When do stories change our minds? Narrative persuasion about social problems

Scholars in a number of disciplines have sought to assess the power of reading or viewing a personal story to modify people's beliefs. However, the research, which has been pursued under diverse programs, has produced conflicting findings. We focus on the persuasiveness of personal stories about problems that are structural (rather than individual) and whose solution requires government action. Overall, the research suggests that although personal stories can overcome people's tendency to resist new information, they often do not do so. People's preexisting beliefs, assumptions, and stereotypes affect their willingness to be absorbed by a story, to empathize with the stories' protagonists, and to endorse the message communicated by the story. We argue also for a sociological perspective on narrative persuasion, one which, unlike the mostly experimental research conducted so far, pays attention to the context in which people encounter stories and to the norms shaping people's assessment of a story as credible, relevant, and important.     

Nice and Nasty Theory of Mind in Preschool Children: Nature and Nurture

Experimental research suggests the differentiation of ‘nice’ and ‘nasty’ theory of mind (ToM). Over 5000 parents from the Twins Early Development Study reported on nice (e.g., being considerate) and nasty (e.g., blaming others) behaviours following their twins’ second, third, and fourth birthdays. Factor analyses yielded four factors and it was proposed that these related to prosocial behaviour necessitating ToM (Nice ToM), antisocial behaviour necessitating ToM (Nasty ToM), and prosocial and antisocial behaviour not necessitating ToM (Nice and Nasty). Interscale correlations, gender differences, and their relationship with language were consistent with this distinction. Both ToM scales showed moderate heritability and significant environmental influences (shared and nonshared). Bivariate analyses indicated somewhat distinct aetiological influences on Nice ToM versus Nasty ToM. However, further research is needed to confirm whether this distinction reflects interactions between ToM and temperament, or two underlying genetic and cognitively distinct ToM abilities.     

Does business model affect accounting choices? An empirical analysis of European listed companies

Financial accounting research increasingly includes business model (BM) constructs, but the ability of financial reporting to capture BM characteristics has not been verified. This study empirically explores the links between BMs and accounting choices by clustering a sample of 103 European listed companies according to an innovative, nonlinear algorithm (self-organizing map) that uses pertinent industrial, strategic, governance, and financial variables to uncover different dimensions of a BM. The authors investigate accounting choices (accounting measurement, accounting treatment, and disclosure level) by companies that belong to the different identified BMs. The analysis of the relations between different company BMs and their accounting choices indicates no significant connections, which offers empirical confirmation of the criticisms regarding the inability of financial reporting to represent (or even consider) a company’s BM. The results suggest further attempt to capture BM in financial reporting, which requires regulators to establish accounting standards that acknowledge the value creation processes of an entity and incentivize managers to represent those processes.     

Composite Indicator of Social Inclusion for European Countries

Social inclusion is one of the key challenges of the European Union (EU) Sustainable Development Strategy. We use four indicators from EU policies to measure social inclusion for the 27 member countries of Europe. In particular, we aggregate the four indicators in a multiplicative composite indicator via a DEA-BoD approach with weights determined endogenously with proportion constraints. We obtain a score of social inclusion that allows us to grade the 27 EU countries from 2006 to 2010. In this way, we highlight the specific role played by the four indicators in determining improvements and deteriorations of social inclusion during the European phase of the financial and economic crisis.