Using data from China, where the identity of engagement auditors is disclosed, we find significant relationships between engagement auditors’ negative experiences and the costs of corporate bonds. Further tests differentiate field and review auditors’ experiences, and we find that both field and review auditors’ negative experiences are significantly related to higher costs of corporate bonds. In addition, we find that the above results are significant only when the engagement auditors are affiliated with non-Big10 audit firms. Using path analysis, we find (...) that credit rating is a possible channel through which information on engagement auditors’ negative experiences can transfer to bond investors. Regarding non-price terms, we conclude that engagement auditors with negative experiences are associated with smaller bond sizes, shorter bond maturities, a higher likelihood of requiring collateral, and more restrictive covenants. Further analyses also show that the effects of engagement auditors’ negative experiences on the costs of corporate bonds are less pronounced for well-governed firms. To show that our results obtained from China’s corporate bond market are relevant to loan markets, we replicate the above tests using a Chinese sample, and the results from the loan market are consistent with those from the corporate bond market. Overall, our empirical results suggest that investors are indeed concerned with engagement auditors’ negative experiences. (shrink)

PurposePrevious studies on cyberloafing focus on individual and organization factors, ignoring the situation of employes as the event observers. Drawing on affective events theory, the present study proposed a theoretical model for the relationships among peer abusive supervision, negative affectivity, cyberloafing, and hostile attribute bias, which aims to bridge the above research gap.MethodologyMultiwave data of 355 employes from 8 service-oriented companies in Southwest China supported our model. Time-lag method and critical incident techniques were introduced during the data collection stage. Ordinary (...) least squares regression and bootstrapping method were employed for hypothesis test.FindingsThe empirical results indicated that peer abusive supervision was positively related to third party’s cyberloafing, and the third party’s negative affectivity plays a mediating role among the above relationships. In addition, the third party’s hostile attribution bias moderated the mediating role of third party’s negative affectivity. Specifically, the effect of peer abusive supervision on third party’s negative affectivity and the mediating effect of this negative affectivity were stronger when the third party’s hostile attribution bias was higher.OriginalityDrawing on AET, the current study constructed a process model of third party’s cyberloafing reactions to peer abusive supervision, which helps explain the affective mechanism and the boundary conditions of the above “events-affectivity-behavior” path. Our model is a positive response to previous scholars’ calls for research of abusive supervision from multiple perspectives. Meanwhile, the current study explored the antecedent variable of cyberloafing from the perspective of event observers, which provides a theoretical basis for follow-up-related research. Thirdly, this study further expanded the theoretical boundaries of AET. (shrink)

The developmental trajectory of speechreading skills is poorly understood, and existing research has revealed rather inconsistent results. In this study, 209 Chinese students with hearing impairment between 7 and 20 years old were asked to complete the Chinese Speechreading Test targeting three linguistics levels. Both response time and accuracy data were collected and analyzed. Results revealed no developmental change in speechreading accuracy between ages 7 and 14 after which the accuracy rate either stagnates or drops; no significant developmental pattern in (...) speed of speechreading across all ages. Results also showed that across all age groups, speechreading accuracy was higher for phrases than words and sentences, and overall levels of speechreading speed fell for phrases, words, and sentences. These findings suggest that the development of speechreading in Chinese is not a continuous, linear process. (shrink)

本书从界定证据相关性的内涵入手,分别探讨了逻辑上的相关性和法律上的相关性,从而澄清了一些在借鉴英美国家证据规则时出现的概念混淆。.

Ben shu jie shao le gong zi zhen, wei yuan, yan fu, kang you wei, tan si tong, liang qi chao, chen tian hua, zhang bing lin deng wan qing si xiang jia de zhe xue si xiang.

Our paper draws attention to a neglected channel of corruption—the bribe payments by state-owned enterprises. This is an important phenomenon as bribe payments by SOEs fruitlessly waste national resources, compromising public welfare and national prosperity. Using a large dataset of 30,249 firms from 50 countries, we show that, in general, SOEs are less likely to pay bribes for achieving organizational objectives owing to their political connectivity. However, in deteriorated institutional environments, SOEs may be subjected to potential managerial rent-seeking behaviors, which (...) disproportionately increase SOE bribe propensity relative to privately owned enterprises. Specifically, our findings highlight the importance of fostering democracy and rule of law, reducing prevalence of corruption and shortening power distance in reducing the incidence of SOE bribery. (shrink)

As teams of people increasingly incorporate robot members, it is essential to consider how a robot's actions may influence the team's social dynamics and interactions. In this work, we investigated the effects of verbal support from a robot on human team members' interactions related to psychological safety and inclusion. We conducted a between-subjects experiment where the robot team member either gave verbal support or did not give verbal support to the human team members of a human-robot team comprised of 2 (...) human ingroup members, 1 human outgroup member, and 1 robot. We found that targeted support from the robot had a positive effect on outgroup members, who increased their verbal participation after receiving targeted support from the robot. When comparing groups that did and did not have verbal support from the robot, we found that outgroup members received fewer verbal backchannels from ingroup members if their group had robot verbal support. These results suggest that verbal support from a robot may have some direct benefits to outgroup members but may also reduce the obligation ingroup members feel to support the verbal contributions of outgroup members. (shrink)

Global justice or the lack thereof has internal connections with global poverty. Global justice is an ideal pursuit of cosmopolitanism, which regards basic human needs as its rightful object. The right to life, from the point of view of global justice, is the most fundamental in the list of Human Rights. International anarchy and the current international economic order, however, cast a utopian shadow on the realization of this right when we consider the de facto institutions and the ostensible goal (...) of impartial love for everyone. Humanitarian aid is another approach to the problem of contemporary global poverty. Its difficulty lies first in people’s different conceptions of obligation and donation. They consider the former as duty while the latter is seen to lie beyond the call of duty. Second, in terms of a correlation between right and duty, since everyone has the right to life, the duty falls accordingly upon organizations or individuals. Meanwhile, donation as duty is not perfect obligation, thus is not compulsory either. Finally, international humanitarian aid is constrained by nationalism and partial love. Hence, in the light of either government or individual, the humanitarian aid approach is beset with challenges. Global justice has gained academic importance worldwide since John Rawls’ later works. By contrast to domestic justice, it is a theory of justice that proposes to include all human beings. Global justice stands for a kind of utopian justice in regard to both the institutional path and the humanitarian aid approach. I shall examine the theory of global justice under these two aspects. (shrink)

Liang Qichao was a leading political thinker and publicist. His manifesto, On the New People, was published serially in Japan, where Liang—like many other progressive intellectuals in the late Qing—lived and worked for a decade in order to avoid governmental suppression. The present essay was published in 1902 as part of On the New People. Liang began writing about rights as early as 1896; they came to occupy a prominent place in his theorizing after he arrived in (...) Japan in 1898. He was influenced by the Social Darwinist ideas of Kato Hiroyuki, which can be seen most clearly in Liang's 1899 essay "The Right of the Strongest." Although some of these ideas are still present in the current essay, Liang had by this time developed a more complex position, partly through reading and interpreting the ideas of Rudolph von Jhering , a pioneering German legal theorist whose influence on Liang was significant, as Liang himself declares early in this essay. (shrink)

The revival of modern Western virtue ethics presents the question of whether or not virtue ethics is appropriate for modern society. Ethicists believe that virtue ethics came from traditional society, to which it conforms so well. The appearance of the market economy and a utilitarian spirit, together with society’s diversification, is a sign that modern society has arrived. This also indicates a transformation in the moral spirit. But modern society has not made virtues less important, and even as modern life (...) has become more diversified, rule-following ethics have taken on even greater importance. Modern ethical life is still the ethical life of individuals whose self-identity contains the identity of moral spirit, and virtues have a very important influence on the self-identical moral characters. Furthermore, modern society, which is centered around utilitarianism, makes it apparent that rules themselves are far from being adequate and virtues are important. Virtues are a moral resource for modern people to resist modern evils. (shrink)

This article reports on an inquiry that investigated the development of ba constructions in early childhood Mandarin. All cases of ba construction were extracted from the Early Childhood Mandarin Corpus collected from 168 preschoolers aged 2;6, 3;6, 4;6, and 5;6. Early Childhood Mandarin Corpus, University of Hong Kong. Data analysis indicated that: Mandarin-speaking children produced a repertoire of 11 types of ba construction, and the children in the youngest age group were able to produce six types of them; children at (...) 4 years old experienced a critical developmental period of pragmatic use, and at 5 years old they had attained cognitive and linguistic maturity in understanding the semantic and syntactic features of ba constructions; and there was a significant age effect on the production of three types of ba construction, but no significant association between the children’s gender and their production of ba constructions. These findings offer fresh insights into understanding Chinese children’s innate capacity to understand the co-occurrence constraints concerning the syntactic, semantic and verb features inherent in ba construction, and their developmental ability to denote telic events by resorting to the appropriate ba sentence patterns. (shrink)

Global justice or the lack thereof has internal connections with global poverty. Global justice is an ideal pursuit of cosmopolitanism, which regards basic human needs as its rightful object. The right to life, from the point of view of global justice, is the most fundamental in the list of Human Rights. International anarchy and the current international economic order, however, cast a utopian shadow on the realization of this right when we consider the de facto institutions and the ostensible goal (...) of impartial love for everyone. Humanitarian aid is another approach to the problem of contemporary global poverty. Its difficulty lies first in people’s different conceptions of obligation and donation. They consider the former as duty while the latter is seen to lie beyond the call of duty. Second, in terms of a correlation between right and duty, since everyone has the right to life, the duty falls accordingly upon organizations or individuals. Meanwhile, donation as duty is not perfect obligation, thus is not compulsory either. Finally, international humanitarian aid is constrained by nationalism and partial love. Hence, in the light of either government or individual, the humanitarian aid approach is beset with challenges. Global justice has gained academic importance worldwide since John Rawls’ later works. By contrast to domestic justice, it is a theory of justice that proposes to include all human beings. Global justice stands for a kind of utopian justice in regard to both the institutional path and the humanitarian aid approach. I shall examine the theory of global justice under these two aspects. (shrink)

Talk is a way of human existence. Through talk we can trace signs of existence. However, existence is not merely limited to the restricted domain of talk. Language serves as a medium of communication between people and is a resort of written signs. The sphere of existence, at the same time, is much deeper than that of language. In this vaster sphere of existence, and especially in aspects such as relations between man and god, man and universe, man and the (...) self, much more space is devoted to communications without words. Throughout history, records in written signs constitute only a small part of existence. The relationship between language and existence is open, as is the relationship between method and substance. However, existence in this relationship is prior to language, which has existence as its main subject. (shrink)

本书是文化哲学著述,对人类历史发展中的许多文化(精神)现象作了个性化的阐释,如人类开始为何要将自然神化,为何既需要上帝又需要尼采,为何后来又否定了神等问题。.

本书是文化哲学著述,对人类历史发展中的许多文化(精神)现象作了个性化的阐释,如人类开始为何要将自然神化,为何既需要上帝又需要尼采,为何后来又否定了神等问题。.