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)

In the analysis of Shaanxi Red Tourism Development status and existing problems, based on the proposed development of red tourism strategic positioning, strategic objectives and strategic measures, through the implementation of the "1312 Project", that is to cultivate a red tourism capital, northern Shaanxi, Guanzhong , 3 large red tourism sector in southern Shaanxi, and 12 fine line, as the red following the Warriors travel to create a new ace after the Shaanxi tourism products. Based on the analysis of the (...) current situation of Shaanxi red-tourism development, strategic positioning, goals and corresponding measures of developing Shaanxi red-tourism are put forward. Through implementing the project of 1312, which stands for one red-tourism center, three red -tourism regions and twelve red-tourism routes, the red-tourism products of Shaanxi would become new trump tourism products. (shrink)

We introduce a type of weighted modal logic with explicit weights both in the language and in the models. The framework has its applications in epistemic logic for reasoning about agents’ knowledge based on their capability, and in deontic logic for agents’ choices based on their deontic capability or utilities. We make use of weighted Kripke models with the weights understood epistemically as a similarity measure between states and deontically as a measure of expected utilities. We present sound and complete (...) axiomatizations for the logics, and discuss variants and possible extensions. (shrink)

Employee resilience is of great significance for organizations to resist pressures, overcome crises, and achieve sustainable development. However, existing research has largely failed to explore its situational triggers. Drawing on social information processing theory and social exchange theory, a cross-level study was conducted to theorize the underlying mechanisms through which authentic leadership facilitates employee resilience. Based on a two-wave time-lagged design, the data were obtained from 85 team leaders and 417 employees in China. The results of the cross-level model showed (...) that authentic leadership was positively related to employee resilience. Perceived insider status and error management climate both played a partial mediating role in linking authentic leadership and employee resilience. Error management climate positively moderated the relationship between perceived insider status and employee resilience. This paper not only contributes to revealing the cross-level effect of authentic leadership on employee resilience but also provides some managerial practices. (shrink)

Green technology innovation (GTI) has been increasingly adopted by firms worldwide to promote sustainable development, whereas its potential downsides have been largely overlooked. Drawing on moral licensing theory, we devise a framework to reveal the potential dark side of firms’ GTI on corporate social responsibility (CSR). We argue that with the global eco-awakening, GTI has been an efficient means for firms to meet their stakeholders’ expectations and environmental legitimacy. This may cause a moral licensing effect for senior executives’ ethical strategic (...) decision-making, due to their belief that existing GTI could balance the firm’s subsequent moral neglect, thereby minimizing firms’ CSR. Using the Chinese listed manufacturing firms as a sample, we find empirical support for our prediction. In addition, we investigate how firms’ environmental awards and honors may exacerbate the negative impact of GTI on CSR, whereas the presence of women executives may mitigate the relation. Our findings can trigger firms’ reflections on GTI’s downsides, and contribute to research and practice in comprehensively understanding firms’ GTI consequences, CSR decisions, and moral balance. (shrink)

The micro-level corporate social responsibility (CSR) literature has underscored the economic benefits of an organization's CSR investments, such as bolstering employees' organizational commitment and improving work performance. Yet, research on the potential influence of CSR in fostering socially oriented outcomes among employees has been rather scarce. This study aims to investigate the influence of CSR on employees' internal whistleblowing behaviors and the underlying mechanisms. A three-time-point survey was distributed across the service, manufacturing, construction, and financial insurance industries in Chinese enterprises. (...) The findings reveal that both internal and external CSR positively impact employees' internal whistleblowing behaviors through the mediating role of moral courage, with internal CSR demonstrating a stronger effect. Organizational loyalty positively moderates the mediating role of moral courage in the relationship between internal CSR/external CSR and internal whistleblowing behaviors. Theoretically, this study presents a pioneering endeavor in establishing the link between CSR and employees' internal whistleblowing behaviors, underscoring the significant role that employees' perceptions of CSR play in enhancing societal well-being and ethical governance. Besides contributing to the micro-level CSR literature, this study also provides practical insights for organizations seeking to leverage CSR as a tool for promoting employees' ethical conduct. (shrink)

ObjectiveThe impact of the mindfulness-based stress reduction program on psychological outcomes and quality of life in lung cancer patients remains unclear. This meta-analysis aimed to evaluate the effectiveness of the MBSR program on psychological states and QoL in lung cancer patients.MethodsEligible studies published before November 2021 were systematically searched from PubMed, EMBASE, Cochrane Library, PsycINFO, China National Knowledge Infrastructure, and Wanfang databases. The risk of bias in eligible studies was assessed using the Cochrane tool. Psychological variables and QoL were evaluated (...) as outcomes. We used the Grading of Recommendations Assessment, Development and Evaluation system to grade the levels of evidence. Statistical analysis was conducted using RevMan 5.4 and STATA 14.0.ResultsA total of 17 studies involving 1,680 patients were included for meta-analysis eventually. MBSR program significantly relieved cancer-related fatigue and negative psychological states, enhanced positive psychological states, and improved quality of sleep. Evidence on MBSR programs' overall treatment effect for QoL revealed a trend toward statistical significance.ConclusionBased on our findings, the MBSR program shows positive effects on psychological states in lung cancer patients. This approach should be recommended as a part of the rehabilitation program for lung cancer patients.Systematic Review Registrationhttps://archive.org/details/osf-registrations-mwvbq-v1, identifier: 10.17605/OSF.IO/MWVBQ. (shrink)

PurposeThe aims of the study were first to investigate the association between illness perception and psychological distress and second to determine whether mindfulness affects psychological distress via illness perception and perceived stress in patients with lung cancer.MethodsAmong 300 patients with lung cancer who participated in this cross-sectional study, 295 patients made valid responses to distress thermometer, the Five Facet Mindfulness Questionnaire, the Brief Illness Perception Questionnaire, and the Perceived Stress Scale between January and July 2021. The possible pathways of mindfulness (...) affecting psychological distress were analyzed based on the structural equation modeling analysis.ResultsA total of 24.4% patients with lung cancer had DT > 4. Illness perception and perceived stress had a direct effect on psychological distress. Mindfulness had a direct effect on illness perception and mindfulness indirectly influenced psychological distress through affecting illness perception alone or simultaneously affecting both the illness perception and perceived stress in patients with lung cancer.ConclusionLung cancer suffered from varying levels of psychological distress. Mindfulness may alleviate psychological distress by reducing the level of illness perception and perceived stress. We suggest developing a comprehensive factor model to clarify potential mechanisms of mindfulness on psychological distress due to the very low effect of mindfulness on psychological distress via illness perception and perceived stress. (shrink)

Journal Name: Semiotica Issue: Ahead of print.

With the rapid growth of various complex networks, link prediction has become increasingly important because it can discover the missing information and predict future interactions between nodes in a network. Recently, the CAR and CCLP indexes have been presented for link prediction by means of different triangle structure information. However, both indexes may lose the contributions of some shared neighbors. We propose in this work a new index to make up the weakness and then improve the accuracy of link prediction. (...) The proposed index focuses on a new triangle structure, i.e., the triangle formed by one seed node, one common neighbor, and one other node. It emphasizes the importance of these triangles but does not ignore the contribution of any common neighbor. In addition, the proposed index adopts the theory of resource allocation by penalizing large-degree neighbors. The results of comparison with CN, AA, RA, ADP, CAR, CAA, CRA, and CCLP on 12 real-world networks show that the proposed index outperforms the compared methods in terms of AUC and ranking score. (shrink)

In this paper, we pose a speculative encounter between Heidegger and the Chinese Song Dynasty landscape painter Xia Gui. Our intention is to reassess Heidegger’s theory of the fourfold. By placing the concept in a cross-cultural context, we argue that Heidegger was essentially correct in that the world is structured as a fold between interrelated elements. At the same time, we challenge the quantity and quality of the folded elements. If one turns to the work of Xia Gui in conjunction (...) with relevant Daoist texts, what one finds is a threefold structure to the world, composed of earth, sky, and mortals without Heidegger’s emphasis on divinities. In conclusion, we suggest that studying the folding structure of the world ought to be done through cultural comparisons of philosophical and aesthetic traditions in order to understand the potentiality for worldhood as an xfold. (shrink)

ObjectiveThis study aimed to better understand the current situation involving work stressors and the coping styles of outpatient and emergency nurses in 29 pediatric specialty hospitals across China. The study analyzed this correlation to provide a reference for the occupational stress management of pediatric nurses.MethodsFrom June to September 2020, 1,457 outpatient and emergency nurses in 29 pediatric specialty hospitals across China were selected as study participants, and a questionnaire survey was conducted using the Basic Information Questionnaire, the Chinese version of (...) the Work Stressor Scale for Nurses, and the Simple Coping Style Scale.ResultsThe assessed stress level of outpatient and emergency nurses in 29 tertiary pediatric specialty hospitals nationwide is lower than the results of the survey of the 2007 domestic norm, p < 0.05. The stressors related to nurses’ expectations, family conflicts, the nature of nursing work, patient factors, and workload were lower compared with the national norm. The positive coping style score on the Simple Coping Style Scale for pediatric outpatient nurses was, and work stressors were positively associated with negative coping styles. Multiple regression analysis showed that the influencing factors of work stressors among pediatric outpatient and emergency nurses correlated with the authorized size, age, working years of nurses, work department, and negative coping styles.ConclusionNegative coping styles were present among pediatric outpatient and emergency nurses and were associated with work stressors. The influencing factors of stressors mainly correlated with the clinical establishment, age, years of employment as a nurse, work department, and negative coping styles. (shrink)

The complexity of today’s organizational environment increasingly requires leaders to think in a dynamic and flexible way to resolve contradictory issues. This study explored and compared the effects of servant leadership and authoritarian leadership on employees’ work behavior from the perspectives of ambidextrous leadership theory and social exchange theory, and further examined the mediating role of psychological empowerment. In this study, 315 employees from state-owned communication companies in Shandong and Zhejiang Provinces in China were selected as subjects, and path analysis (...) was used to test the hypotheses. The results showed that servant leadership positively predicted organizational citizenship behavior and task performance. While authoritarian leadership negatively predicted organizational citizenship behavior and positively predicted task performance, psychological empowerment mediated the relationship between the two leadership styles and organizational citizenship behavior and task performance. Moreover, psychological empowerment and organizational citizenship behavior played a multiple mediating role between the two leadership styles and task performance. The theoretical implications of these findings for advancing the ambidextrous leadership theory in Chinese organizational contexts and practical approaches for corporate managers to effectively use ambidextrous leadership style were discussed. (shrink)

PurposeThis study aims to develop and validate a stigma scale for Chinese patients with breast cancer.MethodsPatients admitted to the Affiliated Cancer Hospital of Xiangya School of Medicine, Central South University, for breast cancer treatment participated in this study. Development of the Breast Cancer Stigma Scale involved the following procedures: literature review, interview, and applying a theoretical model to generate items; the Breast Cancer Stigma Scale’s content validity was assessed by a Delphi study and feedback from patients with breast cancer ; (...) exploratory factor analysis was used to assess the construct validity; convergent validity was assessed with the Social Impact Scale ; internal consistency Cronbach’s α, split-half reliability, and test–retest reliability were used to identify the reliability of the scale.ResultsThe final version of the Breast Cancer Stigma Scale consisted of 15 items and showed positive correlations with the Social Impact Scale. Exploratory factor analysis revealed four components of the Breast Cancer Stigma Scale: self-image impairment, social isolation, discrimination, and internalized stigma, which were strongly related to our perceived breast cancer stigma model and accounted for 69.443% of the total variance. Cronbach’s α for the total scale was 0.86, and each subscale was 0.75–0.882. The test–retest reliability with intra-class correlation coefficients of the total scale was 0.947, and split-half reliability with intra-class correlation coefficients of the total scale was 0.911. The content validity index was 0.73–1.0.ConclusionThe newly developed Breast Cancer Stigma Scale offers a valid and reliable instrument for assessing the perceived stigma of patients with breast cancer in clinical and research settings. It may be helpful for stigma prevention in China. (shrink)

While previous studies have suggested that there exists a relationship between obesity and executive function (EF), the mechanisms and causal relationship between them remain unclear. There are important clinical implications of determining whether EF can predict and treat obesity. We conducted a multilevel meta-analysis of randomized controlled trials (RCTs) and longitudinal studies. Specifically, we investigate (a) whether EF interventions have an effect on weight loss, (b) whether baseline EF can be a predictor of future weight loss through obesity intervention, and (...) (c) whether early-life EF can predict future weight loss. Eight RCTs and 17 longitudinal studies with a total of 11,393 participants were identified. We found that (a) EF interventions may not have an effect on weight loss, (b) baseline inhibition (β = 0.259,p= 0.03) and delay discounting (β = −0.17,p= 0.04) significantly predict future weight loss through obesity intervention, (c) age (F= 13.666,p= 0.005) moderates the relationship between working memory and weight loss through intervention, but not weight status, type of intervention, and percentage of female, and (d) early life inhibition (β = 0.185,p= 0.07) is a marginally significant predictor of future weight loss. Our results seem to support the assumption that the relationship between EF and obesity is not direct, and a higher-order factor, such as genes, may link obesity and EF. Building on the preliminary findings, further studies focusing on EF and obesity are needed in the future. (shrink)

Evidence suggests that participation in plaza dancing may affect mental health. This study for the first time quantified the relationships between plaza dancing and psychological well-being and ill-being. We systematically searched PubMed, Web of Science, CNKI, Wanfang, and VIP to identify relevant studies published from the databases since their inception to July 25, 2021. The standardized mean differences of pre-to-post intervention data were calculated in the meta-analysis. Subgroup and meta-regression analyses were performed to test the potential moderating effects of age, (...) outcome classification, measurement instruments, district, publication year, total sample size, and the duration, frequency, and length of the square dance intervention. A total of 25 original articles met all the eligibility criteria and were included in the review, and 17 studies were included in the meta-analysis. The meta-analysis revealed that plaza dancing improved psychological well-being and reduced psychological ill-being. The study participants’ age and district did not seem to affect the effectiveness of the plaza dancing intervention. The duration and frequency of plaza dancing affected the association between square dance and psychological well-being and psychological ill-being. Plaza dancing has a significant positive effect on psychological well-being and psychological ill-being, and the effects are moderated by intervention modality. Generalizing plaza dancing interventions to promote psychological well-being and prevent or treat psychological ill-being is needed.Systematic Review Registration[www.crd.york.ac.uk/prospero], identifier [CRD42021272016]. (shrink)

. A new spatial-frequency image enhancement algorithm via wavelet homomorphic filtering transform is proposed to enhance the contrast of an image. The wavelet analysis coefficients are processed using a high-pass filter to amplify the high spatial frequencies and attenuate the low spatial frequencies. So the object features can be emphasized while the undesired contributions within the image due to light source nonuniformity can be reduced. Experimental results show that this new algorithm can gain better performance in enhancing the local contrast (...) of an image while maintaining its global appearance, in contrast to some representative algorithms. (shrink)

Previous studies have shown that the motion intention recognition for lower limb prosthesis mainly focused on the identification of performed gait. However, the bionic prosthesis needs to know the next movement at the beginning of a new gait, especially in complex operation environments. In this paper, an upcoming locomotion prediction scheme via multilevel classifier fusion was proposed for the complex operation. At first, two motion states, including steady state and transient state, were defined. Steady-state recognition was backtracking of a completed (...) gait, which would be used as prior knowledge of motion prediction. In steady-state recognition, surface electromyographic and inertial sensors were fused to improve recognition accuracy; five typical locomotion modes were recognized by random forest classifier with over 97.8% accuracy. The transient state was defined as an observation period at the initial stage of upcoming movement, in which only the sEMG signal was recorded due to the limitation of sliding window length. LightGBM classifier was validated to outperform other methods in the accuracy and prediction time of transient-state recognition. Finally, a simplified HMM model based on prior knowledge and observation result was constructed to predict upcoming locomotion. The results indicated that the locomotion prediction was over 91% accuracy. The proposed scheme implements the locomotion prediction at the initial stage of each gait and provides critical information for the gait control of lower limb prosthesis. (shrink)

Mechanical pain sensing, adipogenesis, and STING‐dependent innate immunity seem three distinct biological processes without substantial relationships. Intriguingly, TMEM120A, a transmembrane protein, has been shown to detect mechanical pain stimuli as a mechanosensitive channel, contribute to adipocyte differentiation/function by regulating genome organization and promote STING trafficking to active cellular innate immune response. However, the role of TMEM120A as a mechanosensitive channel was challenged by recent studies which cannot reproduce data supporting its role in mechanosensing. Furthermore, the molecular mechanism by which TMEM120A (...) contributes to adipocyte differentiation/function and promotes STING trafficking remains elusive. In this review, we discuss these multiple proposed functions of TMEM120A and hypothesize the molecular mechanism underlying TMEM120A's role in fatty acid metabolism and STING signaling. (shrink)

The COVID-19 pandemic severely hit small and micro-businesses. In the face of the impact of the pandemic, how to help entrepreneurs, especially small- and micro-businesses that are more sensitive to the impact of the pandemic, make decisions to reduce losses has become an issue worth paying attention to. From the perspective of personality approach, this article studied openness, which is the strongest predictor of entrepreneurial performance among the big five personality traits, and explored the impact of entrepreneurs’ openness on entrepreneurial (...) performance during the COVID-19 pandemic, as well as the inconsistent mediating role of strategic decision comprehensiveness on entrepreneurial performance. An online questionnaire survey was conducted among 238 entrepreneurs of small- and micro-businesses when China was recovering from the pandemic and starting to resume work and production. Entrepreneurial performance during the COVID-19 pandemic was measured by comparing the business conditions before and after the pandemic. The results showed that entrepreneurs’ openness positively impacted strategic decision comprehensiveness and entrepreneurial performance during the COVID-19 pandemic. Among the two competing hypotheses proposed by summarizing previous research, the results supported that strategic decision comprehensiveness negatively affected entrepreneurial performance. It indicated that entrepreneurs who tend to collect and analyze information extensively and then make decisions during the pandemic could not seize opportunities and improve their entrepreneurial performance. The results further supported that strategic decision comprehensiveness was an inconsistent mediator between openness and entrepreneurial performance, showing that entrepreneurs with low openness can also reduce the loss of entrepreneurial performance during the pandemic by making incomplete but rapid strategic decisions. This study found that the openness of entrepreneurs had a positive impact on strategic decision comprehensiveness for the first time and provided more empirical evidence for the negative effect of strategic decision comprehensiveness on entrepreneurial performance in the context of information uncertainty and unanalyzable situations. The inconsistent mediating effect of strategic decision comprehensiveness revealed in this study also has practical significance for helping entrepreneurs make correct decisions to reduce the losses caused by the pandemic. (shrink)

By introducing the theory of social co-governance into the field of e-commerce intellectual property protection, this paper builds an evolutionary game model among the government, e-commerce platforms, and rights holders, and studies the conditions under the stakeholders form a stable equilibrium state under different constraints. Combined with numerical simulation, the influence of individual factors and factor combinations on the system stability is analyzed. Results shows that: Strictly controlling the action costs and response costs of all parties can enhance their willingness (...) to actively deal with infringement issues; reasonable adjustment of the reward and punishment measures of government supervisory agencies can produce sufficient reverse shock and positive guidance to platform and operators; penalties should be imposed on government supervisory agencies that are not sufficiently supervised; strengthen the construction of the social environment for intellectual property protection, improve the social benefits of actively responding to infringement issues, and increase the sense of acquisition by the government, platforms and rights holders. And it provides certain positive references and suggestions for the government to formulate relevant policies. (shrink)

Drawing on the theory of planned behavior, we investigate the legitimacy of platform governance and whether consumers with greater ranges of risk propensity are more likely to purchase innovative products. This study develops a moderated mediation model involving risk propensity, cognitive legitimacy, purchase intention and perceived benefit. To examine our hypotheses, we conducted a survey of 315 consumers from Shanghai, China. The results reveal that risk propensity is positively related to consumers’ purchase intentions, in which cognitive legitimacy plays a mediating (...) role. Furthermore, the interaction suggests that perceived benefit moderates the relationship between risk propensity and cognitive legitimacy. (shrink)

Mental health has been declared as the essential component of overall human wellbeing. However, there has been a very steep rate of depression and anxiety in students that exhibit their social and personal burdens. It has been widely accepted that the wellbeing and mental health of individuals are a mix of psychological, genetic, social, lifestyle factors, and environmental exposure. Due to the pandemic, the shift from traditional classroom learning to e-learning has also disturbed the mental health of students, which consequently (...) affects environmental stability. The current study has also measured the effect on the mental health of e-learning behaviors. The population of the study was the undergraduate students enrolled in the colleges of China, and they were chosen via convenient sampling. The findings of the study show that mental health has a significant positive effect on the e-learning behavior of the students and consequently affects environmental sustainability. Educational institutions are improving their e-learning programs by understanding the preferences and challenges of students regarding online learning. Educational institutions should revise their policies on online education and teaching methodologies. Furthermore, the current study has taken undergraduate students as the sample. In future studies, these relationships can be checked in higher education as well. (shrink)

“Carbon neutrality, carbon peaking” is China’s national commitment to the whole world about its plans to manage global climate change. China faces many severe challenges in fulfilling its commitments to reduce emissions. China’s digital economy is currently booming, and whether it can provide opportunities for reducing regional carbon emissions is worth exploring. This study constructed a comprehensive system to evaluate the development of its digital economy based on China’s regional data and empirically tested the direct, indirect, and spatial effects of (...) the comprehensive development of digital economy on regional carbon emissions. In addition, it examined the special stage characteristics using a Hansen threshold model. This study found the following: first, the digital economy significantly suppresses carbon emissions in general, notably with a spatial spillover effect to neighboring provinces. Secondly, an analysis of the mechanism shows that the comprehensive development of a digital economy can restrain regional carbon emissions through industrial progress and the optimization of energy consumption. Third, there are double thresholds, special driving trends and an “inverted N-type” relationship with development. Fourth, a spatial heterogeneity analysis revealed that significant “local” and “neighboring” impacts on the reduction of carbon emissions only exist in the central and eastern areas. This study has a reference value for releasing the dividend of digital economy development and reducing carbon emissions. (shrink)

Presently, the State Grid Corporation of China has accumulated a large amount of maintenance records for power primary equipment. Unfortunately, most of these records are unstructured data which lead to difficultly analyze and utilize them. The emergence of natural language processing technology and deep learning methods provide a solution for unstructured text data. This paper proposes a progressive multitype feature fusion model to recognize Chinese named entity of unstructured maintenance records for power primary equipment. Firstly, the textual characteristics and word (...) separation difficulties of maintenance records are analyzed, then 7 main entity categories of power technical terms from unstructured maintenance records are chosen, and 3452 maintenance records are labeled by these categories, which is so called EPE-MR training dataset. Secondly, the standard test reports, standard maintenance, and fault analysis reports for three types of power primary equipment are employed as corpus to train character embedding in order to obtain certain words representation ability of maintenance records. After that, progressive multilevel radicals feature extraction module is designed to get detailed and fine semantic information in a hierarchical manner. Further, radicals feature representation and character embedding are concatenated and sent to BiLSTM module to extract contextual information in order to improve Chinese entity recognition ability. Moreover, CRF is introduced to handle the dependencies among prediction labels and to output the optimal prediction sequence, which can easily obtain structured data of maintenance records. Finally, comparative experiments on public MSRA dataset, China People’s Daily corpus, and EPE-MR dataset are implemented, respectively, which show the effectiveness of the proposed method. (shrink)