepting UAV clusters over the range of middle and far distances using mother-son missiles. To address the guidance issue of the mother-cabin in the operational pattern, a special cooperative guidance law, which takes into account acceleration constraint and satisfies the constraints of impact time, speed, and zero line of sight angle (LOS), is proposed. Based on consistency theory and sliding mode control theory, the proposed cooperative guidance law is specifically designed for the mother-cabin of the mother-son missile. This approach offers several advantages, including a simple structure and smooth controller output, and smooth flight trajectory. Finally, numerical simulations are presented to demonstrate the effectiveness and applicability of the cooperative guidance law.

A new perspective on completeness and finitist consistency

Abstract In this paper, we study the metamathematics of consistent arithmetical theories $T$ (containing $\textsf {I}\varSigma _{1}$); we investigate numerical properties based on proof predicates that depend on numerations of the axioms. Numeral Completeness. For every true (in $\mathbb {N}$) sentence $\vec {Q}\vec {x}.\varphi (\vec {x})$, with $\varphi (\vec {x})$ a $\varSigma _{1}(\textsf {I}\varSigma _1)$-formula, there is a numeration $\tau $ of the axioms of $T$ such that $\textsf {I}\varSigma _1\vdash \vec {Q}\vec {x}. \texttt {Pr}_{\tau }(\ulcorner \varphi (\overset {\text{.} }{\vec {x}})\urcorner )$, where $\texttt {Pr}_{\tau }$ is the provability predicate for the numeration $\tau $. Numeral Consistency. If $T$ is consistent, there is a $\varSigma _{1}(\textsf {I}\varSigma _1)$-numeration $\tau $ of the axioms of $\textsf {I}\varSigma _{1}$ such that $\textsf {I}\varSigma _1\vdash \forall\, x. \texttt {Pr}_{\tau }(\ulcorner \neg \textit {Prf}(\ulcorner \perp \urcorner , \overset {\text{.}}{x})\urcorner )$, where $\textit {Prf}(x,y)$ denotes a $\varDelta _{1}(\textsf {I}\varSigma _1)$-definition of ‘$y$ is a $T$-proof of $x$’. Finitist consistency is addressed by generalizing a result of Artemov: Partial finitism. If $T$ is consistent, there is a primitive recursive function $f$ such that, for all $n\in \mathbb {N}$, $f(n)$ is the code of an $\textsf {I}\varSigma _{1}$-proof of $\neg\, \textit{Prf}(\ulcorner \perp \urcorner ,\overline {n})$. These results are not in conflict with Gödel’s Incompleteness Theorems. Rather, they allow to extend their usual interpretation and show a deep connection to reflections in Hilbert’s last papers of 1931.

“Guess You Like It” – How personalized recommendation timing and product type influence consumers’ acceptance: An ERP study

Personalized recommendation has been increasingly used in online shopping environment, and improving the effectiveness of personalized recommendation is an important issue. On the basis of two-stage decision theory and preference inconsistency theory, our study adopted the neuroscientific methodology of event-related potential to investigate the decision-making process and psychological mechanism of consumers for personalized recommendation under different recommendation timings (browsing and decision stages) and recommended product types (similar and related). Behavioral results showed that consumers’ acceptance of similar product recommendations was higher than that of related product recommendations during the browsing stage, whereas no difference was observed in consumers’ acceptance of the two product types during the decision stage. More importantly, neurophysiology results provided underlying psychological mechanism for exploring consumers’ decision-making process for personalized recommendations. Consumers’ psychological mechanism of the personalized recommendations might be divided into two processes, the early automatic cognitive process indicated by the N2 component, and the late advanced cognitive process indicated by the P3 component. We suggested that N2 reflects the perceptual mismatch between the recommended products and the target products, and P3 reflects the attention capture during categorization evaluation of the recommended product and the target product. These findings have important theoretical and practical significance for the deeper understanding of consumers’ decision-making process and psychological mechanism in personalized recommendation, as well as improving the effectiveness of personalized recommendation.