This study examines the effect of teaching ethics and the form of code of ethics on auditors’ ethical decision making. We draw upon Rest’s decision-making model and Hunt and Vitell’s theory of marketing ethics to assist us with this examination. We use accounting students as substitutes for auditors in this study to enhance its internal validity as students are “subjects who would not already have detailed knowledge and experience of the Code”. The research method includes a survey and an experiment (...) in the study. A between-subjects survey design with a sample of 271 students and a within-subjects experimental design with a sample of 146 students are used. A confirmatory factor analysis is conducted before other statistical methods are performed. Our results show that teaching codes of ethics improves accounting students’ awareness of audit independence issues and their ethical judgments and intentions. However, the form of a code of ethics does not make any significant difference in terms of the participants’ awareness of audit independence and their ethical judgments and intentions. Our study contributes to the debate on the effectiveness of principles-based versus rules-based codes of ethics and the importance of teaching ethics in non-Western economies. (shrink)

1. Huai hai yi tan ; Si shu jin yu -- 2. Zuo cui ti ping -- 3. Zhuang yi yao shan -- 4. Sun Shanfu du xue wen ji ; Xue kong jing she shi gao ; Lun xia xi guan shi zhu sheng xi wen ; You xin yao cao ; Ji yi ; Sun Ying'ao bei ke ji yi.

Water quality prediction is the basis of water environmental planning, evaluation, and management. In this work, a novel intelligent prediction model based on the fuzzy wavelet neural network including the neural network, the fuzzy logic, the wavelet transform, and the genetic algorithm was proposed to simulate the nonlinearity of water quality parameters and water quality predictions. A self-adapted fuzzy c-means clustering was used to determine the number of fuzzy rules. A hybrid learning algorithm based on a genetic algorithm and gradient (...) descent algorithm was employed to optimize the network parameters. Comparisons were made between the proposed FWNN model and the fuzzy neural network, the wavelet neural network, and the neural network. The results indicate that the FWNN made effective use of the self-adaptability of NN, the uncertainty capacity of FL, and the partial analysis ability of WT, so it could handle the fluctuation and the nonseasonal time series data of water quality, while exhibiting higher estimation accuracy and better robustness and achieving better performances for predicting water quality with high determination coefficients R2 over 0.90. The FWNN is feasible and reliable for simulating and predicting water quality in river. (shrink)

Computational social science, as an emerging interdisciplinary discipline, is a field ushered in by long-term development of traditional social science. It is committed to supplying data thinking, resources, and analytics to study human social behavior and social operation laws to accurately grasp and judge the developing path of the discipline, which is of great significance to promote the innovation and development of social sciences. This study is to conduct a systematic quantitative analysis from a bibliometric perspective, aiming to provide a (...) reference for scholars to explore the paths and changing rules in the field. We use the relevant literature in Web of Science as the dataset. After eliminating journal calls and irrelevant literature, R language and SciMAT tools are used to visualize and analyze the number of articles, keyword clustering, keyword cooccurrence network, and theme evolution, so as to summarize and sort out the paths of computational social science research. The study found that the annual volume of publications has been gradually increasing and will probably remain active in the next few years with high productivity. Subject themes in different periods are diversified, and the evolutionary relationship is found complex as well. Besides, as a cross discipline, scientific knowledge from different fields cross collides and couples with each other in the big data environment, changing the traditional concept of computational social science and forming a new development path. Recently, the emergence of “big data+” has promoted the rise of new subject areas, making the development of new disciplines a reality. (shrink)

This essay contends that individual liberty, understood as the permissibility of making choices about one’s own health care in support of one’s own good and the good of one’s family utilizing private resources, is central to the moral foundations of a health care system. Such individual freedoms are important not only because they often support more efficient and effective health care services, but because they permit individuals to fulfill important moral duties. A comparative study of the health care systems in (...) Hong Kong and mainland China is utilized to illustrate the conceptual and moral concerns at stake. Both regions have implemented two-tier health care systems with a public tier of basic health care services together with a second tier of privately purchased health care. As we document, Hong Kong permits patients and doctors significantly greater opportunities to choose private health care of typically higher medical quality than their mainland counterparts. As a result, individuals are able to obtain higher quality health care while also fulfilling important moral duties for themselves and their families. In this sense, Hong Kong’s health care system is morally superior to mainland China’s. In each case, Confucianism’s concerns regarding equality are partly satisfied through the provision of public health care services on the basic tier, while appropriate use of private resources in support of oneself and one’s family is permissibly exercised on the private tier. Although it is true that inequalities in health care access and outcome are inevitable within a system that permits such individual freedoms, we argue that such inequalities are morally justifiable in terms of Confucian ethical thought. (shrink)

The cement industry is one of the most energy-intensive industries and among the largest CO2 emitters. Cement industry emissions in China have attracted particular attention, due to the country’s rapid growth. Yet few local Chinese cement companies have corporate social responsibility (CSR) programs, and even fewer have environmentally related CSR programs. This paper studies the environmentally related CSR practices in mainland China of two companies: Lafarge, a multinational cement company, and Shui On, a Hong Kong-based construction company and developer. (...) We are interested in examining if there are differences in their environmentally related CSR practices, especially those related to emissions, in industrialized countries and Hong Kong on the one hand andin mainland China on the other—given that environmental regulations on the mainland are lax and an awareness of global climate change is largely nonexistent. Our intention is to investigate the influence of the CSR practices of multinational enterprises (MNEs) on the local Chinese cement industry, because they could be regarded as an effective vehicle to improve CSR awareness and practice in the Chinese cement industry and to help alleviate the industry’s impact on global climate change. We found that beneficial knowledge transfer from MNEs to local companies has not gone beyond improving production technology and management methods to the point of influencing CO2 emissions. Lafarge China and Shui On Cement announced a joint venture partnership during the course of our case study, and we examine whether this venture may have an impact on emission-related CSR practices in the Chinese cement industry. (shrink)

The cement industry is one of the most energy-intensive industries and among the largest CO2 emitters. Cement industry emissions in China have attracted particular attention, due to the country’s rapid growth. Yet few local Chinese cement companies have corporate social responsibility programs, and even fewer have environmentally related CSR programs. This paper studies the environmentally related CSR practices in mainland China of two companies: Lafarge, a multinational cement company, and Shui On, a Hong Kong-based construction company and developer. We (...) are interested in examining if there are differences in their environmentally related CSR practices, especially those related to emissions, in industrialized countries and Hong Kong on the one hand andin mainland China on the other—given that environmental regulations on the mainland are lax and an awareness of global climate change is largely nonexistent. Our intention is to investigate the influence of the CSR practices of multinational enterprises on the local Chinese cement industry, because they could be regarded as an effective vehicle to improve CSR awareness and practice in the Chinese cement industry and to help alleviate the industry’s impact on global climate change. We found that beneficial knowledge transfer from MNEs to local companies has not gone beyond improving production technology and management methods to the point of influencing CO2 emissions. Lafarge China and Shui On Cement announced a joint venture partnership during the course of our case study, and we examine whether this venture may have an impact on emission-related CSR practices in the Chinese cement industry. (shrink)

Political trust is a cornerstone of political survival and development. This paper makes use of data from the 2006 AsiaBarometer Survey to examine the level of political trust in Hong Kong and Taiwan. It finds that the people of Hong Kong have a high level of trust in their government and judiciary, but a relatively low level of trust in their legislature. In contrast, the Taiwan people have a lower level of trust in all of their executive, judicial, (...) and legislative branches, reflecting a serious problem with political confidence in Taiwan. A further analysis shows that institutional factors such as ratings of government performance, life satisfaction, and satisfaction with democratic rights and freedoms, and cultural factors such as interpersonal trust, post-materialism, and traditionalism have varying degrees of effect on the different domains of political trust in Hong Kong and Taiwan, but institutional factors appear to be more powerful than cultural factors in explaining the experiences of both societies. (shrink)

We proposed a model to examine the relationship among different types of weight-related stigmas and their relationship to quality of life. We recruited 430 dyads of elementary school children [mean age = 10.07 years; nboy = 241 ; noverweight = 138 ] and their parents. Parents completed QoL instruments about their children assessing generic QoL and weight-related QoL. Children completed QoL instruments assessing generic QoL and weight-related QoL and stigma scales assessing experienced weight stigma, weight-related self-stigma, and perceived weight stigma. (...) Experienced weight stigma was significantly associated with perceived weight stigma, and in turn, perceived weight stigma was significantly associated with weight-related self-stigma. However, experienced weight stigma was not directly associated with weight-related self-stigma. In addition, experienced stigma was negatively associated with both child-rated and parent-rated QoL. Perceived weight stigma was associated only with parent-rated weight-related QoL but not child-rated QoL. Self-stigma was associated with child-rated QoL but not parent-rated QoL. Moreover, perceived weight stigma and weight-related self-stigma were significant mediators in the association between body weight and children's QoL; experienced weight stigma was not a significant mediator. The study findings can be used to inform healthcare providers about the relationship among different types of stigmas and their influence on child-rated and parent-rated QoL and help them develop interventions to address the global trend of overweight/obesity in youth and pediatric populations. (shrink)

The practice of medicine—and especially the patient-doctor relationship—has seen exceptional shifts in ethical standards of care over the past few years, which by and large originate in occidental countries and are then extrapolated worldwide. However, this phenomenon is blind to the fact that an ethical practice of medicine remains hugely dependent on prevailing cultural and societal expectations of the community in which it serves. One model aiming to conceptualise the dichotomous efforts for global standardisation of medical care against differing sociocultural (...) expectations is the individualism-collectivism model, with the ‘West’ being seen as individualistic and the ‘East’ being seen as collectivistic. This has been used by many academics to explain differences in approach towards ethical practice on key concepts such as informed consent and patient autonomy. However, I argue that this characterisation is incomplete and lacks nuance into the complexities surrounding cross-cultural ethics in practice, and I propose an alternative model based on the ethics of clinical care in Hong Kong, China. Core ethical principles need not be culture-bound—indeed, their very existence mandates for them to be universal and non-derogable—but instead cultural alignment occurs in the particular implementation of these principles, insofar as they respect the general spirit of contemporary ethical standards. (shrink)

ObjectivesWorking-age cancer patients face barriers to resuming work after treatment completion. Those resuming work contend with reduced productivity arising from persisting residual symptoms. Existing studies of return to work after cancer diagnosis were done predominantly in Western countries. Given that employment and RTW in cancer survivors likely vary regionally due to healthcare provision and social security differences, we documented rates and correlates of RTW, work productivity, and activity impairment among Chinese cancer survivors in Hong Kong at one-year post-treatment.MethodsOf 1,106 (...) cancer patients assessed at six-months post-cancer treatment, 593 previously worked; detailed work status, psychological distress, physical symptom distress, supportive care needs, health-related quality of life, and illness perception were assessed. Six months later, work productivity and activity impairment were assessed. Descriptive analyses examined RTW rate. Fully adjusted regressions determined RTW, work productivity, and activity impairment predictors.ResultsAt baseline, 39% were working, 26% on sick leave, and 35% were unemployed. Compared to patients returning to work, unemployed participants were older, likely manual/service-oriented workers, and had lower family income, chemotherapy, fewer unmet health system and information needs, poorer physical functioning, and negative illness perceptions. Sick leave participants were likely service-oriented workers, who had head and neck cancer, chemotherapy, and poor physical functioning. At FU, baseline depressive symptoms, physical symptom distress, and negative illness perceptions predicted presenteeism and work productivity loss; gynecological cancer, fewer unmet health system and information needs, and greater unmet sexuality needs predicted absenteeism; physical symptom distress, negative illness perception, and poor physical functioning predicted activity impairment.ConclusionCancer survivors who had more physically demanding jobs and poorer physical functioning delayed RTW. Unmanaged physical symptom and psychological distress hindered work productivity. (shrink)

In this volume, phenomenologists from the West join hands with specialists from mainland China and Hong Kong to discuss the heritage of Husserl’s Logical Investigations. Readers will learn of the early reception of Husserl’s Logical Investigations in China and understand how Husserl’s doctrine of intentionality of consciousness has paved the way to a novel phenomenological explication of religious experience.

Political trust is a cornerstone of political survival and development. This paper makes use of data from the 2006 AsiaBarometer Survey to examine the level of political trust in Hong Kong and Taiwan. It finds that the people of Hong Kong have a high level of trust in their government and judiciary, but a relatively low level of trust in their legislature. In contrast, the Taiwan people have a lower level of trust in all of their executive, judicial, (...) and legislative branches, reflecting a serious problem with political confidence in Taiwan. A further analysis shows that institutional factors such as ratings of government performance, life satisfaction, and satisfaction with democratic rights and freedoms, and cultural factors such as interpersonal trust, post-materialism, and traditionalism have varying degrees of effect on the different domains of political trust in Hong Kong and Taiwan, but institutional factors appear to be more powerful than cultural factors in explaining the experiences of both societies. (shrink)

The question of xing has received much attention in the revival of Neo-Confucian philosophy (called Contemporary Neo-Confucianism) in present-day Taiwan, Hong Kong, and China and among scholars of Chinese philosophy in the United States. It also has much to do with a critical consciousness of both the difference and the affinity between the Chinese philosophy of man and morality and the contemporary Western philosophy of human existence and moral virtues. The study of this has great meaning for the development (...) of a global onto-ethics and an onto-ethics of the future of humankind. (shrink)

Customers complain because they want to be treated fairly by the company when a service failure occurs. The role of perceived complaint justice and its relation to customer satisfaction has been discussed and researched. However, a static view is mostly adopted in previous literature. We argue that satisfaction is cumulative and both prior satisfaction and post-recovery satisfaction should be looked at in relation to complaint justice in the context of service recovery. This study attempts to fill the gap by investigating (...) the mediating role of justice in the relationship between prior satisfaction and post-recovery satisfaction (both with the recovery and with the organization) and examining the mediating role of post-recovery satisfaction in the relationship between the dimensions of justice and customer retention. Hypotheses were tested using a sample of 200 customers that had service failure experience at Chinese restaurants in Hong Kong. Justice dimensions (distributive justice, procedural justice, and interactional justice) were found to fully mediate the relationship between prior satisfaction and satisfaction with recovery. All dimensions, except the interactional justice, were also found to be partial mediators in the relationship between prior satisfaction and post-recovery satisfaction with organization. Findings also revealed the mediating roles of two post-recovery satisfaction variables in transferring the justice dimensions into behavioral intention, with the two variables playing almost opposite roles. Discussion and recommendations are provided for future development and improvement in building long-term relationship with customers. (shrink)

Ben shu shi zuo zhe cong du shu bi ji zhong xie qu de yi zu san wen sui bi, fan ying le zuo zhe zai yi shu he zhe xue shang de tan suo yu zhui qiu.

¿This splendid volume is a fitting tribute to the remarkable range of rich and revealing contributions Professor Cheng Chung-ying has made to our understanding of Chinese and comparative philosophy and constructive philosophy from a global perspective.¿ ¿Philip J. Ivanhoe, City University of Hong Kong.

Chu tu wen xian yu ru dao guan xi " nei rong jian jie: ru dao guan xi shi yi xiang gui mo hong da de yan jiu ke ti, ta she ji daozheng ge Zhongguo si xiang shi de nei zai jie gou he fa zhan guo cheng, she ji dao Zhongguo wen hua jin hou de zou xiang, yi yi zhong da. Er shi shi ji yi hou, yi huo de le shu liang ke guan de yan jiu (...) cheng guo. Zui jin chu tu wen xian de da liang yong xian you wei zhe ge wen ti de tao lun ti gong le xu duo xin cai liao, xin shi ye, xin guian dian."Chu tu wen xian yu ru dao guan xi " shou ji le 30 duo pian you dai biao xing de lun wen, tong guo "Kong Lao Meng Zhuang zhi bian", "Ru dao hu bu yu ying xiang", "Chu tu wen xian xin shi ye" san ge ban kuai jia yi cheng xian, xi wang du zhe jie ci dui yi wang ru dao guan xi yan jiu de fa zhan mai luo yu kuang jia you zong ti de ba wo, bing you ci kai chu xin de yan jiu tian di. (shrink)

Authors from all over the world unite in an effort to cultivate dialogue between Asian and Western philosophy. The papers forge a new, East-West comparative path on the whole range of issues in Kant studies. The concept of personhood, crucial for both traditions, serves as a springboard to address issues such as knowledge acquisition and education, ethics and self-identity, religious/political community building, and cross-cultural understanding. Edited by Stephen Palmquist, founder of the Hong Kong Philosophy Café and well known for (...) both his Kant expertise and his devotion to fostering philosophical dialogue, the book presents selected and reworked papers from the Kant in Asia conference, held in Hong Kong in May 2009. In addition to keynote essays by Patricia Kitcher (Columbia), Günter Wohlfart (Wuppertal), and Cheng Chung-ying (Hawaii), the book contains 64 contributed essays. The latter include contributions from Andrew Brook, David Cummiskey, Rainer Enskat, Wolfgang Ertl, Hans Feger, Klaus-Gerd Giesen, Ronald Green, Martin Moors, Ulrich Seeberg, Susan Shell, Rein Vos, Günter Zoeller, and numerous Asian philosophers. (shrink)

Ben shu yi dao de chuan cheng wei shi jiao,cong yan hui zhi le yu xian, zi gong zhi zhi yu yan, zi lu zhi zhi yu zheng, zi xia zhi xue yu ren si ge fang mian, lun shu zhu xi dui kong zi men ren yan xing de quan shi,cong er jie shi zhu xi dui "Lun yu" zhe yi jing dian suo fan ying de sheng huo shi jie de li jie ji qi he si (...) kao fang shi......shi dui chuan tong zhu xi yan jiu nai zhi song ming li xue yan jiu de yi ge zhong yao bu chong. (shrink)

This study adopted a change detection task to investigate whether and how recognition intent affects the construction of orthographic representation in visual word recognition. Chinese readers and nonreaders detected color changes in radical components of Chinese characters. Explicit recognition demand was imposed in Experiment 2 by an additional recognition task. When the recognition was implicit, a bias favoring the radical location informative of character identity was found in Chinese readers , but not nonreaders . With explicit recognition demands, the effect (...) of radical location interacted with radical function and word frequency . An estimate of identification performance under implicit recognition was derived in Experiment 3. These findings reflect the joint influence of recognition intent and orthographic regularity in shaping readers’ orthographic representation. The implication for the role of visual attention in word recognition was also discussed. (shrink)

Schizophrenia is considered as a self-disorder with disordered local synchronous activation. Previous studies have reported widespread dyssynchrony of local activation in patients with SZ, which may be one of the crucial physiological mechanisms of SZ. To further verify this assumption, this work used a surface-based two-dimensional regional homogeneity approach to compare the local neural synchronous spontaneous oscillation between patients with SZ and healthy controls, instead of the volume-based regional homogeneity approach described in previous study. Ninety-seven SZ patients and 126 HC (...) were recruited to this study, and we found the SZ showed abnormal 2dReHo across the cortical surface. Specifically, at the global level, the SZ patients showed significantly reduced global 2dReHo; at the vertex level, the foci with increased 2dReHo in SZ were located in the default mode network, frontoparietal network, and limbic network ; however, foci with decreased 2dReHo were located in the somatomotor network, auditory network, and visual network. Additionally, this work found positive correlations between the 2dReHo of bilateral rectus and illness duration, as well as a significant positive correlation between the 2dReHo of right orbital inferior frontal gyrus with the negative scores of the positive and negative syndrome scale in the SZ patients. Therefore, the 2dReHo could provide some effective features contributed to explore the pathophysiology mechanism of SZ. (shrink)

© 2015 Elsevier Inc.Postnatal organogenesis occurs in an immune competent environment and is tightly controlled by interplay between positive and negative regulators. Innate immune cells have beneficial roles in postnatal tissue remodeling, but roles for the adaptive immune system are currently unexplored. Here we show that adaptive immune responses participate in the normal postnatal development of a non-lymphoid epithelial tissue. Since the mammary gland is the only organ developing predominantly after birth, we utilized it as a powerful system to study (...) adaptive immune regulation of organogenesis. We found that antigen-mediated interactions between mammary antigen-presenting cells and interferon-γ -producing CD4+ T helper 1 cells participate in MG postnatal organogenesis as negative regulators, locally orchestrating epithelial rearrangement. IFNγ then affects luminal lineage differentiation. This function of adaptive immune responses, regulating normal development, changes the paradigm for studying players of postnatal organogenesis and provides insights into immune surveillance and cancer transformation. Plaks et al. (shrink)

This article offers a synthetic characterization of Chinese philosophy based on an analytical reconstruction of its main traditions and thinking. Three main traditions in Chinese philosophy, Confucianism, Taoism and Chinese Buddhism, are depicted and discussed, together with some comments on Chinese Marxism in the contemporary scene. Four characteristics of Chinese philosophy are presented: intrinsic humanism, concrete rationalism, organic naturalism, and a pragmatism of self?cultivation. It is clear from the discussion that these four characteristics are interrelated and mutually supporting and thus (...) should be better understood in the context of one another. Many open problems of philosophy, such as transcendence, evil, logic, and theoretical knowledge, are raised by an inquiry into Chinese philosophy. If Chinese philosophy serves to make us critically aware of these problems and to provide alternative ways of thinking, we are more than justified in presenting Chinese philosophy as a philosophy of universal concern and universal significance. (shrink)

This book is a collection of articles on different aspects of university education in China since the late nineteenth century, addressing how far the ideal of modern university education, which has gradually been developed in the West since the age of European Enlightenment, was adopted or transformed by Chinese universities.

In inquiring into the nature of deconstruction in Derrida we see that it hides an opposite aspect of onto‐generative emergence as stated in the wording of the Yijing. What is hidden is the movement of difference‐making and generalizing repetition by way of certain presupposed reality. In examining Derrida's notion “différance” , his contrast between an ontology of presence and a philosophy of absence, in explaining the origin of meaning à la de Saussure, has transformed into the polaristic structure of all (...) differences, whether it be in language or in things. The Saussurian distinction between the signifier and the signified no doubt reflects this polarity but not reveals an underlying transcendent‐immanent principle called “différance,” or, the dao 道 in Chinese philosophy. This “difference” in language leads to ramification of meanings which could be self‐deconstructive such as the extended use of the word “spirit” demonstrates. (shrink)