Search Results (151)

This study investigates whether audit tenure mandates—designed to curb managerial discretion—may unintentionally enable disguised opinion shopping. Specifically, it examines whether firms benefit from observed mandates that align with their unobservable preferences, despite appearing to comply with mandatory audit firm rotation or retention rules. A counterfactual framework is developed to estimate firms’ preference for switching or retention in the absence of regulation, allowing identification of strategic alignment under constraint. Empirical analysis using Korean data from 2000 to 2009 reveals that firms classified as disguised opinion shoppers are more likely to receive unmodified audit opinions and exhibit lower audit quality, as indicated by higher discretionary accruals and more frequent reporting irregularities. These effects are concentrated under mandatory retention and not observed under rotation, suggesting that forced auditor turnover weakens firms’ ability to secure favorable outcomes. Additional evidence shows that these firms are more likely to retain the same auditor after mandates expire, consistent with a reward-for-accommodation mechanism. Thus, this study not only provides empirical evidence that opinion shopping can persist under auditor tenure mandates, but also introduces a novel method for identifying such behavior when traditional signals—such as voluntary dismissals—are unavailable. These findings inform ongoing regulatory debates on the effectiveness of tenure-based reforms. Full article

When scholars view characters in King Lear through a Machiavellian lens, they read Edmund, Goneril, and Regan as stock Machiavels. In contrast, they often perceive Cordelia, Kent, and Edgar as selfless, apolitical characters. This essay argues that the latter characters are more complicated and politically adroit than they are often judged to be. They are Machiavellian as well, but Shakespeare conceives them within a more appreciative view of the concept of realpolitik. This essay explains the characters’ strategies by relating them to Machiavelli’s tenets of achieving and maintaining political power. The central quandary of the play is the lack of a male heir to the throne. Cordelia attempts to solve the problem by marrying the King of France for political reasons. She has an alliance with Kent, who helps her to justify her invasion of her homeland with French forces. Once the plans for a surprise attack go awry, Cordelia does not follow Machiavellian strategies and is consequently killed. Ironically, Edgar is as ambitious as Edmund, whom he lets plot against his father and bring about Gloucester’s slow decline so as to inherit his father’s fortune while Edmund incurs the blame for his father’s demise. Like Kent, he enlists a disguise for self-advancement. The most adroit Machiavellian characters—Edgar, Kent, and the King of France—all survive through chicanery and cunning. Shakespeare illustrates that secular methods of governorship defeat the old world of divine politics. Full article

Recent work in corpus linguistics has observed that informativity predicts articulatory reduction of a linguistic unit above and beyond the unit’s predictability in the local context, i.e., the unit’s probability given the current context. Informativity of a unit is the inverse of average (log-scaled) predictability and corresponds to its information content. Research in the field has interpreted effects of informativity as speakers being sensitive to the information content of a unit in deciding how much effort to put into pronouncing it or as accumulation of memories of pronunciation details in long-term memory representations. However, average predictability can improve the estimate of local predictability of a unit above and beyond the observed predictability in that context, especially when that context is rare. Therefore, informativity can contribute to explaining variance in a dependent variable like reduction above and beyond local predictability simply because informativity improves the (inherently noisy) estimate of local predictability. This paper shows how to estimate the proportion of an observed informativity effect that is likely to be artifactual, due entirely to informativity improving the estimates of predictability, via simulation. The proposed simulation approach can be used to investigate whether an effect of informativity is likely to be real, under the assumption that corpus probabilities are an unbiased estimate of probabilities driving reduction behavior, and how much of it is likely to be due to noise in predictability estimates, in any real dataset. Full article

Misplaced confidence disguised as competence can lead to broad business blunders. The Dunning–Kruger effect (DKE) is an infamous illusory superiority cognitive bias in which people who perform poorly in certain skills erroneously perceive their task execution as superior to the performance of others. Although it is a metacognitive phenomenon with implications for various domains, it is yet to be directly investigated with managers. The purpose of this study is to bridge the research gap by qualitatively exploring the DKE’s manifestation among managers through 20 semi-structured interviews in agricultural businesses. We found that the DKE manifests at all levels of management; however, it seems that lower-level managers are more susceptible to this cognitive bias. We also present a conceptual framework that highlights the various antecedents and consequences of the DKE, based on our content analysis. This study presents a novel domain affected by the DKE, which was discovered by an unconventional methodological approach. Through the recommendations made, the study also contributes to the SDGs and sustainable leadership and management in agricultural businesses. Full article

In recent years, an increasing number of case reports have mentioned the presence of illicit nootropics, smart drugs or mind doping products on the market. To better understand the extent of the problem, a market surveillance study was organised by the General European Official Medicines Control Laboratory Network and associated member Australia to detect substandard, falsified or illegal medicines or dietary supplements containing unauthorised nootropic molecules of natural or synthetic origin. From January 2020 to September 2024, 159 different samples were documented, which yielded a comprehensive dataset of 166 molecular identification entries. Within this dataset, 34 distinct molecules were identified. Most samples were sold or presented as dietary supplements (49%) or medicines (32%). The vast majority (69%) were collected from the illegal market. Prescription drugs and non-authorised drugs only available on prescription in Russia were found in pharmacological quantities; some of the latter (noopept, phenylpiracetam and phenibut) were intercepted as large bulk quantities of raw material. Unauthorised novel foods, prescription or higher amounts of melatonin, and clinically uncharacterised research molecules were also reported. This study highlights the need for more active monitoring and screening of such products, as consumption of some of the reported samples could have detrimental health effects. Furthermore, as a large number of the samples were presented as dietary supplements, consumers may not be aware of the possible dangers and side-effects of these products. Full article

The emergence of Unmanned Aerial Vehicles (UAVs), commonly known as drones, has presented numerous transformative opportunities across sectors such as agriculture, commerce, and security surveillance systems. However, the proliferation of these technologies raises significant concerns regarding security and privacy, as they could potentially be exploited for unauthorized surveillance or even targeted attacks. Various research endeavors have proposed drone detection models for security purposes. Yet, deploying these models on edge devices proves challenging due to resource constraints, which limit the feasibility of complex deep learning models. The need for lightweight models capable of efficient deployment on edge devices becomes evident, particularly for the anonymous detection of drones in various disguises to prevent potential intrusions. This study introduces a lightweight deep learning-based drone detection model (LDDm-CNN) by fusing knowledge distillation with Bayesian optimization. Knowledge distillation (KD) is utilized to transfer knowledge from a complex model (teacher) to a simpler one (student), preserving performance while reducing computational complexity, thereby achieving a lightweight model. However, selecting optimal hyper-parameters for knowledge distillation is challenging due to a large number of search space and complexity requirements. Therefore, through the integration of Bayesian optimization with knowledge distillation, we present an enhanced CNN-KD model. This novel approach employs an optimization algorithm to determine the most suitable hyper-parameters, enhancing the efficiency and effectiveness of the drone detection model. Validation on a dedicated drone detection dataset illustrates the model’s efficacy, achieving a remarkable accuracy of 96% while significantly reducing computational and memory requirements. With just 102,000 parameters, the proposed model is five times smaller than the teacher model, underscoring its potential for practical deployment in real-world scenarios. Full article

Recent attempts to reconcile the doctrine of original sin with evolutionary theory have sought scientific validation for the historicity of Adam and Eve, particularly through arguments for a single ancestral pair. This paper critically examines such efforts, arguing that they constitute a disguised form of creation science, selectively engaging with evolution to preserve classical Christian anthropology. Through biblical exegesis, theological hermeneutics, and biological research, this study demonstrates that these approaches rest on uncertain scientific and theological premises. Genesis 1–11 is sapiential rather than historical, and genetic evidence biological evidence points to population-oriented emergence of our species. Theological attempts to preserve a literal Adam and Eve rest on an outdated view of revelation as mere information transfer, leading to conceptual confusion and misinterpretation. The pursuit of a historical Adam and Eve as a scientific reality ultimately distorts both theology and science, reducing theology to ideology and fundamentalism while undermining its engagement with mystery and transcendence. Full article

Mid-wave infrared (MWIR) hyperspectral imaging integrates MWIR technology with hyperspectral remote sensing, enabling the capture of radiative information that is difficult to obtain in the visible spectrum, thus demonstrating significant value in camouflage recognition and stealth design. However, there is a notable lack of open-source datasets and effective classification methods in this field. To address these challenges, this study proposes a dual-channel attention convolutional neural network (DACNet). First, we constructed four MWIR camouflage datasets (GCL, SSCL, CW, and LC) to fill a critical data gap. Second, to address the issues of spectral confusion between camouflaged targets and backgrounds and blurred spatial boundaries, DACNet employs independent spectral and spatial branches to extract deep spectral–spatial features while dynamically weighting these features through channel and spatial attention mechanisms, significantly enhancing target–background differentiation. Our experimental results demonstrate that DACNet achieves an average accuracy (AA) of 99.96%, 99.45%, 100%, and 95.88%; an overall accuracy (OA) of 99.94%, 99.52%, 100%, and 96.39%; and Kappa coefficients of 99.91%, 99.41%, 100%, and 95.21% across the four datasets. The classification results exhibit sharp edges and minimal noise, outperforming five deep learning methods and three machine learning approaches. Additional generalization experiments on public datasets further validate DACNet’s superiority in providing an efficient and novel approach for hyperspectral camouflage data classification. Full article

Spanish mystic Saint Juan (John) of the Cross (1542–1591) began writing poetry while imprisoned by his own monastic order. He developed manuals for contemplation, in part, in the form of commentaries on his principal poems. Their first-person narrators were women who underwent metamorphoses in order to pursue love: one became a dove in her despair; another became flame itself; the last disguised herself as a knight. Juan explained that all three represented the soul that is seeking God. For readers, these metaphors could engender cognitive dissonance, through which they might step outside of themselves and move closer to union with the Divine. This process of human self-emptying and self-negation mirrored the self-emptying (kenosis) of Christ in traditional Christology and the negation (apophasis) of human pretense at knowledge about God in apophatic (“negative”) mysticism. Full article

After a brief review of Carnot’s everlasting contributions to the foundations of thermodynamics, we critically examine the consequences of the Carnot theorem, which leaves behind some lingering questions and confusion that persist even today. What is the one significant aspect of the Carnot cycle that leads to this theorem? When does the working substance play an important role for an engine and what is its correlation with the protocol of operational details? Do all reversible engines working between the same two temperatures have the same maximum efficiency of the Carnot engine as Fermi has suggested? Are all heat engines equivalent to a Carnot engine in disguise? Our new perspective allows for the clarification of these questions with a positive answer for the last question. Recognizing that Carnot eventually abandoned the caloric theory, we use a result by Carnot and simple dimensional analysis to show how the first law, the concept of entropy, and the efficiency of the Carnot engine could have been germinated by Carnot in his time. This then demonstrates that Carnot had good understanding of entropy before its invention by Clausius. We suggest that both should be credited with inventing entropy by calling it Carnot–Clausius entropy. We also clarify some fundamental misconceptions plaguing reversible regenerators and their irreversible replacement by heat exchangers in the field. Full article

Plant-based food supplements (FS) of doubtful traceability have now emerged as a new threat to human health. Food supplements adulterated with pharmaceutical ingredients are considered “medicines in disguise” by regulatory authorities, which is a sub-category of falsified medicines. In the context of illegal manufacture and trade, as well as in the absence of an official phyto- and/or pharmacovigilance system, emergency departments and poison control centers constitute a early warning system for detecting ingested suspect FS. In the present investigation, we set up efficient workflows for the systematic characterization of adulterated plant-based FS in the context of an original local early warning alert system (i.e., FalsiMedTrack) involving an emergency department, a poison center, and academic analytical chemistry laboratories. Fit-for-purpose cross-analytical methods were employed, including sophisticated methods such as liquid chromatography coupled to high-resolution mass spectrometry, nuclear magnetic resonance, X-ray powder diffraction, as well as the most accessible and affordable HPLC method with UV/DAD detection. The strategy was applied successfully to typical cases of suspect plant-based health products, i.e., sample incriminated in patients experiencing side effects and herbal products currently commercialized for their “amazing health benefits”. The samples contained active pharmaceutical ingredients, including diclofenac, piroxicam, dexamethasone 21-acetate, and sibutramine. We provided evidence of “medicines in disguise” presented as food supplements, which raises concerns about their quality and safety. Full article

Central nervous system (CNS) diseases, such as brain tumors, Alzheimer’s disease, and Parkinson’s disease, significantly impact patients’ quality of life and impose substantial economic burdens on society. The blood–brain barrier (BBB) limits the effective delivery of most therapeutic drugs, especially natural products, despite their potential therapeutic effects. The Trojan Horse strategy, using nanotechnology to disguise drugs as “cargo”, enables them to bypass the BBB, enhancing targeting and therapeutic efficacy. This review explores the applications of natural products in the treatment of CNS diseases, discusses the challenges posed by the BBB, and analyzes the advantages and limitations of the Trojan Horse strategy. Despite the existing technical challenges, future research is expected to enhance the application of natural drugs in CNS treatment by integrating nanotechnology, improving delivery mechanisms, and optimizing targeting characteristics. Full article

Background: Cocaine and illicit amphetamines (disguised as “Adderall”) are being laced with fentanyl and producing accidental and intentional fatal overdoses. Vaccines can prevent these overdoses, but 33% of humans generate insufficient anti-drug antibody (AB) levels. Plasma microRNAs (miRs) can be used to predict non-responders. We have plasma stored from 152 cocaine vaccine trial participants following three vaccinations over 9 weeks and examined miRs as potential response biomarkers. Methods: We compared 2517 miRs before anti-cocaine vaccination in participants with the highest (n = 25) to the lowest (n = 23) antibody levels. False Discovery Rates (FDRs) were applied to identify differentially expressed (DE) miRs. We used miR target prediction pipelines to identify the miR-regulated genes. Results: Using a DE-FDR < 0.05 and a >3-fold difference between high- and low-AB responders yielded 12 miRs down and 3 miRs up compared to low-AB patients. Furthermore, 11 among 1673 genes were targeted by 3 or more of the 12 down DE-miRs. Conclusions: A significant DE-miR for identifying optimal antibody responders replicated previous vaccine study predictors (miR-150), and several more miRs appear to be strong candidates for future consideration in replications based upon significance of individual DE-miRs and upon multiple miRs converging on individual genes. Full article

The general objective of the study is to study the degree of gender-based violence that exists among students at the University of Huelva. The sample of 678 students (540 women and 138 men) answered an anonymous and voluntary questionnaire, which was made up of several validated questionnaires. The results show that many of the students have rarely suffered or carried out any type of violent behavior in their relationships, although there is a very low percentage who claim to have suffered gender-based violence, so we can affirm that it is a phenomenon present to a greater or lesser extent. It is observed that students easily relate physical aggressions to gender-based violence while they hesitate to relate psychological aggressions to it. This difficulty can be supported by other studies that state that adolescents believe that some actions of psychological violence—such as being jealous—are simply signs of love. This is compounded by the large number of romantic myths that are increasingly spread through social networks, media, family patterns, etc. More educational interventions are therefore needed to prevent these outcomes from leading to unhealthy relationships disguised as excessive romanticism. Full article

This study uses the Q methodology to investigate the subjective perceptions of social reintegration among cancer survivors in their 20s and 30s. We organised a Q population through a pilot study and interviews and finalised 40 Q sample items. For P sample representativeness, we used purposive sampling and selected 12 individuals by age and cancer type. After a Q sorting process, we conducted a key factor analysis using Ken-Q Analysis Desktop Edition. We identified four types of P samples based on their perceptions and noted the main characteristics of each type. We characterised Type 1 as “recovery of presence through social reintegration seeking”, Type 2 as “confusion in social reintegration due to social prejudices”, Type 3 as “psychosocial support in the process of social reintegration”, and Type 4 as “blessing in disguise for post-traumatic growth”. The results suggest a need for practical and institutional support reflecting cancer survivors’ characteristics by type. This study provides basic data that researchers could use to develop coaching and counselling services to support the social reintegration of cancer survivors in their 20s and 30s. Full article