We investigate the effectiveness of corporate social responsibility disclosure in protecting corporate reputation following financial restatements. As expected under legitimacy theory, firms can signal their legitimacy via nonfinancial disclosure after the negative effects of financial restatements. Our results show that restating firms make substantial improvements to overall CSR disclosure quality by changing their standalone reports to a more conservative tone, increasing readability and report length, even though they strategically disclose less forward-looking and sustainability-related content. Such improvements are more pronounced in (...) restating firms with prior low-quality CSR disclosure. Moreover, restating firms with CSR disclosure have smaller forecast errors than non-CSR disclosers, yet the change in CSR disclosure after restatements does not further improve analyst forecast accuracy. Finally, we find that compared with nondisclosers, restating firms with CSR disclosure suffer smaller firm value losses. Overall, the evidence supports the view that consistent CSR reporting alleviates reputational damage and plays an insurance-like or value protection role during crisis periods. (shrink)

Digital technologies, such as artificial intelligence, brain-computer interfaces technology and big data, enable many firms to innovate their business model. It is clearly an emotional process due to its complex and uncertain nature, and involves individuals’ emotion regulation, yet the current research lacks an effective conversion path from emotion to digital business model innovation. Drawing on theories and research on emotion regulation and business model innovation, we investigate how emotion regulation of entrepreneurs influence digital BMI. Data from 126 new ventures (...) show that entrepreneurs’ reappraisal positively affects digital BMI, while entrepreneurs’ suppression exerts opposite effects on digital BMI. Moreover, we find that environmental dynamism moderates this relationship. The findings explain the emotional complexity in digital technology empowerment, which has implications for the development and design of brain computer interface applications and the literature on emotions and business model innovation. (shrink)

Executive functions are of vital importance in the process of active cognition, which is thought to be associated with the dorsolateral prefrontal cortex. As a valid brain stimulation technology, high-definition transcranial direct current stimulation has been used to optimize cognitive function in healthy adults. Substantial evidence indicates that short-term or single anodal tDCS sessions over the left DLPFC will enhance the performance of executive functions. However, the changes in performance and cortical activation of executive functions after modulation by repeated anodal (...) HD-tDCS is as yet unexplored. This study aims to examine changes in three core components of executive functions produced by nine HD-tDCS sessions, and to use functional near-infrared spectroscopy to bilaterally record DLPFC neural activity. A total of 43 participants were divided randomly into two study groups to complete nine interventions. Our results demonstrate that the enhancement of cognitive flexibility in the anodal group was significantly better than that in the sham group. Additionally, a Stroop effect-related decrease in oxygenated hemoglobin concentration in the DLPFC was observed in the anodal group but not the sham group. In conclusion, our study found that repeated anodal HD-tDCS sessions can significantly promote cognitive flexibility, one of the core components of executive function, and that alterations in DLPFC activation can enhance our understanding of the neuroplastic modifications modulated by HD-tDCS. (shrink)

The COVID-19 pandemic has pressed a pause button on global economic development, and induced significant mental health problems. In order to demonstrate the progressed relationship between the pandemic, economic slowdown, and mental health burden, we overviewed the global-level gross domestic product changes and mental problems variation since the outbreak of COVID-19, and reviewed comprehensively the specific sectors influenced by the pandemic, including international trade, worldwide travel, education system, healthcare system, and individual employment. We hope to provide timely evidence to help (...) with the promotion of policymakers’ effective strategies in mitigating economic losses induced by the pandemic; we suggest different governments or policy makers in different countries to share information and experience in dealing with COVID-19-induced economic slowdown and promote COVID-19 vaccine popularization plan to protect every individual worldwide against the coronavirus essentially; and we appeal international information share and collaboration to minimize stigmatization related to adverse mental consequences of COVID-19 and to increase mental health wellbeings of people all over the world. (shrink)

This study empirically examined the effects of ethical leadership and ethical climate on employee ethical behavior in the international port context using survey data collected from 128 respondents who worked in Taiwan International Ports Corporation in Taiwan. Research hypotheses were formulated from the previous literature and tested using structural equation modeling. Results indicated that ethical leadership had a significant impact on ethical climate and the ethical behavior of TIPC employees. Ethical climate was found to be positively associated with employee ethical (...) behavior. The theoretical and practical implications of the research findings are discussed. (shrink)

This article is related to the issue of fixed-time synchronization of different dimensional complex network systems with unknown parameters. Two suitable adaptive controllers and dynamic parameter estimations are proposed such that the complex network driving and response systems can be synchronized in the settling time. Based on fixed-time control theory and Lyapunov functional method, novel sufficient conditions are provided to guarantee the synchronization within the fixed times, and the settling times are explicitly evaluated, which are independent of the initial synchronization (...) errors. Finally, a numerical example is given to illustrate the effectiveness of the proposed control algorithms. (shrink)

In China, cultivation of the craftsmanship spirit is strongly advocated, but little attention is devoted to whether and how “working for the family” promotes heritage of this spirit. A configuration model of family motivation and organizational learning is proposed and expounded. Fuzzy set qualitative comparative analysis was used to further explore the conditional configuration. The results show that the fitting family motivation to organizational learning is important for promoting heritage of the craftsmanship spirit. There are two paths that promote efficient (...) heritage of this spirit: the institution-led path and the motivation-driven interpretation-led path. For the institution-led path, when apprentices have strong institution learning ability, the anterior-cause condition involves low family motivation, but this factor plays a weak role in promoting efficient heritage of the craftsmanship spirit. In a configuration consisting of intuition, interpretation, integration and institution, family motivation becomes irrelevant, which explains the phenomenon that organizational learning behavior reinforcement leads to a lack of family motivation. For the motivation-driven interpretation-led path, even without regular and institutionalized learning behaviors in the organization, the core conditions of high family motivation and high explanation learning, together with low intuition learning and low integration learning, will promote efficient heritage of the craftsmanship spirit. (shrink)

As one of the key technologies for accelerating the construction of the ubiquitous Internet of Things, demand response not only guides users to participate in power market operations but also increases the randomness of grid operations and the difficulty of load forecasting. In order to solve the problem of rough feature engineering processing and low prediction accuracy, a short-term load forecasting model of LSTM neural network considering demand response is proposed. First of all, in view of the strong randomness and (...) complexity of input features, the weighted method is used to process multiple input features to strengthen the contribution of effective features and tap the potential value of features. Secondly, an improved genetic algorithm is used to obtain the best LSTM parameters; finally, the special gate structure of the LSTM model is used to selectively control the influence of input variables on the model parameters and perform load forecasting. The experimental results show that the research has high prediction accuracy and application value and provides a new way for the development of power load forecasting. (shrink)

Background: Losing one’s only child may lead to post-traumatic stress disorder, of which re-experiencing is the core symptom. However, neuroimaging studies of sex differences in re-experiencing in the context of the trauma of losing one’s only child and PTSD are scarce; comparisons of the functional networks from the hippocampal subfields to the thalamus might clarify the neural basis.Methods: Thirty couples without any psychiatric disorder who lost their only child, 55 patients with PTSD, and 50 normal controls underwent resting-state functional magnetic (...) resonance imaging. The functional connectivity from the hippocampal subregions to the thalamus and the correlations of FC with re-experiencing symptoms were analyzed within and between the sexes.Results: Compared with husbands without PTSD, wives without PTSD had higher re-experiencing symptoms and weaker FC between the right hippocampal cornu ammonis 3 and the right thalamus. Moreover, only the correlation between the RCA3-RT FC and re-experiencing in wives without PTSD was significant. Among the three groups, only the RCA3-RT FC in female subjects was markedly different. Additionally, the RCA3-RT FC in wives without PTSD was remarkably lower relative to female patients with PTSD.Conclusion: Wives without PTSD who lost their only child had worse re-experiencing symptoms relative to their husbands, which was associated with the FC alteration between the hippocampal subregions and the thalamus. Importantly, the low level of the RCA3-RT FC may play a potentially protective role against the development of PTSD in wives who have lost their only child. (shrink)

Research showed that action real-time strategy gaming experience is related to cognitive and neural plasticity, including visual selective attention and working memory, executive control, and information processing. This study explored the relationship between ARSG experience and information transmission in the auditory channel. Using an auditory, two-choice, go/no-go task and lateralized readiness potential as the index to partial information transmission, this study examined information transmission patterns in ARSG experts and amateurs. Results showed that experts had a higher accuracy rate than amateurs. (...) More importantly, experts had a smaller stimulus-locked LRP component than amateurs on no-go trials, while the response-locked LRP component on go trials did not differ between groups. Thus, whereas amateurs used an asynchronous information transmission pattern, experts used a reduced asynchronous information transmission pattern or a synchronous pattern where most of processing occurred prior to response execution – an information transmission pattern that supports rapid, error-free performance. Thus, experts and amateurs may use different information transmission patterns in auditory processing. In addition, the information transmission pattern used by experts is typically observed only after long-term auditory training according to past research. This study supports the relationship between ARSG experience and the development of information processing patterns. (shrink)

本书聚焦学校教育评价中存在的问题及其问题症结,审视学校教育评价改革现状,针对教育评价中存在的各种倾向,理论研究者进行了大量的研究。.

本书系“湖南省社会科学规划项目”、“湖南省教育厅青年项目”的研究成果。本书由“湖南科技大学学术著作出版基金”资助.

Ben shu fen li shi yu wen hua nei han,Shan zong li shi yu wen hua,Dao jiao li shi yu wen hua,Tian ren he yi de si xiang nei han deng duo ge lan mu lai jie shao ru jia si xiang.

本书系统阐述了法学的一般理论和方法论;对法理学的基本问题、对通贯整个法学体系的法学基本范畴以及法学理论和法制建设的前沿问题进行了解析和探索.

本书分四章:公平与效率的概念及其基本理论;公平效率与资本主义;公平效率与社会主义;伦理制度:公平和效率的维护机制等。.