In this article, we examine the effect of corporate social responsibility (CSR) on firms' financial performance (CSR-effect). Two competing hypotheses, social impact hypothesis and shift of focus hypothesis, are proposed to investigate this issue, where the former suggests that CSR has a positive relation with performance and the latter are opposite. In order to ensure the CSR-effect is not contaminated by other faeton or samples are randomly drawn, we employ four matching methods, Nearest, Caliper, Mahala and Mahala Caliper to match (...) the samples of CSR (CSR-firms) and without CSR (NonCSR-firms) with similar characteristics. Although four methods yield slightly different results, firms engaging in CSR activities tend to obtain significantly higher values on pretax income to net sales and profit margin, and adopting CSR at the very least not deteriorate the performance of firms, making our con clusion favors the social impact hypothesis and against shift of focus hypothesis in Taiwan. Thus, ambition and conscience are not conflicting with each other. (shrink)

Due to the epidemic, many offline educational institutions and even schools have begun to seek new teaching methods, and online teaching has become an important teaching method in this situation. Online teaching refers to the teaching mode in which teachers teach online through the Internet and students learn in online classrooms. Online teaching can reduce crowd contact between students and prevent the spread of the epidemic. However, due to the virtual nature of the Internet and the immaturity of the online (...) teaching system, the current online teaching method cannot be accepted by the majority of teachers and students. Therefore, this paper conducts a satisfaction survey on the psychological acceptance ability of students under the online teaching organization of English majors, aiming to understand the actual psychological burden brought by online teaching to students. The content of the questionnaire includes students' satisfaction with courses and teaching, satisfaction with teacher-student interaction, satisfaction with platforms and resources, satisfaction with teaching performance, and overall satisfaction. The survey results show that students' satisfaction with courses is generally above 4 points, while their satisfaction with teaching is generally lower, ranging from 3.65 to 3.94 points. Students' satisfaction with teacher-student interaction is not very high, around 3.75. Students' satisfaction with the teaching platform is higher than that of teachers, with a score of 4.05 or more. In terms of students' satisfaction with teaching performance, male students' satisfaction is above 4.45 points, while female students' satisfaction is 4.35 points. For overall satisfaction, male students scored above 4.45, while female students scored 4.35. Since the satisfaction in all aspects is higher than 3 points, it can be seen that most English majors are quite satisfied with the online teaching. (shrink)

Teacher emotion has become an important issue in English language teaching as it is a crucial construct in understanding teachers' responses to institutional policies. The study explored teachers' emotion labor and its impact on teachers' pedagogical decision-making in English for Specific Purposes teaching in a university of Traditional Chinese Medicine in China. Drawing on a poststructural perspective, the study examined data from two rounds of semi-structured interviews, policy documents and teaching artifacts. The analysis of data revealed that the major emotion (...) labor facing the participants revolved around students' disengagement in class. Teachers experienced mixed feelings of anticipation, disappointment, anger, and empathy toward students and distanced themselves from institutional feeling rules enforcing objective assessment of students' performance and punishing students for lack of engagement in class. The study found that teacher emotion labor served as the site for their pedagogical modifications. ESP teachers' beliefs in the importance of attending to students' needs become a powerful discourse in supporting teachers to strategically subvert institutional feeling rules and critically reflect on the dysfunctions of curriculum, orienting teachers' agentic actions in modifying pedagogical practices. We thus underscore this empowering discourse as the bridge to connect teachers' policy negotiation and their actual classroom practices. We also highlight teachers' pedagogical decision-making as a process of the interactions of teacher emotion, teachers' reflexive practices, and power relations. The study ended by suggesting more longitudinal research where teachers' beliefs as previously appropriated discourses could be examined comprehensively as they were both the construct of emotion labor and the potential subverting power in supporting teachers' pedagogical decision-making in policy negotiation. (shrink)

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 main idea of S-curve diagram is to assign different angle values to different nucleotide acid residues or to different protein amino acids, and then according to cos α j and sin α j, the values are accumulated to construct an S-curve diagram, which is in strict one-to-one correspondence with the biological sequence. In addition, the S-curve diagram proves to be without the degeneracy phenomenon, so that both the degeneracy problem represented by diagrams and the problem of visualization for biological (...) sequence data are solved. Meanwhile, a new approach to differentiate the similarity of biological sequences—the degree of similarity—is put forward on the basis of the S-curve diagram. To put it in detail, the least square approach is first adopted to obtain a straight line equation according to the S-curve diagram, then according to the distance formula of the point to the straight line, the average ratio of square sum for the distance between the S-curve and the straight line is calculated, and finally, the similarity of the biological sequences is presented by the new standard—the degree of similarity. As is shown by the experimental results, the S-curve diagram can better represent biological sequences within Cartesian coordinate system, and the mutation point of biological sequence. Thus, it turns out that the new standard—the degree of similarity is of obviously great advantage. (shrink)

Few studies have actually explored the impact of the COVID-19 pandemic on mental health in college students, although many studies have suggested that the COVID-19 pandemic poses a great threat to people’s mental health in many cohorts. Furthermore, college students may be a particularly vulnerable cohort that needs more attention and access to psychological services due to the psychological changes involved in the transition to college and the characteristics of college students’ study habits and lifestyle. Therefore, investigating the basic characteristics (...) of the impact of the COVID-19 pandemic on college freshmen is of great practical importance and has theoretical implications for the identification and provisioning of services to vulnerable cohorts. A total of 5,818 college freshmen completed the College Student Adaptability Inventory. The results suggest that the mean detection rate of the seven dimensions of undergraduate maladjustment to university is 27.13%. Specifically, livelihood self-management adaptability has the highest detection rate, while environmental general evaluation has the lowest detection rate. Moreover, the school adaptation of college freshmen is impacted by gender, number of siblings, and family socioeconomic status. Specifically, students who are female, an only child, and have a lower SES have lower levels of school adaptation. However, the school adaptation of college freshmen is not influenced by minority status or left-behind status. The findings of the present study suggest that the maladaptation of college freshmen has been a common phenomenon in China during the COVID-19 epidemic. Prevention programs may be most helpful if they pay more attention to effective intervention efforts for students who are female, an only child, and have a lower SES. (shrink)

False information is always produced after the outbreak of major emergencies. Taking this into consideration, this paper discusses the behavior of multiple parties in relation to false information dissemination after major emergencies. First, a game model is constructed, using relevant knowledge of evolutionary game theory, between three parties: regulatory institutions, opinion leaders, and ordinary Internet users. Second, the model equations are solved, and the evolutionary stability strategies of each game party under different circumstances are analyzed. Third, a numerical simulation is (...) applied to the evolutionary trends under different strategy combinations with varying parameters. The results show that the probability of each game party making ideal decisions is positively correlated with the degree of punishment imposed by regulatory institutions on opinion leaders who release false information, the reward provided by regulatory institutions on opinion leaders who release positive information, the degree of participation and satisfaction gained by Internet users in adopting positive information, the richness of authentic content released by opinion leaders, and the psychological identification of Internet users with opinion leaders. Meanwhile, the probability of each game party making ideal decisions is negatively correlated with investigation and evidence collection costs borne by opinion leaders who release positive information, the additional income for opinion leaders who have false information adopted by Internet users, the costs of Internet users’ time and energy when they adopt information released by opinion leaders, and the costs of independently judging the accuracy of information by Internet users. (shrink)

There has been a lack of research into candidate selection outside the developed world. In this paper we attempt to fill this gap, with a detailed examination of the factors leading to the introduction of party primaries, their operations and their future prospects, in a third wave democracy, Taiwan. Although Taiwan is a late democratizer, the high degree of party institutionalization makes it more appropriate to compare its nomination system with those of older political parties, we particularly contrast it with (...) the leading German and British political parties. Our discussion also finds many similar trends with developments of intra-party democracy in European parties, particularly in terms of a decentralization of candidate selection and reduced mediation between party centre and members. In addition, despite technical changes in electoral campaigning, parties in Taiwan have not abandoned the mass membership model. In Taiwan, direct primary elections have been a controversial subject. By analyzing relevant data, we argue that the core problem of the party primary was its lack of fairness, because party cadres tried to monopolize the candidate selection and thus failed to remain neutral. We find signs that leaders in all parties are wary of allowing inner party democracy to go too far and losing their control over nomination. When the party centre fears the wrong candidates will be selected, they are prepared to manipulate the rules in their favour or re-centralize the selection process. (shrink)

Anxious major depressive disorder is a common subtype of major depressive disorder; however, its unique neural mechanism is not well-understood currently. Using multimodal MRI data, this study examined common and specific alterations of amygdala subregions between patients with and without anxiety. No alterations were observed in the gray matter volume or intra-region functional integration in either patient group. Compared with the controls, both patient groups showed decreased functional connectivity between the left superficial amygdala and the left putamen, and between the (...) right superficial amygdala and the bilateral anterior cingulate cortex and medial orbitofrontal cortex, while only patients with anxiety exhibited decreased activity in the bilateral laterobasal and superficial amygdala. Moreover, the decreased activity correlated negatively with the Hamilton depression scale scores in the patients with anxiety. These findings provided insights into the pathophysiologic processes of anxious major depressive disorder and may help to develop new and effective treatment programs. (shrink)

The hippocampus is known to be comprised of several subfields, but the developmental trajectories of these subfields are under debate. In this study, we analyzed magnetic resonance imaging data from a cross-sectional sample using an automated segmentation tool to delineate the development of the hippocampal subregions from 6 to 26 years of age. We also examined whether gender and hemispheric differences influence the development of these subregions. For the whole hippocampus, the trajectory of development was observed to be an inverse-u. (...) A significant increase in volume with age was found for most of the subregions, except for the L/R-parasubiculum, L/R-fimbria, and L-HATA. Gender-related differences were also found in the development of most subregions, especially for the hippocampal tail, CA1, molecular layer HP, GC-DG, CA3, and CA4, which showed a consistent increase in females and an early increase followed by a decrease in males. A comparison of the average volumes showed that the right whole hippocampus was significantly larger, along with the R-presubiculum, R-hippocampal-fissure, L/R-CA1, and L/R-molecular layer HP in males in comparison to females. Additionally, the average volume of the right hemisphere was shown to be significantly larger for the hippocampal tail, CA1, molecular layer HP, GC-DG, CA3, and CA4. However, for the presubiculum, parasubiculum, and fimbria, the left side was shown to be larger. In conclusion, the hippocampal subregions appear to develop in various ways from childhood to adulthood, with both gender and hemispheric differences affecting their development. (shrink)

On the basis of the Conservation of Resource theory and using the Job Demands-Resources model, this study examines the relationships among job demands and job resources of online teaching, perceived instructional efficacy of OT, mindfulness in teaching, and emotional exhaustion to understand the psychological stress experienced by teachers engaged in OT and how mindfulness has moderating effects on relieving anxiety and preventing burnout. A total of 476 teachers with OT experience completed online a self-report survey with items adapted from related (...) scales. The hypotheses were validated using structural equation modeling. Causal relationships were assessed using path analysis, and multi-group analysis was performed to examine the moderating effect of MiT. JD-OT has significant and negative impact on PIE-OT, JR-OT has significant and positive impact on PIE-OT, and PIE-OT has significant and negative impact on EE. Moreover, PIE-OT mediates the positive relationship of JD-OT with EE and the negative relationship of JR-OT with EE. The moderating role of MiT in the relationship of JD-OT and JR-OT with PIE-OT was also validated. In OT work environments, teachers have great need and desire for JR, which can have a positive impact on PIE. Mindfulness training contributes to improving OT efficacy and reducing EE. Enhancing teachers’ MiT enables them to deal with demands from work and their superiors and motivates them to respond with ease to the stressful external environment. (shrink)

ObjectivesSeveral studies have examined the effects of repetitive transcranial magnetic stimulation (rTMS) on associative memory (AM) but findings were inconsistent. Here, we aimed to test whether twice-daily rTMS could significantly improve AM.MethodsIn this single-blind, sham-controlled experiment, 40 participants were randomized to receive twice-daily sham or real rTMS sessions for five consecutive days (a total of 16,000 pulses). The stimulation target in left inferior parietal lobule (IPL) exhibiting peak functional connectivity to the left hippocampus was individually defined for each participant. Participants (...) completed both a picture-cued word association task and Stroop test at baseline and 1 day after the final real or sham rTMS session. Effects of twice-daily rTMS on AM and Stroop test performance were compared using two-way repeated measures analysis of variance with main factors Group (real vs. sham) and Time (baseline vs. post-rTMS).ResultsThere was a significant Group × Time interaction effect. AM score was significantly enhanced in the twice-daily real group after rTMS, but this difference could not survive the post hoc analysis after multiple comparison correction. Further, AM improvement in the twice-daily real group was not superior to a previously reported once-daily rTMS group receiving 8,000 pulses. Then, we combined the twice- and once-daily real groups, and found a significant Group × Time interaction effect. Post hoc analysis indicated that the AM score was significantly enhanced in the real group after multiple comparisons correction.ConclusionOur prospective experiment did not show significant rTMS effect on AM, but this effect may become significant if more participants could be recruited as revealed by our retrospective analysis. (shrink)

This study aims to apply self-congruity theory to examine the relationship between self-congruity of tourists and their perceived image of a gambling destination. This study employs the Euclidean distance model and extends Malhotra's pars of adjectives with five new items about gambling motives. A face-to-face questionnaire survey was used, and a total of 152 samples were collected from tourists in Macau. The results show that the actual self-image of tourists is more related to their perception of Macau image. For actual (...) congruence, tourists exhibit a greater tendency to match the informal, liberal, and emotional image of Macau. For ideal congruence, they have a tendency to match the contemporary, organized, and pleasant image of Macau. This study makes up for the deficiency of self-congruity theory in tourism research. This study helps tourism departments to develop appropriate strategies to promote gambling tourism and disseminate relevant information that can bring gambling destinations closer to tourists. (shrink)

This article considers the government, opinion leaders, and Internet users to be a system for correcting false information, and it considers the problem of correcting false information that arises in the aftermath of major emergencies. We use optimal control theory and differential game theory to construct differential game models of decentralized decision-making, centralized decision-making, and subsidized decision-making. The solutions to these models and their numerical simulations show that the government, opinion leaders, and Internet users exercise cost-subsidized decision-making instead of decentralized (...) decision-making. The equilibrium strategies, local optimal benefits, and overall optimal benefits of the system achieve Pareto improvement. Given the goal of maximizing the benefits to the system under centralized decision-making, the equilibrium results are Pareto-optimal. The research here provides a theoretical basis for dealing with the mechanism of correcting false information arising from major emergencies, and our conclusions provide methodological support for the government to effectively deal with such scenarios. (shrink)

Volume 20, Issue 7, July 2020, Page 136-138.

Green finance plays a crucial bridge as an intermediary between finance and the environment, facilitating resource allocation. The disclosure of environmental information (EID) is vital for promoting sustainable economic development. This study utilizes panel data covering the period from 2012 to 2019, focusing on Chinese companies listed in high-polluting industries. The findings demonstrate that green finance policies have a significant positive impact on EID, while increased managerial power has a detrimental effect. However, green finance policies can mitigate the negative consequences (...) arising from moral hazard and adverse selection resulting from managerial power. They enhance the quality of EID by restricting long-term loan resources for polluting entities. The heterogeneity test reveals that the effectiveness of green finance policies in promoting EID varies across different regions of China. In non-state-owned companies, green finance policies are more effective in constraining managerial power. The moderating effect of green finance on managerial power is weakened by improvements in internal control. Green financing can offset the adverse impact of managerial power on EID when debt levels are high. Our research plays a crucial role in advancing micro-academic studies in the field of green finance. By strengthening internal controls for corporate managers and promoting EID policies, we provide essential support and guidance to decision-makers. (shrink)

Volume 20, Issue 7, July 2020, Page 114-116.

This paper investigates whether local religious beliefs have a significant impact on the practice of earnings management. We extend the existing literature on the role of firm characteristics in mitigating earnings management by showing that local religious beliefs significantly impact the practice of earnings management. Specifically, exploring firms located in the U.S. counties that vary from 2000 through 2010, we document the negative relationship between religiosity and earnings management using multivariate regression analysis. Our results show that firms in counties with (...) strong religious social norms are less likely to engage in earnings management. Furthermore, we attempt to mitigate endogeneity concerns by employing a modified Difference-Differences model and Propensity score matching methods. We find that the negative effects of religion on earnings management still hold. Overall, these findings emphasize the empirical relevance of the association between the local social norms and earnings manipulations. (shrink)

ObjectiveThe impact of the mindfulness-based stress reduction program on psychological outcomes and quality of life in lung cancer patients remains unclear. This meta-analysis aimed to evaluate the effectiveness of the MBSR program on psychological states and QoL in lung cancer patients.MethodsEligible studies published before November 2021 were systematically searched from PubMed, EMBASE, Cochrane Library, PsycINFO, China National Knowledge Infrastructure, and Wanfang databases. The risk of bias in eligible studies was assessed using the Cochrane tool. Psychological variables and QoL were evaluated (...) as outcomes. We used the Grading of Recommendations Assessment, Development and Evaluation system to grade the levels of evidence. Statistical analysis was conducted using RevMan 5.4 and STATA 14.0.ResultsA total of 17 studies involving 1,680 patients were included for meta-analysis eventually. MBSR program significantly relieved cancer-related fatigue and negative psychological states, enhanced positive psychological states, and improved quality of sleep. Evidence on MBSR programs' overall treatment effect for QoL revealed a trend toward statistical significance.ConclusionBased on our findings, the MBSR program shows positive effects on psychological states in lung cancer patients. This approach should be recommended as a part of the rehabilitation program for lung cancer patients.Systematic Review Registrationhttps://archive.org/details/osf-registrations-mwvbq-v1, identifier: 10.17605/OSF.IO/MWVBQ. (shrink)

In consideration of that the correlation between any two assets of the asset pool is always stochastic in the actual market and that collateralized debt obligation pricing models under nonhomogeneous assumptions have no semianalytic solutions, we designed a numerical algorithm based on randomized quasi-Monte Carlo simulation method for CDO pricing with stochastic correlations under nonhomogeneous assumptions and took Gaussian factor copula model as an example to conduct experiments. The simulation results of RQMC and Monte Carlo method were compared from the (...) perspective of variance changes. The results showed that this numerical algorithm was feasible, efficient, and stable for CDO pricing with stochastic correlation under nonhomogeneous assumptions. This numerical algorithm is expected to be extended to other factor Copula models for CDO pricing with stochastic correlations under nonhomogeneous assumptions. (shrink)

In this study, we tested a possible mechanism of the association between math anxiety and math achievement: the mediating role of math-specific grit. In Study 1, a sample of 10th grade students completed a battery of personality and attitude questionnaires, and math achievement was indexed by curriculum-based examination scores. Mediation analyses indicated that math-specific grit, but not domain-general grit, mediated the relationship between math anxiety and math achievement. In Study 2, we replicated and extended the above findings with another sample (...) of 11th grade students. Mediation analyses indicated that math-specific grit and math-specific procrastination played sequential mediating roles in the relationship between math anxiety and math achievement. That is, individuals with higher math anxiety were less gritty in math learning, possibly further leading them to be more procrastinated in performing math work, which may finally result in worse math achievement. In summary, the current study provides the first evidence that math-specific grit may mediate the relationship between math anxiety and math achievement. Furthermore, it also demonstrated the value of math-specific grit over domain-general grit in predicting math success, which invites a broader investigation on subject-specific grit. (shrink)

Yan Xin Life Science Technology-Optimized Caloric Restriction (YXLST-CR) is a unique food abstinence, which suppresses appetite and sensation of hunger while maintaining physiological homeostasis. The authors review the first clinical case study on YXLST-CR, or YXLST-bigu, a 15-day, 24-hour observation in 1987 on a 21-year-old female undergoing YXLST-bigu for several months. The participant took no food or water and conducted normal physical activities. The daily records of body weight, temperature, pulse rate, blood pressure, and daily urine test results showed no (...) abnormalities. Homeostasis was maintained during YXLST-CR. The authors also report serum leptin levels in a group of individuals undergoing YXLST-CR and a control group before and after a 24-hour water-only period. The leptin level prior to the observation for the YXLST-CR group was lower than that for the control group and remained unchanged during the observation, suggesting the possibilities of an established metabolic adaptation. (shrink)

This chapter contains sections titled: What Is Technology? Explicit Knowledge and Tacit Knowledge References and Further Reading.

Recent studies on the effects of mandatory online teaching, resulting from the COVID-19 pandemic, have widely reported low levels of satisfaction, unwillingness to continue online teaching, and negative impacts on the psychological well-being of teachers. Emerging research has highlighted the potential role of psychological need thwarting, in terms of autonomy, competence, and relatedness thwarting, resulting from online teaching. The aim of this study was to evaluate the immediate and delayed effects of PNT of online teaching on teachers’ well-being, intention to (...) continue online teaching, and job satisfaction. Moreover, data collected from both cross-sectional and longitudinal surveys allowed for a systematic validation of an important instrument in the field of teacher psychology, the Psychological Need Thwarting Scale of Online Teaching, in terms of longitudinal reliability and validity. The data reveal the usefulness of the construct of PNT in terms predicting and explaining teachers’ willingness to continue using online teaching as well as the degree of burnout after a period of 2 months, such that PNT is positively associated with burnout and negatively associated with willingness to continue online teaching. As such, the PNTSOT is recommended for future research evaluating the long-term psychological, affective, and intentional outcomes stemming from teachers’ PNT. Moreover, based on our findings that the impact from PNT of online teaching is persistent and long-term, we suggest that school leaders provide flexible and sustained professional development, model respectful and adaptive leadership, and create opportunities for mastery for the development of community of practice that can mitigate the thwarting of teachers’ autonomy, competence, and relatedness during times of uncertainty. Additionally, in terms of the psychometric properties of the PNTSOT instrument, our empirical findings demonstrate internal reliability, test–retest reliability, measurement invariance, and criterion validity based on cross-sectional and longitudinal data. (shrink)