This study investigates whether firms with fraudulent financial reporting time their earnings announcements strategically and finds that fraudulent firms are more likely to disclose their earnings in the after-market hours during their fraud periods to postpone fraud detection. Cross-sectional tests show that firms with lower visibility are more likely to adopt and benefit from this timing strategy. In addition, fraudulent firms are found to time their conference calls strategically and package their earning news with forecasts to flood the market with (...) information and lower the fraud detection rate. Results also show that unethical managers may benefit from insider trading when their firms use a timing strategy to lower the detection rate. This study sheds light on a potential strategy that unethical managers may adopt to camouflage their fraudulent financial reporting. These results are robust to a variety of settings of samples and model specifications. (shrink)

This study examines whether customer firms’ unethical behavior distorts suppliers’ investment decisions. Using litigation and restatement to measure unethical behavior, we find that suppliers with customers engaged in frauds tend to invest more during the cheating period, compared to unaffected suppliers. In cross-sectional analyses, we examine the moderating effect of suppliers’ reliance on customer information and peer information. Results show that more industry peers’ voluntary disclosures and analyst coverage, lower sales volatility, and lower relationship-specific investments mitigate the distortion effect on (...) suppliers. Suppliers’ overinvestments caused by customers’ misreporting also lead to the suppliers’ inferior future performance and subsequent negative market reaction, and the severity of customers’ misreporting influences the magnitude of suppliers’ investment distortions. These results are robust in a dynamic difference-in-difference specification, an SEC enforcement sample, and a sample that excludes observations for suppliers and customers in the same industry. This paper contributes to the ethics literature by emphasizing the importance of creditable supply-chain information transfer to investment decisions and clarifying the nontrivial influence of principal customers in the supply-chain network. (shrink)

[1] zhuangzi shu jie -- [2] Wen xin diao long jiang shu -- [3] Fo, dao yu zhu zi-- [4] Ru jia -- [5] Dang dai xin Ru jia.

We show that the formulations of non-relativistic quantum mechanics can be derived from an extended least action principle. The principle can be considered as an extension of the least action principle from classical mechanics by factoring in two assumptions. First, the Planck constant defines the minimal amount of action a physical system needs to exhibit during its dynamics in order to be observable. Second, there is constant vacuum fluctuation along a classical trajectory. A novel method is introduced to define the (...) information metrics to measure additional observability due to vacuum fluctuations, which is then converted to an additional action through the first assumption. Applying the variational principle to minimize the total actions allows us to recover the basic quantum formulations including the uncertainty relation and the Schrödinger equation in the position representation. In the momentum representation, the same method can be applied to obtain the Schrödinger equation for a free particle while further investigation is still needed for a particle with an external potential. Furthermore, the principle brings in new results on two fronts. At the conceptual level, we find that the information metrics for vacuum fluctuations are responsible for the origin of the Bohm quantum potential. Even though the Bohm potential for a bipartite system is inseparable, the underlying vacuum fluctuations are local. Thus, inseparability of the Bohm potential does not justify a non-local causal relation between the two subsystems.responsible for manifesting entanglement effects without underlying physical interactions, implying that entanglement effects are non-causal. At the mathematical level, quantifying the information metrics for vacuum fluctuations using more general definitions of relative entropy results in a generalized Schrödinger equation that depends on the order of relative entropy. The extended least action principle is a new mathematical tool. It can be applied to derive other quantum formalisms such as quantum scalar field theory. (shrink)

The Chinese economy has developed rapidly since the reform and opening up, but economic growth in Northeast China has declined dramatically after the 21st century. In this context, exploring the characteristics of economic and industrial fluctuations in the northeast of China and their relationship is beneficial to alleviating economic fluctuations and promoting stable economic development from the perspective of industrial development. The relationship between economic and industrial fluctuations in the three provinces of Northeast China was reexamined from the angle of (...) fluctuation components with the complete ensemble empirical mode decomposition with adaptive noise algorithm. The results obtained are as follows: In the three northeastern provinces of China, economic fluctuations were almost free from the influence of the primary industry, most affected by the secondary industry, and gradually influenced by the tertiary industry after the 21st century. Regarding the short-term business cycle of each province, economic development was the most stable when the market and government participated in the development of the secondary industry simultaneously. The midterm business cycle of Jilin Province was affected by the investment of equipment in secondary and tertiary industries, while that of Liaoning Province was affected by the investment of equipment in the secondary industry. Investment in the equipment of the secondary industry and the construction of secondary and tertiary industries was the key to maintaining the stability of long-term business cycle in Heilongjiang Province, and that in the construction of secondary and tertiary industries was the key to maintaining the stability of long-term business cycles in Jilin and Liaoning Provinces. (shrink)

The deceptive clues in the impossible puzzle film confirm the viewer’s internal expectations and allow retrospective attributing. In the film, a transcendental object negates an internal expectation, causing a retrospective blockage. Retrospectivity does not stop there; the transcendental object reinterpreting deceptive clues in the associative area leads to repeated attribution. This article consists of three parts. First, it discusses impossible puzzle films in the context of complex narrative classification. The following section introduces the Jungian concept of synchronicity and illustrates how (...) it works. The article concludes with a case study of Long Day’s Journey into Night (2018), which contains more complicated puzzles and explains how mind-game narrative techniques create deceptive clues and induce deceptive retrospective attribution. (shrink)

In the film “Kaili Blues” by Bi Gan, intricate clues create complex connections between the plots steered by various characters. This relationship manifests in splitting time and alternating between dream and reality. This article analyzes Bi Gan’s approach to temporality and dreams by focusing on how he employs various film metaphors to deal with poetic narratives in his films. The article consists of three sections: First, it introduces the (puzzle) storytelling form of “Kaili Blues” as a promising area in many (...) Chinese films. Second, it examines how puzzle films contribute to the ambiguity (plots) between characters from the perspective of infinite games. Moreover, third, the article discusses the two levels of metaphors in “Kaili Blues” that result from the condensation and displacement of metaphors, including the mutual projection of roles caused by the time-forking effect and the audience’s associations caused by the significance of dreams in Chinese tradition (or local) culture. (shrink)

Gilles Deleuze demonstrated the key role of flashback in dealing with the relationship between actual image and recollection-image when interpreting the temporality of images. He established two criteria for judging whether a flashback implies a recollection-image by stating that: (1) it serves as some kind of prompt in the narrative to make the viewer perceive that the scene has entered a flashback; (2) it relies on fate or forking time. But Deleuze also mentioned that, if the context or condition disappears, (...) the recollection-image represented by the flashback will lose its support, at which point, the pure recollection will also disappear. In this case, the actual image no longer forms a connection with the sensor-motor, but is suspended, which produces a fantasmatic effect. Bi Gan extends this suspension in his film “Long Day’s Journey into Night” by removing the character being referred to in the flashback, stripping it from figure and confining it in the voice-over. The film features an extreme use of several effects in the sensory-motor situations and the flashbacks, as described in Deleuze’s “Cinema 2: Time-Image,” namely recollection, dream, and falsification. Thus, the boundary between flashback and reality is completely broken. In addition, Bi Gan uses doppelgangers in the second part of the film to reconstruct the ambiguity of actual images and recollection-images in the first part, turning them into pure fantasies. This essay will analyze issues relating to the images and characters in “Long Day’s Journey into Night” and show how this film constitutes a typical case of recollection-images transformed into fantasies through the power of falsification. (shrink)

Connecting research and production, art research represents a breaking of the barrier between creation and academia. However, there is also a contradiction contained in this kind of research deriving from its methods, since the process of art-based practice must, by its very nature, involve the subjectivity of the artist. I use my own studies as the research object to discuss this issue, and this article presents the problems I encountered during my artistic practice and research of ambiguous roles. This paper (...) has two main points of focus. First, I explore how the fallacy of self-referentiality is presented in paintings and films, and, second, I draw on my short film practice during my master’s study period to explain how the shots present a continuum in relation to the “absent one” and produce interface effects. However, the second point is not necessarily the result of the first one. This kind of connection and contradiction between practice and cognition in the process of art research is that I will analyse and discuss here. (shrink)

There are differences in caregivers’ literacy and health literacy levels that may affect their ability to consent to children participating in clinical research trials. This study aimed to explore the effectiveness, and caregivers’ understandings, of the process of informed consent that accompanied their child’s participation in a dental randomized control trial (RCT). Telephone interviews were conducted with a convenience sample of ten caregivers who each had a child participating in the RCT. Pre-tested closed and open-ended questions were used, and the (...) findings were produced from an inductive analysis of the latter and a descriptive analysis of the former. Participants had limited understanding of the purpose of the RCT and rated the readability of the consent form more highly than they rated their understanding of the research. All felt that informed consent was vital, but some caregivers had not read the consent documents. Some caregivers enrolled their child in the RCT because they trusted the researchers, and the majority wanted to improve dental care for children. The informed consent process was not always effective despite high readability of the informed consent documents. Researchers must consider the health literacy of the study group, and actively engaging with caregivers to achieve meaningful informed consent may be challenging. Future research could explore participants’ perspectives of informed consent in populations with low health literacy and assess whether an underlying expectation not to comprehend health-related information may be a barrier to informed consent. (shrink)

Gender roles are anti-dichotomous and malleable social constructs that should theoretically be constructed independently from biological sex. However, it is unclear whether and how the factor of sex is related to neural mechanisms involved in social constructions of gender roles. Thus, the present study aimed to investigate sex specificity in gender role constructions and the corresponding underlying neural mechanisms. We measured gender role orientation using the Bem Sex-Role Inventory, used a voxel-based global brain connectivity method based on resting-state functional magnetic (...) resonance imaging to characterize the within-network connectivity in the brain reward network, and analyzed how the integration of the reward network is related to gender role scores between sex groups. An omnibus analysis of voxel-wise global brain connectivity values within a two-level linear mixed model revealed that in female participants, femininity scores were positively associated with integration in the posterior orbitofrontal cortex and subcallosal cortex, whereas masculinity scores were positively associated with integration in the frontal pole. By contrast, in male participants, masculinity was negatively correlated with integration in the nucleus accumbens and subcallosal cortex. For the first time, the present study revealed the sex-specific neural mechanisms underlying distinct gender roles, which elucidates the process of gender construction from the perspective of the interaction between reward sensitivity and social reinforcement. (shrink)

本书内容主要包括:李晦斋、曹汉辅“无极太极”的论辩;李退溪与奇高峰“四端七情”之论辩;四端七情之辩与成德之教、曹南冥对四七之辩的批评及论下学而上达等。.

本书试图将孔子思想中的精华部分嫁接到管理领域,这里所指的管理是宽泛的,管国家,管企业,管家庭,管自身。.

本书将马克思主义哲学关于唯物论、辩证论、认识论、历史观、人生观等十二个观点作了论述。.

本书是中国学术界以马克思主义世界观和历史观来研究中国问题的最早的一部系统性论著。.

Yan Yuan (1635-1704) has long been a controversial figure in the study of Chinese intellectual and cultural history. Although marginalized in his own time largely due to his radical attack on Zhu Xi (1130-1200), Yan became elevated as a great thinker during the early twentieth century because of the drastic changes of modern Chinese intellectual climate. In Body, Ritual and Identity : A New Interpretation of the Early Qing Confucian Yan Yuan (1635-1704), Yang Jui-sung has demonstrated that the complexity (...) of Yan's ideas and his hatred for Zhu Xi in particular need be interpreted in light of his traumatic life experiences, his frustration over the fall of the Ming dynasty, and anxiety caused by the civil service examination system. Moreover, he should be better understood as a cultural critic of the lifestyle of educated elites of late imperial China. By critically analyzing Yan's changing intellectual status and his criticism that the elite lifestyle was unhealthy and feminine, this new interpretation of Yan Yuan serves to shed new light on our understanding of the features as well as problems of educated elite culture in late imperial China"--Provided by publisher. (shrink)

Career sustainability is a well-researched issue in academics and other sectors. Technology advancements and COVID-19 have jeopardized career sustainability. Numerous studies have explored the influence of individual characteristics on career sustainability, but few have focused on leadership. In addition, cultural factors must be considered because leadership is rooted in culture. In particular, inclusive leadership reflects traditional Chinese culture. Therefore, based on self-determination social exchange theories, we analyzed the effects of inclusive leadership on career sustainability as well as the roles of (...) thriving at work and supervisor developmental feedback in career sustainability. In total, 363 samples were collected from China. The results revealed that inclusive leadership improves career sustainability through SDF and thriving at work. Theoretically, our study fills the research gap and establishes a mechanism and theoretical framework for inclusive leadership and career sustainability. Practically, we offer guidance for enterprises to cultivate inclusive leadership and improve career sustainability. (shrink)

本书内容涉及刑法属性论,刑事责任基本范畴研究,死刑论,我国对犯罪的惩办与宽大相结合的政策,中国的青少年犯罪和治理对策等方面。.

In the traditional system of Chinese families, individuals are embedded in the institution of the family with defined obligations to enhance family development. As a consequence of the male-biased sex ratio at birth in China since the 1980s, an increasing number of surplus rural males have been affected by a marriage squeeze becoming involuntary bachelors. Under China’s universal heterosexual marriage tradition, family development of rural involuntary bachelors has largely been ignored, but in China’s gender-imbalanced society, it is necessary to adopt (...) a family-based approach to identify and study the plight of rural involuntary bachelors. Studies on gender imbalance indicate that these men face multiple risks from the perspectives of their life course, the family life cycle, and the family ethic. To a certain extent, these risks are caused by a conflict between the individual’s family life and family ethics and are mainly reflected in problems concerning marriage, health, and old-age support. Not only do these vulnerabilities affect the individual and family development across the whole life cycle but also pose major risks to social development in the face of strong gender imbalance. In order to deal with risks faced by rural involuntary bachelors, core ethical principles, including autonomy, beneficence, and justice, need to be adopted. Through adjustments to informal support provided by the family and formal support provided by policy-makers, risk of uncertainty in family development faced by rural involuntary bachelors could be reduced. (shrink)

本书试图将至今仍处模糊状态的创作方法概念加以重新厘定,找寻出它所标定的对象,适用范围,并以演绎的方法推导出创作方法的体系、结构、功能、通过形式化,使创作方法成为具有可操作性的方法。.

本书著者在介绍逻辑知识、科学思维方式的基础上,论述了逻辑与语言的关系,详细地分析了各种语言谬误的表现形式、产生原因和避免方法。.