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 structure and “metabolism” (movement and conversion of goods and energy) of urban areas has caused cities to be identified as “super‐organisms”, placed between ecosystems and the biosphere, in the hierarchy of living systems. Yet most such analogies are weak, and render the super‐organism model ineffective for sustainable development of cities. Via a cluster analysis of 15 shared traits of the hierarchical living system, we found that industrialized cities are more similar to eukaryotic cells than to multicellular organisms; enclosed systems, (...) such as factories and greenhouses, paralleling organelles in eukaryotic cells. We further developed a “super‐cell” industrialized city model: a “eukarcity” with citynucleus (urban area) as a regulating centre, and organaras (enclosed systems, which provide the majority of goods and services) as the functional components, and cityplasm (natural ecosystems and farmlands) as the matrix. This model may improve the vitality and sustainability of cities through planning and management. (shrink)

This paper mainly studies the communication performance of visible light communication link in fire smoke environment. Compared with the previous studies, this study no longer only considers a single wavelength and considers the influence of smoke and background light noise. Firstly, the variation of background light noise caused by sunlight during a day was analyzed, then signal-to-noise ratio and bit error rate of the visible light communication link in fire smoke environment with different visibility were calculated, and finally, the variation (...) of received power with the angle β between the LED optical axis and the communication link was analyzed. The results show that, during a day from 07:00 to 18:30, background light noise first increases and then decreases, BER changes in the same trend and reaches the maximum at about 13:00, while SNR changes in the opposite trend and reaches the minimum at about 13:00. When visibility is 100 m, the maximum difference of SNR between 7:00 and 13:00 is about 19 dB, and the maximum difference of BER is about 5.3E-10. At 7:00, the maximum difference of SNR is about 13 dB between the visibility of 1 m and the visibility of 100 m, and the maximum difference of BER is about 1.44E − 11, and received power decreases with the increase of β. In addition, SNR increases with visibility of fire smoke environment, and BER changes in the opposite trend. Lastly, in order to enhance the performance of visible light communication in fire smoke environment, this paper gives the transmitting power scheme. (shrink)

The lantern exhibition at the Lantern Festival is an important traditional festival in Taiwan. Visitors play an important role in the promotion and sustainable development of intangible cultural heritage. In recent years, the involvement of digital technology in traditional lantern design and shows has contributed to the protection, inheritance, and promotion of ICH, there remains less research on using augmented reality with ICH tourism. In this study, AR is used for ICH lantern exhibition to discuss the learning experience in lantern (...) tourism and the relationship between technology acceptance and satisfaction from the perspective of visitors, as well as evaluate what AR has on improving visitors’ awareness and learning experience. Then, primary variables of the technology acceptance model are combined with generic learning outcomes to integrate ICH, education, and technology to expand TAM, building a new model to study the ICH learning experience. A questionnaire and observation are used. Respondents are visitors participating in the AR lantern exhibition in Taiwan, which is designed by the author. There is a total of 200 questionnaires collected in the end. The result shows that knowledge and understanding, attitudes and values, activity, behavior, and progression, and enjoyment, inspiration, and creativity from GLOs have a positive effect on technology acceptance and actual use. Therefore, visitors are satisfied with innovative and interesting technology learning experiences, enhancing learning interest and results. Besides, the interaction of the AR system improves visitors’ learning motivation, which shows the combination of AR technology with ICH tourism helps improve cultural awareness. (shrink)

The Iowa Gambling Task (IGT) has become a remarkable experimental paradigm of dynamic emotion decision making. In recent years, research has emphasized the “prominent deck B (PDB) phenomenon” among normal (control group) participants, in which they favor “bad” deck B with its high-frequency gain structure—a finding that is incongruent with the original IGT hypothesis concerning foresightedness. Some studies have attributed such performance inconsistencies to cultural differences. In the present review, 86 studies featuring data on individual deck selections were drawn from (...) an initial sample of 958 IGT-related studies published from 1994 to 2017 for further investigation. The PDB phenomenon was found in 67.44% of the studies (58 of 86), and most participants were recorded as having adopted the “gain-stay loss-randomize” strategy to cope with uncertainty. Notably, participants in our sample of studies originated from 16 areas across North America, South America, Europe, Oceania, and Asia, and the findings suggest that the PDB phenomenon may be cross-cultural. (shrink)

Total factor productivity is not only the core of high-quality economic development but also a core indicator for measuring the quality of economic development. Improving total factor productivity is one of the most critical points in building a modern economic system. Firstly, this paper uses the DEA-Malmquist index method to measure and decompose the total factor productivity of China’s 30 provinces, municipalities, and autonomous regions from 2001 to 2017 and analyzes the characteristics of its temporal and spatial changes. From a (...) spatial perspective, the regional gap is relatively large. Secondly, we construct the index system of five dimensions and use this index system to comprehensively evaluate the improvement degree of China’s modernized economic system. The results show that the overall level of the improvement degree of China’s modernized economic system is relatively low, and the differences between provinces are great. Thirdly, this paper uses static and dynamic spatial econometric models to empirically analyze the effect of total factor productivity on the improvement degree of the modern economic system. The results show that the improvement degree of the modern economic system in China has obvious characteristics of time spillover and space spillover. Finally, we put forward countermeasures and suggestions on how to perfect the modern economic system. (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)

PurposeThe aim of this study was to investigate and compare impulsiveness, negative emotion, cognitive function, and P300 components among gamma-hydroxybutyrate -addicted patients, heroin-dependent patients, and methadone maintenance treatment subjects.MethodsA total of 48 men including 17 GHB addicts, 16 heroin addicts, 15 MMT subjects, and 15 male mentally healthy controls were recruited. All subjects were evaluated for symptoms of depression, anxiety, impulsiveness, and cognitive function through the Patient Health Questionnaire, the Generalized Anxiety Disorder 7-item, the Barratt Impulsiveness Scale version II, the (...) Beijing version of the Montreal Cognitive Assessment, the behavioral test, and event-related potential P300 detection.Results The mean scores of BIS-II in the GHB addiction group, heroin dependence group, and MMT group were significantly higher than those of the HC group. The total scores of BJ-MOCA in GHB addiction group was the worst among the four groups, followed by heroin addiction, MMT group and HC group. The response time in the GHB addiction group was the longest among the four groups, followed by the heroin addiction, MMT, and HC groups. The amplitude and latency of P300 in GHB addiction subjects were significantly lower and longer than those of the MMT group and the HC group. For the three types of addiction, the P300 amplitudes at Fz, Cz, Pz, T5, and T6 were negatively correlated with the scores of GAD-7, PHQ-9, and BIS-II; the P300 latencies were positively correlated with the response time and negatively correlated with the scores of the BJ-MoCA.ConclusionPeople with an addiction were likely to have increased impulsiveness. The cognitive function of the GHB and heroin-addicted subjects, including the heroin detoxification and the MMT groups, was severely impaired, especially for the GHB-addicted patients. The impairment manifested as abnormalities of BJ-MoCA, response time, and P300 components. (shrink)

This article presents the “Christology of Water” from Feng Shui cosmology, which promotes liberating women and nature from the oppression perpetrated against them by contemporary Korean churches, which have sexism and eco-antipathy at their heart. The presentation of the “Christology of Water” from Feng Shui envisions a new eco-feminist theological solution to the critique of patriarchies and anthropocentricism alienating and suppressing women and nature. This “Christology of Water” developed from the metaphorical languages of Feng Shui suggests a (...) contextual hermeneutic through reinterpretation from the eco-feminist perspective. (shrink)

Chinese drama was developed in the thirteenth century, but its roots can be traced back to music, one of the six arts, the main subjects in the Confucian curriculum. Yue is not only a synthesis of instrumental music, song, poetry, and dance as aspects of the fine arts, but also a method to promote moral education. In Confucianism, moral implications trump all other considerations in the discussion and evaluation of yue. This is what makes Confucianism the radical moralism that dominated (...) Chinese aesthetics before the Han dynasty. But Confucian moralism was attacked by Ji Kang 嵇康, a great scholar, musician, and Daoist philosopher who argued for the radical autonomism of music in his.. (shrink)

This study examines the different ways in which fractions are dealt with in two elementary mathematics textbook series: Kang Hsuan in Taiwan and Laskutaito in Finland. The results showed that the total number of fraction questions in Laskutaito is higher than that in KH and that Laskutaito highlights the basic definition of fractions to help children develop higher levels of reasoning. Fraction questions in Laskutaito were presented with a number of pictorial representations to clarify the concepts. Laskutaito includes more (...) symbolic representation of questions. Moreover, the questions posed in the Laskutaito reflect real-life situations, whereas the questions posed in KH do not connect with real life. The implications of this study are discussed and suggestions for future studies are made in this paper. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:We Walk the Path Together: Learning from Thich Nhat Hanh and Meister EckhartSeung Hee KangWe Walk The Path Together: Learning from Thich Nhat Hanh and Meister Eckhart. By Brian J. Pierce. New York: Maryknoll, 2005. 202 pp.Being that he is a contemplative, Pierce’s Trinitarian Christian love beautifully manifests itself in this book in his art of interdialoguing on the Buddhist-Christian religious traditions. Pierce’s manner of interdialoguing resonates with (...) what Ann Belford Ulanov also attempts: “I am writing not about how to prove that God exists but rather about what happens religiously when psyche and soul create a space for conversation [End Page 178] out of which life can flow.” 1 If someone asks whether Pierce and Ulanov point to two different absolute realities, my response would be, “Absolutely not!” The sacred inner space that Pierce points to, in light of the two contemporary mystics from different religious traditions, namely Thich Nhat Hanh and Meister Eckhart, also reminds me of Lao Tzu’s wisdom that permeates the Tao Te Ching, specifically in his concept of “useful emptiness.” 2We Walk the Path Together is neither an abstract account nor sheer philosophical speculation. The whole of the book is rooted in Pierce’s faith-based lived experience (pp. 1, 3, 5, 7, 11, 113, 163); this renders the book life-giving and deeply ecological in terms of its transcendence of either/or dichotomies.Chapter 1 summarizes the meaning and art of dialogue. Pierce utilizes mystical language to illustrate what the dialogue is. For Pierce, dialogue connotes “a mutual giving and receiving, and it posits a profound sense of being of one heart and mind” (p. 3). Pierce extends his personal experience of a vow of obedience into the meaning of dialogue. For Pierce, this vow means to “transcend any illusion of separateness” and thus “obedience liberates him from his tiny world of ego” (p. 4). In the process of dialogue, according to Pierce, “our hearts are challenged to grow larger, all-inclusive and universal” (p. 8). This expansion of the heart is what mystics call “magnanimity.” As Pierce is acutely aware, “magnanimity is one of life’s un-planned for graces; it teaches us to see and hear and learn things that we never dreamed were possible” (p. 9).Chapter 2 discusses mindfulness as a gateway to eternity. Pierce asserts that home is everywhere in the present moment; it is where freedom is possible. This particular point echoes with what Thomas Merton spoke about in reference to the prodigal son who turned away from his father: “sin is our refusal to be what we are, a rejection of our spiritual reality hidden in the mystery of God” (p. 23). However, when the prodigal son was restored his senses, he was able to attune himself back to present moment: “I’ll get up and go to my father” (cited by Pierce, ibid.). He became free from his sin, returning home. In this chapter, Pierce highlights the words of the mystics (St. Irenaeus, St. John of the Cross, Brother Lawrence, St. Augustine, Jan van Ruusbroec, and St. Catherine de Siena) who lived this present moment in order to help the readers understand the intrinsic relationship between our mindfulness of the present moment and eternity. He argues that Buddhist teachings on mindfulness and Christianity’s tradition concerning the kingdom of God are mutually informative (pp. 19, 21).In chapter 3, Pierce expands the meaning of present moment through its association with breathing; being present is not a concept, but a living reality, as we experience the Holy Spirit in our breathing practice, such as centering prayer and meditation (p. 36). Pierce carefully states, “contemplation is authentic only if it flows out in loving-kindness to others. When we breathe in all the spiritual energy of the universe, thus, we literally implode—a spiritual ego intoxication” (p. 40). Pierce explains further what contemplation means; breathing in the Holy Spirit and breathing out the Holy Spirit may mean two separate phenomena. Contemplation is, for Pierce, authentic, only when the Spirit that is breathed in reaches out to our community. [End Page 179] This is also Pierce’s ecological aspect... (shrink)

Ben shu jie shao le gong zi zhen, wei yuan, yan fu, kang you wei, tan si tong, liang qi chao, chen tian hua, zhang bing lin deng wan qing si xiang jia de zhe xue si xiang.

本书阐述的是一种独特而圆润的人生哲学,在统揽古今中外人生哲学的基础上提出了自己认为的人生哲学。本书也是一种别开生面的中西简明哲学史,以人生哲学为切入点,对中国古代哲学、西方古典哲学以及欧美现代哲学等提 出了自己的真知灼见。.

本书对马克思主义人学思维的历史渊源、马克思主义人学思维方式的生成逻辑过程、人学致思理路的理论及现实意义进行梳理与解读,系统展示出马克思主义的人学思想。.

Recognized as one of the greatest philosophers in classical China, Chu Hsi is especially known in the West through translations of one of his many works, theChin-su Lu. Julia Ching, a noted scholar of Neo-Confucian thought, provides the first book-length examination of Chu-Hsi's religious thought, based on extensive reading in both primary and secondary sources.

Byun et al. describe how deaf signers deal with communication problems in first encounters with signers of different languages. They show that the basic Conversation Analytic repair mechanisms for dealing with verbal troubles are largely reproduced in gesture and sign, including details of turn‐taking structure, timing and form. This underlines the role of repair as a basic resource for linguistic and interactional creativity across modalities.

Byun et al. describe how deaf signers deal with communication problems in first encounters with signers of different languages. They show that the basic Conversation Analytic repair mechanisms for dealing with verbal troubles are largely reproduced in gesture and sign, including details of turn‐taking structure, timing and form. This underlines the role of repair as a basic resource for linguistic and interactional creativity across modalities.

Byun et al. describe how deaf signers deal with communication problems in first encounters with signers of different languages. They show that the basic Conversation Analytic repair mechanisms for dealing with verbal troubles are largely reproduced in gesture and sign, including details of turn‐taking structure, timing and form. This underlines the role of repair as a basic resource for linguistic and interactional creativity across modalities.

As the world struggles through the COVID‐19 pandemic, we should also be asking what systems‐level measures will be needed to prevent this or even worse disasters from happening in the future. We argue that the pandemic is merely one of potentially myriad and pleiomorphic future global disasters generated by the same underlying dynamical system. We explain that there are four broad but easily identifiable systemic, pathologically networked conditions that are hurtling civilization toward potential self‐destruction. As long as these conditions are (...) not resolved, we should consider catastrophe as an inevitable emergent endpoint from the dynamics. All four conditions can be reversed with collective action to begin creating an enduring and thriving post‐ COVID‐19 world. This will require maximal application of the precautionary principle. (shrink)

Graphical AbstractRecent waves of controversies surrounding genetic engineering have spilled into popular science in Twitter battles between reputable scientists and their followers. Here, a cautionary perspective on the possible blind spots and risks of CRISPR and related biotechnologies is presented, focusing in particular on the stochastic nature of cellular control processes.

Parrondo's paradox, in which losing strategies can be combined to produce winning outcomes, has received much attention in mathematics and the physical sciences; a plethora of exciting applications has also been found in biology at an astounding pace. In this review paper, the authors examine a large range of recent developments of Parrondo's paradox in biology, across ecology and evolution, genetics, social and behavioral systems, cellular processes, and disease. Intriguing connections between numerous works are identified and analyzed, culminating in an (...) emergent pattern of nested recurrent mechanics that appear to span the entire biological gamut, from the smallest of spatial and temporal scales to the largest—from the subcellular to the complete biosphere. In analyzing the macro perspective, the pivotal role that the paradox plays in the shaping of biological life becomes apparent, and its identity as a potential universal principle underlying biological diversity and persistence is uncovered. Directions for future research are also discussed in light of this new perspective. (shrink)

As of July 1, 2008, females aged 11-26 years seeking status as permanent residents in the United States must produce documentation that they have received the human papillomavirus vaccine before the U.S. Citizenship and Immigration Services will approve their status adjustment. Immigration rights activists and public health officials have objected to this new requirement on the grounds that it is unnecessary and imposes unreasonable barriers to lawful immigration due to its expense. The Supreme Court has generally upheld mandatory vaccination requirements (...) for citizens and non-citizens and has tolerated federal immigration regulations that would be unconstitutional if applied to citizens. However, the HPV vaccination requirement may be arbitrary, unnecessary, and discriminatory as applied to green card applicants who pose no greater threat to public health than citizens who are not subject to the same requirements. Furthermore, the requirement may also impose unreasonable restraints on aliens individual liberties as well as real barriers to immigration. (shrink)

As of July 1, 2008, females aged 11-26 years seeking status as permanent residents in the United States must produce documentation that they have received the human papillomavirus vaccine before the U.S. Citizenship and Immigration Services will approve their status adjustment. Immigration rights activists and public health officials have objected to this new requirement on the grounds that it is unnecessary and imposes unreasonable barriers to lawful immigration due to its expense. The Supreme Court has generally upheld mandatory vaccination requirements (...) for citizens and non-citizens and has tolerated federal immigration regulations that would be unconstitutional if applied to citizens. However, the HPV vaccination requirement may be arbitrary, unnecessary, and discriminatory as applied to green card applicants who pose no greater threat to public health than citizens who are not subject to the same requirements. Furthermore, the requirement may also impose unreasonable restraints on aliens individual liberties as well as real barriers to immigration. (shrink)

本书收辑的40篇论述,基本包括陈康先生用中外文发表的主要学术著作。全书分两部分,前一部分是研究希腊哲学的论文,后一部分是研究一般哲学问题的论述。.

As symbols of adaptability and transformation, together with qualities of vigilance and intelligence, we argue the relevance of dragons for spatial planning in China. We develop a metaphorical concept – the green dragon – for grasping the condition of contemporary Chinese societies and for facilitating the development of theories and practices of spatial planning which are able to face the challenges of rapid change. We ask Chinese scholars and spatial planners to liberate Deleuzian potential for strategic spatial planning in a (...) ‘becoming-between, coming-together’ of concepts which can effectively make a difference in the world. Having outlined what we regard as key transversals or diagonals between our reading of Gilles Deleuze and aspects of Chinese philosophy, we then offer the metaphor of strategic spatial planning as Chinese literati landscape painting. This is a form of painting which rejects the idea of the world being supremely organised from a particular point of view, preferring to paint immanence and transformation. Chinese literati landscape paintings, like philosophy and strategic spatial planning, ‘look only at the movements’. We conclude that connections between what concepts of Chinese philosophy and those of Gilles Deleuze can do, suggest that in China, a conception of strategic spatial planning as metaphorical green dragon may offer academics and planning practitioners a transverse way to relate the legacies of past philosophies and current thinking. (shrink)

艾丰(1938~),河北玉田人,人民日报编委、经济部主任、高级记者,兼任中国社会科学院研究生院教授,中国人民大学新闻学院教授.

国家社会科学基金规划项目,中共广东省委宣传部重大委托项目,中山岩石学马克思主义哲学与中国现代化研究所主持研究。.