Adopting fair value measurement may bring more earnings fluctuations and induce irrational psychology and radical financing behavior of managers. Based on behavioral corporate governance theory, using the sample of Chinese A-share nonfinancial listed companies during 2007–2017, this paper empirically examines the regulatory effect of fair value measurement, that is, whether fair value measurement affects the company's financing decisions when managers have irrational psychological characteristics, i.e., overconfidence. The study found that overconfident managers of the company that have fair value measurement assets (...) will be more aggressive for debt decisions, indicating that fair value measurement has a positively regulatory effect on overconfident managers. (shrink)

ObjectiveWe conducted the following cross-sectional study to comprehensively assess the anxiety among Chinese international students who studied online during the COVID-19 pandemic and its influencing factors.MethodsQuestionnaires were distributed through “Sojump,” and a total of 1,090 valid questionnaires were collected. The questionnaire was divided into two parts: general situation and anxiety assessment of students. The former used a self-made questionnaire, and the international general GAD-7 scale was used to measure anxiety. Chi-square test was used to analyze the differences between groups, and (...) logistic regression analysis was performed for the factors with differences.ResultsAnxiety was found in 707 of 1,090 international students. Chi-square test and multivariate Logistic regression analysis showed that the incidence of anxiety was higher in the group under 22 years of age than in the group over 22 years of age ; International students living in big cities had a higher incidence of anxiety than those living in rural areas ; international students who socialized 3 times or less monthly had a higher incidence of anxiety than those who socialized more than 3 times per month ; international students who expected purely online teaching had a higher incidence of anxiety than those who expected purely offline teaching or dual-track teaching ; international students with a subjective score of online learning experience of 6 or less had a higher incidence of anxiety than those with subjective scores of more than 6. However, gender, emotional status, BMI, major of study, vaccination status, and degree type had no significant difference in the incidence of anxiety among international students who studied online during the COVID-19 pandemic.ConclusionDuring COVID-19, international students who were younger, came from big cities, had low social frequency, expected purely online teaching, and had poor experience of online classes were risk factors for anxiety during online classes. (shrink)

本书以邓小平理论和 "三个代表" 重要思想为指导, 在充分调研和广泛占有资料的基础上, 对儒家道德文化及其在云南少数民族地区的传播与传承挖掘整理, 作了深入系统的研究, 通过理性的思考和哲学的反思, 加以高度的归纳和概括, 并结合社会主义建设的实际, 赋予了新的时代精神.

本书以美国的价值哲学理论为依据,就其理论核心“价值本质论”,分析其价值本质的特色,揭示其本质论的根本缺陷等问题。.

本书分上中下三篇,上篇为基本义理观,中篇为人文协变观,下篇为人文教育观。基本原理要靠“协变”来实现其人文价值取向的现代转换,而人文教育则是一个重要支撑,是成就前二者的根本途径。.

本书从“审美价值本体论”、“审美价值方法论”、“审美价值型态论”等三方面展开论述,向读者揭示了人类艺术的价值本质、价值方法和价值形态等神秘的领域。.

We explore whether digital inclusion, a public policy designed to provide high-speed internet infrastructure for historically digitally excluded populations, is associated with the social and ethical challenge of financial inclusion. Using evidence from a sizable P2P lender in the U.S., we document that digital inclusion is positively associated with P2P lending penetration and that this relation is more pronounced in counties with limited commercial bank loan penetration and higher minority populations. Our new evidence from cross-sectional tests suggests that digital inclusion (...) plays a key role in financial inclusion, particularly in regions with more vulnerable and/or underserved populations. In consequence tests, we document that high-risk borrowing is less likely to be denied in counties with higher digital inclusion and that digital inclusion is positively associated with P2P lending efficiency in the form of more repeated borrowing, decreased funding time, and improved funding fulfillment. In addition, we show that the availability of alternative information, a plausible channel through which digital inclusion is related to financial inclusion, is positively associated with efficiency in P2P lending. Our findings indicate that digital inclusion can empower financial service providers and other stakeholders to collaboratively fulfill their ethical and social responsibilities to meet the financial needs of historically marginalized groups. (shrink)

En el siglo pasado el evento más destacado de la historia cubana fue la Revolución de 1959, movimiento social que fue especialmente influyente en la generación que participó en ella, y comenzaba a vivir la postrevolución. En los años ´50 del siglo pasado los cubanos sufrieron un trauma espiritual y físico difícil de superar. Los personajes de Regreso a Ítaca (2016) representan ese periodo, reflejan un micromundo de la situación general de la época. El regreso de España de uno de (...) los personajes provoca una reunión entre cinco amigos en una azotea de La Habana. La discusión entre ellos solo logra revivir la esperanza, al mismo tiempo que la desilusión de su pasado, presente y futuro. Como la obra se presenta bajo la estructura de guion, respeta las tres reglas del teatro, lo que favorece una mirada desde la interpretación teatral. Para este trabajo nos apoyaremos en una perspectiva sociológica y psicológica, a fin de comprender mejor la recreación que Padura y Cantet hacen de la situación general de ese periodo. Nuestro análisis busca mostrar que la intertextualidad entre la literatura y la historia permite entender tanto una época, como las vivencias humanas que tienen lugar en ella, de una manera más vívida. Padura no solo presenta un guion sobre el reencuentro entre cinco viejos amigos, sino que también manifiesta que todos se enfrentan a una reconsideración de las ilusiones perdidas, por y en la Revolución, de una manera dolorosa, pero al mismo tiempo humorística, cáustica e incluso alegre. (shrink)

Lu Jia's New Discourses: A Political Manifesto from the Early Han Dynasty is a readable yet accurate translation by Paul R. Goldin and Elisa Levi Sabattini. Celebrated as "a man-of-service with a mouth [skilled] at persuasion", Lu Jia (c. 228-140 BCE) became one of the leading figures of the early Han dynasty, serving as a statesman and diplomat from the very beginning of the Han empire. This book is a translation of Lu Jia's New Discourses, which laid out the reasons (...) for rise and fall of empires. Challenged by the new Emperor to produce a book explaining why a realm that was conquered on horseback cannot also be ruled on horseback, Lu Jia produced New Discourses, to great acclaim. (shrink)

Using agency theory, this study empirically examined the relationship between board composition and corporate philanthropy. Generally, the ratio of insiders to outsiders, the percentage of insider stock ownership, and the proportion of female and minority board members were found to be positively and significantly associated with firms'' charitable contributions.

Emotional recognition has arisen as an essential field of study that can expose a variety of valuable inputs. Emotion can be articulated in several means that can be seen, like speech and facial expressions, written text, and gestures. Emotion recognition in a text document is fundamentally a content-based classification issue, including notions from natural language processing (NLP) and deep learning fields. Hence, in this study, deep learning assisted semantic text analysis (DLSTA) has been proposed for human emotion detection using big (...) data. Emotion detection from textual sources can be done utilizing notions of Natural Language Processing. Word embeddings are extensively utilized for several NLP tasks, like machine translation, sentiment analysis, and question answering. NLP techniques improve the performance of learning-based methods by incorporating the semantic and syntactic features of the text. The numerical outcomes demonstrate that the suggested method achieves an expressively superior quality of human emotion detection rate of 97.22% and the classification accuracy rate of 98.02% with different state-of-the-art methods and can be enhanced by other emotional word embeddings. (shrink)

Ben shu tong guo dui yu Li Zhuowu he Yangming xue de chan shi, dui yu Zhongguo qian jin dai bu tong yu xi fang de lu xiang jin xing le bian xi, ren wei"zai Zhongguo si xiang zhong cun zai zhe bu tong yu Ouzhou si xiang shi de zhan kai de Zhongguo du zi de si xiang shi de zhan kai", fan dui yi ban chang jian de, yi Ouzhou de li shi zhan kai he jia zhi guan (...) wei ji zhun de xi fang zhong xin lun li shi guan, cong er zai Zhongguo nei zai de si xiang li lu zhong xun zhao Zhongguo de"jin dai"ji qi"qu she yu fa zhan"; ta hai da po le zai Riben tong xing de dui yu Li Zhuowu tong xin shuo shi ge ren zhu yi biao xian de fu qian shuo fa, ba Li Zhuowu wan qi de fu za si xiang, te bie shi fo jiao si xiang zai ta shen shang de du te ti xian tui xiang dui yu ming dai si xiang ben shen de jie shi. (shrink)

Based on a survey of 2,361 directors in 291 of the largest companies of the Southeast States, this study empirically examined boards of directors' stakeholder orientations. The results indicate that there exist distinct stakeholder groups perceived by directors, directors have high stakeholder orientations, directors view some stakeholders differently depending on their occupation and type.

Post-stroke depression is a serious complication of stroke that significantly restricts rehabilitation. The use of immersive virtual reality for stroke survivors is promising. Herein, we investigated the effects of a novel immersive virtual reality training system on PSD and explored induced effective connectivity alterations in emotional networks using multivariate Granger causality analysis. Forty-four patients with PSD were equally allocated into an immersive-virtual reality group and a control group. In addition to their usual rehabilitation treatments, the participants in the immersive-virtual reality (...) group participated in an immersive-virtual reality rehabilitation program, while the patients in the control group received 2D virtual reality rehabilitation training. The Hamilton Depression Rating Scale, modified Barthel Index, and resting-state functional magnetic resonance imaging data were collected before and after a 4-week intervention. rsfMRI data were analyzed using multivariate GCA. We found that the immersive virtual reality training was more effective in improving depression in patients with PSD but had no statistically significant improvement in MBI scores compared to the control group. The GCA showed that the following causal connectivities were strengthened after immersive virtual reality training: from the amygdala, insula, middle temporal gyrus, and caudate nucleus to the dorsolateral prefrontal cortex; from the insula to the medial prefrontal cortex; and from the thalamus to the posterior superior temporal sulcus. These causal connectivities were weakened after treatment in the control group. Our results indicated the neurotherapeutic use of immersive virtual reality rehabilitation as an effective non-pharmacological intervention for PSD; the alteration of causal connectivity in emotional networks might constitute the neural mechanisms underlying immersive-virtual reality rehabilitation in PSD. (shrink)

The problem of the balance of power within the European state system constituted an important part of Hume’s historical vision. From the vantage point of mid-eighteenth-century Europe, the maxim of the balance of power, proven to be a universal principle in Greek and Roman history, was believed by many to be essential to mutual prosperity and security.1 This was particularly because France, partaking actively in the international competition for commercial wealth in Europe and the New World, created increasing anxieties over (...) the danger of universal monarchy. Hume was a strong advocate of the classical doctrine of the balance of power, which, he observed, was “founded...... (shrink)

Background: Ethical challenges are common in clinical nursing practice, and an infectious environment could put nurses under ethical challenges more easily, which may cause nurses to submit to negative emotions and psychological pressure, damaging their mental health. Purpose: To examine the ethical challenges encountered by nurses caring for patients with the novel coronavirus pneumonia and to provide nurses with suggestions and support regarding promotion of their mental health. Research design and method: A qualitative study was carried out using a qualitative (...) content analysis. The participants were 18 nurses who agreed to attend an interview and describe their own experiences of providing care to COVID-19 patients in China. They were purposively sampled, and structured, in-depth interviews were performed. Data were iteratively collected and analyzed from February to March 2020. Ethical considerations: The proposal was approved by the Research Ethics Committee of the Second Hospital of Shandong University, China. Findings: The findings revealed three main themes and 10 categories. The themes were the following: ethical challenges ; coping styles ; and impacts on career. Conclusion: Nurses faced ethical challenges on multiple fronts in caring for COVID-19 patients. The results may help nurses with more safety, ethics, and humanistic care in nursing practice. (shrink)

This article proposes an alternative approach in sustainability assessment. The conceptual framework was developed by modifying Ken Wilber's All Quadrants, All Levels (AQAL) approach, and focuses on the inter-relatedness/inter-connection of various perspectives inherent to the concept of sustainability. To look at how our framework can facilitate the practice of sustainability assessment, we apply the framework to examine the relationships between social systems and the environmental changes in the Ili River basin across the period 1900?2008. This approach enables us to investigate (...) the environmental problems of the Ili River basin in a four-quadrant framework, and combine the empirics of quadrants obtained from traditional disciplinary methodologies. The four-quadrant framework adopted in this study illustrates the interlocking relationships among various perspectives of environmental issues in the Ili River basin, namely, physical perspective, personal perspective, cultural perspective, and social perspective. In particular, the protruding development (evolution) of the lower right dimension is the fundamental cause of the environmental degradation and its related social problems in the Ili River basin. Compared to other established approaches in literature that emphasize on the tradeoffs of various perspectives of sustainability, our findings indicate the potential contributions of four-quadrant framework to sustainability assessment through its focus on the inter-relatedness/inter-connection of different perspectives. (shrink)

A speaker's manner of delivery of an utterance can affect a listener's pragmatic interpretation of the message. Disfluencies influence a listener's off-line assessment of whether the speaker is truthful or deceptive. Do listeners also form this assessment during the moment-by-moment processing of the linguistic message? Here we present two experiments that examined listeners’ judgments of whether a speaker was indicating the true location of the prize in a game during fluent and disfluent utterances. Participants’ eye and mouse movements were biased (...) toward the location named by the speaker during fluent utterances, whereas the opposite bias was observed during disfluent utterances. This difference emerged rapidly after the onset of the critical noun. Participants were similarly sensitive to disfluencies at the start of the utterance and in the middle. Our findings support recent research showing that listeners integrate pragmatic information alongside semantic content during the earliest moments of language processing. Unlike prior work which has focused on pragmatic effects in the interpretation of the literal message, here we highlight disfluency's role in guiding a listener to an alternative non-literal message. (shrink)

In the knowledge economy, the process of knowledge sharing and creation for value co-creation frequently emerge in a multi-agent and multi-level system. It's important to consider the roles, functions, and possible interactive knowledge-based activities of key actors for ecological development. Makerspace as an initial stage of incubated platform plays the central and crucial roles of resource orchestrators and platform supporter. Less literature analyses the knowledge ecosystem embedded by makerspaces and considers the interactive process of civil society and natural environment. This (...) study constructs a multi-agent and multi-level knowledge ecosystem from macro, meso, and micro perspective based on Quintuple Helix theory and designs four evolutionary stages of knowledge orchestrating processes. This study finds that the symbiosis, co-evolution, interaction, and orchestration of multiple agents in the knowledge ecosystem should be merged with each other for value co-creation, which helps to take a systematic approach for policymakers, managers, and researchers. (shrink)

The relationship between corporate social responsibility and corporate financial performance has long been a central and contentious debate in the literature. However, prior empirical studies provide indefinite conclusions. The purpose of this study is to review systematically and quantify the CSR–CFP link in a meta-analytic framework. Based on 119 effect sizes from 42 studies, this study estimates that the overall effect size of the CSR–CFP relationship is positive and significant, thus endorsing the argument that CSR does enhance financial performance. Furthermore, (...) this work sheds light on the causal relationship between CSR and CFP. Subsequent financial performance is associated with prior social responsibility, while the reverse direction is not supported. This finding supports the instrumental stakeholder theory. As predicted, the meta-analysis results indicate that the measurement strategies of the two key constructs of CSR and CFP explain some variations of the CSR–CFP relationship. Last, this study examines the moderating effect of the environmental context on the CSR–CFP link. This work proposes that CSR in the developed world, with a relatively mature institutional system and efficient market mechanism, will be more visible than CSR in the developing world. The results show that the CSR–CFP relationship is stronger for firms from advanced economies than for firms from developing economies. (shrink)

Speakers often overspecify by encoding more information than is necessary when referring to an object (e.g., “the blue mug” for the only mug in a group of objects). We investigated the role of a partner's linguistic behavior (whether or not they overspecify) on a speaker's own tendency to overspecify. We used a director–matcher task in which speakers interacted with a partner who either consistently overspecified or minimally specified in the color/size dimension (Experiments 1, 2, and 3), as well as with (...) a partner who switched behaviors midway through interaction (Experiments 4 and 5). We found that speakers aligned with their partner's linguistic behavior to produce overspecific or minimally specific descriptions, and we saw little evidence that the alignment was enhanced by lexical or semantic repetition across prime and target trials. Time‐course analyses showed that alignment increased over the course of the interaction, and speakers appeared to track a change in the partner's linguistic behavior, altering their reference strategy to continue matching that of their partner's. These results demonstrate the persistent influence of a partner's behavior on speakers across the duration of an interaction. (shrink)

Slower perceptual alternations, a notable perceptual effect observed in psychiatric disorders, can be alleviated by antidepressant therapies that affect serotonin levels in the brain. While these phenomena have been well documented, the underlying neurocognitive mechanisms remain to be elucidated. Our study bridges this gap by employing a computational cognitive approach within a Bayesian predictive coding framework to explore these mechanisms in depression. We fitted a prediction error (PE) model to behavioral data from a binocular rivalry task, uncovering that significantly higher (...) initial prior precision and lower PE led to a slower switch rate in patients with depression. Furthermore, serotonin‐targeting antidepressant treatments significantly decreased the prior precision and increased PE, both of which were predictive of improvements in the perceptual alternation rate of depression patients. These findings indicated that the substantially slower perception switch rate in patients with depression was caused by the greater reliance on top‐down priors and that serotonin treatment's efficacy was in its recalibration of these priors and enhancement of PE. Our study not only elucidates the cognitive underpinnings of depression, but also suggests computational modeling as a potent tool for integrating cognitive science with clinical psychology, advancing our understanding and treatment of cognitive impairments in depression. (shrink)

We investigate partner effects on spatial perspective taking behavior in listeners, comparing behavior with a human versus a computer partner (Experiments 1 and 2), and with computer partners of different perceived capabilities (Experiment 3). Participants responded to spoken instructions from their partner which could be interpreted egocentrically (from their own perspective) or othercentrically (from their partner's perspective). In contrast to earlier work, we found that participants were more egocentric with a computer than a human partner. Participants were also more egocentric (...) with a computer partner that appeared more modern and capable, compared to one that appeared outdated and limited in ability. Our results show that perspective taking behavior is sensitive to information about one's partner; in particular, listeners consider their partner's potential ability to collaborate, adjusting their egocentric tendencies accordingly. Moreover, we highlight what appears to be a shift in listeners' expectations regarding computers' collaborative capabilities, leading to greater willingness to push the burden of perspective taking onto a computer partner. (shrink)

The present study investigated the lasting effects of sickness presenteeism on well-being and innovative job performance in the demanding Chinese work context compounded with the precarities of the post-pandemic business environment. Adopting the conservation of resources theory perspective, especially its proposition of compensation of resources, we incorporated social resources at work as joint moderators in the presenteeism–outcomes relationship. We employed a panel design in which all variables were measured twice with 6 months in between. Data were obtained from 323 Chinese (...) employees working in diverse industries in Taiwan. We found that after controlling for the baseline level of well-being, presenteeism did not have a lasting effect on employees' exhaustion. However, presenteeism did have a negative lasting effect on employees' innovative behavior 6 months later. Moreover, we found a significant three-way interaction of presenteeism, supervisory support, and collegial support on employees' innovative job performance, after controlling for the baseline level of performance. Specifically, when working under illness, employees displayed the best innovative performance with high levels of both supervisory and collegial support, the worst performance with both support being low, and the intermediate when any one of the support being high. This can be taken as the preliminary evidence to support the COR proposition of resource caravans, showing that supervisory support and collegial support compensated for each other as critical resources in alleviating the impact of working under sickness on employees' innovative performance. Theoretical implications of the findings are discussed, taking into account the macro-cultural context of the East Asian Confucian societies. We also reflected on the managerial implications of the lasting damages of sickness presenteeism and benefits of mobilizing social resources on employees' well-being and performance. (shrink)