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)

In the context of “carbon peaking and carbon neutrality,” companies are responsible for actively reducing carbon emissions and achieving a balance among economic, environmental, and social benefits. From a non-economic perspective, this study chose a sample of 9872 A-share manufacturing companies listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2019. This study used the fixed-effect model to explore the mechanism of corporate social responsibility (CSR) and its three sub-dimensions (shareholder rights, employee rights, and social contribution) on corporate (...) carbon performance. This study also examined the mediating mechanism of government subsidy and the moderating effects of internationalization and corporate governance as internal and external factors. The results show that: (1) CSR can significantly improve corporate carbon performance, and government subsidies play a partial intermediary role. (2) CSR significantly promotes carbon performance for firms with lower internationalization levels and higher corporate governance levels. (3) Heterogeneous conditions such as CSR disclosure willingness, CSR report quality, and corporate attributes have different impacts on corporate carbon performance. These findings can help government agencies formulate policies to promote CSR and restrain corporate carbon emissions. Corporate managers can also fulfill CSR and improve carbon performance through government subsidies, internationalization, and corporate governance. (shrink)

In this research we apply the Theory of Planned Behavior (TPB) to study decisions related to information privacy protection. A TPB-based model was proposed to investigate whether organization-based self-esteem and perceived deindividuation can be employed to measure the strength of the perceived behavioral control construct. In addition, we examined if the addition of a causal path linking subjective norms to attitudes and another causal path linking organization-based self-esteem to subjective norms enhanced our research model's predicting power. Our study shows that (...) information systems (IS) professionals' intentions to protect personal information privacy are influenced by their attitudes, subjective norms, perceived deindividuation, and organization-based self-esteem. It further shows that attitudes are influenced by subjective norms, which, in turn, are influenced by organization-based self-esteem. (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)

Ethical voice involves individuals’ perceptions of what is right and what is wrong. Although prior research has investigated the impacts of individual-level prohibitive ethical expression on personal outcomes, there has been limited examination of ethical voice at the group level. Our study examines how and when different types of ethical voice influence group outcomes. Using data gathered from 363 participants from 61 groups in two Chinese companies, the results reveal that promotive and prohibitive ethical voices at the group level exert (...) opposing influences on group moral transitive motivation. Group moral transitive motivation serves as a mediating factor in the association between the two types of ethical voice and group ethical behaviors (GEB). In addition, group faultlines moderate the impact of promotive ethical voice and prohibitive ethical voice on group moral transitive motivation and on GEB (via group moral transitive motivation). Our study extends the focus of research from a single type of ethical voice at the individual level to multiple types at the group level. The findings contribute to the body of knowledge regarding group ethical voice (GEV) by articulating its mediating mechanism as well as its boundary condition. This research provides valuable insights for researchers and managers by offering a comprehensive understanding about the role of different types of GEV and how to reform GEV. (shrink)

This essay considers the way Georges Bataille associates sovereignty with ecstasy through his peculiar emotive reactions to the photographic images of lingchi execution. Aside from the traditional views relating to political authority, I show how Bataille holds an idiosyncratic notion of sovereignty that is firmly connected with ecstasy, which is disclosed and best exemplified in his fascination with the lingchi photos with intolerable imagery of torture and cruelty. I argue that the reasons for Bataille to seek ecstatic experience is to (...) overcome banality and servility derived from the instrumentalization of our culture, so as to allow sovereignty to come into being. Although cruelty is a persistent theme in Bataille’s writings, I point out that what makes the lingchi photos pivotal for him is that it is the mirror of somatic disintegration, extreme physical violence and cruelty that corresponds to the rupture of psychological integrity as the state of ecstatic loss of self in a metaphysical sense, reflecting thus the non-boundary of uncontained sovereign individual. Furthermore, in the experience of ecstatic self-loss, an empathic identity is built up between Bataille and the victim of the lingchi execution, which not only allows the conception of ecstatic sovereignty to be endowed with ethical implication but also makes it an alternative approach to the issue of intercultural communication. (shrink)

In the real-world complex product design process, task allocating is an ongoing reactive process where the presence of unexpected design change is usually inevitable. Therefore, reallocating is necessary to respond to design change positively as a procedure to repair the affected task plan. General reallocating literature addressed the reallocating versions with fixed executing time. In this paper, a multi-objective reallocation model is developed with a feasible assumption that the task executing time is controllable. To illustrate this idea, a compressing executing (...) time strategy is proposed in CPD process, where the executing time can be controlled with a non-linear compression cost. When design change occurs during the executing, task-resource reallocating is required to absorb the interference effects. Reallocating implies an increase in design cost and system instability; the proposed method CETS can address this issue effectively. CETS considers three objectives: completing time, stability, and change-adaptation cost. An adaptive multi-objective hybrid genetic algorithm and tabu search is developed to solve this mathematical method. The computational results of specific simulation examples verify the superiority. It shows that CETS is sensitive to design change, and the proposed algorithm AMOGATS can be effective to achieve the allocating by coordinating the objective consistency. (shrink)

Arts-Based Research Methods for Educational Researchers is a book for early-career and established scholars who aim to use the arts to spark new ideas and empower participants in educational research. It will allow readers to conduct arts-based research and phenomenography research in their own projects. The book starts with a brief history of the arts in research, going on to provide an in-depth understanding of the philosophical foundations of arts-based research - different research designs, material preparation, ethical considerations, data collection, (...) analysis and reporting. Chapters highlight the impact of arts-based research, how it can be used to facilitate positive changes in educational research, practice, and policymaking. Tian suggests avenues for those who want to further develop these methods, guiding readers to reflect on their positionality and ethical issues involved in the research process. This insightful book is ideal for early career and experienced educational researchers who use qualitative methods in their inquiries. It offers a reader-friendly guide to methodology for scholars, educators as well as undergraduate and postgraduate students. (shrink)

The aim of this paper is to explore the role of ethical climate on the relationship between the paternalistic leadership and team identification at the team level. In contrast to the prior studies which tended to focus on ethical climate as a whole dimension, this paper further classified the domain of construct into the categories of egoism, benevolence, and principle using a sample from 143 teams in Mainland China and Taiwan. Hierarchical regression results showed that the average paternalistic leadership had (...) a significant impact on the team identification at the team level. Moreover, the results indicated that the ethical climate of benevolence fully mediated while the ethical climate of egoism partially mediated the relationship between authoritarian leadership and team identification. Also, the ethical climates of benevolence and principle had a partial mediating effect on the relationship between benevolent leadership and team identification as well as moral leadership and team identification, respectively, but the ethical climate of egoism did not play a significant role. The major findings, theoretical contributions, practical implications, and the limitations were discussed. (shrink)

Even though the idea that privacy is some kind of control is often presented as the standard view on privacy, there are powerful objections against it. The aim of this paper is to defend the control account of privacy against some particularly pressing challenges by proposing a new way to understand the relevant kind of control. The main thesis is that privacy should be analyzed in terms of source control, a notion that is adopted from discussions about moral responsibility.

This work is developed to improve the current quality of e-commerce logistics services. From the perspective of multiple consumer psychology, based on e-commerce, consumer psychology, and other related theories, vegetable e-commerce B is selected as the research object. The commodity quality, accuracy, and timeliness of commodity distribution and other factors of e-commerce B are discussed through questionnaire survey. Then, according to customers’ opinions about “e-commerce B’s distribution and professional aspects that need to be improved,” the research is conducted. Finally, the (...) direction of follow-up optimization is proposed from four different perspectives of multiple consumption psychology. The research results show that more than 89% of the surveyed customers believe that e-commerce B does a good job in terms of commodity quality, accuracy, and timeliness of commodity distribution, and has a high level of logistics service. However, 26.34% of customers hope that e-commerce B can strengthen the protection of personal privacy, 24.97% hope that the platform can add “delay insurance” for goods, and 39.54% hope that the logistics information of purchased goods can be updated in real time. Therefore, e-commerce B needs to be optimized and improved continuously in the future development. Therefore, research on the optimization of logistics service quality of e-commerce is performed under multiple consumption psychology, which provides certain help for the rapid development of subsequent e-commerce. (shrink)

In the last two decades, blame has become a core topic in ethics, philosophical moral psychology and, more recently, epistemology. This chapter aims at clarifying the complex state of the debate and at making a suggestion for how we should proceed from here. The core idea is that accounts of blame are often motivated by very different background goals. One standard goal is to provide a unifying account of our everyday blame practices. The chapter argues that there is reason to (...) think that this goal is not achievable. Another goal is to provide the tools for solving or clarifying important social or philosophical problems. The chapter suggests that this is what theories of blame should focus on. (shrink)

Transgender women are an important subgroup of the transgender umbrella and have their own unique gender identity. This article aimed to understand and measure the latent concept of gender identity among Chinese transgender women from a multi-dimensional perspective. Through a two-phase, iterative scale development process, we developed the Gender Identity Scale for Transgender Women in Chinese. Literature reviews, expert consultations, and focus groups constitute phrase 1 of the study, which resulted in the first version of GIS-TW with 30 items. In (...) phrase 2, exploratory factor analysis on a sample of 244 Chinese transgender women revealed a six-factor solution across the 22 items. The Bem Sex Role Inventory was included to test for convergent validity, and the Rosenberg Self-Esteem Scale was used to test discriminant validity. Then we conducted the confirmatory factor analysis with an independent sample of 420 Chinese transgender women, which produced the final version of GIS-TW with 21 items. The internal consistency and test-retest stability of each factor was good. In conclusion, the GIS-TW is a reliable and valid psychometric tool for the assessment of Chinese transgender women’s gender identity. Future application of the scale will help transgender women obtain better gender confirmative interventions. (shrink)

漢朝是一個偉大的王朝，奠定了兩千年帝制的基礎，學問、思想發育全面。與之相較，唐朝給人們的錯覺更多。實際上，我們應該檢討，太宗朝與整個唐朝，這是兩個概念。我們不能因為太宗朝的光輝，而就以為整個唐朝如何優 良。事實是，唐王朝二百年的內亂，已使它躋身於中國歷史中最壞的王朝之列，這就是殘酷的現實。本書講述自漢迄唐的思想學說，而以儒家、經學為重心為您剖析。【秀威資訊科技股份有限公司製作】.

Many philosophers characterize a particularly important sense of free will and responsibility by referring to basically deserved blame. But what is basically deserved blame? The aim of this paper is to identify the appraisal entailed by basic desert claims. It presents three desiderata for an account of desert appraisals and it argues that important recent theories fail to meet them. Then, the paper presents and defends a promising alternative. The basic idea is that claims about basically deserved blame entail that (...) the targets have forfeited their claims that others not blame them and that there is positive reason to blame them. The paper shows how this view frames the discussion about skepticism about free will and responsibility. (shrink)

This article uses the “Green Credit Guidelines” issued in 2012 as a quasi-natural experiment, using the statistics of A-share listed companies from 2008 to 2017, using the PSM-DID model to examine the effect and mechanism of green credit policies on the investment efficiency of heavily polluting companies, and taking into consideration the heterogeneous influence of the financial ecological environment on the relationship between the two. The research indicates that, after the Green Credit Guidelines were promulgated, the investment efficiency of heavy-polluting (...) companies has been slightly improved compared with non-heavy-polluting companies and that the impact is more obvious in regions with better financial ecological environment. The research conclusions confirm the beneficial effects of the Green Credit Guidelines policy on the prudent investment of companies that cause serious pollution to the environment and improve investment efficiency, a provision of empirical evidence for financial leverage to drive the green economy transformation. (shrink)

We introduce a natural strengthening of prompt simplicity which we call strong promptness, and study its relationship with existing lowness classes. This notion provides a ≤ wtt version of superlow cuppability. We show that every strongly prompt c.e. set is superlow cuppable. Unfortunately, strong promptness is not a Turing degree notion, and so cannot characterize the sets which are superlow cuppable. However, it is a wtt-degree notion, and we show that it characterizes the degrees which satisfy a wtt-degree notion very (...) close to the definition of superlow cuppability. Further, we study the strongly prompt c.e. sets in the context of other notions related promptness, superlowness, and cupping. In particular, we show that every benign cost function has a strongly prompt set which obeys it, providing an analogue to the known result that every cost function with the limit condition has a prompt set which obeys it. We also study the effect that lowness properties have on the behaviour of a set under the join operator. In particular we construct an array noncomputable c.e. set whose join with every low c.e. set is low. (shrink)

The Top-Down Argument for the ability to do otherwise aims at stablishing that humans can do otherwise in the sense that is relevant for debates about free will. It consists of two premises: first, we always need to answer the question of whether some phenomenon (such as the ability to do otherwise) exists by consulting our best scientific theories of the domain at issue. Second, our best scientific theories of human action presuppose that humans can do otherwise. This paper argues (...) that this is not enough to establish the conclusion. The Top-Down Argument supports that humans can do otherwise in some sense. But it does not show that humans can do otherwise in the sense that is relevant for debates about free will. The paper then shows that the apparently best way to make the argument valid does not work. (shrink)

ObjectiveThis study explores the relationship between physical exercise and school adaptation of junior middle school students and constructs a chain intermediary model through the intermediary role of psychological resilience and sports learning motivation.MethodsUsing the stratified cluster sampling method, 930 junior middle school students in Anhui Province were measured in group psychology by using the physical exercise rating scale, adolescent psychological resilience scale, physical learning motivation scale and school adaptation scale. The statistical software SPSS 23.0 and process plug-in were used for (...) statistical processing, and the common method deviation test was carried out by Harman single-factor control method. Finally, the bootstrap sampling test method and process plug-in were used to test the significance of intermediary effect.Results The direct prediction effect of physical exercise on school adaptation is remarkable ; psychological resilience and sports learning motivation are the intermediary variables of the relationship between physical exercise and school adaptation; psychological resilience and sports learning motivation play a chain mediation role in the relationship between physical exercise and school adaptation. The intermediary effect is composed of three indirect effects: physical exercise → psychological resilience → school adaptation, physical exercise → physical learning motivation → school adaptation, physical exercise → psychological resilience → physical learning motivation → school adaptation.ConclusionsPhysical exercise can directly improve the school adaptation of junior middle school students, which can also affect junior middle school students’ school adaptation indirectly through psychological resilience or sports learning motivation, and it can influence school adaptation through the chain mediation of psychological resilience and sports learning motivation. (shrink)

A standard account of privacy says that it is essentially a kind of control over personal information. Many privacy scholars have argued against this claim by relying on so-called threatened loss cases. In these cases, personal information about an agent is easily available to another person, but not accessed. Critics contend that control accounts have the implausible implication that the privacy of the relevant agent is diminished in threatened loss cases. Recently, threatened loss cases have become important because Edward Snowden’s (...) revelation of how the NSA and GCHQ collected Internet and mobile phone data presents us with a gigantic, real-life threatened loss case. In this paper, I will defend the control account of privacy against the argument that is based on threatened loss cases. I will do so by developing a new version of the control account that implies that the agents’ privacy is not diminished in threatened loss cases. (shrink)

Temporal concepts are fundamental constructs of human cognition, but the trajectory of how these concepts emerge and develop is not clear. Evidence of children’s temporal concept development comes from cognitive developmental and psycholinguistic studies. This paper reviews the linguistic factors (i.e., temporal language production and comprehension) and cognitive processes (i.e., temporal judgment and temporal reasoning) involved in children’s temporal conceptualization. The relationship between children’s ability to express time in language and the ability to reason about time, and the challenges and (...) difficulties raised by the interaction between cognitive and linguistic components are discussed. Finally, we propose ways to reconcile controversies from different research perspectives and present several avenues for future research to better understand the development of temporal concepts. (shrink)

For a long time the dominant view on the nature of blame was that to blame someone is to have an emotion toward her, such as anger, resentment or indignation in the case of blaming someone else and guilt in the case of self-blame. Even though this view is still widely held, it has recently come under heavy attack. The aim of this paper is to elaborate the idea that to blame is to have an emotion and to defend the (...) resulting emotion account of blame. (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 paper discusses the idea that the concept of privacy should be understood in terms of control. Three different attempts to spell out this idea will be critically discussed. The conclusion will be that the Source Control View on privacy is the most promising version of the idea that privacy is to be understood in terms of control.

How do the fact that an agent is morally responsible for a certain morally objectionable action and the fact that she is an appropriate target of blame for it relate to each other? Many authors inspired by Peter Strawson say that they necessarily co‐occur. Standard answers to the question of why they co‐occur say that the occurrence of one of the facts explains that the other obtains. This article presents a third option: that they are one and the same fact. (...) There is no difference between the fact that a person is an appropriate target of blame for an objectionable action and the fact that she is morally responsible for it. This view has the advantage of being metaphysically more parsimonious and of answering, in an elegant and plausible way, an interesting question about which many standard theories of responsibility keep silent: what is it to be morally responsible simpliciter? (shrink)

本书主要包括第一讲:你为什么需要一个大道,第二讲:道法自然,第三讲:无为是关键,第四讲:有、无,一、二、三,第五讲:宠辱无惊,第六讲:知白守黑等内容.

本书是王蒙先生用自己的人生历练, 用自己的体悟感受, 用自己的政治经历, 社会经历, 人生经历, 文学经历, 也用自己的知识与智商去与庄生对话, 与庄生共舞, 揣摩逼近庄生的鱼, 兔, 意图, 意念, 雄辩与才华, 对"庄子"进行解说与阐释, 交映生辉.

Ben shu nei rong bao kuo: ren lei wei he ru ci duo shi; dong fang gu dian de Afanda Wutuobang; sheng ren jiu jing wei shui xiao lao; zhi li de xian du yu xu wei you guo lun; deng gao si wang, man mu zhu ji hai shi man mu la ji; nan yi yong yu yan wen zi biao da yu chuan shou de da dao deng.

This article contributes to scholarly understanding of the significance of procedural fairness in pricing contexts. It has been widely recognized that price fairness judgments concern both the outcome (fair price) and the procedure leading to the outcome (fair pricing). However, extant research has traditionally viewed procedural fairness as a means to outcome fairness. According to this instrumental view, procedural fairness is a component or antecedent of outcome fairness, but has no direct effects on consumers’ responses to prices. Building on the (...) relational perspective on fairness, we develop and test a model of price procedural fairness as an end in itself. In three lab studies, we show that (1) when information regarding outcome (an unfavorable price difference) and procedure (the pricing practice underlying the price difference) is available simultaneously and unambiguously, procedural fairness has direct and stronger effects than outcome fairness on consumers’ responses and (2) procedural fairness mediates the effects of pricing practices on these responses. In all three studies, adding procedural fairness as a direct predictor of consumers’ responses increases the explanatory power of a model of price fairness significantly. Our model can explain peculiar real-world cases in which consumers reacted very strongly over relatively small price differences. The research findings point to the significance of the non-instrumental aspect of consumer’s demand for ethical (fair pricing) behavior and the need for companies to assess the fairness of their pricing practices from the consumer perspective. (shrink)