To many, recent allegations of accounting fraud (or earnings management; EM) at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. In academics, this raises the concern between EM and corporate social responsibility (CSR). Since it has neither been documented, nor globally tested whether CSR mitigates or increases the extent of EM, three kinds of EM are studied: earnings smoothing, earnings aggressiveness, and earnings losses and decreases avoidance. The extents (...) to which financial characteristics and institutional variables have an impact on the extent to which companies conduct EM are also tested. Our study investigates whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the 1993-2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased. (shrink)

The purpose of the current study was to explore how effectively journal author guides communicate with graduate students learning English as a foreign language (EFL) in Taiwan. A 10-item three-tier test was developed to explore the participants’ (1) confidence level in their reading comprehension of excerpts from author guides, (2) their actual comprehension, and (3) their understanding, if any. The test consisted of 10 excerpts from author guides that covered a variety of topics related to plagiarism. The test was administered (...) to 46 EFL graduate students. The findings revealed that the selected excerpts from the author guides caused confusion, which led to misunderstanding by the readers. Among the 10 types of plagiarism, citation issues and copying of methods sections were the the most understood, whereas self-plagiarism was the least understood type. (shrink)

This work is developed to improve the current quality of e-commerce logistics services. From the perspective of multiple consumer psychology, based on e-commerce, consumer psychology, and other related theories, vegetable e-commerce B is selected as the research object. The commodity quality, accuracy, and timeliness of commodity distribution and other factors of e-commerce B are discussed through questionnaire survey. Then, according to customers’ opinions about “e-commerce B’s distribution and professional aspects that need to be improved,” the research is conducted. Finally, the (...) direction of follow-up optimization is proposed from four different perspectives of multiple consumption psychology. The research results show that more than 89% of the surveyed customers believe that e-commerce B does a good job in terms of commodity quality, accuracy, and timeliness of commodity distribution, and has a high level of logistics service. However, 26.34% of customers hope that e-commerce B can strengthen the protection of personal privacy, 24.97% hope that the platform can add “delay insurance” for goods, and 39.54% hope that the logistics information of purchased goods can be updated in real time. Therefore, e-commerce B needs to be optimized and improved continuously in the future development. Therefore, research on the optimization of logistics service quality of e-commerce is performed under multiple consumption psychology, which provides certain help for the rapid development of subsequent e-commerce. (shrink)

This study examines the influence of an indigenous concept – face on online purchases in China. Specifically, we test the mediating role of materialism and the moderating role of price consciousness. We conduct a survey of 315 Chinese consumers. The results demonstrate that consumers tend to make online purchases to satisfy some facets of their materialistic needs and then gain face, especially for those highly conscious of price. The current research can help both scholars and practitioners better understand Chinese consumers (...) and their decision-making processes. Implications, limitations, and directions for future research are also provided. (shrink)

As a global public health concern, elder abuse negatively affects health, psychosocial wellbeing, and mortality among elders. Research and practice efforts made to explore effective prevention and intervention strategies are growing. Despite the growing number of intervention studies on elder abuse, research synthesis on the empirical literature seems lacking. This study aims to identify the pooled effect size of prevention and interventions targeted ultimate and intermediate outcomes for elder abuse that occurred in community settings. Following the Cochrane guideline, our team (...) searched across eight electronic databases and manually searched reference lists of eligible studies and existing systematic reviews for all potentially eligible studies. A random-effects model of 51 effect size estimates reported an overall positive and statistically significant treatment effect of psychosocial interventions for elder abuse, d = 0.63, p < 0.05. The overall treatment effect was approaching statistical significance at 0.1 level for ultimate outcomes, d = 0.32, p = 0.09, and intermediate outcomes, d = 0.75, p = 0.1. An overall significant effect size was found among family-based interventions, d = 0.59, p < 0.05, and interventions targeting older adults and their caregivers, d = 0.45, p < 0.05. Existing evidence supports an overall significant effect for psychosocial interventions for elder abuse. Interventions that used a family-based model, combined education and supportive services, and targeted both caregivers and elders, showed significant effect size, suggesting such features being considered in elder abuse intervention design. Future intervention research is needed to shed light on the link between intervention activities and ultimate change in elder abuse behaviors. (shrink)

In this paper, the stabilization problem of nonholonomic chained-form systems is addressed with uncertain constants. In this paper, the active disturbance rejection control is designed to solve this problem. The proposed control strategy combines extended state observer and adaptive sliding mode controller. The control of nonholonomic chained-form systems with dynamic nonlinear uncertain terms and uncertain constants is first discussed in this paper. In comparison with existing methods, the proposed method in this paper has better performance. It is proved that, with (...) the application of the proposed control strategy, semiglobal finite-time stabilization of the systems is achieved. An example is given to illustrate the effectiveness of the proposed method. (shrink)

© 2015, Springer-Verlag Berlin Heidelberg.Genetic studies have identified single nucleotide polymorphisms associated with the risk of prostate cancer. It remains unclear whether such genetic variants are associated with disease aggressiveness. The NCI-SPORE Genetics Working Group retrospectively collected clinicopathologic information and genotype data for 36 SNPs which at the time had been validated to be associated with PC risk from 25,674 cases with PC. Cases were grouped according to race, Gleason score and aggressiveness. Statistical analyses were used to compare the frequency (...) of the SNPs between different disease cohorts. After adjusting for multiple testing, only PC-risk SNP rs2735839 was significantly and inversely associated with aggressive and high-grade disease in European men. Similar associations with aggressive and high-grade disease were documented in African-American subjects. The G allele of rs2735839 was associated with disease aggressiveness even at low PSA levels in both European and African-American men. Our results provide further support that a PC-risk SNP rs2735839 near the KLK3 gene on chromosome 19q13 may be associated with aggressive and high-grade PC. Future prospectively designed, case-case GWAS are needed to identify additional SNPs associated with PC aggressiveness. (shrink)

The Mental Health Literacy Scale is the most widely used and strong theory-based measurement tool to gain an understanding of mental health knowledge and ability. This study aimed to test the psychometric properties of the Chinese version of the Mental Health Literacy Scale and to document the norm and its influential factors of mental health literacy among nurses. The MHLS was translated following Brislin’s translation model and tested with a sample of 872 clinical registered nurses. The Jefferson Scale of Empathy-Health (...) Professionals, Patient Health Questionnaire-2, and Generalized Anxiety Disorder-2 were administered to assess convergent validity. The minimum average partial test, parallel analysis and confirmatory factor analysis supported 4 first-order 2 second-order structure. The 4 factors were named “knowledge of mental disorder,” “ability to seek information and help,” “recognition of mental disorder,” and “acceptance of patients with mental illness,” with factor 1-3 were summarized into MHLS-Core and factor 4 as MHLS-SA. The MHLS-C was moderately negatively correlated with the PHQ-2 and GAD-2 and highly positively correlated with JSE-HP. The Cronbach’s α was 0.85 for the overall scale and 0.89 and 0.93 for two subscales. The test-retest reliability was good, with intraclass correlation coefficients of 0.80 for the whole scale, and 0.79 and 0.94 for two subscales. As an approximately normal distribution, the 50th percentile for the MHLS-C was 99, with 50th percentiles of 74 and 20 for MHLS-Core and MHLS-SA. Higher position, higher professional credentials, higher hospital hierarchy, other specialist hospital, psychiatric hospital and unmarried status were positive predictors. The 29-item MHLS-C, with two subscales of MHLS-Core and MHLE-SA, is a stable and validated tool to measure mental health literacy. MHLS-Core could be used independently to measure the core content of mental health literacy. It may be applicable for Chinese health professionals, but need further validation among the general public. MHL curriculum and a targeted culturally appropriate program for acceptance for health professionals, especially for those in general hospitals and with less working tenure, may be recommended. (shrink)

本书从唐君毅先生提出的“中国艺术精神”开始论述,分析了中国艺术精神的多层面向进而深入分析其阐释的意义;继而,本书对徐复观先生深入的研究进行了解读和探索,一直延续到今日学界的研究和探索,并对“中国艺术精 神”在世纪之交时发生的转向给出了结论.

潘知常(1956- ),湖南醴陵人,南京大学中文系副教授、中华全国青年联合会委员等.

本书从教育起源、教育规律、教育发展的基本理论层面,剖析了教育的伦理内涵,对教育的基本伦理范畴进行了探讨;还从教育目的、教育体制等五方面,分析了当前中国教育的伦理状况及提升策略。.

I intend to trace the original meaning of "unifying two into one" as it is treated in the Tung-hsi chün. The phrase "unifying two into one" appears in the chapter entitled "The Three Verifications" [San cheng] of Fang I-chih's most representative work, the Tung-hsi chün. I am not very familiar with this book, and feel that there are still many places which I do not understand even though I have read it several times. Nonetheless, the philosophical system of the (...) Tung-hsi chün is relatively clear, and if we try to place the notion "unifying two into one" in the whole context of this book, we then can decipher its original meaning and some of its real ideas. I now present my personal opinion about this book to our comrades for their reference. (shrink)

The academic confusion caused by the "gang of four" was prominently manifested in the history of Chinese philosophy. The history of Chinese logic was also affected by the confusion. Now the "gang of four" has been smashed after a merciless trial by history. Under the leadership of Chairman Hua and the Party Central Committee, scientific research has begun to make a long stride ahead. Therefore, it is possible to conduct scientific investigations and thorough discussions on a series of issues in (...) the history of Chinese philosophy and logic. Appraisal of the book entitled the Kung-sun Lung Tzu [The Works of Kung-sun Lung] is one of the issues. (shrink)

Ben shu shen ru tao lun lun li zai qi ye jing ying yu jing ji fa zhan zhong zhi gong neng.

This is a philosophical study dedicated to the late professor Vincent Shen (1949-2018), the Philosophy Department, University of Toronto, Canada. Papers in this collection are written by a group of philosophers and scholars from various countries and with different cultural and philosophical backgrounds. The issue includes the meaningfulness of life, self-awareness of life, intercultural dialogue, mutual recognition, otherness, sinology, Confucianism, justice, generosity, wisdom, etc.

Compared to other forms of memory, episodic memory is commonly viewed as special for being distinctively metarepresentational and, relatedly, uniquely human. There is an inherent ambiguity in these conceptions, however, because “episodic memory” has two closely connected yet subtly distinct uses, one designating the recollective experience and the other designating the underlying neurocognitive system. Since experience and system sit at different levels of theorizing, their disentanglement is not only necessary but also fruitful for generating novel theoretical hypotheses. To show this, (...) I first argue that accepting the phenomenally conscious contents of episodic remembering as metarepresentational does not necessitate a metarepresentational conception of the episodic memory system. In its stead, I sketch an alternative account on which the metarepresentational character of episodic remembering is generated through the interaction of first-order outputs of the episodic memory system with other neurocognitive components of the brain. Complemented with a first-order account of the memory system, the system-experience distinction further supplies a novel understanding of the human uniqueness of episodic recollection, one that is compatible with there being an evolutionarily conserved episodic memory system. Overall, by distinguishing the two equivocal senses of “episodic memory” in our theorizing, we unearth an opportunity to understand how the distinctive phenomenology of our episodic recollection is related to and implemented in the cognitive architecture. (shrink)

Gender in Chinese Philosophy The concept of gender is foundational to the general approach of Chinese thinkers. Yin and yang, core elements of Chinese cosmogony, involve correlative aspects of “dark and light,” “female and male,” and “soft and hard.” These notions, with their deeply-rooted gender connotations, recognize the necessity of interplay between these different forces … Continue reading Gender in Chinese Philosophy →.

The purpose of this study is to extend prior research on this topic by investigating whether the impact of ownership concentration moderates the link between corporate social performance and financial performance. This study uses a set of unique, hand-collected pollution control data to measure CSP, based on a sample of Taiwanese listed companies during the period from 1996 to 2006. The results of the empirical analysis provide firm support for the idea that the divergence between control rights and the cash (...) flow rights of controlling owners negatively moderates the link between social and short- and long-run FP. (shrink)

In déjà vu, a novel experience feels strangely familiar. Here we propose that this phenomenology is best seen as consisting in an illusory feeling of identification of the gist of the current scene or event, rather than in the intensity of the fluency-based, metacognitive feeling of familiarity.

This paper conducts a comparative analysis of data governance mechanisms concerning the secondary use of health data in Taiwan and the European Union (EU). Both regions have adopted distinctive approaches and regulations for utilizing health data beyond primary care, encompassing areas such as medical research and healthcare system enhancement. Through an examination of these models, this study seeks to elucidate the strategies, frameworks, and legal structures employed by Taiwan and the EU to strike a delicate balance between the imperative of (...) data-driven healthcare innovation and the safeguarding of individual privacy rights. This paper examines and compares several key aspects of the secondary use of health data in Taiwan and the EU. These aspects include data governance frameworks, legal and regulatory frameworks, data access and sharing mechanisms, and privacy and security considerations. This comparative exploration offers invaluable insights into the evolving global landscape of health data governance. It provides a deeper understanding of the strategies implemented by these regions to harness the potential of health data while upholding the ethical and legal considerations surrounding its secondary use. The findings aim to inform best practices for responsible and effective health data utilization, particularly in the context of medical AI applications. (shrink)

为展示中国当代文艺学理论的总体实力和水平，集中体现当代中国文艺理论家的理论观点，供读者学习、研究，我社策划出版一套丛书，内容为中国当代文艺学大家的代表性理论思想及研究文章，以期对文艺学思想的创造性成果 进行总结，对文艺学的理论价值进行建构。本丛书共十册，拟于2019年整套推出。选定人员也是在这方面有突出成就的专家、学者，有钱谷融、童庆炳、徐中玉、钱中文、王元骧、陆贵山、李衍柱、孙绍振、刘再复和陈伯海 10人。.

This paper argues that the concept of primal wonder in P4C, proposed by Thomas E. Jackson, can be seen as a “sprout” or seed of intellectual virtue. My understanding of his insight is inspired by Mengzi’s view of moral cultivation and Aristotle’s eudaimonist account of virtue ethics. According to Mengzi, all humans possess four innate sprouts of virtue, and the aim of moral education is to nurture these moral sprouts so that they can grow up into fully ripened virtues. In (...) terms of P4C, Jackson contends that all of us are born already with a special feeling of wonder which he refers to as “primal wonder”. Synthesizing his statement with Mengzi’s agricultural metaphor of moral sprouts, I shall take one step forward by arguing that the innate sense of wonder within every child can be seen as a sprout of virtue. Additionally, once children’s primal wonder has been transformed into a virtue through implementing P4C in the classroom, this admirable character trait, I suggest, should be understood as an intellectual virtue according to Aristotelian virtue ethics. This is because the virtue of wonder can promote children’s intellectual flourishing, which is fully endorsed by Aristotle’s contention that the happiest kind of life is a philosophical one, and that philosophy begins in wonder. In short, if primal wonder as a sprout of intellectual virtue can lead to the highest good for human beings, then one of the main educational goals of doing philosophy with children, I suggest, is to turn their primal wonder into a virtuous habit so that they can live an examined life. (shrink)

Hoerl & McCormack claim that animals don't represent time. Because this makes a mystery of established findings in comparative psychology, there had better be some important payoff. The main one they mention is that it explains a clash of intuition about the reality of time's passage. But any theory that recognizes the representational requirements of agency can do likewise.