The acquisition of professional knowledge is a core issue in the formation of auditor industry expertise; however, previous literature has neglected the time required for auditors to acquire professional knowledge. We examine the audit quality and fees of audit firms in different stages of an auditor acquiring professional knowledge and find that, in the initial stage of the process of knowledge acquisition, audit quality and audit fees decrease. However, in the long run, knowledge learning has a more obvious effect on (...) the improvement of audit quality and audit fees. Specifically, knowledge learning has a positive effect on the development of audit firms. (shrink)

The objective of this study was to investigate the leadership style of the supervisor to develop the organization's sustainable workplace of and the extra-role behavior of employees. An organizational context of the immigration officer is explored by using the data collected from a survey of 453 immigration officers from 26 immigration officer teams in Taiwan. This study has verified the transformational leadership and organizational commitment that they have positive effect on organizational citizenship behavior of the immigration officers. Moreover, it showed (...) that the organizational climate has a context effect on organizational commitment and OCB. Furthermore, the results of this study have shown that an aggregated transformational leadership has cross-level interactions on OCB. This study also found that the transformational leadership has strong effect on organizational commitment and OCB. This study adopts a cross-level study taking organizational environmental factors and cross-level interactions as research considerations. Because of the focus on group-level impact, the research methodology can apply the supervisor's leadership style and the organizational climate to measure whether the immigration officers have a high degree of organizational commitment and influence their OCB performance across levels. The organizational commitment of the immigration officers and their individual OCB performance could be improved by converging the organizational context effect of aggregated transformational leadership and organizational climate. This study found that the application of the transformational leadership is extremely helpful for an organization to develop sustainable workplace and extra-role behavior of employees. (shrink)

The rapid development of digital technologies has transformed the world but can be a double-edged sword. We study the interaction of important variables that affect individual news reporters’ performance in which digital technology is the dominant feature. A multilevel model illustrates how transactive memory and job competence affect individual performance. The empirical study includes data from 19 teams of news reporters and 211 valid survey responses, applying hierarchical linear modeling to analyze the data. The results indicate that transactive memory and (...) technology competence help to improve a reporter’s job performance. More importantly, teamwork competence fully mediates the relationships. Our findings thus suggest that teamwork competence is the core skill. Neither technology competence nor transactive memory alone translates directly into enhanced individual performance. (shrink)

An interesting phenomenon called “hidden opportunity cost of time effect” was detected in intertemporal choices. The majority of our participants preferred the smaller but sooner (SS) option to the larger but later (LL) option if opportunity cost was explicit. However, a higher proportion of participants preferred the LL to SS option if opportunity cost was hidden. This shift violates the invariance principle and opens a new way to encourage future-oriented behavior. By simply mentioning the ‘obvious’ opportunity cost of alternatives, decision (...) makers can be more informed in prioritizing their long-term goals rather than short-term goals. (shrink)

Within the last decade, there has been a dramatic bloom in ridesharing businesses along with the emergence of new enabling technologies. A central issue in ridesharing, which is also important in the general domain of cost-sharing in economics and computer science, is that the sharing of cost implies positive externalities and hence coordination problems for the network users. We investigate these problems experimentally in the present study. In particular, we focus on how sequential observability of transportation mode choices can be (...) a powerful facilitator of coordination in ridesharing. Our study abstracts the essential issues of coordination in ridesharing into a directed network game with experimentally testable predictions. In line with the theoretical analysis, our experimental evidence shows that even a limited extent of sequential choice observability might lead to efficient coordination. However, convergence to efficiency is slower with more limited observability, resulting in a significant increase in travel cost. (shrink)

The integration of event-related potential and functional magnetic resonance imaging helps to obtain and study neural networks with high temporal and spatial resolution. EEG/fMRI data proves that in the visual tristimulus oddball paradigm, two P300 potentials induced by target stimulation and novel stimulation are detected at the frontal-middle, center, and mid-apical electrodes. Previous studies have shown that P3a and P3b have different spatial distributions of brain activation, but it is unclear whether they have the same neural mechanism. The purpose of (...) this study is to determine the neuropsychological mechanisms of P3a and P3b, as well as the spatiotemporal differences in neurodynamics between the two ERP subcomponents. In a group of 25 subjects, P300 ERP induced by target stimulation and novel stimulation can be detected at the Fz, Cz, and Pz electrodes. At Cz and Fz, compared with P3b related to the target stimulus, the P3a related to the novel stimulus has a higher amplitude and the waveform declines more slowly. But at Pz, P3b has a higher amplitude than P3a. P3a appeared earlier than P3b at Cz and Fz, but the opposite phenomenon was observed at the Pz electrode. The activated brain regions of P3a included the left frontal-parietal lobe region, left anterior wedge lobe region, and right insula, while the target-driven P3b was significantly associated with BOLD changes in the bilateral fusiform gyrus, the left frontal region, and the bilateral insula. The results showed that the integration of the spatial and temporal information of the two imaging modes, namely, ERP and fMRI, proves the existence of the different brain function processes of the two P300 subcomponents. Through the analysis of the composition of P300, the results further proved that the top-down and bottom-up processing processes have played a role in the occurrence of attention capture. It is just that the modulation effects of the two processing mechanisms are different in different tasks. Therefore, it should be noted that the captured neural mechanism is not a single top-down or bottom-up processing process but should be the result of the interaction between the two. (shrink)

Student performance prediction aims to evaluate the grade that a student will reach before enrolling in a course or taking an exam. This prediction problem is a kernel task toward personalized education and has attracted increasing attention in the field of artificial intelligence and educational data mining. This paper provides a systematic review of the SPP study from the perspective of machine learning and data mining. This review partitions SPP into five stages, i.e., data collection, problem formalization, model, prediction, and (...) application. To have an intuition on these involved methods, we conducted experiments on a data set from our institute and a public data set. Our educational dataset composed of 1,325 students, and 832 courses was collected from the information system, which represents a typical higher education in China. With the experimental results, discussions on current shortcomings and interesting future works are finally summarized from data collections to practices. This work provides developments and challenges in the study task of SPP and facilitates the progress of personalized education. (shrink)

di 1 juan. Qian shen shou--shen shou shi dai -- di 2 juan. She ji shou shi dai -- di 3 juan. Zhu zi shi dai.

本書收錄了作者近年來撰寫的文章二十多篇，包括書評、隨筆、評論文章等。本文集以中國傳統士人的氣節與傳統行政權力下的尊師重道為切入點，論及近代以來的時風、士風與學風，類比西方學術制度與自由思想之形塑，針對 近代變革中的知識份子之際遇與現代學人急躁求進之學風、近代以來“士”風日下與道德重塑，闡發了學者“曲學阿世”的責任與使命。全書的核心問題是試圖討論如何構建一個更好的學術外部、內部環境。.

O direito à proteçāo da saúde tende hoje a ser considerado como uma conquista civilizacional, o que faz com que a salvaguarda deste direito seja sobretudo uma responsabilidade da sociedade e das suas instituições democráticas. Tal como noutros países ocidentais, a existência em Portugal de um sistema público de proteçāo da saúde enquadra-se nesta dinâmica, sendo esse um factor decisivo para a melhoria sustentada dos indicadores de saúde da população portuguesa. Nessa medida, defende o autor do artigo, a política de (...) saúde deve sempre tentar conciliar os princípios da equidade e da solidariedade com a vontade social, democraticamente determinada, atribuindo um carácter operacional a critérios de justiça social, fundamentais para uma política de protecção da saúde atenta às necessidades básicas dos cidadãos. Por outro lado, reconhece-se também que, não obstante o contributo fundamental do Serviço Nacional de Saúde para a protecção da saúde dos portugueses, a gestão estatal dos serviços públicos se tem revelado pouco eficiente. Daí a necessidade de se promover uma nova cultura na saúde fundada na convergência de dois factores aparentemente irreconciliáveis: a qualidade na prestação de cuidados de saúde e a optimização da utilização dos recursos disponíveis. Para isso, porém, é necessário perceber que a saúde e a sua protecgao são um bem económico altamente dispendioso e não "gratuito", ainda que frequentemente o seja no momento da utilização dos serviços. Daí se deriva também, segundo o autor, a necessidade de se promover a eficiência do ponto de vista económico através da adequada gestão dos recursos financeiros e dos meios humanos e materiais. De facto, mais do que um direito constitucional, a protecção da saúde deve ser considerada como um dos grandes pilares de uma sociedade democrática e plural. /// All countries face the issue of choice in health care. It is one of the main problems of pluralistic societies. Allocation of healthcare resources is clearly associated with the concept of distributive justice. But does justice, in this context, imply the existence of a right to healthcare? And if it does, is it a fundamental right? Moreover, does such a right, if it exists, include all types of healthcare services or should it be limited to selected types only? Thus, choices must be made and priorities must always be set. In the Portuguese Constitutional Law the right to healthcare services is regarded as a fundamental one. But in most European countries the right to healthcare is a social right, politically and not ethically determined. Hence, this issue is one of distributive justice the aim of which is to ensure that everyone has access to necessary care based on the substantive ethical principles of equity and solidarity. The article proposes that resource allocation is paramount in public policy particularly in regard to healthcare. But whatever the healthcare financing model, the problem is that the efficiency of the system might be related to the degree of state intervention on the healthcare market. Moreover, the ethical principles involved in the debate are associated to an agreed definition of human dignity. This concept implies that no citizen should be excluded from the health system due to lack of financial resources. In fact, the full achievement of personal liberty implies equal access to certain basic goods, namely to the healthcare services deemed necessary. (shrink)

本书由11个专题组成,涉及数学哲学、物理学哲学、生命科学哲学、复杂系统科学哲学、认知科学哲学等.