Using data from China, where the identity of engagement auditors is disclosed, we find significant relationships between engagement auditors’ negative experiences and the costs of corporate bonds. Further tests differentiate field and review auditors’ experiences, and we find that both field and review auditors’ negative experiences are significantly related to higher costs of corporate bonds. In addition, we find that the above results are significant only when the engagement auditors are affiliated with non-Big10 audit firms. Using path analysis, we find (...) that credit rating is a possible channel through which information on engagement auditors’ negative experiences can transfer to bond investors. Regarding non-price terms, we conclude that engagement auditors with negative experiences are associated with smaller bond sizes, shorter bond maturities, a higher likelihood of requiring collateral, and more restrictive covenants. Further analyses also show that the effects of engagement auditors’ negative experiences on the costs of corporate bonds are less pronounced for well-governed firms. To show that our results obtained from China’s corporate bond market are relevant to loan markets, we replicate the above tests using a Chinese sample, and the results from the loan market are consistent with those from the corporate bond market. Overall, our empirical results suggest that investors are indeed concerned with engagement auditors’ negative experiences. (shrink)

PurposePrevious studies on cyberloafing focus on individual and organization factors, ignoring the situation of employes as the event observers. Drawing on affective events theory, the present study proposed a theoretical model for the relationships among peer abusive supervision, negative affectivity, cyberloafing, and hostile attribute bias, which aims to bridge the above research gap.MethodologyMultiwave data of 355 employes from 8 service-oriented companies in Southwest China supported our model. Time-lag method and critical incident techniques were introduced during the data collection stage. Ordinary (...) least squares regression and bootstrapping method were employed for hypothesis test.FindingsThe empirical results indicated that peer abusive supervision was positively related to third party’s cyberloafing, and the third party’s negative affectivity plays a mediating role among the above relationships. In addition, the third party’s hostile attribution bias moderated the mediating role of third party’s negative affectivity. Specifically, the effect of peer abusive supervision on third party’s negative affectivity and the mediating effect of this negative affectivity were stronger when the third party’s hostile attribution bias was higher.OriginalityDrawing on AET, the current study constructed a process model of third party’s cyberloafing reactions to peer abusive supervision, which helps explain the affective mechanism and the boundary conditions of the above “events-affectivity-behavior” path. Our model is a positive response to previous scholars’ calls for research of abusive supervision from multiple perspectives. Meanwhile, the current study explored the antecedent variable of cyberloafing from the perspective of event observers, which provides a theoretical basis for follow-up-related research. Thirdly, this study further expanded the theoretical boundaries of AET. (shrink)

The developmental trajectory of speechreading skills is poorly understood, and existing research has revealed rather inconsistent results. In this study, 209 Chinese students with hearing impairment between 7 and 20 years old were asked to complete the Chinese Speechreading Test targeting three linguistics levels. Both response time and accuracy data were collected and analyzed. Results revealed no developmental change in speechreading accuracy between ages 7 and 14 after which the accuracy rate either stagnates or drops; no significant developmental pattern in (...) speed of speechreading across all ages. Results also showed that across all age groups, speechreading accuracy was higher for phrases than words and sentences, and overall levels of speechreading speed fell for phrases, words, and sentences. These findings suggest that the development of speechreading in Chinese is not a continuous, linear process. (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.

本书包括“印度各宗概略”、“本体论”、“认识论”、“世间论”四篇,论述了印度各宗与宗教、唯心唯物论、有我无我论、知识本源之问题、宇宙缘起之说明、人生之说明等。.

本书集中外优秀思想家、作家巴金、刘再复、荣格、三毛等论述人生意义的著名篇章,内容分为“生命历程中的沉思”、“解开斯芬克司之谜”两编共12节.

v. 1. Sheng ji tu -- v. 2. Mengzi sheng ji tu.

本书选择并论述的美育范畴,较全面的反映了美育现代性。包括现代美育、审美个性、时间与空间、功利超越与文化超越等内容。.

Our paper draws attention to a neglected channel of corruption—the bribe payments by state-owned enterprises. This is an important phenomenon as bribe payments by SOEs fruitlessly waste national resources, compromising public welfare and national prosperity. Using a large dataset of 30,249 firms from 50 countries, we show that, in general, SOEs are less likely to pay bribes for achieving organizational objectives owing to their political connectivity. However, in deteriorated institutional environments, SOEs may be subjected to potential managerial rent-seeking behaviors, which (...) disproportionately increase SOE bribe propensity relative to privately owned enterprises. Specifically, our findings highlight the importance of fostering democracy and rule of law, reducing prevalence of corruption and shortening power distance in reducing the incidence of SOE bribery. (shrink)

本书从历史传统、理论渊源、社会实践等方面深刻阐述了“以德治国”的深刻内涵、特征以及社会主义市场经济条件下的德治体系。全书共分7章,书中观点鲜明,论据充分,深入浅出,具有重要的理论价值和现实指导意义。.

The subject of the study is the works of contemporary St. Petersburg artists of different generations and creative trends, as well as the forms and features of their communication with each other and with the general as well as professional public. The trends of artistic communication in the city are determined by the activities of such institutions as art and non-art museums, art galleries and exhibition centers, which are a classic form of presentation of contemporary art; alternative venues such as (...) creative spaces and art clusters. The field of attention also includes the attraction of St. Petersburg authors to the organization of small artistic associations, mainly art groups, for example, "Unconquered", "North-7", "Parasites", etc. In addition to works of art, theoretical works and reflections by researchers of contemporary art in St. Petersburg and the spaces of its public presentation are involved. The methodological basis is the analysis of the works of St. Petersburg masters of the beginning of the XXI century in the context of the development of urban institutions of artistic communication. The research is based on theoretical works devoted to the problem of artistic communication and trends in the current art process. Comparative-interpretative and typological methods are used to compare the works of artists and forms of artistic communication. The problem of artistic communication in the field of fine art in St. Petersburg is becoming the subject of a separate study. This area of city life is currently developing quite dynamically, as new art associations, curatorial practices and alternative classical platforms for the presentation of the work of authors belonging to different generations and art movements are emerging. Traditional museums and galleries, as well as creative spaces, art clusters and other often non-core institutions, such as libraries and cafes, are involved in this process. Against this background, the features of St. Petersburg artistic communication crystallize, which is characterized by a desire to organize communities, to fuse realistic traditions and current trends, to escapism and symbolism, as well as an interest in oriental themes and stylistics. (shrink)