Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through (...) a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior. (shrink)

Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public’s and the profession’s conceptions of auditor’s duties, despite the auditing profession’s attempt to adopt standards and practices to close this gap. In this paper, we consider one potential explanation for the persistence of the expectation gap: the role of media bias in shaping public opinion and views. We analyze press articles covering 40 U.S. corporate fraud cases discovered between 1992 and 2011. We (...) compare the auditor’s duties, described by the auditing standards, with the description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the expectation gap: deficient performance, deficient standards, and unreasonable expectations. The results of our analysis provide evidence that the performance gap can be reduced by strengthening auditor’s willingness and ability to apply existing auditing standards concerning fraud detection; the standards gap can be narrowed by improving existing auditing standards; and unreasonable expectations, however, involve elements beyond the profession’s sphere of control. As a result, the expectation gap is unlikely to disappear given the media’s tendency to bias, with an overemphasis of unreasonable expectations in their coverage of frauds and press articles tending to reinforce the view that the auditor should take more responsibility for detecting fraud, irrespective of whether this is feasible at a reasonable cost. In addition to the primary role of the press in perpetuating the expectation gap, a second reason for continuation of the expectation gap is that the rational auditor will have difficulty in assessing subjective components of fraudulent behavior. (shrink)

Social capital can serve as informal governance in weak investor-protection regimes. Using hand-collected data on entrepreneurs’ political connections and firm ownership, we construct several original measures of social capital and examine their effect on the performance of entrepreneurial firms in China after their initial public offerings. Political connections or a high percentage of external investors tend to enhance firm performance, but intragroup related-party transactions commonly lead to performance decline. These forms of social capital have a strong influence on the performance (...) of Chinese firms, whereas formal governance variables such as board size or board independence have little effect. Although social capital may serve as an informal governance mechanism and effectively substitute for formal governance mechanisms in an emerging market, this role of social capital raises several ethical concerns, notably the development of rent-seeking and crony capitalism. (shrink)

What drives managerial perks? The commonly accepted view of perks suggests that they are a misuse of firm resources for managers’ private benefit, and thus perk consumption is unethical. However, an alternative view argues that perks can motivate managers to work hard and thus add to the value of the firm : from this perspective, perk consumption is an ethical form of behavior. The fundamental difference between the two positions has critical implications for practice, and this article tests these competing (...) views to determine the circumstances in which one view dominates the other. Using hand-collected data on perks in Chinese-listed companies, we find strong empirical support for the incentive view, which is more likely to be held in firms with moderate ownership concentration. This article not only contributes to the literature on business ethics, but also has critical implications for managerial incentive practices in emerging economies. (shrink)

This study uses the institutional perspective to examine the interaction effects between the subnational institutional context and firm-level parameters on corporate environmental behaviors, based on a unique cross-sectional data set of private firms compiled from three different sources in China. Our results suggest that both enforcement stringency of environmental regulations at the provincial-level and private firms’ foreign ownership negatively affect compensation fees, which are levies charged for firms’ emissions. Enforcement stringency also moderates the firm-level relationship between foreign ownership and compensation (...) fees, but such a cross-level moderating effect holds only for private firms with non-HMT investments. (shrink)

Background: Interpersonal sensitivity is a prominent mental health problem facing college students today. Trait mindfulness is a potential positive factor that may influence interpersonal relationships. However, the precise relationship between trait mindfulness and interpersonal sensitivity remains elusive, which limits the optimization and further application of mindfulness-based intervention schemes targeting interpersonal sensitivity. This study aimed to explore whether negative emotions mediate the relationship between trait mindfulness and interpersonal sensitivity and whether the relationship among trait mindfulness, negative emotions, and interpersonal sensitivity is (...) moderated by effectiveness/authenticity. We hypothesize that negative emotions mediate the relationship between trait mindfulness and interpersonal sensitivity, and effectiveness/authenticity moderates the indirect association between trait mindfulness and interpersonal sensitivity through negative emotions.Methods: One thousand four hundred nineteen Chinese college students, aged from 17 to 23, participated in this study. Their trait mindfulness, negative emotions, the effectiveness/authenticity, and interpersonal sensitivity were measured using well-validated self-report questionnaires.Results: Correlational analyses indicated that both trait mindfulness and effectiveness/authenticity were significantly and negatively associated with interpersonal sensitivity. Mediation analyses uncovered a partial mediating role of negative emotions in the relationship between trait mindfulness and interpersonal sensitivity. Moderated mediation analyses showed that in college students with high effectiveness/authenticity, the relationship between trait mindfulness and negative emotions was stronger, whereas the relationship between negative emotions and interpersonal sensitivity was weaker.Conclusion: Negative emotion is a mediator of the relationship between trait mindfulness and interpersonal sensitivity, which in turn is moderated by effectiveness/authenticity. These findings suggest a potential mechanism through which trait mindfulness influences interpersonal sensitivity. Mindfulness-based interventions have the potential to decrease interpersonal sensitivity and offer a basis for predicting individual differences in response to mindfulness-based interventions among individuals. (shrink)

The rainwater system is an important part of the urban infrastructure as well as a key hub for maintaining the dynamic operation of the city and a clear indicator of the level of urban development. With the rapid development of urbanization, the hardened area of roads and residential areas has increased, and the construction of rainwater systems is so far insufficient, causing the urban waterlogging and water pollution problems to become increasingly serious. Accordingly, combined with the “sponge city” construction concept (...) of the six-character policy of “seepage, retention, storage, use, purification, and drainage,” we propose to adopt measures for the local conditions and to reasonably select sponge city engineering measures to increase rainwater utilization, effectively reduce rainwater runoff, and alleviate the city waterlogging and water pollution problems. We used the analytic hierarchy process to evaluate the effect of a sponge city “pocket park” rainwater system in Chaohu City before and after the transformation. The results showed that the pocket park after the renovation was well controlled, the waterlogging was basically eliminated, the water quality pollution was clearly improved, and the ecological environment was significantly improved. (shrink)

Daka destinations refer to tagging one’s visit to a popular destination by posting on social media. As a novel tourism concept derived from digital media in the post-pandemic era, Daka destinations have become a major option for potential tourists; thus, investigating tourist intentions toward them is of utmost significance to tourism recovery. Based on the viewpoints of information sources of Daka destinations, tourism motivations, and self-construction, this study investigates the research framework of potential tourism intentions through three scenarios. The findings (...) revealed the following: Different information sources have different stimuli for potential tourists, and WeChat Moments exerted a positive impact on tourism intention because of credibility; tourism bloggers from Weibo exert a more significant positive impact on tourism intentions of potential tourists because of professionalism. Considering the credibility of WeChat Moments, the extrinsic motivation of potential tourists exerted a more significant impact on tourism intentions; regarding professional tourism bloggers, the intrinsic motivation of potential tourists exerted a more significant impact on tourism intention. Regarding the credibility of WeChat Moments, dependent self-construction potential tourists with extrinsic motivation exerted a more significant impact on tourism intention. Regarding tourism bloggers with high professionalism, independent self-construal potential tourists with intrinsic motivation exerted a more significant impact on tourism intention. This study enriches the research mechanism of the formation path of potential tourists’ tourism intention, extends the self-construction theory to the research field of using social media to collect Daka destinations tourism information, and provides a reference to subsequent research on potential tourists’ tourism intention. (shrink)

People can discriminate the synchrony between audio-visual scenes. However, the sensitivity of audio-visual synchrony perception can be affected by many factors. Using a simultaneity judgment task, the present study investigated whether the synchrony perception of complex audio-visual stimuli was affected by audio-visual causality and stimulus reliability. In Experiment 1, the results showed that audio-visual causality could increase one's sensitivity to audio-visual onset asynchrony (AVOA) of both action stimuli and speech stimuli. Moreover, participants were more tolerant of AVOA of speech stimuli (...) than that of action stimuli in the high causality condition, whereas no significant difference between these two kinds of stimuli was found in the low causality condition. In Experiment 2, the speech stimuli were manipulated with either high or low stimulus reliability. The results revealed a significant interaction between audio-visual causality and stimulus reliability. Under the low causality condition, the percentage of “synchronous” responses of audio-visual intact stimuli was significantly higher than that of visual_intact/auditory_blurred stimuli and audio-visual blurred stimuli. In contrast, no significant difference among all levels of stimulus reliability was observed under the high causality condition. Our study supported the synergistic effect of top-down processing and bottom-up processing in audio-visual synchrony perception. (shrink)

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.

本书从中国是一个超稳定结构假说出发,讨论中国历代政治文化的特点及其演化机制。通过比较魏晋南北朝时期佛教传入与近代西方文明扩张这两次重大的外来文化冲击,探讨中国文化融合消化外来文化所具有的共同模式,并进 而揭示二十世纪中国现代思想的起源.

We provide new findings that add to the growing body of empirical evidence that important epistemic intuitions converge across cultures. Specifically, we selected three recent studies conducted in the US that reported surprising effects of knowledge attribution among English speakers. We translated the vignettes used in those studies into Mandarin Chinese and Korean and then ran the studies with participants in Mainland China, Taiwan, and South Korea. We found that, strikingly, all three of the effects first obtained in the US (...) also emerged in the East Asian cultures we studied. Our findings not only cohere with but also provide—at least moderate—support for the existence of extensive convergences of important epistemic intuitions across cultures. (shrink)

Volatile compounds, such as nitric oxide and ethylene gas, play a vital role as signaling molecules in organisms. Ethylene is a plant hormone that regulates a wide range of plant growth, development, and responses to stress and is perceived by a family of ethylene receptors that localize in the endoplasmic reticulum. Constitutive Triple Response 1 (CTR1), a Raf‐like protein kinase and a key negative regulator for ethylene responses, tethers to the ethylene receptors, but undergoes nuclear translocation upon activation of ethylene (...) signaling. This ER‐to‐nucleus trafficking transforms CTR1 into a positive regulator for ethylene responses, significantly enhancing stress resilience to drought and salinity. The nuclear trafficking of CTR1 demonstrates that the spatiotemporal control of ethylene signaling is essential for stress adaptation. Understanding the mechanisms governing the spatiotemporal control of ethylene signaling elements is crucial for unraveling the system‐level regulatory mechanisms that collectively fine‐tune ethylene responses to optimize plant growth, development, and stress adaptation. (shrink)

本书对价值的本质、价值的社会作用等作了哲学、社会学的思考;对价值与文化以及价值与规范等作了逻辑学、语义学的分析;对功利、人的价值以及价值观念等作了人类学、心理学的探讨.

Moderate pragmatic invariantism (MPI) is a proposal to explain why our intuitions about the truth-value of knowledge claims vary with stakes and salient error-possibilities. The basic idea is that this variation is due to a variation not in the propositions expressed (as epistemic contextualists would have it) but in the propositions conversationally implicated. I will argue that MPI is mistaken: I will distinguish two kinds of implicature, namely, additive and substitutional implicatures. I will then argue, first, that the proponent of (...) MPI cannot appeal to additive implicatures because they don’t affect truth-value intuitions in the required way. Second, I will argue that the proponent of MPI cannot appeal to substitutional implicatures either because, even though they may have the required effects on truth-value intuitions, they don’t feature in the relevant cases. It follows that MPI is mistaken because whether the proponent of MPI appeals to additive or substitutional implicatures, at least one of the claims that make up her view is false. Along the way, I will suggest principles about implicatures that should be relevant not only to MPI, but to pragmatic accounts of seemingly semantic intuitions in general. (shrink)

This comparative study of the ethics of care and the Confucian concept of jen argue against two assumptions made by Chenyang Li in his own study of these two traditions. Against him, I argue that a "feminine" morality is not adequate to address human equality, and that care-orientated theories like jen and care seem incompatible with the feminist commitment to oppose the subjection of women.

This comparative study of the ethics of care and the Confucian concept of jen argue against two assumptions made by Chenyang Li in his own study of these two traditions. Against him, I argue that a “feminine” morality is not adequate to address human equality, and that care-orientated theories like jen and care seem incompatible with the feminist commitment to oppose the subjection of women.

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)

This article brings together two sets of data that are rarely discussed in concert; namely, disagreement and testimony data. I will argue that relativism yields a much more elegant account of these data than its major rival, contextualism. The basic idea will be that contextualists can account for disagreement data only by adopting principles that preclude a simple account of testimony data. I will conclude that, other things being equal, we should prefer relativism to contextualism. In making this comparative point, (...) I will also defend self-standing relativist accounts of disagreement and testimony data. (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)

This chapter contains section titled: Kantian Subjectivity and Post‐Marxian Anthropological Ontology Relations to the Thought of Heidegger, Wittgenstein, and Foucault The Future of Philosophy Aesthetics “The Fourth Outline of Human Subjectivity” Conclusion.

This book presents twelve of the author’s selected essays on subjects related to contemporary Chinese thought and examines other significant works on the history of Chinese philosophy. By combing the basic political discourse on Confucianism, it highlights the significance of Confucian Socialism in the present day and explains the author’s reflections on the philosophy and modernization of Chinese thought. This book is a valuable resource for experts and scholars as well as for general readers who have an understanding of contemporary (...) Chinese philosophy, offering deep insights into current Chinese thought and Confucian modernization. (shrink)

This paper connects the following four topics: a class of generalized graphs whose relations do not have fixed arities called hypergraphs, a family of non-normal modal logics rejecting the aggregative axiom, an epistemic framework fighting logical omniscience, and the classical group knowledge modality of ‘someone knows’. Through neighborhood frames as their meeting point, we show that, among many completeness results obtained in this paper, the limit of a family of weakly aggregative logics is both exactly the modal logic of hypergraphs (...) and also the epistemic logic of local reasoning with veracity and positive introspection, and upon adding a single combinatorial axiom, it is also the logic of ‘someone knows’ for a fixed finite number of positively introspective agents. At the core of all these completeness results is a new canonical neighborhood model construction for monotone modal logics that is capable of dealing with all these diverse cases. We also provide an axiomatization for the logic of all non-n-colorable hypergraphs based on a filtration argument that also shows the decidability of the logics of hypergraphs we study. (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。.