Personal Judgment Research Articles

Confucian Democracy in East Asia: A Discussion of Sungmoon Kim’s Democracy After Virtue: Toward Pragmatic Confucian Democracy

Confucian Democracy in East Asia: A Discussion of Sungmoon Kim’s <i>Democracy After Virtue: Toward Pragmatic Confucian Democracy</i>

The Effect of using Audit Procedures in Accordance with the IAS 545 in Assessing Audit Risk

The current research aims to determine the effect of using audit procedures in accordance with the International Auditing Standard (IAS. No.545) in auditing measurement and disclosure on the basis of fair value in assessing audit risk, as the questionnaire was used to identify the opinions of the sample in the statement of the impact of the use of audit procedures in accordance with the IAS 545 in auditing measurement and disclosure on the basis of fair value in the assessment of audit risk. Nevertheless, after analyzing the study variables and testing the hypothesis, the research reached the most important conclusions, which are that most auditors lack the skills necessary to audit fair value accounting estimates because there are no fixed bases for measuring fair value, which creates difficulty for the auditor to understand the models used in preparing fair value estimates by the administration, and this affects in assessing audit risk. The most important recommendations were that work should be done to provide specific bases and clear models for measuring fair value, to reduce dependence on personal judgment for fair value estimates. Therefore, the auditor should use the same measurement models used by management when auditing fair value estimates, which contributes to improving the audit risk assessment.

How Do the CEO Political Leanings Affect REIT Business Decisions?

Business decisions made by the real estate industry have a profound effect on the well-being of people who live, work, or shop in these buildings. While these decisions may be informed by evidence, the available evidence is often incomplete or imperfect. Therefore, the personal opinions or judgments of senior executives can have an effect. In this paper, we study these effects in two parts: risk-taking and environmental, social, and governance (ESG) activities. Since a person’s political learning is a relatively stable measure, and is associated with preferences for risk and ESG activities, we examine how the political leanings of the CEOs are related to these effects. Using the data from 2003 to 2016, we find that real estate investment trusts with Democratic-leaning CEOs tend to take more risks, as evidenced by higher levels of leverage and more risk in stock prices. We further find that Democratic-leaning CEOs are more broadly engaged in environmentally oriented ESG activities.

Active Learning to Promote Empathy, Social Justice and Advocacy of Impoverished Families Among Education and Nursing Students

INTRODUCTION The prevalent issue of poverty in our society predisposes those affected to increased vulnerability. Two professions which interact a great deal with the impoverished population are educators and nurses, but less is known about how the professions understand poverty issues. METHODS Underpinned by Constructivist theory, the goal was to implement an active learning experience and examine pre and post-simulation student responses for common patterns and themes. Using the Missouri Community Action Poverty Simulation to immerse 85 education and nursing students into poverty, researchers explored the reactions of nursing students and education students to issues of poverty. RESULTS From pre-simulation to post-simulation, students moved toward accepting their personal opinions and judgments and realizing potential biases. In contrast with the pre-simulation reflections that discussed poverty as a choice a person makes, many students now describe poverty as a cycle that people cannot break or recover from. CONCLUSION The findings of this study have implications for exploring strategic ways for educators and nurses to collaborate in an effort to close the gap that is created with social inequities, hoping to foster the evolution of empathy, social justice and advocacy within nursing and education disciplines. Increased awareness of social justice, and examining how their experience of participating in a poverty simulation might influence advocacy in their future professional practice.

The judgment of personality: An overview of current empirical research findings

This article presents an overview of the current state of knowledge in personality judgment research. We discuss accuracy and bias in personality judgments, including types of inter-rater agreement and elements of criteria used to determine levels of agreement and accuracy. We then address 1) the words and phrases that people use to describe one another and themselves, 2) research investigating judgments of targets by perceivers per trait, and 3) research investigating judgments of targets by perceivers on profiles or sets of traits. We also provide 4) an outlook regarding important research questions that remain unanswered in this field.

Semiotic analysis of symbolic logic using tagmemic theory: with implications for analytic philosophy

Abstract This article uses tagmemic theory as a semiotic framework to analyze symbolic logic. It attends particularly to the issue of context for meaning and the role of personal observer/participants. It focuses on formal languages, which employ no ordinary words and from one point of view have “no meaning.” Attention to the context and the theorists who deploy these languages shows that formal languages have meanings at a higher level, colored by the purposes of the analysts. In fact, there is an indefinitely ascending hierarchy of theories of theories, each of which analyzes and evaluates the theories at a lower level. By analogy with Kurt Gödel’s incompleteness theory, no level of the hierarchy can capture within formalism everything in a sufficiently complex system. The personal analysts always have to make judgments about how a formalized system is analogous to the world outside the system. Arguments in analytic philosophy can be useful in clarification, but neither clarification of terms nor clarification of the structure of arguments can eliminate the need for personal judgment.

Development of a User-Centric Bridge Visual Defect Quality Control Assisted Mobile Application: A Case of Thailand’s Department of Highways

Digital innovations have changed the way many industries operate, but the construction industry has been slow to adopt these technologies. However, challenges such as low productivity, project overruns, labor shortages, and inefficient performance management have motivated Thailand’s Department of Highways to adopt digital innovations to build a competitive advantage. Because this industry requires a large work force, obstacles to collaboration can result in ineffective project management. We aimed to improve collaboration on bridge inspections that typically requires the involvement of many people, personal judgement, and extensive travel to survey bridges across the country. One major challenge is to standardize human judgement. To address these challenges, we developed a user-centric bridge visual defect quality control mobile application to improve collaboration and assist field technicians to conduct visual defect inspection. Our results can be used as a case study for other construction firms to embrace digital transformation technologies. This research also demonstrates the new-product development process using the new technology in known markets innovation development and technology acceptance model. We offer several recommendations for future research, including other infrastructure applications.

Differential effects of different diets on depressive-like phenotypes in C57BL/JJmsSLc mice

Identical mouse models tested using the same protocols in different laboratories can produce inconsistent results. Indeed, little information is available regarding suitable diets for mouse models of disease in the field of neuroscience. Thus, neuroscientists often select experimental diets based on personal judgment. Recent studies have reported a strong interaction between depression and gut microbiota. Furthermore, diets can impact the composition of the microbiota. To confirm whether diet influences the phenotype and gut microbiota of depressive mice, we examined the effects of two widely used commercial diets, non-purified (CRF-1) and semi-purified (AIN-93 G) commercial diets on behavior, plasma levels of corticosterone, and cecum microbiota at 1 and 5 weeks after restraint in repeatedly restrained mice. Exposure to repeated stress induced similar depression-like phenotypes 1 week after stress in CRF-1 and AIN-93 G fed mice. However, mice fed the AIN-93 G diet showed greater vulnerability than the others 5 weeks after restraint. The Firmicutes to Bacteroidetes ratio and α-diversity were lower in the cecum at 5 weeks after stress in mice fed the AIN-93 G diet compared to 1 week after stress in mice fed the AIN-93 G diet. These data suggest that diet type affects stress sensitivity via different gut microbiota and that diet selection is important in neuroscience research and data reproducibility.

The impact of subjective vs objective frailty on the effectiveness and safety outcomes in patients from ETNA-AF-Europe registry

Abstract Background Since the risk of atrial fibrillation (AF) increases with ageing, frail patients tend to require long-term anticoagulation. Anticoagulated frail patients may be at increased risk of major bleeding, which becomes more frequent in the elderly. Therefore, oral anticoagulation is often withheld or discontinued in frail, older patients with AF. Purpose To compare patient characteristics and annualised stroke and bleeding event rates in subjectively and objectively frail patients in the overall population included in the ETNA-AF-Europe registry. The 1-year follow-up was based on a snapshot dated 31st October 2019. Methods ETNA-AF-Europe is a multinational, multicentre, post-authorisation, observational study conducted in patients with AF following an edoxaban treatment regimen. Subjective frailty was categorised using a yes/no option, as perceived by physicians as a personal global judgement, without any external interference. Objective frailty was assessed using an adapted Modified Frailty Index; a shortened, simplified version of the Frailty Index. Results ETNA-AF Europe compiled data from 13,092 patients treated with edoxaban once daily, 10.6% and 5.0% were classified as subjectively and objectively frail, respectively (Table 1). Patients classified as objectively frail were younger, had a higher body mass index and higher CHA2DS2-VASc and HAS-BLED scores compared with the subjectively frail patients (Table 1), showing minimal overlap between the two groups. Stroke, major bleeding, all-cause and cardiovascular deaths were higher in patients classified as frail (Figure 1). Annualised event rates were mostly comparable in subjectively and objectively frail patients, except for higher annualised rates of ischaemic stroke, observed in subjectively frail patients, and higher annualised rates of myocardial infarction in objectively frail patients (Figure 1). The adherence to drug recommendations was similar in the subjectively and objectively frail cohorts (78.0% and 79.1%, respectively), but lower than in the general AF population (82.9%) (Table 1). Conclusions The presence of frailty (either subjective or objective) predicts cardiovascular events in anticoagulated patients with AF. A comprehensive assessment of frailty could improve the routine care of patients with AF. Funding Acknowledgement Type of funding sources: Private company. Main funding source(s): Daiichi Sankyo Europe GmbH

Collision avoidance path planning of tourist ship based on DDPG algorithm

Objective As the core issue of ship navigation safety, ship collision avoidance always depends on the captain's personal status and judgment, which has certain potential safety hazards. In order to coordinate all ships (cruise ships, cargo ships, etc.) in key waters and predict their paths, it is necessary to establish an anti-collision early warning mechanism. Methods Using the deep deterministic policy gradient (DDPG) algorithm and the ship domain model, the electronic chart is used to simulate the ship's navigation path, and the improved strategy of DDPG algorithm based on the key learning of failure region and the improved parameters of ship domain model according to the characteristics of cruise ships are proposed, Improve the accuracy of route prediction and anti-collision. Results Using the improved DDPG algorithm and the improved ship domain model, compared with the previous algorithm, the accuracy of ship collision avoidance is improved from 84.9% to 89.7%, and the average error between the simulated route and the real route is reduced from 25.2 m to 21.4 m. Conclusion Through the ship collision avoidance path planning based on the improved DDPG algorithm and the improved ship domain model, the ship route supervision function in water area can be realized, and when the predicted route intersects with other ships, the dispatcher will be alerted to realize the anti-collision early warning mechanism.

Contribution of Alexey Suvorin and His Newspaper Novoye Vremya into Russian Culture of the Second Half of 19th – Early 20th Century’

Novoye Vremya (The New Time) newspaper was considered as the leading daily periodical of the pre-revolutionary Russia. In 1876, Aleksey Suvorin, an outstanding Russian publisher and literary figure, became its owner and chief editor. He turned the newspaper into a source of information, which seriously influenced the public opinion in Russia. Novoye Vremya provoked constant interest among readers of all social levels. It was popular both among high-ranking government officials and people without any ranks, conservatives and liberals, people with higher education and those who did not even graduate a gymnasium. Newspaper stories were apprehensible not only for educated people but for any common person. Young and old, men and women liked Novoye Vremya. It had never forced its opinion and suggested the readers to make personal judgement through its reports. Suvorin managed to form the audience that valued the newspaper and believed in it. Not only Novoye Vremya stood out for its excellent materials on politics, economy, and non-fiction. In its reviews the newspaper gave a fair evaluation of the Russian authors’ works. Moreover, it became famous with the literary works of the top writers, the classics of Russian literature. Therefore, it is not by accident that the author of this article pays special attention to the cooperation between Novoye Vremya and the most known Russian writers of the second half of the 19th century and early 20th century. Thanks to Suvorin, the talent of Anton Chekhov, who started publishing his works in the newspaper under a different name, opened up. Novoye Vremya published the stories which were later included into his collection In the Twilight. Here he also published his famous novella The Duel. Despite the fact that Novoye Vremya was considered to be a newspaper rather than a literary magazine, it worked together with such writers as Leo Tolstoy, Nikolay Nekrasov, Nikolay Leskov, Mikhail Saltykov-Shchedrin, for whom the newspaper was not only a serious periodical but also a source of education and knowledge. In Soviet times the directive was to forget about Suvorin. And when they did remember, they certainly wrote about him as a reactionary, chauvinist, notorious monarchist. And if another major pre-revolutionary publisher I.D. Sytin was recognized by the Soviet government, although he lost his printing house and real estate, then Suvorin was in disgrace.

THE EMPLOYEES MOTIVATION WITHIN AN EVENT ORGANIZING COMPANY DURING COVID-19 PANDEMIC : STUDY OF EVENTX

The entire economy in Indonesia experienced turmoil and decline due to the spread of the Covid-19 virus. Likewise, the event organizer industry also experienced a decline. All event organizer companies are having a hard time. Employee motivation at work is affected by internal and external factors, caused by dispositional factor or internal, such as personality trait, effort, mood, judgment, ability, motive, belief and situational factor or external, such as world’s phenomenon, other’s people attitude, time of day, task difficulty, and luck. This study analyzes employee motivation affected by dispositional and situational factors and influences employee performance while working in Event Organizer during Covid-19 Pandemic. This study uses a qualitative approach with attribution theory and phenomenological method. Researcher conducts semi-structured interviews with three employees of the EventX company. The result of this study is the understanding of the factors that significantly influence the employee motivation of EventX through two approaches, dispositional and situational. The researcher found that there are changes in motivation and affect performance during the Covid-19 pandemic. This study will become a reference to increase motivation levels, especially for event industry amid the Covid-19 situation and enhance employee performance.

Picking the PM

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Judgement Bias in Miniature Donkeys: Conditioning Factors and Personality Links.

Simple SummaryOptimism and pessimism may affect the way individuals perceive elements of the environment which they are surrounded by, but the mechanisms behind these processes are yet to be thoroughly described. The present study addresses judgement bias and its correlation with personality in Miniature Donkeys. Individuals were scored on eighteen personality traits and their response to an ambiguous stimulus. Judgement bias presents intrinsic individual differences. The correlation found between patience and pessimism suggests that personality-related conditions may shape the way individuals interpret new stimuli. Improving our knowledge of tools that measure donkeys’ mood may play a pivotal role from an animal welfare perspective, as it may provide a better understanding of individuals’ interaction among handlers, congeners, and with the environment, and issue their own verdicts after such interactions.Expectation-related bias may configure individuals’ perception of their surrounding environment and of the elements present in it. This study aimed to determine the repercussions of environmental (weather elements) or subject-inherent factors (sex, age, or personality features) on judgment bias. A cognitive bias test was performed in eight Miniature jennies and four jacks. Test comprised habituation, training and testing phases during which subjects were trained on how to complete the test and scored based on their latency to approach an ambiguous stimulus. A questionnaire evaluating eleven personality features was parallelly completed by three caretakers, five operators and two care assistants to determine the links between personality features and judgment bias. Adjusted latencies did not significantly differ between sexes (Mann–Whitney test, p > 0.05). Although Miniature donkeys can discriminate positive/negative stimuli, inter-individual variability evidences were found. Such discrimination is evidenced by significant latency differences to approach positive/negative stimuli (33.7 ± 43.1 vs. 145.5 ± 53.1 s) (Mann–Whitney test, p < 0.05). Latencies significantly increased with patience, indicative of an expression of pessimism. Better understanding judgement bias mechanisms and implications may help optimize routine handling practices in the framework of animal welfare.

Perceiver Effects in Person Perception Reflect Acquiescence, Positivity, and Trait-Specific Content: Evidence From a Large-Scale Replication Study

Person judgments reflect perceiver effects: differences in how perceivers judge the average person. The factorial structure of such effects is still discussed. We present a large-scale, preregistered replication study using over 1 million person judgments (different groups of 200 perceivers judged 200 targets in one of 20 situations, using 30 personality items). Results unanimously favored a model comprising three systematic components: acquiescence (endorsing all items more than other perceivers), positivity (endorsing positive over negative items), and trait specificity (endorsing items reflecting a specific trait more). The latter two factors each accounted for approximately a quarter of the variance in perceiver effects, and acquiescence accounted for less than 10%. Positivity was more influential for evaluative items and was strongly associated with how likable perceivers found their targets to be (r = .55). With considerable statistical power and generalizability, our findings significantly improve the knowledge base regarding the structure of perceiver effects.

The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program

PurposeThe purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA) reforms, including their key approaches and challenges, and the role of the World Bank's Public Sector Accounting and Reporting (PULSAR) Program.Design/methodology/approachThis is a practitioner's viewpoint, which reflects World Bank and PULSAR Program's publicly available documents and the opinions of a practitioner involved in the implementation of PSA reforms.FindingsImplementation of PSA reforms, based on the good international standards and practices, such as International Public Sector Accounting Standards (IPSAS), represents an opportunity for governments to significantly improve (1) the quality, reliability and comparability of their financial information; (2) decision-making process of the high-level public officials; and (3) the overall levels of fiscal transparency and public sector accountability and performance. There are several main approaches of the PSA reform implementation that could be observed across the globe. In practice, many countries and different jurisdictions face multiple challenges associated with PSA reform implementation. The World Bank and PULSAR Program in particular represent a valuable source of knowledge generation and sharing, and also acts as a catalyst for promoting PSA reforms in beneficiary countries.Research limitations/implicationsThe limitations of this article (which are also its strength in terms of fitness for purpose) are that as a practitioner's viewpoint, it provides a brief overview and personal judgements rather than an empirical analysis of developments applying a theoretical framework.Social implicationsA practitioner's engagement with academic supports increased understanding of the respective views leading to better outcomes for practitioners and academics working in the area of public sector accounting.Originality/valueThe article provides a practitioner's input on the relevance of PSA reforms and their key challenges.

The Judgment of Personality: An Overview of Current Empirical Research Findings

This article presents an overview of the current state of knowledge in personality judgment research. We discuss accuracy and bias in personality judgments, including types of inter-rater agreement and elements of criteria used to determine levels of agreement and accuracy. We then address 1) the words and phrases that people use to describe one another and themselves, 2) research investigating judgments of targets by perceivers per trait, and 3) research investigating judgments of targets by perceivers on profiles or sets of traits. We also provide 4) an outlook regarding important research questions that remain unanswered in this field.

Science, Religion, and the Protestant Tradition: Retracing the Origins of Conflict

Science, Religion, and the Protestant Tradition: Retracing the Origins of Conflict

Apprehension and Existence, Appearance and Reality: The Reception of Nafs al-amr Debates after the 13th Century

The structure of human cognition and the means of apprehension is suitable only for partly and gradually conceiving reality. This limitation has led to a certain distance between appearance and reality. This means that there will always be a gap between the judgments of the mind about the external world and its contents, which are entities, cases, facts, and states. This partiality and partiteness of human understanding has produced the truth-maker problem with regard to mind judgments. Muslim scholars who admit the correlation between the structure of reality and the categories of the mind but reject the notion of the construction and the determination of reality by the mind refer to the realm that is independent of the mind’s personal judgments as nafs al-amr. This realm is concerned with the all degrees of reality, namely—from the existent to the non-existent, from the necessity to the contingency and impossibility, from the absolute to the relative, from the material to the non-physical, from the external to the mental, and from the real entities to the abstracted ones—which step into the shot of human cognition or not. Carrying the concept of nafs al-amr from the logical plane to the metaphysical realm that intersects epistemology and ontology has led to debates that pave the way for various treatments. In particular, Naṣīr al-Dīn al-Ṭūsī’s (d. 672/1274) nafs al-amr epistle that posited it to the cosmic sphere resulted in criticisms of this conception of nafs al-amr, and these criticisms are the same ones directed to the Avicennian theory of emanation and its epistemological implications. Scholars who use this concept free from any metaphysical presumption and implication argue against his leap from the logical to the cosmic sphere. During the following period, this tension occasioned debates that led to the approaches that refer to the various degrees of reality, i.e., to the cosmic spheres, the spiritual realms, and the divine realms. This work aims to create a map of treatments, arguments and problems with regard to the concept of nafs al-amr.

Personal Judgments and Emotional Reactions towards Online based Self-Service Technologies

Currently Self-Service Technologies (SSTs) become prominent in many service transactions. However, customer reactions towards SSTs may vary according to their personal evaluation of its suitability. Although tremendous growth is visible in practice, there has been a little exploration of consumer reactions towards SSTs in academic research. Thus, this study aims at identifying customers’ personal judgements and emotional reactions towards SSTs. Based on the inductive approach, qualitative inquiries with semi-structured interviews were carried out with 25 individuals. Data were analyzed using thematic analysis approach and found five emotional reactions and nine personal judgements which individuals differently bear for SSTs. These findings will provide insights for SST providers on understanding what customers feel about SSTs and how should these be changed to enhance customer acceptance of SSTs.