Specific Regulation Strategies Research Articles

Determinants of Tax Avoidance Intentions in Tourism SMEs: The Mediating Role of Coercive Power, Digital Transformation, and the Moderating Effect of CSR

Tax compliance and avoidance are critical issues for governments and businesses worldwide, especially as businesses often use legal methods to minimize taxes, which can impact public revenue and equity within the tax system. This study focuses on understanding the factors influencing tax avoidance behaviors among SMEs in Greece’s tourism sector, a sector that has received limited research attention. To this end, a quantitative cross-sectional design was employed, using a structured questionnaire to explore potential factors influencing tax avoidance behavior. Data were collected from 534 SME managers and analyzed using Structural Equation Modeling (SEM) to assess the impact of key factors and their interrelationships, including coercive power, digital transformation, tax knowledge, firm performance, and perceived fairness, on tax avoidance. In addition, corporate social responsibility (CSR) was included as a moderator variable, while coercive power and digital transformation were assessed as mediators. Furthermore, Multi-Group Analysis (MGA) was conducted to explore the differences between small and medium enterprises, as well as different ownership structures. The results indicate that all key determinants, except perceived fairness, are significantly and positively related to tax avoidance intention. Additionally, it was revealed that coercive power increases tax avoidance through firm performance and tax knowledge, while digital transformation mediates the influence of firm performance on tax avoidance by curtailing avoidance intentions. While CSR mitigates the negative influence of coercive power, digital transformation has a dual role: that of promoting transparency and strategic efforts to reduce the tax burden. These findings have important policy implications, as policymakers seek to promote digital adoption and enhance CSR engagement while formulating specific regulatory strategies to reduce tax avoidance among SMEs.

Hydrogen Bond Network Regulation in Electrolyte Structure for Zn‐based Aqueous Batteries

AbstractElectrolyte regulation in Zn‐based aqueous batteries (ZABs) has been extensively reported, and a broad range of strategies has been proposed. However, there is currently a lack of systematic summaries and a comprehensive understanding of the impact of hydrogen bond (H‐bond) networks on electrolyte performance. This work presents the electrolyte structure model, encompassing solvation structure, electrolyte/Zn anode interface, and H‐bond network. Through emphasizing and summarizing the reconstruction, strengthening, and breaking of the H‐bond network within the electrolyte structure, various specific regulation strategies are identified, such as high Gutmann donor number solvent, organic co‐solvent, molecular crowding additives, structure‐breaking ions, and solid‐state design. A critical appraisal is then provided on the key performance metrics influenced by these regulation methods, including Coulomb efficiency, voltage hysteresis, freezing point, and lifespan. This work is expected to illustrate electrolyte structure design to improve the comprehensive performance of ZABs. Last, a data‐driven summary and outlook on hydrogen bond network regulation in electrolyte structure is provided, to objectively evaluate the overall performances of ZABs.

Verbal, physical and relational aggression: individual differences in emotion and cognitive regulation strategies

Cognitive and emotion regulation strategies play an influential role in the display of aggression, however much of this research has failed to identify specific regulation strategies related to aggression. The study’s objective was to assess how emotional processes and the habitual use of maladaptive cognitive emotion regulation strategies are associated with trait aggression. Participants (N = 306; Mage = 33.79; SD = 13.29), completed a self-report survey battery assessing four subtypes of trait aggression (physical, verbal and romantic relational and peer-directed relational), emotion (anger, hostility) and maladaptive cognitive emotion regulation strategies (blaming others, blaming self, ruminating, catastrophizing). Results indicated that anger and hostility (the emotion based variables) had greater influence on all subtypes of trait aggression (physical, verbal, and relational aggression), compared to cognitive emotion regulation strategies which had less of an influence. Blaming others had a positive association with physical and peer directed relational aggression. Low levels of rumination were associated with physical aggression, while low levels of self-blame were associated with peer directed relational aggression. Findings suggest that maladaptive cognitive emotion regulation strategies have differential impact on different forms of aggressive behavior.

Network Analysis Reveals Different Cellulose Degradation Strategies Across Trichoderma harzianum Strains Associated With XYR1 and CRE1.

Trichoderma harzianum, whose gene expression is tightly controlled by the transcription factors (TFs) XYR1 and CRE1, is a potential candidate for hydrolytic enzyme production. Here, we performed a network analysis of T. harzianum IOC-3844 and T. harzianum CBMAI-0179 to explore how the regulation of these TFs varies between these strains. In addition, we explored the evolutionary relationships of XYR1 and CRE1 protein sequences among Trichoderma spp. The results of the T. harzianum strains were compared with those of Trichoderma atroviride CBMAI-0020, a mycoparasitic species. Although transcripts encoding carbohydrate-active enzymes (CAZymes), TFs, transporters, and proteins with unknown functions were coexpressed with cre1 or xyr1, other proteins indirectly related to cellulose degradation were identified. The enriched GO terms describing the transcripts of these groups differed across all strains, and several metabolic pathways with high similarity between both regulators but strain-specific differences were identified. In addition, the CRE1 and XYR1 subnetworks presented different topology profiles in each strain, likely indicating differences in the influences of these regulators according to the fungi. The hubs of the cre1 and xyr1 groups included transcripts not yet characterized or described as being related to cellulose degradation. The first-neighbor analyses confirmed the results of the profile of the coexpressed transcripts in cre1 and xyr1. The analyses of the shortest paths revealed that CAZymes upregulated under cellulose degradation conditions are most closely related to both regulators, and new targets between such signaling pathways were discovered. Although the evaluated T. harzianum strains are phylogenetically close and their amino acid sequences related to XYR1 and CRE1 are very similar, the set of transcripts related to xyr1 and cre1 differed, suggesting that each T. harzianum strain used a specific regulation strategy for cellulose degradation. More interestingly, our findings may suggest that XYR1 and CRE1 indirectly regulate genes encoding proteins related to cellulose degradation in the evaluated T. harzianum strains. An improved understanding of the basic biology of fungi during the cellulose degradation process can contribute to the use of their enzymes in several biotechnological applications and pave the way for further studies on the differences across strains of the same species.

From Diversity Ideologies to the Expression of Stereotypes: Insights Into the Cognitive Regulation of Prejudice Within the Cultural-Ecological Context of French Laïcité.

This theoretical paper examines the context-sensitivity of the impact of cultural norms on prejudice regulation. Granting the importance of understanding intergroup dynamics in cultural-ecological contexts, we focus on the peculiarities of the French diversity approach. Indeed, the major cultural norm, the Laïcité (i.e., French secularism) is declined today in two main variants: The Historic Laïcité, a longstanding egalitarian norm coexisting with its amended form: The New Laïcité, an assimilationist norm. In fact, these co-encapsulated Laïcité variants constitute a fruitful ground to cast light on the processes underlying prejudice regulation. Indeed, it is documented that the assimilationist New Laïcité is linked to higher levels of prejudice as compared to the egalitarian Historic Laïcité. To this day, research mainly explored interindividual determinants of Laïcité endorsements and specified how these endorsements shape prejudice. Crucially, this “indirect-endorsement path” does not account for the more straightforward causal relationship between Laïcité and prejudice. Moreover, recent experimental evidence suggests that the normative salience of both Laïcité norms shape intergroup attitudes beyond personal endorsement. Therefore, in this contribution, we complement previous work by investigating the possible socio-cognitive processes driving this “direct-contextual path.” In doing so, we seek to bridge the gap of causality by investigating how the Laïcité norms can set the stage for specific regulatory strategies. Our reasoning derives from an application of the Justification-Suppression Model bolstered by classical work on mental control, modern racism and diversity ideology. From this, we sketch out the operative functioning of two distinct regulation processes: (a) one that prevents prejudicial attitudes but which can have unexpected consequences on stereotyping within the Historic Laïcité context (i.e., suppression) and (b) one that helps realize prejudice within the New Laïcité context (i.e., justification). From this analysis, we discuss the consequences for intergroup relations within and beyond the French context. In particular, we outline the importance of an adequate framing of egalitarian ideologies so that they achieve their goal to foster harmonious intergroup relations.

Development and Validation of the Parental Assistance with Child Emotion Regulation (PACER) Questionnaire.

Caregivers play a central role in promoting emotion regulation throughout infancy, childhood, and adolescence. However, there are no existing psychometric measures to assess how parents assist children in employing emotion regulation strategies for negative emotions. We therefore developed the Parental Assistance with Child Emotion Regulation (PACER) Questionnaire to assess the degree to which parents assist their children in their use of ten different regulation strategies. In this paper, we describe the development of the PACER and examine its psychometric properties (N = 407 parents of children ages birth to 17years). In so doing, we also use the PACER to comprehensively explore the links between parent-assisted emotion regulation and indices of parent and child stress, symptomatology, and attachment. Confirmatory factor analyses of the PACER items supported its intended ten-factor structure (corresponding to ten specific regulation strategies), which was invariant across different child age and sex categories. PACER scale scores had excellent internal consistency and generally acceptable test-retest reliability over a one-week period. Convergent validity was established via correlations between PACER scales and indices of parental emotion sensitivity, expressivity, and regulation, as well as parents' perception of the efficacy of their assistance with children's execution of emotion regulatory strategies. Lower parental facilitation of stereotypically adaptive emotion regulatory strategies was associated with higher child internalizing and externalizing problems and with poorer parent-child relationship quality. Overall, these findings suggest that the PACER may be a useful tool for the assessment of parental assistance with child emotion regulation across development.

The Association Between Vulnerable/Grandiose Narcissism and Emotion Regulation.

Narcissism has been widely discussed in the context of career success and leadership. Besides several adaptive traits, narcissism has been characterized by difficulties in emotion regulation. However, despite its essential role in mental health, there is little research on emotion regulation processes in narcissism. Specifically, the investigation of not only the habitual use of specific regulation strategies but also the actual ability to regulate is needed due to diverging implications for treatment approaches. Thereby it is important to differentiate between vulnerable and grandiose narcissism as these two phenotypes might be related differently to regulation deficits. The aim of this study was to examine the association between grandiose and vulnerable narcissism and emotion regulation in healthy individuals (30f/30m) focusing on the strategy reappraisal. Additionally, potential sex effects have been explored. Narcissism was assessed using self-report measures and emotion regulation with self-report questionnaires as well as an experimental regulation task. During this task, participants were presented with pictures of sad/happy faces with the instruction to indicate their subjective emotions via button press. Depending on the condition, participants either indicated their natural response or applied cognitive control strategies to regulate their own subjective emotions. Results indicate no relationship between grandiose and vulnerable narcissism and emotion regulation ability, irrespective of sex. Individuals high on vulnerable narcissism use the maladaptive regulation strategy suppression more frequently than individuals with low expressions. Individuals high on grandiose narcissism, in contrast, seem to avoid the suppression of positive emotions and do not express negative emotions in an uncontrolled manner. Interestingly, while grandiose narcissism was not associated with depressive symptoms, vulnerable narcissism correlated positively with depressive symptoms and anhedonia. Findings of this study underline the need to differentiate between grandiose and vulnerable manifestations of narcissism. Against our expectation, narcissism was not related to emotion regulation performance. In line with previous research, grandiose narcissism seems less harmful for mental health, while vulnerable narcissism is associated with psychological problems and the use of rather maladaptive emotion regulation strategies, i.e., suppression. Future research should investigate the relationship between pathological narcissism and emotion regulation also by extending the scope to other relevant regulation strategies.

Regulacja refleksyjna jako meta-regulacja

Przedmiot badań: Problematyka regulacji refleksyjnej wywiera obecnie coraz większy wpływ na praktykę, szczególnie w kontekście regulacji ryzyka. Świadczą o tym zmiany, jakie można dostrzec w kształtowaniu formy określonych strategii regulacyjnych. Konsekwencją tego jest zauważalne odejście od prób regulacji bezpośredniej i skoncentrowanie się na kontrolowaniu samego procesu regulacji.
 Cel badawczy: Celem artykułu jest próba przybliżenia czytelnikowi idei meta-regulacji (meta-re­gulation), która obok regulacji opartej na ryzyku (risk-based regulation) oraz regulacji respon­sywnej (responsive regulation) uchodzi za jedną z refleksyjnych strategii regulacyjnych. Rekon­strukcja ram teoretycznych dla strategii meta-regulacji zostanie zrealizowana w trzech krokach. Rozważania rozpocznie przedstawienie podstawowych założeń meta-regulacji. W efekcie tego możliwym będzie scharakteryzowanie relacji, jaka zachodzi pomiędzy regulatorem a adresatem regulacji oraz określenie roli, jaką w przestrzeni regulacyjnej odgrywają inni uczestnicy systemu regulacyjnego, w szczególności interesariusze zewnętrzni. Ostatni krok będzie zaś polegał na określeniu warunków sukcesu omawianej strategii regulacyjnej.
 Metoda badawcza: W tekście została zastosowana metoda analityczna polegająca na rekonstruk­cji założeń strategii meta-regulacji z wykorzystaniem literatury zagranicznej.
 Wyniki: Analiza literatury z zakresu teorii regulacji pozwala przyjąć, że możliwym jest wyróż­nienie co najmniej dwóch sposobów teoretyzowania strategii meta-regulacji (model refleksyjny i model responsywny). Sposoby te przekładają się na odmienne pojmowanie relacji zachodzą­cej na linii regulator – adresat regulacji, co jednocześnie skutkuje odmiennymi konsekwencjami praktycznymi obu ujęć. Przeprowadzone badania pozwalają również uznać, że choć meta-regulacja jest zależna od szeregu czynników, to stwarza szansę na przeprowadzenie modyfikacji w kresie sposobów i kierunków działań regulatora mających za swój przedmiot upowszechnienie i nadzorowanie strategii samoregulacji. ­

Broadening Our Field of View: The Role of Emotion Polyregulation

The field of emotion regulation has developed rapidly, and a number of emotion regulatory strategies have been identified. To date, empirical attention has focused on contrasting specific regulation strategies to determine their unique profile of consequences. However, it is becoming clear that people commonly pursue multiple regulation approaches within any given emotional episode (e.g., pursuing different regulation goals, strategies, or tactics). We refer to the concurrent or sequential use of multiple approaches to regulate emotions within a single emotion episode as polyregulation. Here, we extend existing theoretical frameworks of emotion regulation to consider polyregulation. We then pose several core questions to summarize and inspire research on polyregulation, thereby improving our understanding of emotion regulation as it unfolds in everyday life.

Positive and Negative Emotion Regulation in Adolescence: Links to Anxiety and Depression.

Emotion regulation skills develop substantially across adolescence, a period characterized by emotional challenges and developing regulatory neural circuitry. Adolescence is also a risk period for the new onset of anxiety and depressive disorders, psychopathologies which have long been associated with disruptions in regulation of positive and negative emotions. This paper reviews the current understanding of the role of disrupted emotion regulation in adolescent anxiety and depression, describing findings from self-report, behavioral, peripheral psychophysiological, and neural measures. Self-report studies robustly identified associations between emotion dysregulation and adolescent anxiety and depression. Findings from behavioral and psychophysiological studies are mixed, with some suggestion of specific impairments in reappraisal in anxiety. Results from neuroimaging studies broadly implicate altered functioning of amygdala-prefrontal cortical circuitries, although again, findings are mixed regarding specific patterns of altered neural functioning. Future work may benefit from focusing on designs that contrast effects of specific regulatory strategies, and isolate changes in emotional regulation from emotional reactivity. Approaches to improve treatments based on empirical evidence of disrupted emotion regulation in adolescents are also discussed. Future intervention studies might consider training and measurement of specific strategies in adolescents to better understand the role of emotion regulation as a treatment mechanism.

Emotion Regulation and the Experience of Future Negative Mood: The Importance of Assessing Social Support.

Emotion regulation refers to the use of various strategies, such as cognitive reappraisal and expressive suppression, to help manage our negative experiences, emotions, and thoughts. Although such emotion regulation often occurs within broader social dynamics and interactions, little is known about how social contexts interact with specific regulation strategies to shape the experience of negative emotions. Using data from 544 young adult university students, we provide initial evidence that habitual use of cognitive reappraisal is associated with lower future experience of depression and anxiety primarily through higher perceived social support (PSS). In contrast, expressive suppression is associated with higher future depression and anxiety primarily through lower PSS. These patterns are consistent with the importance of interpersonal influences on emotion regulation and suggest that assessment of social support can help elucidate the mechanisms of successfully regulating negative mood.

Altering the Trajectory of Affect and Affect Regulation: the Impact of Compassion Training

A growing literature has begun to document the effects of compassion training on a variety of important interpersonal behaviors (e.g., helping behavior). What is not yet well understood, however, is what impact compassion training has on affect and affect regulation. To examine this issue, we implemented a 9-week compassion training program in which 51 adults provided twice-daily ratings of four affective states (anxiety, calm, fatigue, alertness) as well as their desire and capability to regulate these affective states. In addition, participants provided weekly responses regarding five specific regulatory strategies. Analysis of day-to-day trajectories of affective experience showed a decrease in anxiety and increase in calmness. Day-to-day trajectories of affect regulation demonstrated that participants were more likely to choose to accept and thus not influence or modulate affective experience (as opposed to dampen, enhance, or hold on to or maintain the affective state). At the same time, participants also reported being more capable in meeting their respective regulatory goals. Finally, analysis of week-to-week trajectories of specific regulatory strategies over the course of the compassion training program demonstrated that participants shifted to lesser use of expressive suppression and greater acceptance when experiencing stress/anxiety. These results suggest that interventions such as compassion training may help modulate specific affective states and modify the use of and self-efficacy for specific regulatory strategies.

Imaging the up's and down's of emotion regulation in lifetime depression.

Reappraisal is a particularly effective strategy for influencing emotional experiences, specifically for reducing the impact of negative stimuli. Although depression has repeatedly been linked to dysfunctional behavioral and neural emotion regulation, prefrontal and amygdala engagement seems to vary with clinical characteristics and the specific regulation strategy used. Whereas previous neuroimaging research has focused on down-regulating reactions to emotionally evocative scenes, the current study compared up- and down-regulation in response to angry facial expressions in patients with depression and healthy individuals. During the initial viewing of faces, patients with depression showed hypoactivation particularly in areas implicated in emotion generation, i.e., amygdala, insula and putamen. In contrast, up-regulating negative emotions yielded stronger recruitment of core face processing areas and posterior medial frontal cortex in patients than in controls. However, group differences did not extend to resting-state functional connectivity. Recurrent depression was inversely associated with amygdala activation specifically during down-regulation, but differences in medication status may limit the current findings. Despite a pattern of reduced neural emotional reactivity in mainly medicated patients, their 'successful' recruitment of the regulation network for up-regulation might point toward an effective use of reappraisal when increasing negative emotions. Future studies need to address how patients might benefit from transferring this ability to adaptive goals, such as improving interpersonal emotion regulation.

Mapping the ecosystem service delivery chain: Capacity, flow, and demand pertaining to aesthetic experiences in mountain landscapes

Accounting for the spatial connectivity between the provision of ecosystem services (ES) and their beneficiaries (supply–benefit chain) is fundamental to understanding ecosystem functioning and its management. However, the interrelationships of the specific chain links within ecosystems and the actual benefits that flow from natural landscapes to surrounding land have rarely been analyzed. We present a spatially explicit model for the analysis of one cultural ecosystem service (aesthetic experience), which integrates the complete ecosystem service delivery chain for Puez-Geisler Nature Park (Italy): (1) The potential service stock (ES capacity) relies on an expert-based land use ranking matrix, (2) the actual supply (ES flow) is based on visibility properties of observation points along recreational routes, (3) the beneficiaries of the service (ES demand) are derived from socioeconomic data as a measure of the visitation rate to the recreation location, and (4) the supply–demand relationship (ES budget) addresses the spatially explicit oversupply and undersupply of ES. The results indicate that potential ES stocks are substantially higher in core and buffer zones of protected areas than in surrounding land owing to the specific landscape composition. ES flow maps reveal service delivery to 80% of the total area studied, with the highest actual service supply to locations with long and open vistas. ES beneficiary analyses show the highest demand for aesthetic experiences in all-season tourist destinations like Val Badia and Val Gardena, where both recreational amenity and overnight stays are equally high. ES budget maps identify ES hot and cold spots in terms of ES delivery, and they highlight ES undersupply in nature protection buffer zones although they are characterized by highest ES capacity. We show how decision/policy makers can use the presented methodology to plan landscape protection measures and develop specific regulation strategies for visitors based on the ES delivery chain concept.

Metabolic mapping reveals sex-dependent involvement of default mode and salience network in alexithymia.

Alexithymia, a personality construct marked by difficulties in processing one's emotions, has been linked to the altered activity in the anterior cingulate cortex (ACC). Although longitudinal studies reported sex differences in alexithymia, what mediates them is not known. To investigate sex-specific associations of alexithymia and neuronal markers, we mapped metabolites in four brain regions involved differentially in emotion processing using a point-resolved spectroscopy MRS sequence in 3 Tesla. Both sexes showed negative correlations between alexithymia and N-acetylaspartate (NAA) in pregenual ACC (pgACC). Women showed a robust negative correlation of the joint measure of glutamate and glutamine (Glx) to NAA in posterior cingulate cortex (PCC), whereas men showed a weak positive association of Glx to NAA in dorsal ACC (dACC). Our results suggest that lowered neuronal integrity in pgACC, a region of the default mode network (DMN), might primarily account for the general difficulties in emotional processing in alexithymia. Association of alexithymia in women extends to another region in the DMN-PCC, while in men a region in the salience network (SN) was involved. These observations could be representative of sex specific regulation strategies that include diminished internal evaluation of feelings in women and cognitive emotion suppression in men.

Modeling the effect of regulation of negative emotions on mood

In this paper a computational model is presented that describes the role of emotion regulation to reduce the influences of negative events on mood. Emotion regulation is a process based on a set of regulatory strategies used by persons to down-regulate their negative emotions or to up-regulate their positive emotions. For a given situation, the selection of specific regulation strategies is dependent on that particular situation. The current paper presents work focusing on a cognitive reappraisal (re-interpretation) strategy, that involves changing the way one interprets a stimulus or situation, or alter the semantic representation of an emotional stimulus in order to reduce the influence of such stimuli. The model incorporates an earlier model of mood dynamics and a model for the dynamics of emotion generation and regulation. Example model simulations are described that illustrate how adequately emotion regulation skills can avoid or delay development of a depression. The presented computational analysis shows how regulation of stressful emotions helps unstable persons to avoid a depression, and to postpone it in very unstable persons. Furthermore, the analysis shows that if a stressful event persists for a longer time period, then emotion regulation can also help an unstable person to prevent the mood level from becoming too low, for a certain time.

The effects of emotion regulation strategies on the pain experience: a structured laboratory investigation.

Although emotion regulation modulates the pain experience, inconsistencies have been identified regarding the impact of specific regulation strategies on pain. Our goal was to examine the effects of emotion suppression and cognitive reappraisal on automatic (ie, nonverbal) and cognitively mediated (ie, verbal) pain expressions. Nonclinical participants were randomized into either a suppression (n = 58), reappraisal (n = 51), or monitoring control (n = 42) condition. Upon arrival to the laboratory, participants completed the Emotion Regulation Questionnaire, to quantify self-reported suppression and reappraisal tendencies. Subsequently, they completed a thermal pain threshold and tolerance task. They were then provided with instructions to use, depending on their experimental condition, suppression, reappraisal, or monitoring strategies. Afterward, they were exposed to experimentally induced pain. Self-report measures of pain, anxiety, and tension were administered, and facial expressions, heart rate, and galvanic skin response were recorded. The Facial Action Coding System was used to quantify general and pain-related facial activity (ie, we defined facial actions that occurred during at least 5% of pain stimulation periods as "pain-related actions"). Reappraisal and suppression induction led to reductions in nonverbal and verbal indices of pain. Moreover, self-reported tendencies to use suppression and reappraisal (as measured by the Emotion Regulation Questionnaire) did not interact with experimental condition in the determination of participants' responses. Results suggest that consciously applying emotion regulation strategies during a painful task can moderate both cognitively mediated (e.g., verbal) and automatic (e.g., facial activity) expressions of pain.

Mindful regulation of positive emotions: a comparison with reappraisal and expressive suppression.

It is often acknowledged that mindfulness facilitates emotion regulation on a long-term scale. Only few empirical studies support the hypothesis that even a brief mindfulness induction among subjects without previous experience of meditation allows an effective reduction of both positive and negative emotions. To the best of our knowledge, this hypothesis has never been tested when comparing mindfulness to other regulation strategies known to be effective. The current study investigates the effects of mindfulness, reappraisal and expressive suppression during the regulation of positive emotions. Forty-five participants without previous meditation experience watched four positive video clips while applying a specific regulation strategy: mindful attention, reappraisal, expressive suppression or no strategy (control condition). Video clips were matched for intensity and positive emotions index. Each of them was evaluated on two dimensions, valence (negative/positive) and arousal (calming/exciting). Moreover, participants’ facial expressions were recorded during the presentation of the video clips. Results showed that (a) participants report less positive affect in reappraisal and mindful attention conditions compared to expression suppression and a control condition; and (b) the facialexpression – activation of AU12 (lip corner pull) and AU6 (cheek raiser) – varies with the regulation strategy applied. Results demonstrate the effectiveness of mindfulness in decreasing both the evaluative judgment of positive video clips and the related facial expression, among participants without previous mindfulness experience.

Regulation of negative affect in schizophrenia: The effectiveness of acceptance versus reappraisal and suppression

Although general emotion coping difficulties are well documented in schizophrenia, there has been limited study of specific regulatory strategies such as suppression, reappraisal, and acceptance. In the present study, clinical and control participants were asked to watch video clips selected to elicit negative affect while engaging in one of these three different emotion regulation strategies (counterbalanced), versus a passive viewing condition. The experiential and expressive components of emotion were quantified using self-report and facial electromyography, respectively. A major finding was that, in contrast to control participants, individuals with schizophrenia did not report a greater willingness to reexperience negative emotion after engaging in acceptance. These data are discussed in the context of evidence highlighting the potentially important role of acceptance in understanding affective abnormalities in clinical conditions such as schizophrenia.

Law and innovation in the context of nanomaterials: Barriers to sustainable development? Results of an empirical study

According to Art. 3(3) of the Treaty on the European Union, the Community is working towards the sustainable development of Europe – this constitutes the overriding long-term goal of the European Union. The guiding principle of sustainable development aspires towards the reduced exploitation of natural resources aimed at their long-term preservation and a reduced pollutant burden for protected natural resources. The target for 2020 is that "chemicals are used and produced in ways that lead to the minimization of significant adverse effects on human health and the environment" (’Johannesburg goals’). In addition, the guiding principle pursues the safeguarding of the basis for survival and economic production in order to maintain an adequate quality of life. These aims can only be achieved by far-reaching changes to the economic and social structures and also to patterns of consumption and production – consequently innovations are required. This requires specific regulatory strategies – particularly for product or process innovations – in order to create adequate incentives so that actors from trade and industry get innovations for sustainability off the ground. In connection with this the question arises as to how nanomaterials are to be regulated so that the innovation processes linked to these substances are aligned with the guiding principle of sustainable development. Nanomaterials are substances in terms of the REACH Regulation and therefore fall within its scope. However, REACH does not contain any provisions directed specifically at nanomaterials. The regulatory omissions arising from this – no definition for nanomaterials; tonnage quantity thresholds may be inappropriate for nanoscale substances; transitional periods for existing substances (phase-in substances, Art. 23) also apply to certain nanomaterials; test procedures are not designed to nanomaterial specifications, etc. – are discussed in depth in the literature. This article takes a different perspective. It examines to what degree REACH promotes innovations for sustainability through nanomaterials. The question of how the regulation affects the manufacturers' approach to nanomaterials was the subject of a survey sent to companies which manufacture and/or use nanomaterials. The survey questioned 37 companies based in Germany. Besides the issues of registering for REACH and carrying out safety assessments, the main focus of interest was on the relationships between substance risks and innovation and between REACH and innovation. The findings obtained from the survey were augmented by telephone interviews on this subject and by the results of a workshop held in Darmstadt, Germany, in December 2011 with representatives from companies and industry associations and experts on the regulation of nanomaterials. Finally, this contribution refers to the results of a study carried out for the European Commission on the innovative effects of REACH on emerging technologies. This document summarises the most important results from the empirical data and, where the data permits, draws some preliminary conclusions for a possible adaptation of the legal framework for nanomaterials.