Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the effects of these two types of connection and their joint effect on audit quality. We find that state ownership and management affiliations with the external auditor both increase the probability of receiving a clean audit opinion in China. Furthermore, the probability increment brought by management affiliations for non-state-owned (...) enterprises (NSOEs) is greater than that for state-owned enterprises (SOEs). These results suggest that state ownership and management affiliations are two important types of connection that impair auditor independence, and that management affiliations are of greater importance to private-sector firms than to SOEs. (shrink)

先秦时期是"礼崩乐坏"的社会动乱时期, 先秦儒家敏锐地把握了社会动乱的根源所在等级秩序的破坏; 他们提出了解决这一问题的最佳方案--"分", 即对人群进行等级的区分与辨别, 确立一种以等级为特征的社会秩序; 秩序建构是一个永恒的治世主题; 在当下的和谐社会中, 我们可以借鉴儒家的智慧, 结合中国当代的现实, 深入思考秩序、伦理与和谐的内在关系, 从中寻求新的解答.

The gray prediction model, based on the GM method, is an important branch of gray theory with the most active research and the most fruitful results, and it is the most widely used because of its small sample size, simple modeling process, and easy to use. Such advantages have been successfully applied in many fields such as transportation, agriculture, energy, medicine, and environment and have been gradually developed into a mainstream predictive modeling method. This study combines the Three-parameter Whitenization Grey (...) Model ), which fits the inhomogeneous exponential law sequence, and the Particle Swarm Algorithm to optimize the order and background value coefficients under the condition of the minimum sum of squares of simulation errors, and hence, to solve the problem that the cumulative order is fixed to “1” and the background value coefficient value is fixed to “0.5.” As a result, a parameter-optimized gray system model with flexibility, adaptability, and dynamic adjustment is designed to simulate and predict China’s higher education gross enrollment rate. The application shows that the model has better overall simulation and prediction performance than others. On the one hand, the parametric optimization model significantly improves its own performance, and on the other hand, its intelligent and adjustable adaptivity improves the accuracy and further extends its application. (shrink)

RESUMEN Los casos de "ver-como", presentados por Wittgenstein en la Segunda Parte de Philosophical Investigations, muestran que el concepto de "ver" se encuentra cercano al de "interpretar" y resiste su separación. El presente artículo propone un argumento para aclarar la noción de "interpretación" presente en estos casos, a partir de su comparación con los usos presentes en el Tractatus y en la Primera Parte de Philosophical Investigations. Se sostiene que dicha noción cumple el rol de determinar el sentido de lo (...) visualmente experimentado. Además, "ver" e "interpretar" mantienen un tipo de relación interna y "ver-como" puede considerarse como una "representación elástica". ABSTRACT The "seeing-as" cases, presented by Wittgenstein in the Second Part of Philosophical Investigations, show that the concept of 'seeing' is close to that of 'interpretation' and resists its separation. This article proposes an argument to clarify the notion of 'interpretation' present in these cases, from its comparison with the uses present in the Tractatus and in the First Part of Philosophical Investigations. It is argued that this notion fulfills the role of determining the sense of the visually experienced. In addition, 'to see' and 'to interpret' maintain a type of internal relationship and 'seeing-as' can be considered an "elastic representation". (shrink)

In response to the Covid-19 pandemic, online learning has been carried out in many countries with different types of online learning models being promoted and implemented. In the global pandemic continues, the education environment is forced to change from traditional classroom or blended teaching mode to online learning teaching model. With the outbreak of COVID-19, China was the first to announce that online courses are to be implemented in February 2020. In China, whether online learning can replace traditional offline teaching (...) has become a topic worth discussing. Therefore, this study investigates university students in China by questionnaires and discussions of this topic. The study is based on the Push–Pull Mooring model. Based on 854 valid responses collected from an online survey questionnaire, structural equation modeling was employed to examine the research model. The results show that push effects, pull effects, and mooring effects all significantly influence users' switching intentions from offline to online learning platform. Finally, this study explores whether push–pull–mooring can be a reference for promoting and implementing online learning courses in Chinese colleges and universities in the future after the pandemic. (shrink)

Ever since the ancient Chinese paradox "white horse is not horse" was brought into the context of Western philosophy, various interpretations have been proposed by modern scholars based on different theoretical considerations, although no satisfactory consensus has been reached. Controversy focuses especially on whether the paradox implies a realist or nominalist ontology.The controversy starts from Fung Yu-lan's realist reading of Gongsun Long. Fung read "white horse is not horse" as "white-horseness is different from horseness." "The universal, horseness, is the essential (...) attribute of all horses. … Such 'horseness' is distinct from 'white-horseness'". He ascribes to Gongsun Long a Platonic realism... (shrink)

The Dao Companion to Chinese Philosophy of Logic is the first general overview of Chinese logical philosophy in English, presumably providing students and researchers of Chinese thought in the Engl...

Industrial investment funds are a new financing innovation mode that can build an effective financing channel for enterprises.Based on the panel data of Chinese Listed Companies in 2008–2017, this manuscript constructed a static panel model between industrial investment funds, government R&D subsidies, and technological innovation to empirically analyze the effects of industrial investment fund involvement and government R&D subsidies on companies’ technological innovation. The research shows that industrial investment fund involvement can increase the company’s R&D investment by providing financial funds (...) for the company, which can effectively solve the company’s lack of funds in the process of technological innovation and guarantee the smooth running of the company’s innovation activities. Secondly, government R&D subsidies can alleviate the pressure of R&D investment to a certain extent, which is conducive to promote a higher level of technological innovation in the company. Thirdly, for companies with industrial investment fund involvement, government R&D subsidies are conducive to promote technological innovation. In contrast, for companies without industrial investment fund involvement, government R&D subsidies have no significant impact on technological innovation to a certain extent or even have a “crowding out effect.”. (shrink)

In “Normativity and Epistemic Intuitions”, Weinberg, Nichols and Stich famously argue from empirical data that East Asians and Westerners have different intuitions about Gettier -style cases. We attempted to replicate their study about the Car case, but failed to detect a cross - cultural difference. Our study used the same methods and case taken verbatim, but sampled an East Asian population 2.5 times greater than NEI’s 23 participants. We found no evidence supporting the existence of cross - cultural difference about (...) the intuition concerning the Gettier car case. Taken together with the failures of both of the existing replication studies, our results provide strong evidence that the purported cross - cultural difference in Gettier intuitions does not exist. (shrink)

Corporate citizenship represents various organizational activities and status related to the organization's societal and stakeholder obligations. This study develops five different dimensions of corporate citizenship and examines the relationship between the five dimensions and purchase intention by including two key mediators. In the proposed model of this study, purchase intention is indirectly affected by economic, legal, ethical, general philanthropic, and strategic philanthropic citizenship via the mediation of corporate identification and brand trust. Empirical testing using a survey of 353 consumers from (...) various industries confirms most of our hypothesized effects. Last, managerial implications for corporate leaders and limitations of our findings are discussed in depth. (shrink)

本书简要地阐明了文学本文的创造过程,文学作品的构成及其实现过程,文学的审美价值系统及其实现过程,文学的历史发展过程。.

The evaluation index system of ecological security of marine ranching is based on the assumption that there is independence among evaluation indexes in the existing studies, which ignores the complex interactive paths of marine ranching as an artificial ecosystem. In this study, the MRES evaluation network model that includes interdependent relationships is established based on the Driver-Pressure-State-Impact-Response model and the analytic network process method. Then, the probabilistic linguistic term sets and analytic network process methods are used to calculate the weights (...) of the evaluation indexes of MRES. The overall evaluation value and the contribution rate of clusters are consequently defined and analyzed to reflect the performance of MRES. Finally, a case study is carried out for evaluating the MRES of marine ranches in Rongcheng by means of the proposed method. The conclusions are summarized as follows: The weights of clusters are ranked as Responses > Impact > Driver > State > Pressure, and “scientific management of fishery resources” is the most important index; the MRES performance of marine ranches in the city of Rongcheng is at the medium security grade on the whole, and all 11 samples are driven by the response. (shrink)

The Legalist school, which played a progressive role in the history of our country, was a school of thought in direct opposition to the Confucian school. It appeared in the Spring and Autumn and Warring States periods and had its own particular economic basis and political conditions. The school which through the ages has worshiped Confucius and the chieftains of the opportunist line within our own Party have proceeded from their reactionary political needs to fabricate lies regarding the question of (...) the appearance of the Legalists and to cover over the basic differences between the two classes and lines represented by the Confucians and the Legalists. Therefore, we must uphold the Marxist theory of historical materialism and correctly analyze the economic and political sources of the Legalist school. (shrink)

This study explores the impact of government informatization construction on corporate digital technology innovation. It uses the integration of informatization and industrialization pilot zones in China as a quasi-natural experiment of government informatization construction, and construct a difference-in-differences model. Based on a sample of Chinese A-share corporations from 2007 to 2021, the empirical findings reveal that government informatization construction significantly promotes corporate digital technology innovation by enhancing corporate attention to digital technologies and reducing transaction costs. Furthermore, the positive impact is (...) more pronounced in the southern regions and regions with stronger intellectual property protection and high-tech and digital economy industries, as well as mature-stage corporations and corporations with higher levels of digital technology innovation. These findings provide valuable insights for implementing informatization policies and facilitating corporate digital technology innovation. (shrink)

We deal with the design problem of nonfragile state estimator for discrete-time genetic regulatory networks with time-varying delays and randomly occurring uncertainties. In particular, the norm-bounded uncertainties enter into the GRNs in random ways in order to reflect the characteristic of the modelling errors, and the so-called randomly occurring uncertainties are characterized by certain mutually independent random variables obeying the Bernoulli distribution. The focus of the paper is on developing a new nonfragile state estimation method to estimate the concentrations of (...) the mRNA and the protein for considered uncertain delayed GRNs, where the randomly occurring estimator gain perturbations are allowed. By constructing a Lyapunov-Krasovskii functional, a delay-dependent criterion is obtained in terms of linear matrix inequalities by properly using the discrete-time Wirtinger-based inequality and reciprocally convex combination approach as well as the free-weighting matrix method. It is shown that the proposed method ensures that the estimation error dynamics is globally asymptotically stable and the desired estimator parameter is designed via the solutions to certain LMIs. Finally, we provide two numerical examples to illustrate the feasibility and validity of the proposed estimation results. (shrink)

Teacher emotion, an important aspect of language teacher psychology, has recently drawn growing attention in language teacher development studies. Previous research has shown that language teachers, typically pressured by heavy workloads, may face emotional challenges from multiplied sources, especially in the context of educational changes such as curriculum reform and the COVID-19 emergency. Current literature on teachers’ emotions largely centers around ordinary language teachers, with teacher leaders whose agentic actions often exert greater influence on the effectiveness of educational changes rarely (...) examined. Situated in a top-tier research university that has been promoting an English for Academic Purposes reform to enhance its science students’ multilingual competence in academic contexts, this longitudinal case study tracked the emotional trajectory of an English teacher, Lea, for 5 years. Adopting an ecological perspective, our study confirms that language teachers’ emotions vary across the reform ecosystems and extends the current inquiry by conceptualizing the intricately interrelated teacher emotion, agency, power, and identity as dynamic constructs. This study also reveals how the reform-inflected emotional changes were associated with Lea’s EAP teacher and teacher leader identity construction, with both identities reinforcing each other, which to some extent reconciled Lea’s emotional tensions. Our study bears significant implications for language teachers involved in educational reform, teacher leaders, and school administrators. (shrink)

The way EFL students experience the process of learning has always been of utmost importance since it tremendously affects the amount of learning and received pleasure throughout this process for both teachers and students. From this aspect, both self-efficacious and committed teachers make a contribution to their organization’s success. Even though many studies have been conducted about teachers’ self-efficacy and their organizational commitment, a few of which concentrate their attention on the link between these two variables. To fill this gap, (...) this review paper provides a glimpse at the underlying roles of teacher self-efficacy and their organizational commitment. Furthermore, it presents the definitions and applications of each construct. Finally, some implications and future recommendations are put forward to avid scholars. (shrink)

A correction to this paper has been published: https://doi.org/10.1007/s11841-021-00858-0.

Abstract:Trains, a representation of Western technology and civilization, entered China in the early twentieth century. Han Bo poeticizes this train-induced Chinese modernity and its ongoing processes by mobilizing female images and characters on, of, or around the train, itself a complex of technocultural material forces entering into the vision of the modern Chinese people both individually and collectively. This essay analyzes such a train of train images in two poems by Han Bo, “Modern Sexual Equipmentality” and “Mass-Murdering Equipmentality,” while providing (...) a brief contextual and conceptual framework for understanding some of the literary and philosophical aspects of contemporary Chinese poetry with some focus on their gender dynamics. (shrink)

Augustine’s theory of first movements has provoked many controversies over the years. When discussing Augustine’s position in preliminary passions, some scholars maintain that he misunderstands the Stoics, whereas some others argue that he grasps their works rather well and his accounts are consistent with Stoic teaching. This article examines how Augustine transforms his predecessors’ conception of first movements into his own theory, with particular focus on whether Augustine misinterprets his predecessor’s doctrine in his approach. The first section introduces the recent (...) disputations on Augustine’s misunderstanding of the Stoic concept of the first movements. The second section compares Augustine’s opinions in his early, middle, and late writings to determine whether changes occur in his interpretation. Based on the above observations, this essay argues that Augustine is familiar with the Stoic doctrines, but in his later works, he ‘deliberately’ deviates from their concept of the first movements in order to refute their ‘pride’ and to defend his Christian position on the psychology of preliminary passions. These deliberate new changes of terms by Augustine do not derive from a misunderstanding, but rather follow from his attempt at constructing a new dynamic theological framework of addressing passions during his later thought. The article concludes with a third section that revisits the modern critiques and responds with a consideration of the significance of Augustine’s views on preliminary passions. (shrink)

Daniel Kahneman was not the first to suggest that attention and effort are closely associated, but his 1973 book Attention and Effort, which claimed that attention can be identified with effort, cemented the association as a research paradigm in the cognitive sciences. Since then, the paradigm has rarely been questioned and appears to have set the research agenda so that it is self-reinforcing. In this article, we retrace Kahneman's argument to understand its strengths and weaknesses. The central notion of effort (...) is not clearly defined in the book, so we proceed by constructing the most secure inferences we can from Kahneman's argument regarding effort: it is cognitive, objective, metabolic expenditure, and it is attention. Continuing, we find from Kahneman's argument that effort-attention must be a special case of sympathetic dominance of the autonomic nervous system that is also an increase in metabolic activity in the brain that has crossed a threshold of magnitude. We then weigh this conception of effort against evidence in Kahneman's book and against more recent evidence, finding that it does not warrant the conclusion that effort can be equated with attention. In support of an alternative perspective, we briefly review diverse studies of behavior, physiology and neuroscience on attention and effort, including meditation and studies of the LC-NE system, where we find evidence for the following: 1) Attention seems to be associated not with the utilization of metabolic resources per se but with the readying of metabolic resources in the form of adaptive gain modulation. This occurs under sympathetic dominance and can be experienced as effortful. 2) Attention can also occur under parasympathetic dominance, in which case it is likely experienced as effortless. (shrink)

A total of 843 college students in Guangdong University of Foreign Studies were investigated using a social support evaluation scale, a resilience scale, and a life satisfaction evaluation scale. Results were analyzed using IBM® SPSS 21.0® and Amos 17.0. It was shown that there existed a positive correlation respectively among resilience, social support and life satisfaction. Social support predicted resilience positively and resilience partially mediated the association between social support and life satisfaction. Finally, resilience moderated the association between social support (...) and life satisfaction; the higher the resilience level, the more significant the positive predictive effect of social support on life satisfaction. College students' life satisfaction is closely related to social support and resilience; resilience partially plays a mediating and moderating role between social support and life satisfaction. (shrink)

Studies show that research and development may not always benefit entrepreneurial firms. This paper focuses on the double-edged effect of R&D activities on attracting institutional investment in entrepreneurial firms. Based on a panel dataset of 700 listed entrepreneurial firms in ChiNext, we document: an inverted-U relationship between R&D intensity and future institutional investment, which we argue is evidence that institutional investors are concerned about R&D overinvestment; an inverted-U relationship between R&D capitalization and future institutional investment, which we argue shows suspicion (...) of the institutional investors towards high R&D capitalization. Furthermore, by splitting institutional investors into venture capitals and non-venture capitals, we confirm that VCs have higher acceptance of both R&D intensity and capitalization as VCs have more expertise to alleviate a certain level of risks. (shrink)

High-tech industries often regard workers as their main source of value creation. In order to stimulate their employees' willingness to innovate and their innovative behavior and reduce the turnover intention, companies are now seeking to establish employer–employee relationships in which their employee's willingness to stay is not simply driven by extrinsic motivations. Therefore, it is an important topic in human resources for companies to implement measures that encourage employees to willingly devote themselves to their jobs and consider organizational growth as (...) a component of their career development. This study aimed to investigate the effect of person–organization fit and person–job fit on employees' innovative behavior and turnover intention via the mediators including job satisfaction and organizational commitment. Six hundred ninety-seven employees from China's eight major high-tech industries were examined in this study, and the empirical results were analyzed using partial least squares. Based on the results, it is suggested that the person–organization fit and person–job fit are both crucial factors affecting employees' job satisfaction and organizational commitment, which, in turn, increase employees' willingness to innovate in their jobs and reduce their turnover intentions. Furthermore, this study could serve as a reference for companies in selecting employees, promoting job satisfaction, and developing strategies for sustainable development. (shrink)

Graduate education is a critical period in shaping and fostering graduate students' awareness about the importance of responsible conduct of research and knowledge and skills in doing good science. However, there is a lack of a standard curriculum and assessment framework for graduate students in Taiwan. The aim of this study was to develop a literacy-based research integrity (RI) assessment framework, including five core RI areas: (1) basic concepts in RI, (2) RI considerations in the research procedure, (3) research ethics (...) and research subject protection, (4) publication and authorship, and (5) conflict of interest. The five areas were derived through a comprehensive review of major topics and areas covered in existing research integrity education and training programs and were rated by RI experts with adequate content validity. Test items on the five core areas were developed across three literacy levels: remembering and understanding, applying and analyzing, and evaluating and creating. Seven thousand and eighty-seven graduate-level trainees took an 18-unit RI course covering the five RI areas. Upon finishing the course, trainees completed a computer-based RI assessment randomly selected from 26 RI testing booklets. The design of test items followed the mastery-oriented assessment principles to promote trainees’ learning of RI with adaptive assessment feedback. Results showed that the items in the RI assessment had adequate discrimination and low difficulty level. Thus, the RI assessment can be used to assess a range of trainees’ RI literacy and can provide the most information in identifying trainees in need of more instruction or alternative training. The low guessing parameters also indicated the online RI assessment had an appropriate control of test exposure and cheating prevention. Higher education authorities can use this framework to assess graduate students' RI literacy based on a standard curriculum and prepare them for conversations about the responsible conduct of research for RI culture-building. (shrink)

In recent years policy makers and public health professionals have described obesity and its associated diseases as a major global public health problem. Bioethicists have tried to address the normative implications of proposed public health interventions by developing guidelines or proposing ethical principles that ethically grounded health policy responses should take into consideration. We are reviewing here relevant literature and conclude that while there are clearly health implications resulting from the increasing number of seriously obese people across the globe, there (...) appear to be legitimate questions about the scope of the problem as well as questions about whether particular demonstrable correlations are indicative of causations. These empirical questions require further clinical and epidemiological research. We then review currently discussed public health ethics guidance documents and proposals. Suffering from the same conceptual problems that are known features of principle-based bioethics, insofar as their capacity to ground ethically justifiable policies is concerned, they are unsuitable for actual policy development. Even if the empirical questions were resolved, health policy makers could not rely on currently existing prominent public health ethics guidance documents to develop ethically defensible policies. Further empirical and ethics research is necessary to develop ethically defensible public health policies targeting obesity. (shrink)