We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high-trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting conservatism increases when the client’s parent firm operates in a region of higher social trust, suggesting that social trust is contagious from a parent firm to its subsidiaries in a consolidated entity. We provide evidence that (...) the trust contagion is more pronounced for clients with a higher percentage of parent-appointed directors on their boards and clients whose parent firm has fewer subsidiaries. These findings indicate that monitoring and, to a lesser extent, personnel rotation may serve as potential channels of trust contagion. We also find that the impact of trust is more pronounced when the client is located closer to its audit firm, when the client’s parent firm is a state-owned enterprise or holds a higher percentage of the client’s shares, and when the client is associated with greater discretionary accruals. We provide further evidence that it is client rather than auditor trustworthiness that influences auditor reporting conservatism, auditors charge trustworthy clients lower fees, and clients from high-trust regions are less likely to manipulate earnings. Overall, our evidence suggests that social trust alleviates auditor concern about client moral hazard. (shrink)

BackgroundNurses working in the intensive care unit clung tenaciously to their job during the COVID-19 pandemic in spite of enduring stressed psychological and physical effects as a result of providing nursing care for the infected patients, which indicates that they possessed a high degree of professionalism and career calling. The aim of this study was to explain the associations between resilience, thriving at work, and ethical leadership influencing the calling of ICU nurses.MethodsFrom December 2020 to January 2021 during the COVID-19 (...) pandemic, a cross-sectional survey of 15 provinces in China was conducted using an online questionnaire. A total of 340 ICU nurses completed sufficient responses to be used in the study. Sociodemographic factors, job demographic factors, resilience, calling, thriving at work, and ethical leadership were assessed using the questionnaire. General linear modeling, hierarchical linear regression analysis, and generalized additive model were performed to examine all the considered research hypotheses.ResultsResilience was positively and significantly associated with calling. Moreover, thriving at work partially mediated the relationship between resilience and calling. The indirect effect of resilience on calling was 0.204, and the direct effect of resilience on calling through thriving at work was 0.215. The total effect of resilience on calling was 0.419. In addition, ethical leadership played a moderating role in the relationship between resilience and calling.ConclusionGreater resilience can positively predict increased calling among Chinese ICU nurses during the COVID-19 pandemic. Moreover, thriving at work is a mechanism that partly transmits the positive effects of resilience on calling. Overall, nurses possessing greater resilience tend to maintain thriving at work in the face of such adversity, further resulting in subsequently increased calling. Besides, findings suggest that there is stronger influence of resilience on calling among nurses working in an organization managed by an ethical leader. The current findings may offer two insights for nursing practitioners and policymakers in the postpandemic world. First, resilience training and intervention are necessary to foster nurses' sense of thriving at work in the nursing industry, further promoting career calling. Second, better training and effort on the development of ethical leadership for leaders in nursing practice are essential to encourage followers to engage in social learning of ethical behaviors and abiding by normatively appropriate conduct, further enacting prosocial values and expressing moral emotions. (shrink)

There is a high need for cognition on earthquake risk to improve the public’s risk knowledge and risk awareness, so that they can make right decisions and take quick actions regarding mitigation measures and adjustments. In this study, search engine query data from the Baidu Index were extracted to reveal the information search behaviors of the Chinese public regarding the earthquake risk from 2010 to 2012. The data were also analyzed to discuss the characteristics of need for cognition on a (...) nationwide scale and over the long term. The results showed that graphic representations of need for cognition adhere to a “half-peak pattern” before and after earthquake events and dimensions in psychological distance theory, such as temporal distance, spatial distance, and social distance influence the need for cognition on earthquake risk that was the time and spatial discount effect. The implications for theory and practice regarding risk communication and management are discussed and concluded. (shrink)

COVID-19 often manifests with different outcomes in different patients, highlighting the complexity of the host-pathogen interactions involved in manifestations of the disease at the molecular and cellular levels. In this paper, we propose a set of postulates and a framework for systematically understanding complex molecular host-pathogen interaction networks. Specifically, we first propose four host-pathogen interaction (HPI) postulates as the basis for understanding molecular and cellular host-pathogen interactions and their relations to disease outcomes. These four postulates cover the evolutionary dispositions involved (...) in HPIs, the dynamic nature of HPI outcomes, roles that HPI components may occupy leading to such outcomes, and HPI checkpoints that are critical for specific disease outcomes. Based on these postulates, an HPI Postulate and Ontology (HPIPO) framework is proposed to apply interoperable ontologies to systematically model and represent various granular details and knowledge within the scope of the HPI postulates, in a way that will support AI-ready data standardization, sharing, integration, and analysis. As a demonstration, the HPI postulates and the HPIPO framework were applied to study COVID-19 with the Coronavirus Infectious Disease Ontology (CIDO), leading to a novel approach to rational design of drug/vaccine cocktails aimed at interrupting processes occurring at critical host-coronavirus interaction checkpoints. Furthermore, the host-coronavirus protein-protein interactions (PPIs) relevant to COVID-19 were predicted and evaluated based on prior knowledge of curated PPIs and domain-domain interactions, and how such studies can be further explored with the HPI postulates and the HPIPO framework is discussed. (shrink)

We explored the care experiences and needs of the home caregivers of patients with amyotrophic lateral sclerosis (ALS) to improve their quality of life. We interviewed home caregivers in-depth and analyzed the data using Colaizzi's descriptive phenomenological method. We interviewed 11 home caregivers of patients with ALS with a disease duration between 1.5 and 4 years. Primary caregivers were predominantly female and were the patients' spouses. Daily caregiving time averaged 4–14 h for 0.5–3.5 years. Interview themes included helplessness and adaptation (...) to life changes, hopelessness, compassion for the patient’s prognosis, and expectation for diverse support. The study sample size was limited, as all participants were from a single tertiary hospital, and all patients had severe functional impairment. Caregivers of patients with ALS experience a considerable burden. Patients and their caregivers can benefit from diversified support channels, and assistive communication systems can be applied to home care. Future research will focus on in-home public long-term care services in China. (shrink)

The emerging discourse of hopeful tourism (Hunter 1997; Lee et al. 2017; Pritchard, Morgan, and Ateljevic 2011; Sampaio, Thomas, and Font 2012; Schultz et al. 2005; Tolkach, Pratt, and Zeng 2017) h...

Mass media has a significant impact on public support for the government. This manuscript constructs a mixed model with official media use as the moderating variable and government trust as the intermediary variable to explore the mechanism of how unofficial media use affects system confidence, using data from a survey of the political and social attitudes of netizens. The study finds that official media use weakens the negative role of unofficial media use in building system confidence, with the intermediary variable (...) of government trust creating the necessary conditions for weakening the effect of unofficial media use. Moreover, the effect of unofficial media use on system confidence is heterogeneous. These findings remind us that it is necessary to deepen research into the micromechanisms that explain how unofficial media use reduces system confidence, a task for which cognitive theory is well suited. (shrink)

This paper reports an empirical study on moral reasoning. It seeks to answer two questions: in the moral framing of tourism matters, what does this reasoning consist of? How are these elements mobilized by actors to reach moral pronouncement(s)? Through the means of group interviews, abduction and retroduction, this study finds that moral muteness (i.e. silence to socially unacceptable conduct) seems to be the moral pronouncement that the participants are likely to conduct in a condition whereby the social and cultural (...) systems being perceived insufficient to protect individuals who pursue a righteous action. The analysis reveals that (1) moral template, reflexivity, self-efficacy and emotions are constitutive elements of moral agency; (2) these agential properties permit the emergence of four moral reasoning processes, which explain moral muteness. (shrink)

Name der Zeitschrift: Semiotica Jahrgang: 2015 Heft: 204 Seiten: 391-417.

As one of the most effective medical technologies for the infertile patients, in vitro fertilization has been more and more widely developed in recent years. However, prolonged waiting for IVF procedures has become a problem of great concern, since this technology is only mastered by the large general hospitals. To deal with the insufficiency of IVF service capacity, this paper studies an IVF queuing network in an integrated cloud healthcare system, where the two key medical services, that is, egg retrieval (...) and transplantation, are assigned to accomplish in the general hospital, while the routine medical tests are assigned into the community hospital. Based on continuous-time Markov procedure, a dynamic large-scale server scheduling problem in this complicated service network is modeled with consideration of different arrival rates of multiple type of patients and different service capacities of multiple servers that can be defined as doctors of the general hospital. To solve this model, a reinforcement learning algorithm is proposed, where the reward functions are designed for four conflicting subcosts: setup cost, patient waiting cost, penalty cost for unsatisfied patient personal preferences, and medical cost of patient. The experimental results show that the optimal service rule of each server’s queue obtained by the RL method is significantly superior to the traditional service rule. (shrink)

In comparison with the creation of language, translation from one language to another offers greater challenges for those working with languages, be the text for translation concerned with philosophy, literature or law, all of which are arguably highly professional domains. When it comes to the translation of legal fiction, a highly interdisciplinary genre, even experienced practicing translators tend to fall short of being well equipped with sufficient legal knowledge and terminologies, not to mention the capacity to detect the subtleties that (...) are inherent in a legal term. All of the problems above account for the often less-than-satisfactory quality of legal fiction in translation, misleading or confusing the potential target audience. After making the prior theoretical investigations, this paper attempts to analyze some problems in the current Chinese translation of such legal novels as Franz Kafka’s Der Prozess and Charles Dickens’s Bleak House, and then take a corrective stance, hoping to arouse the translators’ awareness of the importance of this genre, as well as their awareness of the essential professional skills they still need to acquire, so that they can reach equivalent accuracy in legal technicalities, as well as subtlety and nuance that reflect the legal spirit. (shrink)

Laws in China relating to HIV disclosure are inconsistent. After a patient has tested HIV‐positive, service providers struggle to decide who should be informed first: patients, family members, or both. To understand service providers' attitudes and practices regarding the HIV notification process in China, 1101 service providers from a southwestern province of China were surveyed. Opinions were gathered from providers at five different levels of health care facilities (provincial, city, county, township and village). A mixed methods approach was used to (...) analyze perceptions of informing family members of a patient's HIV status. Quantitative analysis was used to examine whether providers held a favorable attitude toward notifying family members first and qualitative analysis was used to explore the reasons and consequences of notifying family members first. Nearly half of service providers felt family members should be informed of a patient's HIV status first. Providers who were older, had contact with HIV patients, or had less medical education were more likely to agree with a family‐first notification practice. Psychological pressure, concern about protecting family members, the need for family support, and consideration for local regulations were cited as the main reasons for this practice. There is an immediate need to re‐examine HIV notification policies so that there are consistent guidelines and procedures for providers throughout China. (shrink)

Mediation analysis has been used in many disciplines to explain the mechanism or process that underlies an observed relationship between an exposure variable and an outcome variable via the inclusion of mediators. Decompositions of the total effect of an exposure variable into effects characterizing mediation pathways and interactions have gained an increasing amount of interest in the last decade. In this work, we develop decompositions for scenarios where two mediators are causally sequential or non-sequential. Current developments in this area have (...) primarily focused on either decompositions without interaction components or with interactions but assuming no causally sequential order between the mediators. We propose a new concept called natural mediated interaction effect that captures the two-way and three-way interactions for both scenarios and extends the two-way MIs in the literature. We develop a unified approach for decomposing the TE into the effects that are due to mediation only, interaction only, both mediation and interaction, neither mediation nor interaction within the counterfactual framework. Finally, we compare our proposed decomposition to an existing method in a non-sequential two-mediator scenario using simulated data, and illustrate the proposed decomposition for a sequential two-mediator scenario using a real data analysis. (shrink)

This study examines the characteristics of request sequences in Chinese public service calls. The data analysis indicates that a prominent characteristic of Chinese public service calls is the frequent appearance of insert expansions and non-minimal post-expansions, with the latter occurring after both preferred response and dispreferred response. This is closely related to participants’ institutional identities and epistemic asymmetry; operators handling such service calls should pay due attention to this asymmetry to ensure mutual understanding in conversation.

Positive valence bias refers to speakers responding faster to positive than negative information in L2 emotion words. Few researchers paid attention to the initial learning phase of L2 Chinese emotion idioms in which whether positive valence bias was acquired, based on the three-stage model of L2 vocabulary acquisition. Besides, whether the semantic information would modulate positive valence bias at the initial learning phase remained unclear. This study reports two experiments on speakers learning Chinese as a second language to investigate positive (...) valence bias in the initial learning phase of new Chinese emotion idioms and the modulation of semantic information on positive valence bias. Chinese as a second language speakers, who had acquired new Chinese emotion idioms and passed the test for learned Chinese idioms with a high accuracy rate before formal experiments, participated in Experiments 1 and 2. In Experiment 1, target materials were new Chinese idioms with positive and negative information. Positive valence bias at the initial learning phase of Chinese idioms was investigated with valence judgments. Experiment 2 used a semantic relatedness decision task further to explore the semantic effect on positive valence bias. The result in the first experiment showed that positive valence bias appeared in Chinese emotion idioms even at the initial learning phase of the acquisition. Meanwhile, semantic information of Chinese emotion idioms appeared to affect positive valence bias in the infant learning phase in Experiment 2. The findings revealed that semantic information would affect the performance of positive valence bias, suggesting that the semantic processing would automatically access the valence at the infant learning phase L2 Chinese emotion idioms. The research results provided evidence that positive valence bias would form in the infant learning phase of Chinese emotion idiom acquisition, based on the L2 vocabulary acquisition model. (shrink)