Setting the sales budget: An exploratory study

This article explores how the sales budget is set in a business organization. Findings from a longitudinal participant observation study revealed that the sales budget is considered of great importance to the organization as sales estimates serve as premises for planning of production and supply and new product developments. It was observed that the sales budget was based on a narrow, inner-directed perspective, almost looking away from important environmental driving forces such as competitors and customers. The findings also showed that individuals involved in the sales budgeting process behaved opportunistically, influencing the budgetary process and outcomes. Theoretical and normative implications are highlighted.     

Constructing the exact significance level for a person fit statistic

This paper uses an extension of the network algorithm originally introduced by Mehta and Patel to construct exact tail probabilities for testing the general hypothesis that item responses are distributed according to the Rasch model. By assuming that item difficulties are known, the algorithm is applicable to the statistical tests either given the maximum likelihood ability estimate or conditioned on the total score. A simulation study indicates that the network algorithm is an efficient tool for computing the significance level of a person fit statistic based on test lengths of 30 items or less.     

An automated test development of parallel tests from a seed test

Binary programming models are presented to generate parallel tests from an itembank. The parallel tests are created to match item for item an existing seed test and match user supplied taxonomic specifications. The taxonomic specifications may be either obtained from the seed test or from some other user requirement. An algorithm is presented along with computational results to indicate the overall efficiency of the process. Empirical findings based on an itembank for the Arithmetic Reasoning section of the Armed Services Vocational Aptitude Battery are given.The Office of Naval Research, Program in Cognitive Science, N00014-87-C-0696 partially supported the work of Douglas H. Jones. The Rutgers Research Resource Committee of the Graduate School of Management partially supported the work of Douglas H. Jones and Ing-Long Wu. A Thomas and Betts research fellowship partially supported the work of Ing-Long Wu. The Human Resources Laboratory, United States Air Force, partially supported the work of Ronald Armstrong. The authors benefited from conversations with Dr. Wayne Shore, Operational Technologies, San Antonio, Texas. The order of authors' names is alphabetical and denotes equal authorship.     

Stylistic appearances and linguistic diversity

Philosophy is beginning to pay problems of linguistic justice the attention they deserve in today's heavily interconnected and migrant world. Contemporary philosophy itself, however, has a particular problem of linguistic justice that deserves metaphilosophical attention. At least in the philosophical tradition that is mainstream in much of the world today, viz., analytic philosophy, methodological and sociological mechanisms make it the case that the voices of non-(native) Anglophone philosophers are substantially less heard. Among the mechanisms responsible for this situation, argues this paper, is the emphasis given by influential philosophical institutions to linguistic style and appearances as signs of clarity, precision, and rigour in the treatment of philosophical problems. Such an emphasis is not justifiable, in part because it deprives philosophy of a wider variety of perspectives. The paper concludes by presenting and motivating a recent initiative that aims to foster greater linguistic and cultural diversity within the profession.     

Detection of words versus good old counting: A note on Mizrahi and Dickinson, “The analytic-continental divide in philosophical practice”

In a recent Metaphilosophy article, Moti Mizrahi and Michael Dickinson argue against characterizing the divide between analytical and continental philosophy as a divide in the use of arguments. This hypothesis is rejected on the basis of a text-mining approach. The present paper argues that the results they extracted do not answer the questions they set out to answer as well as would have been possible. This is due to Mizrahi and Dickinson's choice to disregard duplicate occurrences of argument word pairs, their main indicator for the occurrence of arguments in articles. This paper reconstructs their method by now also counting duplicates. A small corpus (n = 436) of recent (2015–2021) analytical and continental articles is used to rerun the experiment; the results oppose Mizrahi and Dickinson's and suggest that arguments (as operationalized by Mizrahi and Dickinson) occur more in analytical articles. The paper argues that part of the discrepancy derives from the specific methodological choices they made.     

What analytic metaphysics can do for scientific metaphysics

The apparent chasm between two camps in metaphysics, analytic metaphysics and scientific metaphysics, is well recognized. I argue that the relationship between them is not necessarily a rivalry; a division of labour that resembles the relationship between pure mathematics and science is possible. As a case study, I look into the metaphysical underdetermination argument for ontic structural realism, a well-known position in scientific metaphysics, together with an argument for the position in analytic metaphysics known as ontological nihilism. I argue that we can ascribe the same schema to both arguments, which indicates that analytic metaphysics can offer an abstract model that scientific metaphysics may find useful.     

Does Analytic Thinking Insulate Against Pro-Kremlin Disinformation? Evidence From Ukraine

Pro-Kremlin disinformation campaigns have long targeted Ukraine. We investigate susceptibility to this pro-Kremlin disinformation from a cognitive-science perspective. Is greater analytic thinking associated with less belief in disinformation, as per classical theories of reasoning? Or does analytic thinking amplify motivated system 2 reasoning (or “cultural cognition”), such that analytic thinking is associated with more polarized beliefs (and thus more belief in pro-Kremlin disinformation among pro-Russia Ukrainians)? In online (N = 1,974) and face-to-face representative (N = 9,474) samples of Ukrainians, we find support for the classical reasoning account. Analytic thinking, as measured using the Cognitive Reflection Test, was associated with greater ability to discern truth from disinformation—even for Ukrainians who are strongly oriented towards Russia. We find similar, albeit weaker, results when operationalizing analytic thinking using the self-report Actively Open-Minded Thinking scale. These results demonstrate a similar pattern to prior work using American participants. Thus, the positive association between analytic thinking and the ability to discern truth versus falsehood generalizes to the qualitatively different information environment of postcommunist Ukraine. Despite low trust in government and media, weak journalistic standards, and years of exposure to Russian disinformation, Ukrainians who engage in more analytic thinking are better able to tell truth from falsehood.     

内侧前额皮层-伏隔核环路在决策冲动中的作用：基于动物模型的研究

注意缺陷多动障碍(attentiondeficit/hyperactivitydisorder,ADHD)行为控制不足与决策冲动密切相关,后者受内侧前额皮层(medial prefrontal cortex, mPFC)与伏隔核(nucleus accumbens, NAc)调节。为调查ADHD决策冲动与m PFC-NAc间功能耦合的关系,研究采用ADHD模型SHR (spontaneously hypertensive rat, SHR)大鼠,结合延迟折扣任务和在体电生理,研究发现,与对照Wistar (WIS)大鼠相比, SHR大鼠对延迟大奖赏的选择百分比降低; WIS大鼠m PFC-NAc的Theta频段相干值表现为延迟选择时显著大于立即选择时、首次选择时大于连续选择时、转换试次时大于连续试次时,而SHR大鼠在上述条件均低于WIS大鼠。回归分析发现m PFC-NAc的相干差值与延迟大奖赏选择率显著正相关。结果表明m PFC-NAc间功能联系减弱是ADHD决策冲动缺陷的重要环路基础,该缺陷与其深度信息加工以及策略转换能力受损有关,扩展了ADHD决策冲动的认知和神经机制的认识。     

The effect of COVID-19 on home advantage in high- and low-stake situations: Evidence from the European national football competitions

The Covid-19 pandemic has significantly altered the way sporting events are observed. With the absence or limited presence of spectators in stadiums, the traditional advantage enjoyed by home teams has diminished considerably. This underscores the notion that the support of home fans can often be considered a key factor of the home advantage (HA) phenomenon, wherein teams perform better in front of their own supporters. However, the impact of reduced attendance on games with higher stakes, as opposed to low-stakes friendly matches, remains uncertain. In this study, we investigate the recently concluded European football championship (EURO 20), wherein several teams had the advantage of playing at home in high-stakes games with only one-third of the stadium capacity filled. Firstly, we demonstrate that the Covid-19 restrictions, leading to reduced fan attendance, resulted in a nearly 50% decrease in HA compared to the HA exhibited by the same teams during the qualification stage preceding EURO 20, even after accounting for team strength. Secondly, we show that while low-stakes friendly matches generally exhibit a smaller overall HA compared to high-stakes games, the absence of fans led to a similar reduction in HA during the low-stakes matches. Utilizing the recently developed Home Advantage Mediated (HAM) model (Bilalić, Gula, & Vaci, 2021, Scientific Reports, 21558), we were able to attribute the reduction in both high- and low-stakes games to poorer team performance, with no significant contribution from referee bias.