We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high-trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting conservatism increases when the client’s parent firm operates in a region of higher social trust, suggesting that social trust is contagious from a parent firm to its subsidiaries in a consolidated entity. We provide evidence that (...) the trust contagion is more pronounced for clients with a higher percentage of parent-appointed directors on their boards and clients whose parent firm has fewer subsidiaries. These findings indicate that monitoring and, to a lesser extent, personnel rotation may serve as potential channels of trust contagion. We also find that the impact of trust is more pronounced when the client is located closer to its audit firm, when the client’s parent firm is a state-owned enterprise or holds a higher percentage of the client’s shares, and when the client is associated with greater discretionary accruals. We provide further evidence that it is client rather than auditor trustworthiness that influences auditor reporting conservatism, auditors charge trustworthy clients lower fees, and clients from high-trust regions are less likely to manipulate earnings. Overall, our evidence suggests that social trust alleviates auditor concern about client moral hazard. (shrink)

While unethical behaviors that are intended to benefit the self are often severely punished, unethical behaviors that are intended to benefit the organization (unethical pro-organizational behaviors, UPBs) are disciplined within organizations at different levels of severity. Building on the sensemaking theoretical framework, we study how employees make sense of what the organization is like through observing what the organization has done (i.e., different levels of punishment imposed for UPBs) and how employees subsequently react to the results of sensemaking (i.e., affective (...) commitment to the organization)—increased or decreased turnover and UPB engagement intention. By conducting a vignette-based experimental study and a time-lagged field study, we find that affective commitment to the organization of observers, especially those with a high moral disengagement propensity, increases at a low-to-moderate level of punishment severity for UPBs, and decreases at a moderate-to-high level of punishment severity for UPBs. Furthermore, the impacted affective commitment to the organization subsequently leads to increase in observers’ UPB engagement (intention) and decrease in observers’ turnover intention. We also highlight implications for theory and practice. (shrink)

This study aimed to investigate the status and risk factors of post-traumatic stress disorder in patients with acute myocardial infarction after emergency percutaneous coronary intervention in acute and convalescence phases. A longitudinal study design was used. Two questionnaire surveys were conducted in the acute stage of hospitalization, and 3 months after onset in patients. Logistic regression was used to analyze the risk factors for PTSD in AMI patients. The incidence of PTSD was 33.1 and 20.4% in acute and convalescent patients, (...) respectively. The risk factors related to PTSD were door-to-balloon time, left ventricular ejection fraction, smoking, anxiety, and depression. AMI patients after PCI had PTSD in the acute and convalescent stage. The findings indicate that tailored measures should be developed and carried out to prevent PTSD and improve the mental health of patients with AMI after undergoing PCI. (shrink)

This study examines the influence of underwriter–auditor relationship on pre-initial public offering earnings management. Using a sample of Chinese to-be-listed firms, we find that a close UAR, as reflected in repeated collaborations between an underwriter and an audit firm in IPOs, is positively associated with pre-IPO earnings management. This association is more pronounced for firms with politically connected auditors/underwriters, firms with less reputable auditors/underwriters, firms located in provinces with weak legal environment, firms to-be-listed on boards with lax listing requirements, and (...) firms whose auditors are with low industry specialization, and legal liability exposures. We provide further evidence that UAR is associated with greater likelihood of irregular activities in post-IPO period and poorer post-IPO financial performance. To the extent that we control for alternative explanations and potential endogeneity, our results suggest that the collusion incentive is likely to drive repeated collaborations between underwriters and auditors in the Chinese IPO market. Our findings provide interesting implications for auditors, investors, and regulators seeking to understand the Chinese IPO market. (shrink)

This study investigated the role of cross-linguistic influence in L2 learners’ integration of a verb and a construction during online English sentence processing. In a self-paced reading task, L1-English speakers and Chinese-L1 learners of English read the English double-object and prepositional dative constructions with verbs whose Chinese translation equivalents are either compatible or incompatible with each dative form. When including only a subset of trials for which participants provided expected translations for the target sentences (i.e., translating the English prepositional dative (...) construction into a Chinese prepositional dative sentence and translating the English double-object construction into a Chinese double-object sentence), the effect of cross-linguistic influence emerged only in a certain type of verbs. When including all trials in the analysis, we found the effect of cross-linguistic influence for all verb types. These results provide some evidence that the cross-linguistic activation of verbs can influence verb-construction integration in L2 processing. The study highlights how bilingual co-activation of verbs extends beyond the lexical and structural levels to influence the integration of multiple sources of information. (shrink)

本书包括《法学理论前沿与中国法学的发展》、《分工与秩序的关键展开》、《研究哈耶克宪政模式的几点关键性指出》等文章。.

This article examines the interplay between homophobia and nationalism by analyzing online comments on the ruling of legalizing same-sex marriage in Taiwan. Drawing on methods from critical discourse analysis, I focus on the framing of this ruling by members from a Chinese antigay community online. I show that they frame this ruling as (1) in opposition to public opinion, (2) promoting ‘Westernization’ and ‘Independence’, (3) seeking immorality and self-destruction. I find that within these frames, they evoke nationalist discourses that represent (...) supporters of this ruling as the ‘Other’ who attempt to split with China, thereby associating LGBT equality movements in China with this political threat. I argue that these nationalist discourses are used in a way that reinforces and legitimizes discourses of homophobia. (shrink)

This article examines the interplay between homophobia and nationalism by analyzing online comments on the ruling of legalizing same-sex marriage in Taiwan. Drawing on methods from critical discourse analysis, I focus on the framing of this ruling by members from a Chinese antigay community online. I show that they frame this ruling as (1) in opposition to public opinion, (2) promoting ‘Westernization’ and ‘Independence’, (3) seeking immorality and self-destruction. I find that within these frames, they evoke nationalist discourses that represent (...) supporters of this ruling as the ‘Other’ who attempt to split with China, thereby associating LGBT equality movements in China with this political threat. I argue that these nationalist discourses are used in a way that reinforces and legitimizes discourses of homophobia. (shrink)

本书内容包括:张载及关学研究,涉及张载的礼学、易学、气学以及张载的思想特征等。曹南冥学术思想的研究,内容涉及南冥学的思想特征,曹南冥的理气观、社会观以及南冥与同时代的李退溪等人的比较研究等;儒学与东亚 文明的研究,内容涉及儒学的形上学等。.

Explore the influence mechanism of discrimination perception on higher vocational Students’ career exploration, it provides empirical evidence for promoting vocational college Students’ career exploration and career development. Using the questionnaire survey method, 893 higher vocational students from four higher vocational colleges in Jiangsu Province were investigated by using the Discrimination Perception Scale, the Core Self-Evaluation Scale, the Chinese version of the Acceptance and Action Questionnaire, the Chinese version of the Cognitive Fusion Questionnaire and the Career Exploration Scale. The data were (...) analyzed using SPSS26.0 and Amos23.0, and the results showed that discrimination perception was significantly negatively correlated with core self-evaluation, psychological flexibility and career exploration, core self-evaluation was significantly positively correlated with psychological flexibility and career exploration, and psychological flexibility was significantly positively correlated with career exploration ; Core self-evaluation and psychological flexibility mediated the effect between discrimination perception and career exploration with effect sizes of −0.054 and −0.061, respectively; Core self-evaluation and psychological flexibility mediated the chain effect between discrimination perception and career exploration of higher vocational students with effect sizes of −0.030. Therefore, discrimination perception not only directly influences career exploration of higher vocational students, but also indirectly influences career exploration of higher vocational students through the separate mediating effects of core self-evaluation and psychological flexibility and the chain mediating effects of core self-evaluation and psychological flexibility. Accordingly, the following suggestions are put forward, which should pay attention to the cultivation of core self-evaluation and psychological flexibility of higher vocational students, strengthen the teaching quality and improve the image of vocational colleges. (shrink)

本书用现代思维科学研究传统文化, 对先秦时代的思想进行深入的解读, 追踪其思路, 探究其规律, 显示了诸子研究的新视阈, 对于拓展和创新传统文化研究, 引导人们借鉴古代思维成果, 培养科学思维方式, 具有一定的参考价值.

Zero-shot learning is dedicated to solving the classification problem of unseen categories, while generalized zero-shot learning aims to classify the samples selected from both seen classes and unseen classes, in which “seen” and “unseen” classes indicate whether they can be used in the training process, and if so, they indicate seen classes, and vice versa. Nowadays, with the promotion of deep learning technology, the performance of zero-shot learning has been greatly improved. Generalized zero-shot learning is a challenging topic that has (...) promising prospects in many realistic scenarios. Although the zero-shot learning task has made gratifying progress, there is still a strong deviation between seen classes and unseen classes in the existing methods. Recent methods focus on learning a unified semantic-aligned visual representation to transfer knowledge between two domains, while ignoring the intrinsic characteristics of visual features which are discriminative enough to be classified by itself. To solve the above problems, we propose a novel model that uses the discriminative information of visual features to optimize the generative module, in which the generative module is a dual generation network framework composed of conditional VAE and improved WGAN. Specifically, the model uses the discrimination information of visual features, according to the relevant semantic embedding, synthesizes the visual features of unseen categories by using the learned generator, and then trains the final softmax classifier by using the generated visual features, thus realizing the recognition of unseen categories. In addition, this paper also analyzes the effect of the additional classifiers with different structures on the transmission of discriminative information. We have conducted a lot of experiments on six commonly used benchmark datasets. The experimental results show that our model outperforms several state-of-the-art methods for both traditional as well as generalized zero-shot learning. (shrink)

The barriers to responsiveness and the initiation of communication are the two key problems encountered by children with autism spectrum disorders. Prior interventions based on behavioral reinforcement have had an obvious effect on responsive communication but a weak effect on the initiation of communication. Based on psychological development theory, we designed ultra-light clay interventions involving hands-on production or multi-interaction around key concepts and themes, teaching children about basic concepts, relationships, and logic, making abstract knowledge concrete and experience. Two studies showed (...) that ultra-light clay intervention improved both the initiation of and response to communication among children with ASD, but that such improvements show a peer-generalization effect in initiation communication, not in responsive communication. These findings provide a set of ultra-light clay interventions for communication in children with ASD and suggest a relationship between endogenous interventions and the initiation of communication. (shrink)