The acquisition of professional knowledge is a core issue in the formation of auditor industry expertise; however, previous literature has neglected the time required for auditors to acquire professional knowledge. We examine the audit quality and fees of audit firms in different stages of an auditor acquiring professional knowledge and find that, in the initial stage of the process of knowledge acquisition, audit quality and audit fees decrease. However, in the long run, knowledge learning has a more obvious effect on (...) the improvement of audit quality and audit fees. Specifically, knowledge learning has a positive effect on the development of audit firms. (shrink)

The objective of this study was to investigate the leadership style of the supervisor to develop the organization's sustainable workplace of and the extra-role behavior of employees. An organizational context of the immigration officer is explored by using the data collected from a survey of 453 immigration officers from 26 immigration officer teams in Taiwan. This study has verified the transformational leadership and organizational commitment that they have positive effect on organizational citizenship behavior of the immigration officers. Moreover, it showed (...) that the organizational climate has a context effect on organizational commitment and OCB. Furthermore, the results of this study have shown that an aggregated transformational leadership has cross-level interactions on OCB. This study also found that the transformational leadership has strong effect on organizational commitment and OCB. This study adopts a cross-level study taking organizational environmental factors and cross-level interactions as research considerations. Because of the focus on group-level impact, the research methodology can apply the supervisor's leadership style and the organizational climate to measure whether the immigration officers have a high degree of organizational commitment and influence their OCB performance across levels. The organizational commitment of the immigration officers and their individual OCB performance could be improved by converging the organizational context effect of aggregated transformational leadership and organizational climate. This study found that the application of the transformational leadership is extremely helpful for an organization to develop sustainable workplace and extra-role behavior of employees. (shrink)

An interesting phenomenon called “hidden opportunity cost of time effect” was detected in intertemporal choices. The majority of our participants preferred the smaller but sooner (SS) option to the larger but later (LL) option if opportunity cost was explicit. However, a higher proportion of participants preferred the LL to SS option if opportunity cost was hidden. This shift violates the invariance principle and opens a new way to encourage future-oriented behavior. By simply mentioning the ‘obvious’ opportunity cost of alternatives, decision (...) makers can be more informed in prioritizing their long-term goals rather than short-term goals. (shrink)

Within the last decade, there has been a dramatic bloom in ridesharing businesses along with the emergence of new enabling technologies. A central issue in ridesharing, which is also important in the general domain of cost-sharing in economics and computer science, is that the sharing of cost implies positive externalities and hence coordination problems for the network users. We investigate these problems experimentally in the present study. In particular, we focus on how sequential observability of transportation mode choices can be (...) a powerful facilitator of coordination in ridesharing. Our study abstracts the essential issues of coordination in ridesharing into a directed network game with experimentally testable predictions. In line with the theoretical analysis, our experimental evidence shows that even a limited extent of sequential choice observability might lead to efficient coordination. However, convergence to efficiency is slower with more limited observability, resulting in a significant increase in travel cost. (shrink)

Completa y exhaustiva monografía sobre la obra y el pensamiento de Edgar Morin desde la perspectiva de sus planteamientos antropológicos, relacionando éstos con algunos de los debates antropológicos actuales más relevantes.

This article engages with the historiography of the Portuguese empire with reference to Mozambique. It explores the impact of visual archives on existing debates and asks what difference photographs make to our interpretation and understanding of this colonial past. Deprived of their 'historical rights' by the requirements of the Berlin treaties that insisted on 'effective occupation', the Portuguese started to employ a complex of knowledge-producing activities in which photography was crucially involved. This article examines different photographic moments before and during (...) the 'Pacification Campaign' that assured Portugal's authority over the Gaza Empire in southern Mozambique in the 1890s, by official, commercial and missionary photographers. It identifies controversies over the small number of portraits of the Gaza king Ngungunyane that took on distinctive and disputed 'other lives' after their initial production. The realisation of how one image might be disassembled to generate others becomes an exercise - in visual terms - of rethinking colonial violence. A critical engagement with the slippages and repositionings around photographs, and the errors or disputes in various captions, allows for a better understanding of the production of both silence and particular narratives in the archives and popular history. The demonstration of these other lives matters because it stimulates awareness of what is seen, what is made visible, and addresses the desire to look beyond the image to find others in a continuous interrogation of photographic excess. (shrink)

Auditory perception is traditionally conceived as the perception of sounds — a friend’s voice, a clap of thunder, a minor chord. However, daily life also seems to present us with experiences characterized by the absence of sound — a moment of silence, a gap between thunderclaps, the hush after a musical performance. In these cases, do we positively hear silence? Or do we just fail to hear, and merely judge or infer that it is silent? This longstanding question remains controversial (...) in both the philosophy and science of perception, with prominent theories holding that sounds are the only objects of auditory experience and thus that our encounter with silence is cognitive, not perceptual. However, this debate has largely remained theoretical, without a key empirical test. Here, we introduce a novel empirical approach, presenting experimental evidence that silence can be genuinely perceived (not just cognitively inferred). We ask whether silences can ‘substitute’ for sounds in event-based auditory illusions — empirical signatures of auditory event representation in which auditory events distort perceived duration. Seven experiments introduce three new ‘silence illusions’ — the one-silence-is-more illusion, silence-based warping, and the oddball-silence illusion — each adapted from a prominent perceptual illusion previously thought to arise only from sounds. Subjects were immersed in ambient noise interrupted by silences structurally identical to the sounds in the original illusions. In all cases, silences elicited temporal distortions perfectly analogous to the illusions produced by sounds. Our results suggest that silence is truly heard, not merely inferred, introducing a general approach for studying absence perception. (shrink)

For many energy companies in China, green brand strategy is becoming an important approach to enhance competitive advantage. However, greenwashing behaviors result in a crisis of trust. Existing research focuses on green marketing, but is silent on the institutional view of the trust crisis resulting from greenwashing by energy brands. Thus, this study takes a decoupling perspective from institutional theory and considers legitimacy, energy policy management, and green brand theories to shed light on the path from the decoupling of an (...) energy brand from green promise to green energy brand trust and the role of brand legitimacy and brand loyalty. It then analyzes survey data to conclude that DEBG not only has a direct negative effect on GEBT but also has an indirect influence through the vital mediating role of green energy brand legitimacy. Moreover, brand loyalty is a moderating factor and can alleviate the energy brand trust crisis. These findings not only can enrich the theories of energy brand management and green marketing but also offer important implications for energy policy management. (shrink)

本书包括上编“柏拉图思想的门径”、下编“柏拉图政治哲学管窥”及外编“柏拉图经学史的残篇”等共三编内容。.

In this book Prof. Cheng deals with its principle doctrines, its philosophy and its influence on.

One of the problems religious men and philosophers often face is how to convey enlightenment or wisdom to others so that sentient beings can be enlightened or awakened from dogmatic views. This problem is also the question of how truth is made known to men. The purpose of this paper is to investigate the problem of communicating truth in Ch'an Buddhism.

Partindo de definições de Filosofia, Psicologia e Psiquiatria procura-‑se mostrar que na Antropologia de Hegel há a) a resolução do dualismo clássico corpo/mente, b) uma resposta ao problema dos universais, c) uma filosofia da corporalidade que compreende um inconsciente pulsional que – sui generis do pensamento de Hegel – através do trabalho dialético da razão é integrado na estrutura da psique. Finalmente, d) partindo da liberdade dialético-‑especulativa imanente ao Espírito e das investigações contemporâneas comprova-‑se a irredutibilidade da vida da consciência, (...) e a Loucura, ao modelo mecanicista bio-‑psicofarmacológico que caracteriza o essencial da Psicanálise e da Psiquiatria. (shrink)

This paper addresses a phenomenon in which certain word-parts can be omitted. The evidence shows that the full range of data cannot be captured by a sublexical analysis, since the phenomena can be observed both in phrasal and in lexical environments. It is argued that a form of deletion is involved, and that the phenomena—lexical or otherwise—are subject to the same phonological, semantic, and syntactic constraints. In the formalization that is proposed, all of the above constraints are cast in a (...) parallel and declarative fashion, in the framework of Head-Driven Phrase Structure Grammar (Pollard and Sag Head-driven phrase structure grammar, 1994), since the various levels of linguistic description are locally and simultaneously available. Building on recent accounts of ellipsis, this paper proposes a unified and general account of word-part ellipsis and phrasal ellipsis. (shrink)

This study aims to provide a coherent new interpretation of the notorious anti-hedonism of Speusippus, Plato’s nephew and the second scholarch of the Academy, by reconsidering all the relevant sources concerning his attitude toward pleasure—sources that seem to be in tension or even incompatible with each other. By reassessing Speusippus’ anti-hedonism and Aristotle’s response, it also sheds new light on the Academic debate over pleasure in which he and Aristotle participated: This debate is not merely concerned with the truth and (...) credibility of the arguments for or against hedonism; there are also notable differences among the participants in their understanding of the practical significance of evaluating hedonic experiences. This new interpretation allows us to better understand Aristotle’s selective representation of the intra-school debate and some neglected features of his responses to different interlocutors. (shrink)

Authoritarian leadership is of great significance to eastern countries, including China. Meanwhile, unethical employee behavior also exists in all types of social organizations. The relationship between authoritarian leadership and unethical employee behavior is worth studying. Senior leaders often do not have a direct influence on employees except for through their immediate supervisors. The leadership style of senior leaders also influences the leadership style of their subordinates. This paper studies how authoritarian manager leadership trickles down to unethical employee behavior through authoritarian (...) supervisor leadership and discusses the moderating effect of leader member exchange and an ethical climate. Through a questionnaire survey of 406 pairs of leaders, supervisors, and employees, the research results of the multilevel model show that authoritarian supervisor leadership is positively related to unethical employee behavior, authoritarian supervisor leadership mediates the relationship between authoritarian manager leadership and unethical employee behavior, LMX positively moderates the relationship between authoritarian manager leadership and authoritarian supervisor leadership and moderates the mediating effect of authoritarian supervisor leadership, and, that an ethical climate negatively moderates the relationship between authoritarian supervisor leadership and unethical employee behavior and moderates the mediating effect of authoritarian supervisor leadership. (shrink)

Hay muchas combinaciones del Urbanismo con los Juegos, pero los temas para entender las ciudades, su planeamiento, proyecto y gobierno, suelen tener gran complejidad. Este trabajo presenta la aplicación de un juego de grupo que motive los estudiantes de Arquitectura para los conocimientos integrados del Urbanismo. La experiencia de la actividad lúdica, ampliada por algunos ejercicios académicos en continuidad, permite discutir varias cuestiones relevantes, la escala, los indicadores y aspectos de economía y medio ambiente. Los resultados demuestran que hay aún (...) el potencial para mejorar las prácticas profesionales, en especial en la gestión urbanística y territorial. (shrink)

Recent research in numerical cognition has begun to systematically detail the ability of humans and nonhuman animals to perceive the magnitudes of nonsymbolic ratios. These relationally defined analogs to rational numbers offer new potential insights into the nature of human numerical processing. However, research into their similarities with and connections to symbolic numbers remains in its infancy. The current research aims to further explore these similarities by investigating whether the magnitudes of nonsymbolic ratios are associated with space just as symbolic (...) numbers are. In two experiments, we found that responses were faster on the left for smaller nonsymbolic ratio magnitudes and faster on the right for larger nonsymbolic ratio magnitudes. These results further elucidate the nature of nonsymbolic ratio processing, extending the literature of spatial–numerical associations to nonsymbolic relative magnitudes. We discuss potential implications of these findings for theories of human magnitude processing in general and how this general processing relates to numerical processing. (shrink)

This article is a Gadamer-Perelman's debate. The author points out the limits of the gadamerian's hermeneutic conception of philosophy and criticizes this conception from Perelman's new rhetoric point of view. Instead of speaking of truth as an ontological originary experience, the rhetorical foundation of philosophy allows us to say that in philosophy the important is the contrastation and the confrontation of criteria and that, for that reason, philosophy is above all characterized by discussibility.

Although many consider professional ethics in the food supply chain an essential topic that should be covered in any degree program, few higher education institutions currently include a module on ethics in their study programs. Instead, ethics is taught in tandem to the core curriculum and is often embedded in the contents of other modules rather than treated as a subject in its own right. Ethics, however, is important enough to warrant a different teaching and educational approach. This book provides (...) support for development of a course in ethics for food studies education. The book is divided into 3 sections, each containing several chapters: Section 1 includes chapters that identify and discuss several ethical issues along the food chain, with particular attention given to issues in the food industry and in consumer behavior; Section 2 includes chapters that present the basis of a code of conduct in the food profession, as well as descriptions of existing codes of conduct for food industry and food scientist professionals. These include codes for the ethics of publishing, and also ethics in risk communication; Section 3 includes chapters based on case studies with examples of teaching approaches currently used in teaching food ethics. These approaches are easy to implement and have already been tested and confirmed as successful examples that engage students in this topic. (shrink)

Based on a sample of 46 Portuguese schoolbooks, this study aims to understand how factory-farmed animals are presented in such books across the themes of food and health, the environment and sustainability, and animal welfare. It examines whether schoolbooks address the importance of reducing the consumption of animal-based products for a healthy diet, whether plant-based diets are recognized as healthy, whether animal welfare and agency are considered, and whether the livestock sector is indicated as a major factor in environmental degradation. (...) The findings show that schoolbooks present animals as essential for economic activities and human nutrition. Recommendations on reducing the consumption of animal-based products in consideration of the environment, sustainability and human health are very rare. Animal production is presented as benign, and the agency and welfare of factory-farmed animals are simply not addressed. (shrink)

Since the beginning of the 21st century, sentiment analysis has been one of the most active research fields in natural language processing. Now sentiment analysis technology has not only achieved significant results in academia, but also has been widely used in practice. From business services to political campaigns, sentiment analysis is used in more and more fields. Sentiment analysis is essentially to dig out the user’s emotional attitude from the massive emotional natural language text data, and analyze the emotional dynamics (...) of the text author through certain technical means. At present, there is almost no sentiment analysis in cross-media writing content, and it can rarely help cross-media writing vision to advance with the times and comprehensive improvement of writing ability to adapt to the current rapidly developing information society; the commonly used text media in the digital age are not. Then there is the only composition tool. Various new media appearing with the development of the ages continue to intervene in writing, and it is the general trend to cultivate media literacy in writing. The main content of this paper is the research on the emotional intensity of students’ Internet public Aiming at the shortcomings of the topic feature word selection in the sentiment tendency analysis of the students’ Internet public opinion, improvements have been made to facilitate the research on the sentiment intensity of the sentiment analysis of the students’ Internet public opinion. Sentiment analysis of students’ cross-media written text through an improved MapReduce combinator model. (shrink)