This paper investigates whether local religious beliefs have a significant impact on the practice of earnings management. We extend the existing literature on the role of firm characteristics in mitigating earnings management by showing that local religious beliefs significantly impact the practice of earnings management. Specifically, exploring firms located in the U.S. counties that vary from 2000 through 2010, we document the negative relationship between religiosity and earnings management using multivariate regression analysis. Our results show that firms in counties with (...) strong religious social norms are less likely to engage in earnings management. Furthermore, we attempt to mitigate endogeneity concerns by employing a modified Difference-Differences model and Propensity score matching methods. We find that the negative effects of religion on earnings management still hold. Overall, these findings emphasize the empirical relevance of the association between the local social norms and earnings manipulations. (shrink)

With the emergence of online communities, more and more people are participating in online technology communities to meet personalized learning needs. This study aims to investigate whether and how male and female users behave differently in online technology communities. Using text data from Python Technology Community, through LDA (Latent Dirichlet Allocation) model, sentiment analysis and regression analysis, this paper reveals the different topics of male and female users in the online technology community, their sentimental tendencies and activity under different topics, (...) and their correlation and their mutual influence. The results show that: (1) Male users tend to provide information help, while female users prefer to participate in the topic of making friends and advertising. (2) When communicating in the technology community, male and female users mostly express positive emotions, but female users express positive emotions more frequently. (3) Different emotional tendencies of male and female users under different topics have different effects on their activity in the community. The activity of female users is more susceptible to emotional orientation. (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 study investigates the relationship between abusive supervision and employee creativity by shedding light on the mediating role of negative affect and the moderating role of interpersonal harmony. Based on affective events theory, it was hypothesized that abusive supervision impacts employees’ negative affect and their creativity. Data from a questionnaire survey of 398 Chinese employee–supervisor dyads were collected and analyzed. The results support our hypotheses, address unexplored theoretical predictions, and suggest that organizations should deal with the factors undermining employees’ emotions (...) to improve their creativity. (shrink)

En retraçant le parcours du Père Samaan, figure centrale de la scène chrétienne égyptienne, cet article analyse les trajectoires mouvantes de la politisation des coptes charismatiques et chrétiens évangéliques en Égypte dans les dernières années – les deux mouvances étant étroitement liées l’une à l’autre. Outre des orientations relatives à des positions de classe, des manœuvres et tactiques vis-à-vis des institutions ecclésiales, des arènes politiques locale et nationale, comme des ONG internationales, le rapport au politique des chrétiens charismatiques et évangéliques (...) d’Égypte est également conditionné par leur perception du religieux majoritaire dans le pays, à savoir l’Islam. Loin de refléter une tendance théologico-politique globale et homogène en tous lieux, partir de ce cas donne à penser la manière dont, à travers l’œuvre d’acteurs situés comme celle du Père Samaan, le christianisme charismatique s’ancre toujours dans des logiques territorialisées et des enjeux locaux. (shrink)

'The problem of the twentieth-century is the problem of the color-line.' Originally published in 1903, The Souls of Black Folk is a classic study of race, culture, and education at the turn of the twentieth century. With its singular combination of essays, memoir, and fiction, this book vaulted W. E. B. Du Bois to the forefront of American political commentary and civil rights activism. The Souls of Black Folk is an impassioned, at times searing account of the situation of African (...) Americans in the United States. Du Bois makes a forceful case for the access of African Americans to higher education, memorably extols the achievements of black culture (above all the spirituals or 'sorrow songs'), and advances the provocative and influential argument that due to the inequalities and pressures of the 'race problem', African American identity is characterized by 'double consciousness'. This edition includes a valuable appendix of other writing by Du Bois, which sheds light on his attitudes and intentions. ABOUT THE SERIES: For over 100 years Oxford World's Classics has made available the widest range of literature from around the globe. Each affordable volume reflects Oxford's commitment to scholarship, providing the most accurate text plus a wealth of other valuable features, including expert introductions by leading authorities, helpful notes to clarify the text, up-to-date bibliographies for further study, and much more. (shrink)

In recent years, many online communities have launched opinion-gathering activities to promote user participation in innovation and improve the quality of new products. The current methods for online innovation activities can be divided into two categories: cognitive guidance and affective guidance. However, the studies on online communities have mainly focused on user engagement motivations, and little attention has been paid to investigating the impact and underlying mechanism of innovation guidance on user participation at the linguistic level. This study first collected (...) secondary data from NetEase.com and conducted an econometric model to explore the impact of cognitive guidance and affective guidance on users’ participation in online innovation activities. Subsequently, we investigated the impact mechanism of different innovation guidance methods on user participation through two experiments, here by drawing on mental simulation theory. The experimental results showed that outcome simulation and process simulation imposed a dual mediating effect of innovation guidance on user participation. In addition, we also found that product types moderate the dual mediating effect of outcome simulation and process simulation. The findings can deepen and expand the research on user participation while providing practical implications for companies and platforms as they attempt to promote user participation in innovation activities. (shrink)

The distinguished American civil rights leader, W. E. B. Du Bois first published these fiery essays, sketches, and poems individually nearly 80 years ago in the Atlantic, the Journal of Race Development, and other periodicals. This volume has long inspired readers with its militant cry for social, political, and economic reforms for black Americans.

With the increasing use of technology in nursing, how nurses perform practice care has changed, inevitably leading to ethical concerns that differ from original ethical norms in nursing. Studies have focused on ethical issues in health informatics from clinicians’ or patients’ perspectives, while nurses’ perspective is needed. This paper conducts a theoretical study on ethical predicaments that arise in nursing informatics from nurses’ perspectives. Why and how these predicaments emerge are elaborated. Also, this paper offers countermeasures in realistic contexts from (...) technique, education, and leadership aspects. Collaborations between governments, administrators, educators, technicians, and nurses are needed to step out of these predicaments. (shrink)

Virus and information spreading dynamics widely exist in complex systems. However, systematic study still lacks for the interacting spreading dynamics between the two types of dynamics. This paper proposes a mathematical model on multiplex networks, which considers the heterogeneous susceptibility and infectivity in two subnetworks. By using a heterogeneous mean-field theory, we studied the dynamic process and outbreak threshold of the system. Through extensive numerical simulations on artificial networks, we find that the virus’s spreading dynamics can be suppressed by increasing (...) the information spreading probability, decreasing the protection power, or decreasing the susceptibility and infectivity. (shrink)

Self-efficacy is crucial for successful self-regulated learning, particularly in an online environment, yet research on self-efficacy for online self-regulated learning has received relatively little empirical attention in the language education domain. In this study, we investigated the dynamic features of English as a Foreign Language university students’ self-efficacy for self-regulated learning in the online environment, and explored the influencing factors on SESRL. Multiple sources of data over a period of one semester were collected, analysed, and triangulated. Our results demonstrated that (...) most students displayed a relatively constant and high self-efficacy for self-regulated online learning, and that a few students also experienced an increased or decreased SESRL. Thematic analysis further revealed a variety of task-, learner-, course-, and technology-level factors contributing to learners’ self-efficacy beliefs for self-regulated online learning. Our findings thus offer pedagogical implications for self-regulated foreign language learning in an online context. (shrink)

Central to philosophical practice is the application of philosophers' work by philosophical practitioners to inspire, educate, and guide their clients. For example, in Logic-Based Therapy (LBT) philosophical practitioners help their clients to find an uplifting philosophy that promotes guiding virtues that counteract unrealistic and often self-defeating conclusions derived from irrational premises. I will present the argument that Simone de Beauvoir’s existentialist ethics can be applied as an uplifting philosophy as per LBT methodology, and therefore has utility for philosophical practice. Additionally, (...) I will propose that Beauvoir’s existentialist ethics, as an uplifting philosophy, may act as an antidote for ideological obsession and ideology addiction. I will also suggest that LBT may be a suitable intervention when challenging the unrealistic conclusions derived from illogical premises in practical reasoning that contribute to ideological obsession, because it can contest irrational beliefs in a way that could mitigate the fragmentation anxiety that often arise when individuals relinquish maladaptive self-object organizations. (shrink)

Using a sample of Chinese listed firms for the period of 2004–2010, this study examines the impact of religion on corporate philanthropic giving. Based on hand-collected data of religion and corporate philanthropic giving, we provide strong and robust evidence that religion is significantly positively associated with Chinese listed firms’ philanthropic giving. This finding is consistent with the view that religiosity has remarkable effects on individual thinking and behavior, and can serve as social norms to influence corporate philanthropy. Moreover, religion and (...) corporate philanthropic giving have a significantly weaker (less pronounced) positive association for state-owned enterprises than for non-state-owned enterprises. The results are robust to a variety of sensitivity tests. Our results highlight religious influence on corporate philanthropic giving in contemporary China, an old traditional country with a typical communist economy. (shrink)

This chapter contains sections titled: Heir of “the Heresy” Reflection on Tradition—Interrogation of “Being” The Rupture with Tradition—Evasion from Being Relinking with Tradition—Alterity, Transcendence, and the Beyond Conclusion: the Utopia of the Human Being Endnotes.

Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...) we provide strong and robust evidence that Buddhism is significantly positively associated with CER. This finding is consistent with the following view: Buddhism can serve as social norms to evoke the consciousness of social responsibility, and thereof strengthen CER. Our findings also reveal that the positive association between Buddhism and CER is attenuated for firms with higher law enforcement index. The results are robust to various measures of Buddhism and a variety of sensitivity tests. (shrink)

In China, Buddhism and Taoism are two major religions. Using a sample of 10,363 firm-year observations from the Chinese stock market for the period of 2001–2010, I provide strong and robust evidence that religion (i.e., Buddhism and Taoism on the whole) is significantly negatively associated with owner-manager agency costs. In particular, using firm-level religion data measured by the number of religious sites within a radius of certain distance around a listed firm’s registered address, I find that religion is significantly negatively (...) (positively) associated with expense ratio (asset utilization ratio), the positive (reverse) proxy for owner-manager agency costs. This finding is consistent with the following view: religiosity has remarkable effects on the way how an individual thinks and behaves, and thereof can curb managers from unethical business practices. Moreover, my findings suggest that the negative association between religion and owner-manager agency costs is attenuated for firms with strong external monitoring mechanisms such as higher Marketization and high-quality auditors. Furthermore, after separating Buddhism from Taoism, my finding indicates that above conclusions are only available for Buddhism, suggesting that different religions may have asymmetric influence on owner-manager agency costs. Above results are robust to various measures of religiosity and a variety of robustness checks. (shrink)

In this study, I examine the hidden connection between corporate philanthropic giving and corporate environmental misconduct. Using survey data from Chinese family-owned firms, I provide strong and consistent evidence to show that corporate environmental misconduct is significantly positively associated with corporate philanthropic giving, suggesting that some Chinese family-owned firms act philanthropically to divert public attention from their environmentally unfriendly behavior. Moreover, the positive association between corporate environmental misconduct and corporate philanthropic giving is less pronounced for politically connected family-owned firms than (...) for their counterparts. The above results are robust to various sensitivity tests. My findings suggest that environmental misconduct dressing may be an additional motivation for corporate philanthropic giving and that different dimensions of corporate social responsibility may be inherently inconsistent in the given institutional setting. (shrink)

This research investigates the interplay between leadership styles and institutional corporate social responsibility (CSR) practices. A large-scale field survey of managers reveals that firms with greater transformational leadership are more likely to engage in institutional CSR practices, whereas transactional leadership is not associated with such practices. Furthermore, stakeholder-oriented marketing reinforces the positive link between transformational leadership and institutional CSR practices. Finally, transactional leadership enhances, whereas transformational leadership diminishes, the positive relationship between institutional CSR practices and organizational outcomes. This research highlights (...) the differential roles that transformational and transactional leadership styles play for a firm’s institutional CSR practices and has significant implications for theory and practice. (shrink)

This paper examines how employees react to their organizations’ corporate social responsibility initiatives. Drawing upon research in internal marketing and psychological contract theories, we argue that employees have multi-faceted job needs and that CSR programs comprise an important means to fulfill developmental and ideological job needs. Based on cluster analysis, we identify three heterogeneous employee segments, Idealists, Enthusiasts, and Indifferents, who vary in their multi-faceted job needs and, consequently, their demand for organizational CSR. We further find that an organization’s CSR (...) programs generate favorable employee-related outcomes, such as job satisfaction and reduction in turnover intention, by fulfilling employees’ ideological and developmental job needs. Finally, we find that CSR proximity strengthens the positive impact of CSR on employee-related outcomes. This research reveals significant employee heterogeneity in their demand for organizational CSR and sheds new light on the underlying mechanisms linking CSR to employee-related outcomes. (shrink)

This chapter presents an essay by W. E. B. Du Bois that deals with the issue of race. He raises questions such as: What is the real meaning of race. What has, in the past, been the law of race development? What lessons has the past history of race development to teach the rising Negro people? He describes the American Negro Academy, which aims at once to be the epitome and expression of the intellect of the black-blooded people of America, (...) the exponent of the race ideals of one of the world's great races. He concludes by outlining a proposed creed for the Academy. (shrink)

Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001–2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association (...) between religion and earnings management is less pronounced for firms with closer distance to the regulatory centers than for their counterparts, implying the substitutive effects between religion and the distance to regulators on mitigating earnings management. The above results are robust to different measures of earnings management, various religion variables, and a variety of sensitivity tests. (shrink)

In China, many firms advertise that they follow environmentally friendly practices to cover their true activities, a practice called greenwashing, which can cause the public to doubt the sincerity of greenization messages. In this study, I investigate how the market values greenwashing and further examine whether corporate environmental performance can explain different and asymmetric market reactions to environmentally friendly and unfriendly firms. Using a sample from the Chinese stock market, I provide strong evidence to show that greenwashing is significantly negatively (...) associated with cumulative abnormal returns around the exposure of greenwashing. In addition, corporate environmental performance is significantly positively associated with CAR around the exposure of greenwashing. Furthermore, my findings suggest that corporate environmental performance has two distinct effects on CAR around the exposure of greenwashing: the competitive effect for environmentally friendly firms and the contagious effect for potential environmental wrongdoers, respectively. The results are robust to various sensitivity tests. (shrink)

Involvement is an important element of good research and a route to impact. In line with early organizational analysis, we advocate involvement with research stakeholders and investing in the necessary communication and rhetorical skills.

PurposeThe COVID-19 pandemic that began in 2019 has had a significant impact on people’s learning and their lives, including a significant increase in the incidence of academic procrastination and negative emotions. The topic of how negative emotions influences academic procrastination has been long debated, and previous research has revealed a significant relationship between the two. The purpose of this study was to further investigate the mediating and buffering effects of online-shopping addiction on academic procrastination and negative emotions.MethodsThe researchers conducted a (...) correlation analysis followed by a mediation analysis and developed a mediation model. The study used stratified sampling and an online questionnaire as the data collection method. In this study, first, five freshmen students at vocational and technical colleges in Guangdong Province, China, were called to distribute the questionnaire. Second, after communicating with them individually, first-year students of Guangdong origin were selected as participants. Finally, 423 freshman students participated by completing the questionnaire. The questionnaire consisted of 4 parts: demographic information, an online-shopping-addiction scale, an academic-procrastination scale and a negative-emotions scale. A total of 423 students, 118 males and 305 females from 10 vocational and technical colleges in Guangdong were surveyed. SPSS 25.0 was used to process and analyze the data. The data collected were self-reported.ResultsThe results showed that: first, academic procrastination was significantly and positively associated with online-shopping addiction. Second, academic procrastination was significantly and positively associated with negative emotions. Third, online-shopping addiction was significantly and positively associated with negative emotions. In addition, academic procrastination had a significant positive predictive effect on online-shopping addiction. Online-shopping addiction had a significant positive predictive effect on negative emotions.ConclusionThis study explored the relationship between students’ academic procrastination, negative emotions, and online-shopping addiction during the COVID-19 pandemic. The results indicated that students’ level of academic procrastination positively influenced their level of online-shopping addiction and negative emotions, and their level of online-shopping addiction increased their negative emotions. In addition, there was a mediating effect between the degree of participants’ online-shopping addiction and their degree of academic procrastination and negative emotions during the pandemic. In other words, with the mediating effect of online-shopping addiction, the higher the level of a participant’s academic procrastination, the more likely that the participant would have a high score for negative emotions. (shrink)

The existing numerous adaptive variants of differential evolution have been improved the search ability of classic DE to certain extent. Nevertheless, those variants of DE do not obtain the promising performance in solving black box problems with unknown features, which is mainly because the adaptive rules of those variants are designed according to their designers’ cognition on the problem features. To enhance the optimization ability of DE in optimizing black box problems with unknown features, a differential evolution with autonomous selection (...) of mutation strategies and control parameters is proposed in this paper, inspired by autonomous decision-making mechanism of reinforcement learning. In ASDE, a historical experience archive with population features is utilized to preserve accumulated historical experience of the combination of mutation strategies and control parameters. Furthermore, the accumulated historical experience can be autonomously mapped into rules repository, and the individuals can choose the combination of mutation strategies and control parameters according to those rules. Additionally, an updating and utilization mechanism of the historical experience is designed to assure that the historical experience can be effectively accumulated and utilized efficiently. Compared with some state-of-the-art intelligence algorithms on 15 functions of CEC2015, 28 functions of CEC2017, and parameter extraction problems of the photovoltaic model, ASDE has the advantages of solution accuracy, convergence speed, and robustness in solving black box problems with unknown features. (shrink)

As one of the key subjects of multi-center governance of environmental concerns, public perception is crucial in forming and implementing environmental policy. Based on data science research theory and the original theory of public perception, this study proposes a research framework to analyze environmental policy through network text analysis. The primary contents are bidirectional encoder representation from transformers-convolution neural network sentiment tendency analysis, word frequency characteristic analysis, and semantic network analysis. The realism of the suggested framework is demonstrated by using (...) the waste classification policy as an example. The findings indicate a substantial relationship between perceived subject participation and policy pilot areas and that perceived subject participation is repeating. On this premise, specific recommendations are made to encourage policy implementation. (shrink)

Judges tend to discount the opinions of others even though advice is often helpful in improving their accuracy. The present research proposes that this phenomenon of advice discounting results from the judges’ confidence in their initial decision and little trust in advice. Furthermore, the degree of advice discounting may be predicted by the combined roles of confidence and trust. Three studies provide evidence for these hypotheses. Participants were very confident in their initial estimation and had little trust in the advice (...) (study 1). The degree of advice discounting decreased when participants felt less confidence in performing difficult tasks compared with easy tasks (study 2) or when participants placed more trust in advice because the advice was from an expert rather than from a novice (study 3). In addition, confidence and trust predicted the degree of advice discounting across three studies. These findings shed new light on the mechanism underlying advice discounting and advice taking by indicating the combined roles of confidence and trust. (shrink)

The classic text on balance, inner calm, and the cultivation of tranquillity using the age-old techniques of Zen masters • Reveals the psychosomatic underpinnings of Zen, Taoism, and other Eastern traditions • Provides an alternative to the “chest out-belly in” postural attitude of the West • Includes translations of the wisdom teachings of three Japanese masters • Shows how the theory and practice of Hara helps us find our essential self When we speak of an individual’s state, we are actually (...) referring to something that transcends the duality of body and soul, something that reflects the entirety of a person’s being. Because each of us is a unity of body and soul, there is no psychic structure or inner tension that is not reflected outwardly in the form and order of the body. When we find the physical center of the body we also find the psychological center of the soul. According to Zen masters, by correcting posture and breathing to balance this center, one can cultivate inner tranquillity and balance: the state called Hara. In Hara, Karlfried Graf Dürckheim shows the Western world how to overcome the physical and spiritual decay of modern life by adopting the age-old techniques of Japanese Zen masters. By leaving behind the “chest out–belly in” posture and attitude of the West and adopting the belly-centered posture and attitude of Hara, individuals can live a calm, grounded, and more balanced life. Included in this classic text are vital life force practices and translations of the wisdom teachings of three Japanese Zen masters. This book also explores how the practice of Hara emphasizes empirical learning and the cultivation of self-knowledge through the perfection of arts such as painting and archery. (shrink)

This book offers a critical feminist perspective on the widely debated topic of transitional justice and forgiveness. Louise Du Toit examines the phenomenon of rape with a feminist philosophical discourse concerning women’s or ‘feminine’ subjectivity and selfhood. She demonstrates how the hierarchical dichotomy of male active versus female passive sexuality – which obscures the true nature of rape – is embedded in the dominant western symbolic frame. Through a Hegelian and phenomenological reading of first-person accounts by rape victims, she excavates (...) an understanding of rape that also starts to open up a way out of the denial and destruction of female sexual subjectivity. (shrink)

In this essay I argue that a comprehensive understanding of addiction and its treatment should include an existential perspective. I provide a brief overview of an existential perspective of addiction and recovery, which will contextualize the remainder of the essay. I then present a case study of how the six-step philosophical practice method of Logic-Based Therapy can assist with issues that often arise in addiction treatment framed through an existential perspective.

New foreword written by HeritageMom, Amber O'Neal Johnston. "During a time when the United States needed to be reminded of the contributions Black people have made to its democracy, freedom, music, literature, and more, W.E.B. Du Bois took on the task of enumerating the gifts that we've provided to our country. "When I began reading The Gift of Black Folk...the story that unfolded was one that I had never anticipated. We the People of the United States, all of us, have (...) left our indelible mark on America the Beautiful." -Amber O'Neal Johnston In 1924, William Edward Burghardt (W.E.B.) Du Bois (1868-1963) penned The Gift of Black Folk in response to systemic racism in the United States, showing that "...the American spirit is a new and interesting result of diverse threads of thought and feeling coming not only from America but from Europe and Asia and indeed from Africa." Du Bois was the first African American to earn a Ph.D. from Harvard University, and later became a professor of history, sociology, and economics at Atlanta University. In 1909 he co-founded the NAACP. Du Bois was a lifelong leader and proponent of civil rights. Amber O'Neal Johnston is a writer, speaker, and home educator who blends life-giving books with a culturally-rich environment for her four children and others. She's the author of A Place to Belong, a guide for families of all backgrounds to celebrate cultural heritage and embrace inclusivity in the home and beyond, and she's known for sharing literary "mirrors and windows" on HeritageMom.com. (shrink)