This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...) the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...) 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)

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)

本书力图站在思想和历史的高度,以评传的手法,真实、准确、形象地速写黄宗羲的生平、思想、学术。.

本书以20世纪全球社会经济、政治、精神体系的世界震荡为背景,剖析思维革命家们创立的五项思维方法论,及马克思主义戏剧化的兴衰变化历程。.

本书侧重分析中华民族哲学智慧的个性及其对人类哲学文明发展的特殊贡献。中华文明从未间断并发展下来的哲学原因是中华民族不断开发不断完善的直观智慧,中华民族的哲学精神为人类简单明了地指出了走出民族冲突与宗教 冲突困惑的思路。.

As a branch of statistical latent variable modeling, multidimensional item response theory plays an important role in psychometrics. Multidimensional graded response model is a key model for the development of multidimensional computerized adaptive testing with graded-response data and multiple traits. This paper explores how to automatically identify the item-trait patterns of replenished items based on the MGRM in MCAT. The problem is solved by developing an exploratory pattern recognition method for graded-response items based on the least absolute shrinkage and selection (...) operator, which is named LPRM-GR and facilitates the subsequent parameter estimation of replenished items and helps maintaining the effectiveness of item replenishment in MCAT. In conjunction with the proposed approach, the regular BIC and weighted BIC are applied, respectively, to select the optimal item-trait patterns. Simulation for evaluating the LPRM-GR in pattern recognition accuracy of replenished items and the corresponding item estimation accuracy is conducted under multiple conditions across different numbers with respect to dimensionality, response-category numbers, latent trait correlation, stopping rules, and item selection criteria. Results show that the proposed method with the two types of BIC both have good performance in pattern recognition for item replenishment in the two- to four-dimensional MCAT with the MGRM, for which the weighted BIC is generally superior to the regular BIC. The proposed method has relatively high accuracy and efficiency in identifying the patterns of graded-response items, and has the advantages of easy implementation and practical feasibility. (shrink)

本书介绍了陈献章一生的基本情况。内容包括乡试第九、临川求学、会试公案、翰林检讨、诗文书法等。.

Whether, how and when do leaders engage in ethical leadership as a response to status threat? We propose that leaders facing status threat are likely to develop ethical leadership behaviors toward subordinates. Drawing on power dependence theory, we theorize that experiencing status threat augments leaders’ dependence on subordinates who can provide them with status-relevant resources. Dependence on subordinates further motivates leaders to absorb the resource constraints through displaying ethical leadership. However, if leaders are able to obtain alternative resources to cope (...) with status threat, their dependence on subordinates is weakened. We conducted two studies to test the predictions. Using a moderation-of-process design, Study 1 found that when participants experienced status threat, they displayed more ethical leadership behaviors, but particularly so when their reward structure was team- rather than individual-based. Study 2 was a field study using a sample of 104 teams from two Chinese firms listed in the “Top 500 private enterprises in China.” We found that leaders who experienced more status threat were perceived to be more ethical by their subordinates, which was mediated by leaders’ perceptions of dependence on subordinates. The mediated effect was stronger for leaders who were less skilled in networking. Implications for theory on the contextual factors of ethical leadership, dependence, and status threat are discussed. (shrink)

本书内容包括什么是法社会学、多元化的法概念、社会·法律·法律文化、法与社会制度、法与社会发展、法与社会分层、法与社会问题、法与社会控制、法与社会化、法律职业、法的实现等11章。.

本书主要介绍了法伦理学的存在与发展:由混沌到分立、法伦理学的使命是对法律的道德批判、法伦理学的方法论思考等。.

A life of Mencius, highlighting his benevolent philosophy.

The brain is often taken to be a paradigmatic example of a signaling system with semantic and representational properties, in which neurons are senders and receivers of information carried in action potentials. A closer look at this picture shows that it is not as appealing as it might initially seem in explaining the function of the brain. Working from several sender-receiver models within the teleosemantic framework, I will first argue that two requirements must be met for a system to support (...) genuine semantic information: 1. The receiver must be competent —that is, it must be able to extract rewards from its environment on the basis of the signals that it receives. 2. The receiver must have some flexibility of response relative to the signal received. In the second part of the paper, this initial framework will be applied to neural processes, pointing to the surprising conclusion that signaling at the single-neuron level is only weakly semantic at best. Contrary to received views, neurons will have little or no access to semantic information (though their patterns of activity may carry plenty of quantitative, correlational information) about the world outside the organism. Genuine representation of the world requires an organism - level receiver of semantic information, to which any particular set of neurons makes only a small contribution. (shrink)

Are there representations in the brain? It depends on what you mean by representations, and it depends on what you want them to do for you—both in terms of the causal role they play in the system, and in terms of their explanatory value. But ideally, we would like an account of representation that allows us to assign a representational role and content to the appropriate mechanistic precursors of behavior that in fact play that role and conversely, search for the (...) mechanistic realizers of representational roles that are posited by our models of behavior and cognition. Such an account would be methodologically valuable in neuroscience. Lately, people have started asking similar questions about deep neural networks. What representations do they learn and use, and what is the relation between those representations and the sometimes impressive capacities these networks exhibit? More philosophically puzzling, perhaps, is the question of why the internal activities or dispositions labeled as such in neuroscience and AI research should count as representations at all. I think we can give a unified answer to both sets of questions, in the form of a kind of representational pragmatism. What makes something a representation just is that we can identify and re-identify it as such, and moreover, that we can manipulate it effectively to do whatever it is that we think representations ought to do for us in that particular context. For the first condition, the idea is that so long as we have some probe that allows us to pick out the relevant causally effective candidate, we should consider that to be a candidate representation-relative-to-that-probe. The second condition can be understood as a kind of anti-gerrymandering constraint: one ought to be able to intervene on the candidate, and see effects of that intervention consistent with the functional role the representation is supposed to play. Naturally the details need to be spelled out for different contexts—and I will articulate them for a few illustrative cases—which effectively allows for a kind of pluralism about representation depending on the setting and the kinds of questions being asked. With the extra components filled in, representational pragmatism can make sense of existing practices in neuroscience and AI, as well as their relationship to naturalistic theories of representation in philosophy. (shrink)

Philosophical proponents of predictive processing cast the novelty of predictive models of perception in terms of differences in the functional role and information content of neural signals. However, they fail to provide constraints on how the crucial semantic mapping from signals to their informational contents is determined. Beyond a novel interpretative gloss on neural signals, they have little new to say about the causal structure of the system, or even what statistical information is carried by the signals. That means that (...) the predictive framework for perception can be relabeled in traditional, non-predictive terms, with no empirical consequences relevant to existing or future data. To the extent that neuroscientific research based on predictive processing is both innovative and productive, it will be due to the framework’s suggestive heuristic effects, or perhaps auxiliary empirical claims about implementation, rather than a difference in the information-processing structure that it describes. (shrink)

Journal of Chinese Philosophy, EarlyView.

Multiple realizability says that the same kind of mental states may be manifested by systems with very different physical constitutions. Putnam ( 1967 ) supposed it to be “overwhelmingly probable” that there exist psychological properties with different physical realizations in different creatures. But because function constrains possible physical realizers, this empirical bet is far less favorable than it might initially have seemed, especially when we take on board the richer picture of neural and brain function that neuroscience has been uncovering (...) over the past forty years, in which all sorts of brain activities play crucial roles beyond all-or-nothing electrical signaling. Because of its evolutionary history, the brain’s metabolic and informational processes are inextricably intertwined. The resulting complex integrated functions impose more constraints on possible realizers than the clean, single-purpose functions usually cited as examples in discussions of multiple realizability—with ramifications for the functionalist and computationalist foundations of cognitive science, artificial intelligence, and the philosophy of mind. (shrink)

Usually, people think that Gettier counter-examples challenged the traditional tripartite definition of knowledge and fundamentally changed the characteristic of the contemporary epistemology. This paper argues that regard for Gettier counter-examples is exaggerated, because (i) the JTB definition is neither an important nor a comprehensive one that covers all knowledge. Moreover, the significance of Gettier counter-examples is limited. (ii) The source of Gettier counter-examples lies in one arbitrary judgment, two mix-ups, three false assumptions, and a misunderstanding about the JTB definition.

From reviews of the hardback edition: a deep study of 20th century field ... of the conceptual origins and development of twentieth century field theories, ...

This paper investigates the correlation between the quality of corporate social responsibility disclosure and financial performance. It also investigates the moderating role of chief executive officer power in the relationship between the quality of CSR disclosure and firm value in Chinese listed companies. The evidential research used the up-to-date sample of unbalanced findings for the period of 2014–2020, from the registered Chinese firms in the Shenzhen and Shanghai Stock Exchanges as samples for the study. As a starting point technique, the (...) STATA 15 has been used to test pooled ordinary least squares regression on a sample of Chinese listed companies. We use 1-year lagged regression and two SLS regressions to monitor the potential endogeneity problem. The imbalanced data set was received from the China Stock Market and Accounting Research web page, which is the most significant source of information for Chinese publicly listed firms. Data on CSR information items and media reporting are compiled manually. The findings of the study revealed that there are positive FP consequences for the companies engaged in the quality of CSR disclosure. We also report that higher CEO power negatively enhances the quality of CSR disclosure effect on the FP of FV. The research investigates the impact of CSR disclosure and FP by presenting evidence of the moderating role of CEO power. Therefore, it is suggested that a higher law for CSR engagement and disclosure be implemented in China, and robust measures for the implementation of CEO power, although there are financial advantages to be gained. A key relevance to the empirical quality of CSR disclosure research can be recognized as the moderating role of CEO power in the quality of CSR disclosure, FP, and FV in the context of Chinese study. The findings are robust with the use of an instrumental variable method. (shrink)

Compared with another founder of philosophical anthropology Max Scheler, Plessner is desolated by Chinese academe. His works have not been translated into Chinese systematically, and there are few articles about his life and thoughts. The reasons for this are complicated, but the most important point of these is that Plessner has paid most of his attention to the German problems. However, Plessner’s thought, especially his critique of social radicalism, enlightens us a lot. Plessner’s critique of modernity stimulates us to think (...) about the controversy which broke out between New Left-wingers and Liberalists in the late 20th century and to discern the common ground between the two parties: Radicalism. (shrink)

The main purpose of this essay is not to give a full-scale and systematic exploration of the historical process concerning the acceptance of Habermas' works in the Chinese-spoken world but to examine the historical effect of Habermas in the Chinese-spoken context and try to find a proper way to establish a good relationship between Habermas and the Chinese-spoken world by discussing the introduction, study, and application of Habermas' most famous work, The Structural Transformation of the Public Sphere, by Chinese scholars (...) in recent years. (shrink)

Given they are the most important components of Daoist thought, it is not surprising that the relation between dao 道 and One ( yi 一) takes many forms. It is often presumed that dao is the higher-level concept and that One supplements dao. However, through studying ancient texts, such as the Huangdi sijing 黃帝四經 and the Heguanzi 鶡冠子, another form is discovered, namely that dao is the lower-level concept of One. Two schools may well have co-existed in early Daoism, one (...) that "values the One" and one that "values the dao." Whereas One refers to sameness or commonality, dao points to distinctness. The One can fully take the place of dao in terms of status and function, while also retaining functions that dao lacks. A fuller understanding of this complex relationship between dao and One is helpful for a more accurate grasp of early Daoism. (shrink)

What are the functional units of the brain? If the function of the brain is to process information-carrying signals, then the functional units will be the senders and receivers of those signals. Neurons have been the default candidate, with action potentials as the signals. But there are alternatives: synapses fit the action potential picture more cleanly, and glial activities (e.g., in astrocytes) might also be characterized as signaling. Are synapses or nonneuronal cells better candidates to play the role of functional (...) units? Will informational signaling still be the best model for brain function if we move beyond the neuron doctrine? (shrink)

Journal of Chinese Philosophy, EarlyView.

The abstruse phrase “Qi 氣is self-generating; constancy categorically does not engender Qi. Qi is self-generating and self-arising” in Hengxian 《恒先》 should be put in the context of the “self-generating” 自生 idea of Daoism. The cosmology depicted in the first part of Hengxian serves the political philosophy in the second part. “Qi is self-generating” serves the political philosophy of “non-action.” “Self-generating” is an important opinion in the philosophy of Daoism. However, the idea in ancient Daoist literature hasn’t been clearly analyzed. Hengxian (...) shows that the idea of “self-generating” may have a long history and is related to the idea of “nature” 自然 in Laozi 《老子》 and Zhuangzi 《莊子》. “Self-generating” was inherited and developed by Yan Zun 嚴遵, Wang Chong 王充, Zheng Xuan 鄭玄, and Liezi 《列子》, and influenced Guo Xiang 郭象. The old “self-generating” theory based on Dao was developed into a new theory. Hengxian offers a precious resource for the ideological study of “self-generating.”. (shrink)

Zhong, as it appears in the second story in the Baoxun Testament, is both a physical object that can be lent, as well as an admirable idea to be passed down the generations. Where Zhong appears in the Changmai Chapter of the Yizhoushu, it appears to be a document on punitive laws that is as an object that can be transferred from person to person; it is a receivable object but also as a representation of the idea of Great Rectitude, (...) which is of key importance in the realm of politics. The CM Chapter, like the BX, also makes appeal to the stories of ancient sage kings to argue the rationality of the views it transmits and refers to ‘ancient lost teachings’ and sayings attributed to King Wen of Zhou. Taken together, these points of similarity form the basis for comparison between the BX and the YZS: CM. Furthermore, when we compare the BX with the Duxun Chapter of the YZS, we find confirmation of the legal import of the term Zhong as it appears in the first story of the BX. The common ground shared between the BX, as one of Qinghua University’s collection of Bamboo Manuscripts, and the YZS makes the latter a suitable key for interpreting terms seen in the former text. (shrink)

Artistic images, of a universal nature and validated by global culture, are carriers of an emotional potential that can be used for therapeutic purposes in cultural centers as well as in clinical spaces. Esthetic studies reveal the mobilizing power in their contemplation and the capacity to bring out personal stories with healing potential. The general objective of this paper is to design and validate the PROJECTA instrument, consisting of the therapeutic use of artistic images to approach trauma or difficult conditions (...) in therapy, by means of the association between art images and emotions, feelings or states of mind related with a traumatic experience. A mixed approach of investigation with a concurrent triangulation design has been used for the integration of qualitative and quantitative results, where qualitative research outweighs quantitative, but both have been QUAL → quan sequentially developed. The study was carried out in two phases. The first was a systematic review of the literature. The second, divided into five steps, consisted of the validation of artworks and the associated emotions with the participation of students, experts in art therapy, psychologists and educators through focus groups, interviews and an online questionnaire. The analysis techniques were qualitative and quantitative. A set of 220 artistic images linked to emotional states were proposed by experts in education, psychology and art therapy, and validated through an online questionnaire. The respondents included 228 students and professionals and for 64.55% of these images a consensus of over 80% was obtained. These images and their associated emotions were again reviewed by a confirmatory focus group. Finally, 92 artistic works were linked to primary, secondary and tertiary emotions such as love, joy, victory, surprise, balance, sense of humor, anger, sadness, fear, and emptiness. In addition, there are mobilizing images that have not been related to any emotion because of the polysemy of their meanings. It concludes that PROJECTA is a visual art therapy tool that provides professionals with a resource that helps facilitate the identification, expression or demonstration of emotions or feelings related with trauma, and in challenging situations of vulnerability, psychological discomfort or post-traumatic stress. (shrink)

The purpose is to improve the teaching and learning efficiency of college Innovation and Entrepreneurship Education. Firstly, from the perspective of aesthetic education, this work designs the teacher and student sides of the Computer-aided Instruction system. Secondly, the CAI model is implemented based on the weight sharing and local perception of the Convolutional Neural Network. Finally, the performance of the CNN-based CAI model is tested. Meanwhile, it analyses students’ IEE experience under the proposed CAI model through a case study of (...) Music Majors from Xi’an Conservatory of Music. The experimental data show that the CNN-based CAI model can respond quickly and stably when users access different functional modules, such as webpage browsing. The proposed CAI model increases students’ entrepreneurial interest, skills, and knowledge by 55.62, 57.32, and 72.12%, respectively. Students’ entrepreneurial practice ability has been improved by over 50.00%; such an increase in entrepreneurial practice ability has also shown individual differences. Thus, the proposed Music Majors-oriented IEE-infiltrated CAI model based on CNN improves students’ entrepreneurial practice ability and reflects the positive experience of Music Majors on IEE. The finding provides references for the step-by-step identification of the CNN-based CAI model and has certain guiding significance for analyzing the effect of college IEE. (shrink)

Mental fatigue is a psycho-biological state that impairs sports-related performances. Recently, it has been proved that MF can affect basketball performance. However, a systematic overview detailing the influences of MF on basketball performance is still lacking. This study aims to investigate the effects of MF on the physical, technical, tactical, and cognitive performance of basketball. We used the databases of PubMed, Web of Science, SPORTDiscus, Scopes, and CKNI for articles published up to 31 May 2021. The articles included in this (...) study were projected to test whether MF influences basketball athlete performance. Only experimental design studies were selected, and the control condition was without MF. Finally, seven articles fit the inclusion criteria. The results imply that MF impairs the technical aspects of basketball and the players' cognitive [take-the-first heuristics and decision-making] performance, which results in athletes not using their techniques skillfully and being unable to make practical decisions during critical points in the game. In addition to that, the influences of MF on physical and tactical performance have not been studied. Further studies should look into comprehensive research on the influences of MF on basketball performance, especially on a player's physical and tactical performance.Systematic Review Registration: [https://inplasy.com/] [INPLASY2021100017]. (shrink)