Theoretical Problems Research Articles

Returnee executives and corporate fraud: Evidence from China

AbstractWhether and when returnee executives influence corporate fraud remains an important unresolved theoretical and practical problem. Referencing upper echelons theory and the literature on managerial discretion, we propose that firms with more returnee executives are more likely to engage in corporate fraud. In addition, we propose that the relation between returnee executives and corporate fraud is subject to organizational indicators that reflect executives’ managerial discretion. Specifically, we propose that long‐term performance surplus and corporate visibility diminish the positive impact of returnee executives on corporate fraud. We use privately controlled Chinese public firms, including 11,519 firm‐year observations of 2215 privately controlled Chinese public firms from 2010 to 2021, as our research object and adopt a bivariate probit model to investigate our theoretical assumptions. Our test results are consistent with our predictions. This study enhances the existing understanding of the dark side of returnee executives from a corporate fraud perspective.

Relative uniqueness or uniqueness? A new cross-efficiency evaluation approach with weight priority strategy

Due to a large number of studies on cross-evaluation strategies, the theoretical problem of DEA cross-efficiency approach has been transformed from the non-uniqueness of the optimal solution to the relative uniqueness, because the existing cross-evaluation strategies can only reduce the possibility of non-unique solutions, but cannot prove the existence of a unique optimal solution. This paper illustrates the relative uniqueness of optimal solution of the cross-efficiency approach with traditional cross-evaluation strategies, and the graphic method and theoretical analysis are used to explain the reasons of relative uniqueness. Based on the data characteristic of inputs and outputs, the weight priority rule is made for constructing the new cross-evaluation strategy, and its optimal solution is proved to be unique. In addition, the weight priority strategy can also be introduced into traditional strategies as a supplementary strategy, and then the unique optimal solution can be obtained on the premise of preserving the characteristics of traditional strategies. In general, this paper solves the non-uniqueness and relative uniqueness problem of optimal solution in the DEA cross-efficiency approach, and then the reliability and robustness of the approach are thus improved.

Philosophical and Methodological Foundations of Civil Identity Formation

Today, the Kyrgyz Republic faces the acute question of forming sustainable foundations for consolidating societal civil identity. Addressing this issue occurs amidst an identity crisis, caused not only by global processes but also by the dissolution of the previous society. This necessitates the development of philosophical and methodological foundations and socio-philosophical reflection on the processes occurring in the sphere of Kyrgyz civil identity, which also justifies the legitimacy of scientific inquiry in the chosen direction. This article examines theoretical and methodological approaches and problems in studying civil identity and the factors influencing its formation in society.

Multimessenger measurements of the static structure of shock-compressed liquid silicon at 100 GPa

The ionic structure of high-pressure, high-temperature fluids is a challenging theoretical problem with applications to planetary interiors and fusion capsules. Here we report a multimessenger platform using velocimetry and angularly and spectrally resolved x-ray scattering to measure the thermodynamic conditions and ion structure factor of materials at extreme pressures. We document the pressure, density, and temperature of shocked silicon near 100GPa with uncertainties of 6%, 2%, and 20%, respectively. The measurements are sufficient to distinguish between and rule out some ion screening models. Published by the American Physical Society 2024

Some theoretical and practical problems of legal protection of occupational safety: national and international aspects

The academic article deals with certain issues of the theory and practice of regulatory regulation of labour protection in Ukraine. Main organisational and legal forms of occupational safety and health, as well as main tasks of labour protection management in the country, are defined. Philosophical, general scientific and special legal methods of cognition, including but not limited to formal-legal and comparative legal methods, were used for the research. It is noted that Ukraine’s health and safety situation is one of the most challenging in Europe. The authors also state that importance of the psychological climate in the workplace and its impact on the production process cannot be underestimated, so relevant measures in the context of its improvement are proposed. The article highlights certain aspects of labour protection regulation at the international legal level in general (ensured by the International Labour Organization) and at the level of the European Union in particular, as well as the impact of relevant standards on national legislation. The authors formulate proposals for improving the labour protection institute in modern economic conditions in Ukraine, including but not limited to: implementing innovative legal education and training programs focused on occupational safety and health;, creating/improving safe working conditions under martial law, including proper equipment of shelters for use during air raids; ensuring submission of a draft law on improving penalties for violations of labour protection legislation, which will increase employers’ responsibility for compliance with labour protection legislation. It is concluded that the occupational health and safety management system shall be based not only on measures taken by the state, but also on the interest of the parties to labour relations in maintaining the proper physical condition of the employee, which is inextricably linked to the economic and social well-being of the employer.

What if the Universe Expands Linearly? A Local General Relativity to Solve the “Zero Active Mass” Problem

Modern cosmology presents important challenges such as the Hubble Tension, El Gordo’s collision, or the impossible galaxies (z > 10). Slight modifications to the standard model propose new parameters (e.g., the early and dynamical dark energy). On the other hand, alternatives such as the coasting universes (e.g., the hyperconical model and the spatially flat R h = ct universe) are statistically compatible with most of the observational tests, but still present theoretical problems in matching the observed matter contents since they predict a “zero active gravitational mass.” To solve these open issues, we suggest that general relativity might be not valid at cosmic scales, but it would be valid at local scales. This proposal is addressed from two main features of the embedding hyperconical model: (1) the background metric would be independent of the matter content, and (2) the observed cosmic acceleration would be fictitious and because of a distorted stereographic projection of coordinates that produce an apparent radial inhomogeneity from homogeneous manifolds. Finally, to support the discussion, standard observational tests were updated here, showing that the hyperconical model is adequately fitted to Type Ia supernovae, quasars, galaxy clusters, baryon acoustic oscillations, and cosmic chronometer data sets.

Knowing where to start

Finding the right way to start a new piece of narrative writing often induces anxiety in writers. This paper will discuss beginnings as a problem for both practitioners and instructors, analysing different practices of how writers select a meaningful point in time at which to start a narrative. It will examine beginning as a theoretical problem and explore the importance of intersectionality when considering how writers and instructors conceptualise beginnings. It will then consider beginning as a pedagogical problem, and how much writing prompts, free and automatic writing exercises, and online writing communities, offer differing responses to this issue. Finally, the paper will discuss different ways that narrative beginnings can be conceptualized and approached.

Practices and normativity: Philosophy of Science, Agency and Epistemic Normativity

The present work aims to present the notion of eidetic agency as a novel account for the understanding of an epistemic normativity based on practices. The eidetic agency (Fonseca, 2020) and (Fonseca, 2023) is a modality of material agency that, scaffolded and extensively, delegates epistemic agency to formal artifacts that become evident in the materiality of the signifiers of artificial languages. Such eidetic artifacts constitute an epistemic normativity that, although it is based on implicit practices and norms of scientific practices, overcome certain problems derived from that reading. The first section of the text presents a definition and general analysis of the project of a normative epistemology based on practices. In the second part, the relationship between practices in science and scientific regulations is deeply analyzed, based on the premises of Martínez and Huang (2011). Finally, a possible solution to the theoretical problems derived from such reading is proposed, with the approach of an epistemic normativity based on eidetic agents.

Theoretical problem of delinquent behavior of minor and adult constituency

Theoretical problem of delinquent behavior of minor and adult constituency

Management of a post-disaster emergency scenario through unmanned aerial vehicles: Multi-Depot Multi-Trip Vehicle Routing with Total Completion Time Minimization

One of the most valuable and promising applications for Unmanned aerial vehicles (UAVs) is in natural disaster management, where these aircraft can operate autonomously without any need for human intervention during their flights.In this paper, we foster the interface of Operational Research with computer science in general and sensor networking in particular by focusing on managing a post-disaster emergency scenario where the use of a fleet of UAVs helps rescue teams identify people needing help inside an affected area. We model this situation as an original graph theoretical problem called Multi-Depot Multi-Trip Vehicle Routing Problem with Total Completion Time minimization (MDMT-VRP-TCT). The main novelty of the MDMT-VRP-TCT is the combination of the following three features: multi-depot, multi-trip, and completion time minimization.We propose a mixed-integer linear programming (MILP) formulation, develop a matheuristic framework to address large instances, and present an extended set of experiments to test the performance of the proposed matheuristic: first, we compare the matheuristic with the MILP formulation on a set of small instances (up to 30 nodes); then, we compare our matheuristic with two heuristics from networking literature, showing that it outperforms the existing algorithms.

Ускользающие поколения

Appeal to the idea of ​​generation is a fairly effective tool for interpreting changes occurring in various spheres of human activity, in particular in the field of philosophical knowledge. It links the historical picture of such changes to an important anthropological constant - human age - and allows us to reconstruct both the general natural dynamics of what is happening and the unique features of each stage of the dynamic process. However, the “generational” (discrete) dimension of history in some specific cases may lose its significance and go into the shadows, giving way to those dimensions that ensure continuity and continuity. In relation to philosophical knowledge, these are factors of the universal unity of the problematic and the philosophical school. The biography of the author of this essay shows that a certain part of Russian philosophers is characterized by precisely this correlation of features and driving forces of their academic career. Philosophers belonging to this group are characterized by two common features: 1) coming to philosophy from other humanities disciplines; 2) coming to philosophy against the backdrop of a more or less acute “personnel crisis” in this discipline at the turn of the 1990–2000s. They can also be called a kind of generation, at least a generation within a generation. However, their “generational” unity is purely structural, and the content of their activities is determined by their belonging to the schools through which they were introduced to philosophy. Thus, the author of the essay, who initially specialized in the history of social thought, became a graduate student in the Department of Philosophy and Cultural Studies at Tula State University named after L. N. Tolstoy, working closely with the ethics sector of the Institute of Philosophy of the Russian Academy of Sciences. This determined not only his long-term connection with the institute, but also his belonging to the Moscow ethical school with its methodological approaches and theoretical guidelines regarding the phenomenon of morality. Such a biographical scenario excluded priority communication with philosophical peers and contributed to the perception of one’s discipline (ethics) not as a space of generational change, which dramatically fight each other to define a “universally recognized reality” (J. Ortega y Gasset), but as a space for collective solutions to cross-cutting theoretical problems.

Parameters Affecting the Explosion Characteristics of Hybrid Mixtures Arising from the Use of Alternative Energy Sources

Explosions of hybrid mixtures are an interesting theoretical and experimental problem in explosion sciences, because they combine the physicochemical properties of flammable gases and dusts. A hybrid mixture is composed of at least two substances in two or more states. The influence of the common presence of flammable gas on the explosiveness parameters of the combustible dust itself is proven. In this study, we present the effect of higher initiation temperatures, different initial sources of initiation with different energies, and the effect of the volume of explosion chambers on the explosions of hybrid mixtures arising from the use of alternative energy sources. The experiments were carried out in 20 L and 1.00 m3 explosion chambers (according to EN 14034-1+A1:2011–EN 14034-4+A1:2011). The accredited method of the Energy Research Centre, VSB-TU Ostrava, for tests was used. The goal is to approximate the behaviour of these systems under different initiation conditions so that it is possible to avoid excessively conservative or overly optimistic results, which then affect the determination of explosion parameters for practical use. It was found that the volume of the explosion chambers in combination with the used initiation source has a fundamental influence on the course of the explosion characteristics.

On n-Dimensional Maxwell and Dirac Equations in Curved Space-Time and Its Applications in SO(P,Q) Group Theoretic Image Processing

Maxwell equations in p time and q spatial dimensions are formulated. Properties of the Green’s function for the associated (p,q)-wave operator are derived based on contour integration. The notions of electric and magnetic fields in (p,q)-dimensions is explored by analogy with four dimensional physics and the problem of far field computation of the radiation field generated by charges and currents in \((1,n-1)\) space-time is analyzed. SO(p,q) invariance properties of the Maxwell equations are deduced and used to formulate SO(p,q)-group theoretic image processing problems in (p,q)-dimensions. Dirac’s equation in (p,q)-dimensional space-time is derived using the Clifford algebra of the Dirac gamma matrices. SO(p,q)-invariance of the Dirac equation based on the spinor representation of \(SO(p,q)\) is mentioned. The Maxwell’s equations in (p,q)-dimensional curved space-time is analyzed using perturbation theory in the context of maximally symmetric spaces which play a fundamental role in \((p,q)\)-dimensional cosmological models for homogeneous and isotropic spaces. The Einstein-Maxwell equations for (p,q)-dimensional gravity and electromagnetism is studied and used to derive the equations of motion of point charges carrying mass moving under mutual gravitational and electromagnetic interactions in general relativity. Finally, Dirac’s equation in (p,q)-dimensional curved space-time interacting with the (p,q)-dimensional electromagnetic field is looked at. \(U(1)\)-Gauge, local SO(p,q) Lorentz and diffeomorphism invariance of this equation is analyzed. Local \(SO(p,q)\) invariance of the curved space-time Dirac equation is deduced based on transformation properties of the Dirac matrices under the spinor representation. The appendix presents some applications of group representation theoretic statistical image processing on a manifold to the situation when the image field is described by the six component electromagnetic field tensor on which the Lorentz group acts.

How mutation accumulation depends on the structure of the cell lineage tree.

All the cells of a multicellular organism are the product of cell divisions that trace out a single binary tree, the so-called cell lineage tree. Because cell divisions are accompanied by replication errors, the shape of the cell lineage tree is a key determinant of how somatic evolution, which can potentially lead to cancer, proceeds. Carcinogenesis requires the accumulation of a certain number of driver mutations. By mapping the accumulation of mutations into a graph theoretical problem, we present an exact numerical method to calculate the probability of collecting a given number of mutations and show that for low mutation rates it can be approximated with a simple analytical formula, which depends only on the distribution of the lineage lengths, and is dominated by the longest lineages. Our results are crucial in understanding how natural selection can shape the cell lineage trees of multicellular organisms and curtail somatic evolution.

Prevention of corruption risks during customs procedures: typology and signs

The article examines the theoretical and practical problems of determining the essence of corruption risks in the implementation of customs procedures, its signs within the limits of its customs and legal support. The definition of “administrative and legal provision of customs affairs” is given. The essence of the category “corruption risk in the sphere of implementation of customs procedures” has been determined. It has been found that corruption-inducing factors in the activities of officials of customs bodies are formed both in the sphere of organization and management of state customs affairs, and arise from the abuse of power and official position by officials of customs bodies and violations of the established procedure for carrying out customs procedures. The scientific approach is supported, that it is advisable to divide the factors of corruption risks in the implementation of customs procedures into external and internal. It was established that the customs procedure is a law-enforcement activity of customs authorities and their officials, aimed at the implementation of their powers regarding the organization of the movement of goods and vehicles across the customs border of Ukraine, ensuring compliance with customs rules. It was determined that the customs procedure is aimed at maintaining the regime of legality in matters of organizing the movement of goods and vehicles across the customs border of Ukraine. It has been proven that the elements of the structure of the implementation of customs procedures should include: customs control procedures; customs clearance procedures; tax and customs payment procedures. It has been established that customs control and customs clearance are the main areas of activity of customs authorities, which are carried out by performing customs formalities, which are components of customs procedures. An understanding of the legal nature of customs procedures as a legal regime operating at the facilities and in the places where they are carried out has been established. The content and criteria for the distribution of customs regimes in the context of customs regime rules are determined. Signs of corruption risks during customs procedures have been identified.

Problems of selection of jurisdiction criteria in administrative proceedings

Based on the current legislation of Ukraine, the article examines the theoretical and practical problems of determining the criteria of jurisdiction in administrative proceedings. The relevance of the study determined by the fact that the dynamics of procedural legislation indicates the search for the most constructive option for regulating the institution of jurisdiction. The object of the study is the set of administrative procedural legal relations arising in relation to the competent court of first instance. The subject is the regularities of the emergence and development of administrative procedural legal relations regarding the jurisdiction of a legal case. The methodological basis made up of general scientific and private scientific research methods: functional, formal-legal, legal forecasting and others. It noted that jurisdiction must depend on the constituent parts of the claim, that is, on its elements. As a result, the criteria of jurisdiction can be the method of protecting the right and the object of the dispute, the basis of the claim and the parties to the dispute. The nature of disputed material legal relations affects the establishment of jurisdiction due to the legal basis of the claim. The elements of the claim and the type of proceedings are necessary and sufficient criteria for jurisdiction in administrative proceedings. It indicated that there is a need for a direct relationship between subject jurisdiction and the procedural form of case consideration. Different substantive jurisdiction of cases should imply a different order of consideration, since an error in determining jurisdiction actually leads to an error of the entire procedural form. Only such dependence can explain the necessity of subject jurisdiction. In administrative proceedings, it is necessary to distinguish the types of jurisdiction of the court of first instance: subject, subject, territorial. Subject jurisdiction involves determining the competent system of courts. Subject jurisdiction represents the differentiation of the powers of courts of the same system. Territorial jurisdiction as a species retains its content and division into subspecies. Further research should directed to the study of exclusive jurisdiction in administrative proceedings.

RETROSPECTIVE ANALYSIS OF THE SUSPENSION OF THE PRELIMINARY INVESTIGATION

Relevance:.The article examines the emergence and development stages of stopping the preliminary investigation at the stage of bringing the case to court. The article analyzes the uniqueness of stopping the preliminary investigation in each period, the grounds on which the preliminary investigation was stopped, the ideas put forward by scientists in the formation of this norm, and developed suggestions and recommendations for the existing problems.Explanation of the problem:. it was analyzed that this norm was carried out in the form of termination of the criminal case in the stages of development of stopping the preliminary investigation.In the procedural legislation, the suspension of the preliminary investigation in the case of the first drug crime is recognized as an independent stage of the criminal process. It has been stated that stopping the initial kick-off will help to quickly and fully solve crimes, to ensure that every person who commits a crime is justly punished and that no innocent person is prosecutedand convicted, and that the guilty are exposed and that the law is properly implemented.Aim of the research:. consists of studying the scientific basis of stopping the preliminary investigation, identifying its theoretical and practical problems and developing ways to eliminate them, as well as improving legal normsMethods of the research:. the methods of analysis, synthesis, induction, deduction, historicity, logicality, comparative-legal, systematic analysis of knowledge are widely used in the implementation of scientific research.Results and main conclusions:.In the process of this scientific research, the stages of development of stopping the preliminary investigation were systematized and studied. The socio-legal necessity of stopping the preliminary investigation was justified.

РЕЦЕНЗИЯ НА МОНОГРАФИЮ «ГОСУДАРСТВЕННО-ЧАСТНОЕ ПАРТНЕРСТВО В ПЕНИТЕНЦИАРНОЙ СФЕРЕ» (АВТОРСКИЙ КОЛЛЕКТИВ: Е. В. ЕРМАСОВ, А. В. ПЕТРЯНИН, А. В. РОДИОНОВ, А. П. СКИБА, О. А. СКОМОРОХ, П. В. ТЕПЛЯШИН И ДРУГИЕ)

The review of the monograph notes the author’s conclusions as the most original and scientifically novel (regarding the public impact on convicts as a way of implementing public-private partnership in the penitentiary sphere, foreign experience, economic and legal aspects of resuscitation of exile as a type of criminal punishment, the activities of business entities and religious organizations, as well as the correctional and preventive orientation of the considered the Institute in the execution of various punishments , etc . D.), as well as its possible drawback (insufficiently extensive study of the interaction of institutions and bodies of the penal enforcement system with public and other non-governmental organizations in the process of re-socialization of persons released from places of deprivation of liberty). The general conclusion is made that the monograph contains relevant recommendations on changing penal enforcement and other legislation, creative solutions to theoretical and practical problems in the field of execution of criminal penalties and is worthy of publication.

Thermal management of PV based on latent energy storage of composite phase change material: A system-level analysis with pore-scale model

Perovskite Solar Cell (PSC) have recently emerged as exciting new candidates of Photovatics (PVs) for solar-to-electrical energy conversion. Nevertheless, one huge obstacle to its commercialization is how to improve its tolerance to operation at elevated temperatures. To address this issue, Composite Phase Change Material (CPCM) incorporated with a porous skeleton structure is proposed to integrate with PVs. In this structure, an important theoretical problem is that the temperature dependence of PV and the temperature control behavior of CPCMs interact with each other (bidirectional relationship). In this work, a pore-scale lattice Boltzmann phase change model is established to describe the dynamic thermal behavior of CPCMs and explore the roles of the bidirectional relationship between PVs and CPCMs, the change of power conversion efficiency influenced by temperature variation and glass transmissivity is discussed by comparing the overall liquid fraction of CPCMs, and the average temperature and power conversion efficiency of PVs. Furthermore, the situation of time-varying solar irradiation is discussed to mimic real application conditions. Results indicate that the neglecting temperature dependency of PVs leads to underestimation of PV surface temperatures and overestimation of power conversion efficiencies, while glass transmissivity provides reverse effects. These phenomena not only happen in constant solar irradiation but also in varying solar irradiation, calling for increasing attention to designing PV/CPCMs for varying heat flux conditions. The findings of this work establish a comprehensive manner toward integrated design of CPCMs for PV thermal control.

Platformlar ve Ekonomi Politiğin Eleştirisi

The study of platforms, or multi-sided markets, has seen exponential growth in economics, media studies, social sciences, and humanities. However, the critical political economy of media has been relatively quiet, with notable exceptions in areas such as platform capitalism, imperialism and especially platform labour and gig work. However, traditional Marxian production, often taken as the starting point, relies on the labour theory of value and struggles to capture all platform specificities. Due to their integrated understanding of production and circulation of value, I will argue that New Readings of Marx and Open Marxism help study platforms as linchpins of internet user lifeworlds and the global economy. In this literature, capitalism is analysed as a historically specific social form of production. Additionally, these approaches can address some theoretical problems that occasionally occur with related Marxian theories, such as unpaid digital labour, rent, and techno-feudalism. In that sense, this paper aims to contribute to the critical political economy of the media and the study of platforms by bringing previously neglected theoretical approaches to the centre stage and unpacking platforms as social forms of production and circulation in contemporary capitalism.