This paper investigates whether the impact of PCAOB Rule 3211 on the quality and cost of audit services differs between female and male audit partners. We find that the improvement of audit quality is more pronounced for female audit partners than male partners after Rule 3211 adoption. Female audit partners are also associated with higher increases in fees and report lags than male counterparts after the adoption of Rule 3211. Further, we find that the presence of female CFOs attenuate the (...) audit fees and report lag increases in the post-adoption periods. Overall, our findings confirm the importance of the gender effect on audit outcomes, which needs further consideration by standard setters. Our study also provides empirical evidence of the benefits of gender equality in the workplace. (shrink)

The present study examined gender and attitude toward science in fourth- and eighth-grade students in the United States and also assessed to what extent the relationship between science attitude and science achievement differed by gender. Results showed that both fourth- and eighth-grade boys demonstrated more confidence in science than girls, while eighth-grade boys also showed greater liking for science than girls. Additionally, gender moderated the relationship between science achievement and (a) liking science (for fourth-grade students) and (b) (...) confidence in science (eighth-grade students). Results are discussed in terms of addressing gender inequities in science education and career opportunities. (shrink)

This paper delves into the intricate concept of gender equity within multifaceted social, economic, and cultural paradigms. It embarks on an empirical exploration of female decision-making processes within corporate board of directors settings, aiming to formulate initial hypotheses for rigorous experimental analysis. Central to this inquiry is the interrogation of societal tendencies in attributing blame to individuals of different genders amid errors across various contexts. The study is to furnish a rationale that substantiates one of two hypotheses while drawing (...) correlations with extant literature on decision-making, entrepreneurial motivation, and gender-specific leadership traits. The study employs qualitative research methodology to investigate how men and women respond to human error dynamics. A meticulously designed multiple-choice questionnaire is the primary tool, featuring scenarios that gauge participants’ reliance on gender stereotypes or cognitive biases in their responses. Thirty participants, comprising undergraduate and postgraduate students from the Department of Economics and Law at the University of Cassino and Southern Lazio, partook in the study. Through various scenarios, participants assumed the role of a “judge” in assigning blame for errors, allowing for an exploration of unconscious biases related to gender stereotypes and their implications for female decision-making within corporate spheres. Findings suggest a tendency to rationalize errors made by women or those stereotypically associated with femininity, potentially attributable to distinct workplace approaches. This underscores the potential benefits of augmenting female representation within boards of directors, particularly in regions like Italy and other European countries with legal constraints on women’s corporate presence. However, a surprising dearth of literature on societal responses to errors within board contexts warrants further scholarly inquiry into this intersection between gender, social dynamics, and organizational behavior. The study proffers an initial framework for subsequent analytical endeavors, advocating for more expansive datasets and statistical methodologies to yield more profound insights into these complex phenomena. (shrink)

In this study, we tested the linguistic relativity hypothesis by studying the effect of grammatical gender (feminine vs. masculine) on affective judgments of conceptual representation in Italian and German. In particular, we examined the within- and cross-language grammatical gender effect and its interaction with participants’ demographic characteristics (such as, the raters’ age and sex) on semantic differential scales (affective ratings of valence, arousal and dominance) in Italian and German speakers. We selected the stimuli and the relative (...) affective measures from Italian and German adaptations of the ANEW (Affective Norms for English Words). Bayesian and frequentist analyses yielded evidence for the absence of within- and cross-languages effects of grammatical gender and sex- and age-dependent interactions. These results suggest that grammatical gender does not affect judgments of affective features of semantic representation in Italian and German speakers, since an overt coding of word grammar is not required. Although further research is recommended to refine the impact of the grammatical gender on properties of semantic representation, these results have implications for any strong view of the linguistic relativity hypothesis. (shrink)

The percentage of female entrepreneurs is far below the level of males, although it has increased over the past several years. Based on the theory of planned behavior, the purpose of this article is to specify a model in which the relationship among entrepreneurial potential, gender and entrepreneurial intention are explored, by analyzing how perceived behavioral control (PBC) and perceived entrepreneurial skills, as exogenous variables, affect expression of intention for business, and how these are mediated by their entrepreneurial motivations (...) and risk taking propensity. Control variables where also included in this model, such as necessity-driven motives for business, in order to observe whether these are an influential factor. An implementation of Structural Equation Modeling (SEM) was used to analyze data collected from 677 students. Variables within the model were compared by gender using t-Test, and all multivariate analysis were done by each one separately as well in order to better gauge their perceptions. Results showed that mean differences between males and females are not abundant, and come only from intentions, PBC and subjective norm, which are higher in males; and motives for business higher in females. Multivariate analysis shows gender differences at the mediation level and that necessity-driven motives are an influencing factor, more so in males, and it hampers the significance of subjective norm. Finally, the theoretical and practical implications of the results within the framework of entrepreneurship in Spain and future alternatives to improve the entrepreneurial potential are discussed. (shrink)

Kinship and reciprocity are two main predictors of altruism. The ultimatum game has been used to study altruism in many small-scale societies. We used the ultimatum game to examine effects of individuals’ family and kin relations on altruistic behavior in a kin-based horticultural community in rural Dominica. Results show sex-specific effects of kin on ultimatum game play. Average coefficient of relatedness to the village was negatively associated with women’s ultimatum game proposals and had little effect on men’s proposals. Number (...) of brothers in the village was positively associated with men’s ultimatum game proposals and negatively associated with women’s proposals. Similarly, presence of father in the village was associated with higher proposals by men and lower proposals by women. We interpret the effect of brothers on men’s proposals as a consequence of local competition among brothers. We speculate that daughter-biased parental care in this community creates a sense of entitlement among women with brothers, which may explain the inverse relation between number of brothers and women’s ultimatum game proposals. The pattern of results may be consistent with how matrifocality affects cultural models of fairness differently along gender and family lines. (shrink)

One aim of this article is to explore the connection between the Knobe effect and the epistemic side-effect effect (ESEE). Additionally, we report evidence about a further generalization regarding probability judgments. We demonstrate that all effects can be found within German material, using ‘absichtlich’ [intentionally], ‘wissen’ [know] and ‘wahrscheinlich’ [likely]. As the explanations discussed with regard to the Knobe effect do not suffice to explicate the ESEE, we survey whether the characteristic asymmetry in knowledge judgments is (...) caused by a differing perception of probabilities concerning the occurrence of the side-effects. Our findings show that a negative side-effect is judged more probable, even if the objective probabilities would suggest otherwise. We argue that the best explanation for these results is that the Knobe effect applies to the perception of probabilities as well: a probabilistic side-effect effect. (shrink)

The present study aimed to investigate the effects of type of noise, age and gender on children’s speech intelligibility and sentence comprehension. The experiment was conducted with 171 children between 11 and 13 years old in ecologically-valid conditions (collective presentation in real, reverberating classrooms). Two standardized tests were used to assess speech intelligibility (SI) and sentence comprehension (SC). The two tasks were presented in three listening conditions: quiet; traffic noise; and classroom noise (non-intelligible noise with the same spectrum and (...) temporal envelope of speech, plus typical classroom sound events). Both task performance accuracy and listening effort were considered in the analyses, the latter tracked by recording the response time using a single-task paradigm. Classroom noise was found to have the worst effect on both tasks (worsening task performance accuracy and slowing response times), due to its spectro-temporal characteristics. A developmental effect was seen in the range of ages (11-13 years), which depended on the task and listening condition. Gender effects were also seen in both tasks, girls being more accurate and quicker to respond in most listening conditions. A significant interaction emerged between type of noise, age and task, indicating that classroom noise had a greater impact on response times for SI than for SC. Overall, these results indicate that, for 11- to 13-year-old children, performance in SI and SC tasks is influenced by aspects relating to both the sound environment and the listener (age, gender). The presence of significant interactions between these factors and the type of task suggests that the acoustic conditions that guarantee optimal SI might not be equally adequate for SC. Our findings have implications for the development of standard requirements for the acoustic design of classrooms. (shrink)

This paper develops a proposal about the metaphysics of gender by focusing on the question, what is it to be a woman? In recent years, the view that it is a matter of self-identifying as a woman has become increasingly popular outside of philosophical circles. Metaphysicians of gender generally regard this kind of view as hopeless, but it is the only kind of view that accommodates the strongest form of first-person authority (FPA) over gender.This inquiry into the (...) nature of gender is an ameliorative one, which takes the aim of securing the strongest form of FPA as its starting point. The main goal of this paper is to show that a self-identification account of gender can be made philosophically respectable, despite conventional wisdom to the contrary—if we embrace fictionalism about gender discourse.In Section 1, I will outline the belief condition (a specific version of a self-identification account of gender), and detail several seemingly insurmountable objections to it. In Section 2, I will motivate the search for an account that accommodates the strongest form of FPA. In Section 3, I will outline fictionalism about gender discourse and explain how it can address the objections to the belief condition. In Section 4, I will flesh out some key details of gender fictionalism. In Section 5, I will outline and respond to a family of serious objections, to the effect that gender fictionalism trivializes gender. Section 6 briefly considers the question of whether we should do away with the “gender fiction”. (shrink)

There is growing regulatory pressure on firms worldwide to address the under-representation of women in senior positions. Regulators have taken a variety of approaches to the issue. We investigate a jurisdiction that has issued recommendations and disclosure requirements, rather than implementing quotas. Much of the rhetoric surrounding gender diversity centres on whether diversity has a financial impact. In this paper we take an aggregate (market-level) approach and compare the performance of portfolios of firms with gender diverse boards to (...) those without. We also investigate whether having multiple women on the board is linked to performance, and if there is a within-industry effect. Overall, we do not find evidence of an association between diversity and performance. We find some weak evidence of a negative correlation between having multiple women on the board and performance, but that in some industries diversity is positively correlated with performance. (shrink)

Following an extensive review of the moral intensity literature, this article reports the findings of two studies (one between-subjects, the other within-subject) that examined the effect of manipulated and perceived moral intensity on ethical judgment. In the between-subjects study participants judged actions taken in manipulated high moral intensity scenarios to be more unethical than the same actions taken in manipulated low moral intensity scenarios. Findings were mixed for the effect of perceived moral intensity. Both probable magnitude of consequences (...) (a factor consisting of magnitude of consequences, probability of effect, and temporal immediacy) and social consensus had a significant effect; proximity did not. In the within-subject study manipulated moral intensity had a significant effect on ethical judgment, but perceived moral intensity did not. Regression of ethical judgment on age, gender, major, and the three perceived moral intensity factors was significant between-subjects, but not within-subject. Ethical judgment was found to be a more robust predictor of intention than perceived moral intensity using a within-subject design. (shrink)

Cognitive reflection is recognized as an important skill, which is necessary for making advantageous decisions. Even though gender differences in the Cognitive Reflection test appear to be robust across multiple studies, little research has examined the source of the gender gap in performance. In Study 1, we tested the invariance of the scale across genders. In Study 2, we investigated the role of math anxiety, mathematical reasoning, and gender in CRT performance. The results attested the measurement equivalence (...) of the Cognitive Reflection Test – Long, when administered to male and female students. Additionally, the results of the mediation analysis showed an indirect effect of gender on CRT-L performance through mathematical reasoning and math anxiety. The direct effect of gender was no longer statistically significant after accounting for the other variables. The current findings suggest that cognitive reflection is affected by numerical skills and related feelings. (shrink)

We examine the issue of entrepreneurial gender bias by focusing on the underlying mechanisms that impact the likelihood of receiving external venture-capital financing. We claim that gender bias negatively affects socially attributed dimensions (such as the stigma ascribed to entrepreneurs who have previously suffered a failure), while it has no effect on objective dimensions (such as the experience gained by entrepreneurs). Our results, based on 2088 US firms, show that female entrepreneurs are less likely to attract external (...) funds if they have previously encountered failure. This negative effect becomes less impactful when novel or serial successful entrepreneurs are considered. Consequently, novel or serial successful entrepreneurs are expected to suffer less from gender bias if compared to peers who experienced a failure during their entrepreneurial career. (shrink)

The individual physical appearances of robots are considered significant, similar to the way that those of humans are. We investigated whether users prefer robots with male or female physical appearances for use in daily communication situations and whether egalitarian gender role attitudes are related to this preference. One thousand adult men and women aged 20–60 participated in the questionnaire survey. The results of our study showed that in most situations and for most subjects, “males” was not selected and “females” (...) or “neither” was selected. Moreover, the number of respondents who chose “either” was higher than that who chose “female.” Furthermore, we examined the relationship between gender and gender preference and confirmed that the effect of gender on the gender preference for a robot weakened when the human factor was eliminated. In addition, in some situations for android-type robots and in all situations for machine-type robots, equality orientation in gender role attitudes was shown to be higher for people who were not specific about their gender preferences. It is concluded that there is no need to introduce a robot that specifies its gender. Robots with a gender-neutral appearance might be more appropriate for applications requiring complex human–robot interaction and help avoid reproducing a gender bias. (shrink)

This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master's degree in business studies at two Finnish universities. The results show that, as a whole, students valued (...) the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts - both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students' attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students. (shrink)

Extensive social media usage causes psychological dependence and impacts people’s self-evaluations. It is vital to seek possible buffers to social media addiction’s detrimental effect on self-esteem and body image. Poland has one of the highest scores on problematic social media usage. Past studies pointed to narcissism and self-compassion as possible mediators of such effects. The present study aimed to explore Polish individuals’ (N=527) social media usage habits. We hypothesised gender differences and social media addiction predictive effect on (...) self-evaluations (self- esteem, body image), with narcissism and self-compassion as mediators of such relationships. The results revealed that only visual media (Facebook, Instagram, TikTok) had a negative effect on self-evaluations and that women reported more social media addiction and decreased self-esteem, self-compassion and body image. Social media addiction was negatively predicting body image for both genders and self-esteem for women but not for men, with self-compassion and narcissism mediating such relationships. (shrink)

This article examines the compatibility between Judith Butler's early understanding of performative gender and Karol Wojtyła's performative personhood, as developed in Person and Act. Perhaps surprisingly, Wojtyła and Butler are found to be ideological allies regarding 1) the performative character of aspects of the person, 2) the need for the person to act in community, 3) the possibility for gender to have a depersonalising effect, and 4) a shared concern for morality. Considering the authors’ aligning understanding of (...) performativity/act, I claim that gender can be regarded as a property of the person established through acts in Wojtyła's Person and Act rather than as an expression of an underlying nature. Considering gender as a performative part of the person is found to be helpful for understanding the depersonalising effects of gender norms and for the moral evaluation of gender performances. The article thereafter compares Person and Act with Wojtyła/Pope John Paul II's Theology of the Body (TOB). It finds that since TOB relies on the personalistic thought of Person and Act, it might be fruitful to reflect on the performativity of gender from a theological perspective as well. (shrink)

Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations, this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context. We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism, and (...) Power Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’ country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that these country differences associate with Hofstede constructs of Individualism and Masculinity. (shrink)

The current research investigates the interplay of board gender diversity, the quality of corporate social responsibility disclosure, and the green innovation performance of a firm. It examines the moderation effect of the CSRD on the relationship between corporate GIP and BGD. The study inculcates 3,736 firm-year observations of A-share listed Chinese firms from 2010 to 2019. Least square dummy variables method, generalized method of moments, and 2SLS are employed for the analysis of the study. The findings foster an (...) affirmative and significant impact of BGD on corporate GIP in terms of green innovation patents. Moreover, the quality of CSRD is also detected for a significant moderating effect on the relationship between BGD and corporate GIP. The quality of CSRD emerges to be an indicator for social resilience and female role congruence under the purview of the social resilience theory and the role congruence theory, respectively. This research would help managers and policymakers of developing nations in formulating environmental innovation strategies for corporate sustainability. (shrink)

Previous research has shown that women are disproportionately negatively affected by a variety of socio-economic hardships, many of which COVID-19 is making worse. In particular, because of gender roles, and because women’s jobs tend to be given lower priority than men’s (since they are more likely to be part-time, lower-income, and less secure), women assume the obligations of increased caregiving needs at a much higher rate. This unfairly renders women especially susceptible to short- and long-term economic insecurity and decreases (...) in wellbeing. Single-parent households, the majority of which are headed by single mothers, face even greater risks. These vulnerabilities are further compounded along the dimensions of race, ethnicity, class, and geography. Drawing upon the philosophical literature on political responsibility and structural injustice (specifically, the work of Iris Marion Young), I argue that while the state may not have had either foresight into, or control over, the disproportionate effect the pandemic would have on women, it can nonetheless be held responsible for mitigating these effects. In order to do so, it must first recognize the ways in which women have been affected by the outbreak. Specifically, policies must take into account the unpaid labor of care that falls on women. Moreover, given that this labor is particularly vital during a global health pandemic, the state ought to immediately prioritize the value of this work by providing financial stimuli directly to families, requiring employers to provide both sick leave and parental leave for at least as long as schools and daycares are inoperational, and providing subsidized emergency childcare. (shrink)

This chapter investigates the practice of income smoothing in microfinanceMicrofinance institutions (MFIs) and some factors that can be considered as influencing this reality, including the recognition of loan loss provisions (LLP). The analysis is conducted on a global panel data of 1833 MFIs in 112 countries for the period 2003–2019, using a two-step methodology. First, considering the coefficient proposed by Eckel (1981), data are obtained suggesting that 70.3% of the MFIs in the sample tend to smooth their results. In a (...) second step, based on estimates from a static panel model, we obtain empirical evidence that MFIsMicrofinance institutions (Mfls) tend to use LLP for income smoothing purposes. Contrary to expectations, the 2007 financial crisis does not significantly affect the constitution of LLP. Additionally, the results seem to suggest a significant negative impact of the financial crisis on the practice of income smoothing through LLP. On the other hand, the presence of women on the boards of directors of MFIs does not seem to inhibit the use of LLP for the purpose of smoothing results. (shrink)

Given the increasing use of technology and the growing blurring of the boundaries between the work and nonwork domains, decisions about when to interrupt work for family and vice versa can have critical implications for relationship satisfaction within dual-earner couples. Using a sample of 104 dual-earner couples wherein one of the partners is a member of the largest Italian smartphone-user community, this study examines how variation in boundary management permeability within dual-earner couples relates to partner relationship satisfaction, and whether the (...) effect differed by gender and partners’ agreement on caregiving roles in the family. Using actor–partner analysis, we examined the degree to which an individual and his or her partner’s level of family-interrupting work behaviors (FIWB, e.g., taking a call from the partner while at work) and work-interrupting family behaviors (WIFB, e.g., checking work emails during family dinner) was positively related to relationship satisfaction. Results show that women experienced greater relationship satisfaction than men when their partners engaged in higher levels of FIWB, and this relationship was stronger when partners had perceptual congruence on who is primarily responsible for caregiving arrangements in the family. This study advances research on dual-earner couples by showing the importance of examining boundary management permeability as a family social phenomenon capturing transforming gender roles. (shrink)

After the success of the hardback, students and academics will welcome the publication of this book in paperback. The aim of the book is to explore the connection between two perspectives that have had a profound effect upon contemporary thought: post–modernism and feminism. Through bringing together and systematically analysing the relations between these, Hekman is able to make a major intervention into current debates in social theory and philosophy. The critique of Enlightenment knowledge, she argues, is at the core (...) of both post–modernism and feminism. Each also offers a basis for critical reflections about the other. In particular, post–modern philosophy provides a means of criticizing aspects of contemporary feminism and thus contributing to the development of a more sophisticated approach to current feminist issues. (shrink)

We examine the effect of unconditional cash transfers by a unitary discrete labour supply model. We argue that there is no negative income effect of social transfers in the case of poor adults because leisure could not be assumed to be a normal good under such conditions. Using data from the national employment survey of Ecuador (ENEMDUR) we estimate the effect of the Bono de Desarrollo Humano (BDH). Results show that cash transfers, unconditional in labour, does not (...) produce labour disincentives in the case of household heads, but may be paying for housework and childcare provided by partners and single adults. However, labour market and care work gender inequality must be addressed by complementary policies. (shrink)

This study examined accounting student responses to academic and accounting/business ethical vignettes and examined if gender or formal training in ethics affected their responses. The study also controlled for a student's tendency to respond in a socially desirable manner by including a social desirability response bias instrument as part of the research materials. The results indicate no general differences in responses between the students with and without formal ethical training, or between male and female students. However, comparisons between the (...) academic and accounting/business vignettes revealed that although students perceived the unethical actions discussed in the cases similarly, they indicated they would be more likely to engage in the unethical actions in the accounting/business cases compared to the academic dilemmas. (shrink)

That philosophy is an outlier in the humanities when it comes to the underrepresentation of women has been the occasion for much discussion about possible effects of subtle forms of prejudice, including implicit bias and stereotype threat. While these ideas have become familiar to the philosophical community, there has only recently been a surge of interest in acquiring field-specific data. This paper adds to quantitative findings bearing on hypotheses about the effects of unconscious prejudice on two important stages along career (...) pathways: tenure-track hiring and early career publishing. (shrink)

Addressing fatigue is useful in a variety of scenarios and activities. Fatigue has recently been studied from a psychophysiological standpoint. As a result, the expression and impact of peripheral and central fatigue has been evaluated. Driving is one occupation where tiredness has disastrous consequences. BAlert is a smartphone app that approaches exhaustion with psychophysiological measures. More specifically, it evaluates the level of fatigue via heart rate variability data and the cognitive compromise via Stroop effect. The goal of this study (...) is to determine if there are gender differences in fatigue levels among professional drivers using the BAlert app. Statistically significant differences were found in the number of hours awake, in different parameters of HRV, in the level of stress, as well as in the cognitive response evaluated through the app. The results are discussed and their implications for the management of work fatigue are presented. (shrink)

This study investigates the effect of country-level emancipative forces on corporate gender diversity around the world. Based on Welzel’s theory of emancipation, we develop an emancipatory framework of board gender diversity that explains how action resources, emancipative values and civic entitlements enable, motivate and encourage women to take leadership roles on corporate boards. Using a sample of 6390 firms operating in 30 countries around the world, our results show positive single and combined effects of the framework components (...) on board gender diversity. Our research adds to the existing literature in a twofold manner. First, our integrated framework offers a more encompassing, complete and theoretically richer picture of the key drivers of board gender diversity. Second, by testing the framework empirically, we extend the evidence on national drivers of board gender diversity. (shrink)

This chapter aims to sociologically unpack and clarify the Catholic Church’s concept of “gender ideology” and analyze the morality of gender-enhancing treatment and surgical procedures in light of Pope Francis’s synodal inductive approach. It argues that the traditional philosophical moral approach grounded in natural law theory is inadequate to morally analyze these contemporary sexual issues. It recommends the sociological approach of inquiring into the motives and not just the meaning of these “unnatural” external acts before passing moral judgment, (...) and applying the principle of double effect to understand the morality of transgenderism, gender-enhancing treatment, and transgender sexuality to resolve the moral panic of “gender ideology” in the Catholic Church. (shrink)

Portion sizes of meals have been becoming progressively larger which contributes to the onset of obesity. So far, little research has been done on the influence of body weight on portion size preferences. Therefore, we assessed whether Body Mass Index, as well as other selected factors, contribute to the estimation of food portions weight and the subjective perception of portion sizes. Through online questionnaires, the participants were asked to estimate the weight of pictured foods in the first study. In the (...) second study, the participants indicated how the depicted varying portion sizes of different meals relate to their actual consumed real-life portion sizes. A total of 725 and 436 individuals were included in the statistical analysis in the first and second study, respectively. BMI and gender had a small effect on the capacity to estimate the weight of foods. The main predictor for portion size choices was the factor gender with men estimating ideal portion sizes as larger than women. Further, age and hunger together with external and restrictive eating behaviors were among the deciding factors for portion size choices. As expected, externally motivated eaters chose bigger portions while restrictive individual smaller ones. Gender- and age-related differences in portion size preferences likely reflect distinct energy requirements. The individuals with a higher BMI do not differ strongly from other BMI groups in their portion-related preferences. Therefore, other factors such as meal frequency, snacking, or a lifestyle, may contribute more to the onset, development, and maintenance of overweight. (shrink)

The sex ratio at birth in China exhibits a major occurrence of “missing women” due to the high son preference in Chinese culture. Clearly, the large gender discrepancy in China can be explained not only by ethical, moral, or social fairness theories but also by the economic benefits of women's particular abilities, experiences, and talents. This article examines the influence of female chief financial officers on information disclosure violations in order to highlight women's positive contributions. Our data imply that (...) having a female CFO can dramatically lower the number of companies that fail to disclose information. The results are strong after controlling endogeneity with propensity score matching, Heckman's two-stage self-selection model, and CFO change, as well as controlling the gender of the chairman and chief executive officer, utilizing different study periods, and using exogenous shock. We further examined the moderate effects of CFO power and external monitoring, and we found that CFO power magnifies the negative effect of female CFO on violations; the more the power, the more the negative effect of female CFO on violations. We also found that when the firm has effective external monitoring, there are fewer future infractions of information disclosure. (shrink)

Current research has focused on gender as a conditioning factor in students’ study choices, highlighting the existence of gender stereotypes associated with these choice. The general objective of this article is to analyse if there are differences based on sex in the choice of musical instruments in music conservatories. The methodology used is quantitative. We have analysed the data on enrolment in the different instrumental specialities of two public music conservatories in Seville (Spain) at the three levels of (...) music education: Basic, Professional and Higher Music Education. This article contrasts if there are instrumental specialities that are mostly chosen by one or the other sex, and to check if this sexual segregation has been produced by chance or can be explained by other causes. This investigation was carried out for a total of 4120 students from two different conservatories. The main conclusions of the study were the existence of feminized and masculinized instrumental families, and the relationship between the variables “students’ sex” and “instrumental families and musical specialities” was significant with a medium effect size. This research confirms that men and women choose the instruments that have traditionally been associated with their male or female roles respectively. (shrink)

This paper reflects the application in education of an autocorrector for Italian designed to make it easier to adopt gender-fair language consistently in administrative documents. Sexism in Italian produces important effects in educational contexts as confirmed, for example, by research analyzing school texts. The literature highlights how certain gendered expressions influence our cognition, and how masculine terms evoke masculine images with the effect of excluding, depowering and make invisible women, non-binary and trans people. The analysis of sexism in (...) Italian is thorough and several national and international bodies issued gender-fair language guidelines, that constitute a vast know-that on the subject. However, there is a lack of operational tools to facilitate their implementation, bridging the gap between the know-that and the know-how. This contribution aims to explore, from an interdisciplinary perspective, the pedagogical and training potentialities arising from the use of a gender-fair autocorrect in education. In particular, we argue that the benefit of such a tool is twofold: on the one hand, it produces fair texts and, on the other, it helps its users to develop the ability to recognize and replace sexist expressions. (shrink)

This study constitutes a contribution to the discussion about moral reasoning in business. Kohlberg’s (1971, in Cognitive Development and Epistemology (Academic Press, New York), 1976, in Moral Development and Behavior: Theory and Research and Social Issues (Holt, Rienhart and Winston, New York)) cognitive moral development (CMD) theory is one explanation of moral reasoning. One unresolved debate on the topic of CMD is the charge that Kohlbergian-type CMD theory is gender biased. This research puts forth the proposal that the issue (...) may be elucidated by exposing an ambiguity in “gender” (Borna and White: 2003, Journal of Business Ethics 47, 89–99; Gentile: 1993, Psychological Science 4(2), 120–122; Unger: 1979, American Psychologist 34(11), 1085–1094). We use the Sociomoral Reflective Objective Measure (SROM) to measure CMD and the Bem Sex Role Inventory (BSRI) to measure gender as a psychosocial concept, rather than as a biological classification. The results of our study indicate that high femininity, measured as a psychosocial attribute, is associated with significantly lower Kohlbergian-type CMD scores among business practitioners. Sex moderates the effect of gender on CMD, but only indirectly. Our research also reveals that education plays a significant moderating role in the relationship between gender and moral reasoning. In addition, age has a significant direct effect on CMD scores of business practitioners. (shrink)

Drawing on the status characteristic theory, we investigate the effect of gender on board directors’ status ranking and find that all else being equal, female directors’ status ranking is 81.48% of one position lower than that of male directors, a discrepancy that is attributable to gender. We theorize on the mechanism that determines the ways in which the status value of gender on a board affects board interactions, and we predict how this mechanism influences firm outcomes, (...) including excessive managerial spending, social responsibility performance, and firm risk. We test our hypotheses in Chinese firms using an unbalanced panel that includes 5396 firm-year observations for a period of 6 years and find them supported. (shrink)

This study examines the impact of grammatical gender on memory recall among simultaneous bilinguals with two three-gendered languages (Ukrainian and Russian). Ukrainian−Russian bilinguals and English monolingual controls were tested on their ability to remember names assigned to objects with either matching or mismatching grammatical genders across their two languages. Results showed that bilinguals recalled names more accurately when the biological sex of the names was congruent with the grammatical gender of objects in both languages (e.g., recalling a male (...) name assigned to a noun with masculine grammatical gender in both L1s, rather than a female name). English monolinguals, in contrast, showed no difference in recall. However, when grammatical gender mismatched across Ukrainian and Russian, the expected influence of the more proficient language on recall accuracy was not observed. These findings suggest that converging grammatical information from two L1s creates stronger memory associations, enhancing recall accuracy of simultaneous bilinguals. Conversely, mismatching grammatical genders appear to negate this effect. Taken together, these findings highlight the interconnected nature of bilingual conceptual representation. (shrink)

Gender inequity is prevalent in the workplace. It violates the principle of equal treatment for all employees, and often leads to problems with retention, morale, and performance. Individuals, however, may have different perceptions of gender inequity. In this study, we examined the relationship between individual and organizational level variables and perceived gender inequity for a sample of church workers. Regression analysis was used to test several hypotheses informed by social psychological theories. The results showed that (1) individuals (...) perceived gender inequity in the workplace; (2) organizational level variables had more effect on perceived gender inequity than individual level variables; and (3) compared to men, women perceived greater gender inequity favoring males. Discussion, limitations, and suggestions for future research are provided. (shrink)

Two hundred and five 14-16 year olds from two Anglophone Canadian schools were given the Canadian Test of Cognitive Skills and the Cognitive Styles Analysis and their grade 9 scores in the subjects of French, English, mathematics, geography and science were obtained. The study first looked at the relationship between cognitive skills and cognitive style. The correlation between cognitive skills and cognitive style approached zero suggesting their independence. Having confirmed the independence of cognitive skills and cognitive style, their interactive (...) class='Hi'>effect, including gender, on subject performance was investigated by means of analysis of variance. There was a significant interaction between sex and subject; females were superior to males in all five subjects, but particularly so in French and English. There was also a significant interaction between skill, style and subject in their effect on performance. This was discussed in terms of the role of style in learning and the effect of skill/intelligence on strategy development. (shrink)

This paper proposes a new way of measuring progress in international politics, an approach that focuses on the symbolic and ideological work of international organizations. Although such a strategy is not entirely new to the study of International Relations, it has not been a common, accessible way of assessing how well international organizations work to effect change. The more famous methods have been legalistic—investigations of how international organizations have created new international law in the issue-areas under investigation1—and bureaucratic—studies of (...) how international organizations create machinery to deal with the problems2. But in a world where domestic and international discourse is more mediated than ever before by television, radio, the Internet, newspapers, and other means of mass communication, the argument here is that propaganda is a third arena that must be taken into account when exploring the work of international organizations. The international organization in question here is the United Nations, and the issue-area examined is gender equality, a topic that is also variously described as “women's rights,” “women's issues”, or the “women's movement”. The paper explains first why the topic of the UN and women's rights is important, I then examine the propaganda role of the UN in the struggle for gender equality, and the paper concludes with a critical analysis of the UN's propaganda work in relation to this issue. (shrink)

The Physical Exercise Rating Scale, Mindfulness Attention Awareness Scale, Ruminative Thinking Scale, and Pittsburgh Sleep Quality Index are used to conduct the questionnaire among a sample of 1,006 college students to figure out whether there is any correlation between physical exercise and sleep quality in college students as well as how the mechanism of mindfulness and ruminative thinking plays a role in them. For data analysis, the Harman single-factor test was used; for the common method deviation test, Pearson’s correlation analysis, (...) and the mediating effect tested by using the bootstrap method were carried out. Results: Overall, 34% of college students’ sleep quality is poor. The PSQI is positively correlated with ruminative thinking, while both are negatively correlated with the level of physical exercise and mindfulness; the level of physical exercise is positively correlated with the level of mindfulness. Physical exercise can significantly negatively predict sleep quality had no significant predictive effect on sleep quality. After controlling for age and gender, physical exercise appears to have an impact on sleep quality of college students through the independent intermediary role of mindfulness and ruminative thinking and the chain intermediary role of mindfulness and ruminative thinking, with a total mediating effect value of −0.007. This study reveals the relationship between physical exercise and sleep quality, as well as its mechanism, thus guiding college students to actively participate in physical exercise. It also provides corresponding suggestions to improve sleep quality as well as physical and mental health in college students. (shrink)

: How do people make decisions? Previous psychological research consistently shed light on the fact that decisions are not the result of a pure rational reasoning, and that emotions can assume a crucial role. This is particularly true in the case of moral decision-making, which requires a complex integration of affective and cognitive processes. One question that is still open to debate concern the individual factors that can affect moral decisions. Gender has been consistently identified as a possible variable (...) of interest for the adoption of different strategic behaviors, with men using more rational processes and women more deontological principles. In the present study we aimed at exploring the presence of gender differences in different decision-making scenarios. Results showed that the moral scenario led to a similar acceptance rate in both genders, while economic and shopping offers were more likely to be accepted by men. Also, women were more inclined to refuse unfair offers, which included a higher personal benefit at the expense of the opponent, even if this meant a total loss for both parties. Finally, correlational analyses revealed a different relation between risk propensity and decision-making in men and women in different scenarios. Keywords: Decision-making; Utilitarianism; Altruism; Moral Decision-making; Economic Decision-making Decisioni morali, economiche e d’acquisto a confronto. Effetti di genere e utilitarismo Riassunto: Come prendiamo le decisioni? La letteratura psicologica disponibile ha chiarito in ampia misura come le decisioni non siano il risultato di un ragionamento puramente razionale e che le emozioni possono assumere un ruolo cruciale. Questo è particolarmente vero nel caso delle decisioni morali, che richiedono una complessa integrazione tra processi affettivi e cognitivi. Una questione ancora aperta riguarda i fattori individuali che possono incidere sulle decisioni morali. Il genere è stato identificato come una possibile variabile da considerare rispetto all’adozione di comportamenti strategici differenti, in cui gli uomini sembrano più inclini a far uso di processi razionali e le donne a considerare principi deontologici. In questo lavoro abbiamo provato a esplorare la presenza di differenze di genere in diversi contesti decisionali. I risultati hanno mostrano come in ambito morale entrambi i generi siano portati ad accettare opzioni simili, mentre offerte economiche e commerciali sono accettate in misura maggiore dagli uomini. Le donne sarebbero più inclini a rifiutare offerte inique che comprendono benefici personali maggiori a discapito di una controparte, anche se questo implica una perdita totale da ambo le parti. Infine, le analisi correlazionali hanno mostrato una diversa relazione tra propensione al rischio e processi decisionali tra uomini e donne in contesti diversi. Parole chiave: Processi decisionali; Utilitarismo; Altruismo; Processi decisionali morali; Processi decisionali economici. (shrink)

The study examined the impact of students’ absolute age-position at the time of testing by grade level and gender on their achieved level of mathematics, reading and science performance. An analysis was conducted based on a sample of 11,500 15-year-old pupils in the United Arab Emirates who participated in the OECD’s Programme for International Student Assessment 2012 study. In support of an absolute age-position effect it was found that the youngest age-at-test student grouping demonstrated significantly lower levels of (...) mathematics, reading and science performance than their older peers. It was also shown that grade level had a significant influence on the demonstration of functional knowledge by same-aged students. Lastly, the female students attained significantly higher levels of mathematics, reading and science performance than their male counterparts. (shrink)

This study investigates the influence of teacher competence on 3rd?grade students? reading achievement in public and independent schools in Sweden. The data come from the Swedish participation in PIRLS 2001 (Progress in Reading Literacy Study 2001) and comprise some 10,000 students. Students in independent schools achieved better on the reading test than did students in public schools, but when parents? education was controlled for, the effect on students? achievement of school type disappeared. Teacher certification for teaching in the early (...) grades had a strong effect on students? mean reading test scores in both school types, while no significant effects of teacher experience, age, gender, in?service training or cooperation could be established. Though school type had no influence of itself, it was a mediating factor for both parents? education and teachers? education. These effects, however, worked in opposite directions. (shrink)

With the increasingly serious employment situation in China, the government and schools encourage college students to start businesses to alleviate employment pressure. College student's successful entrepreneurship depends on national preferential policies, social support, and, most importantly, their healthy and solid psychological quality and entrepreneurial psychological quality. The purpose is to understand the entrepreneurial psychology of college students and study the entrepreneurial psychological effect. Firstly, the four aspects of entrepreneurial psychology are summarized, including entrepreneurial awareness, entrepreneurial volition, entrepreneurial ability, and (...) entrepreneurial personality. Secondly, the research status of college students' entrepreneurial psychology is reviewed, and the existing problems are pointed out. Thirdly, the combined model of wavelet transform and Neural Network is proposed, and the feasibility of the proposed model is evaluated through the analysis of college students' entrepreneurial psychology. The wavelet NN is used in experimental design to predict college students' entrepreneurial psychology, and the predicted results are compared with the actual value. From the perspective of the prediction results of entrepreneurial psychology, the combination of wavelet algorithm and neural network is more accurate for entrepreneurial psychology prediction and evaluation results of law students. Overall, the difference between the predicted value and the actual value is within 0.3 points, which is relatively stable. According to the analysis of single-factor results, the scores of students of different majors in the four dimensions of entrepreneurial psychology are all higher than 3.5, but there is no significant difference among the four dimensions, indicating that the major has no significant impact on entrepreneurial psychology; law students with different educational backgrounds have significant differences in entrepreneurial psychology, among which students with a master's degree have the strongest entrepreneurial will, while doctoral students have the lowest entrepreneurial will; in terms of entrepreneurial psychological capital, men's self-efficacy is higher than women's, and the difference is significant. The difference between males and females in the scores of entrepreneurial psychological factors' four aspects is not very obvious. In terms of entrepreneurial psychological capital, males' self-efficacy is significantly higher than females'. Artificial Intelligence technology has great application prospects in the prediction and evaluation of college students' entrepreneurial psychology, and college students' entrepreneurial psychology is highly correlated with gender and education. (shrink)