This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. This result is consistent with our view that, as an important external risk factor, clients’ local gambling norms influence audit pricing decisions. Our findings are robust to a battery of sensitivity tests, including non-religion based measures of liberal (...) gambling norms and a natural experiment. (shrink)

本书聚焦学校教育评价中存在的问题及其问题症结,审视学校教育评价改革现状,针对教育评价中存在的各种倾向,理论研究者进行了大量的研究。.

In transitional economies, the governing central authorities impose heavy regulatory burdens on firms, which results in great costs for business in terms of time, resources, and other constraints. However, quality assurance through decentralized institutions (such as private certified management standards) is rapidly becoming more prevalent. This study examines the contingent implications that such decentralized institutions have for centralized regulation by focusing on the relationship between international certifications and regulatory burdens. As two prominent features of the institutional environment in emerging economies, (...) the threat of competition from the informal sector and corruption may influence the relationship between international certifications and regulatory burdens. These features are therefore examined in terms of their moderating roles. The study draws on institutional and signaling theories to interpret data from a survey conducted by the World Bank in China in 2012. The empirical results show that international certification is negatively associated with regulatory burdens. This relationship is strengthened by the threat of competition from the informal sector, but mitigated by a corrupt business environment. Our study contributes to the institutional literature and to research on international certifications, and it has implications for both business management and governmental policy. (shrink)

本书对章太炎的道家思想进行了系统的考察，梳理了章太炎的道家思想和现实、佛学以及儒学的关系，分析了章太炎如何诠释道家并服务于现实社会。从章太炎丰富的思想中勾画出其道家思想发展变化的轨迹，并考察了道家哲学 在其思想体系中的重要作用。.

This study investigates antecedents of corporate social responsibility in multinational corporations' subsidiaries. Using stakeholder theory and institutional theory that identify internal and external pressures for legitimacy in MNCs' subsidiaries, we integrate international business and CSR literatures to create a model depicting CSR practices in MNCs' subsidiaries. We propose that MNCs' subsidiaries will be likely to adapt to local practices to legitimize themselves if they operate in host countries with different institutional environments and demanding stakeholders. We also predict that MNCs' subsidiaries (...) will be likely to adapt to local practices to avoid spillover effects if their parent companies suffer major legitimacy problems at home or abroad. However, we speculate that MNCs' subsidiaries will be less likely to adapt to local practices if they are strongly annexed to their parent companies and the benefit to gain internal legitimacy outweighs external legitimacy. This article contributes to the discourse on CSR across borders by exploring the antecedents of CSR practices in MNCs' subsidiaries at social and organizational levels, and integrating institutional and stakeholder views. We provide a number of propositions for future studies and explore implications for practitioners. (shrink)

本书包括:个体实践和人的实在的基本结构——实践U虚拟和实在U虚在、个体的自由和欠缺、个体实践的历时性结构和个体生存的时间性等内容。.

COVID-19 has made it difficult to adopt traditional face-to-face psychological intervention under this situation because of the blocked down and social distancing, which brings big psychological crisis to the public among the global. To explore the emotional change of the public in China at the outburst of the pandemic at different phases, to establish an online working platform and create a new model of an online intervention to hold public emotions under pandemic, and test its effectiveness, so to give advisement (...) for government emergency management system. We established an online organization to work for this program ad innovated a model of online group counseling with online emotional support accompany group right after the outburst of a pandemic. We analyzed 53 OESAGs from February 10 to April 9, including 555 application forms, 253 feedback from members, and 139 feedback from group leaders by using NVivo and SPSS to explore the evolution and characteristics of public emotion during COVID-19 and the effectiveness of OESAG. Our results showed that the emotional changes of members ranged from shock to depression to positive. The public's emotions swiftly changed from stress, anxiety, and isolation, to the hope of returning to work or finding a job during the pandemic with the help of OESAG. OESAG has effectively regulated the negative emotions of members by conducting psychological crisis intervention to provide members a space to communicate with each other, especially the female and frontline staff. Policy makers can set up an online systematic psychological crisis intervention system as soon as possible to make up for the lack of psychological assistance in the emergency management system. (shrink)

Rising negative emotions are like “time bombs” that impede productivity in the workplace. The present investigation provides an insight into the effects of defensive silence and defensive voice on counterproductive work behavior through knowledge hiding in the context of knowledge workers in Chinese academic institutions. Partial least square structural equation modeling was applied to the current samples. The study obtained conjecture the proposed mediating role of knowledge hiding between the negative working attitude and counterproductive work behavior, which is against the (...) organizational norms and performance. The result indicates that the positive relationships exist from defensive silence and defensive voice to counterproductive work behavior, mediated by knowledge hiding. This study links knowledge hiding literature and stimulus-organism-response to better explore the academic behavior in a knowledge setting. (shrink)

Di 1 ce. Cang shan ji, zi cang ji shi, "Xin zi xue" gou xiang -- di 2 ce. Zhi yan lu -- di 3 ce. Shang lin ji -- di 4 ce. Cun ya tang yi gao jiao bu -- di 5 ce. Nan Song yi min shi ren qun ti yan jiu, Zhuangzi shi ri tan -- di 6 ce. Zhuangzi shu mu ti yao -- di 7 ce. Zhuangzi xue shi (yi) -- di 8 ce. Zhuangzi xue (...) shi (er) -- di 9 ce. Zhuangzi xue shi (san) -- di 10 ce. Zhuangzi xue shi (si) -- di 11 ce. Zhuangzi xue shi (wu) -- di 12 ce. Zhuangzi xue shi (lu) -- di 13 ce. Zhuang xue shi lüe -- di 14 ce. Zhuangzi quan ping (shang) -- di 15 ce. Zhuangzi quan ping (xia) -- di 16 ce. Zhuangzi zuan yao (yi) -- di 17 ce. Zhuangzi zuan yao (er) -- di 18 ce. Zhuangzi zuan yao (san) -- di 19 ce. Zhuangzi zuan yao (si) -- di 20 ce. Zhuangzi zuan yao (wu) -- di 21 ce. Zhuangzi zuan yao (lu) -- di 22 ce. Zhuangzi zuan yao (qi) -- di 23 ce. Zhuangzi zuan yao (ba) -- di 24 ce. Zhuangzi zuan yao (jiu) -- di 25 ce. Zhuangzi jin gu (shang) -- di 26 ce. Zhuangzi jin gu (xia) -- di 27 ce. Mengzi jin gu -- di 28 ce. Mozi jin gu -- di 29 ce. -- Xunzi jin gu -- di 30 ce. Zhou Han wen chao -- di 31 ce. Shu jing lüe ying. (shrink)

Artificial intelligence (AI) ethics is proposed as an emerging and interdisciplinary field concerned with addressing the ethical issues of AI, such as the issue of moral decision-making. The conflict between our intuitive moral judgments constitutes an inevitable obstacle to decision-making in AI ethics. This article outlines the Moral Relevance Approach, which could provide a considerable moral foundation for AI ethics. Taking moral relevance as the precondition of the consequentialist principles, the Moral Relevance Approach aims to plausibly consider individual moral claims. (...) It is not only the common ethical target shaping our moral consensus but also the inherent moral ability connecting others with us. (shrink)

Thinking About Science is a collection of essays about the nature of the contemporary scientific enterprise by two eminent microbiologists who have had successful careers as researchers, clinicians and educators. Individual chapters address various aspects of science, good and bad, illustrated with historical vignettes, personal experiences and relevant academic studies, including a candid scorecard of the performance of science during the COVID-19 pandemic and the authors' prescriptions for the future. With humanity facing unprecedented challenges from pathogenic microbes, climate change and (...) energy shortages, the topic of the scientific enterprise has never been timelier. (shrink)

Supporting families of people with developmental disabilities from culturally diverse backgrounds is receiving increased attention in the era of globalisation. However, there is little information about how disability policy and cultural values work together to support families. This article examined how disability policy and Chinese cultural values influence family care of children and young people with developmental disabilities. By comparing qualitative interview data from Chinese families in Taipei (15) and Sydney (10), we analysed how their expression of cultural values in (...) family care differs by policy context, relative to ethics of care claims for recognition, rights and redistribution. We found that positive expressions of Chinese culture in family care fade if policies do not complement them. Policies can alleviate potential tension with cultural values in three ways: reinforcing family capacity to care; ensuring the rights of both family caregivers and people with disabilities; and extending care choices for families. These approaches resonate with ethics of care principles. We argue that culturally responsive disability policy for families means working with cultural values to achieve ethics of care. This implies that incorporating principles of ethics of care could inform cultural responsiveness in disability policy development. (shrink)

Neo-Confucian doctrine of properties of things -- Neo-Confucian doctrine of spiritual beings -- Neo-Confucian doctrine of investigating principles -- Neo-Confucian doctrine of all things forming one -- Neo-Confucian doctrine of fraternal duty -- Neo-Confucian doctrine of imperial examination -- Appendix: reflection on Things of hand: a quasi classical of Neo-Confucianism.

Universalism can be defined as the belief in the universal application of certain knowledge, world-views and value-views. Universalism has often been confused with Occident-centrism, due to the fact that the latter was used to justify the former, which confused the content of a thought with the social condition that gave rise to the thought. For many years, clarifications of this confusion have been made in sociology of knowledge, relativism and skepticism. Yet, the particularistic conclusion thus reached has led to more (...) confusion, namely, that between the intrinsic criterion for truth and the practical application of thought. China, with its long tradition of Sino-centrism, has recently shown a movement towards particularism, characterized by a search for national and cultural superiority by "returning to the source". In today's academic circles, some particularist themes are taken for granted, and believed to be true, but cannot be proved with rational examination. The particularistic claims to the "self grounded", "self-featured" and "self-located" tradition of Chinese culture jointed with the post-modernism, neo-leftist movement of anti-globalization in the West, are not only harmful in practice, but also impotent in theory. The propaganda against the hegemony of Western discourse should be analyzed with questioning which hegemony and whose discourse. /// 普遍主义是—种相信某些知识、世界观和价值观具有普适性的立场。西方学 者曾经用西方中心论为普遍主义辩护，混淆了思想的内容和产生思想的社会条件这 两个不同的问题，因而遭到来自知识社会学、相对主义和怀疑主义等方面的正当批 评。但是，这些批评所导致的特殊主义，又混淆了真理的内在标准和思想的适用范 围这两个不同的问题。中国自古不乏华夏中心论的传统，现在则有以 "回归起源" 为特点的民族和文化优越感。当今学术界有一些已经习以为常、信以为真的提法， 反映出各种特殊主义观点和立场。与后现代主义和新左派的反全球化主义结合在一 起的关于中国传统文化的 "三本主义" (本位、本色、本土化)主张，不仅在实践上 是有害的，在理论上也是无效的。反"西方话语霸权"的口号，经不起"什么话语、 谁的霸权"的理性推敲。. (shrink)

Previous studies have shown that the motion intention recognition for lower limb prosthesis mainly focused on the identification of performed gait. However, the bionic prosthesis needs to know the next movement at the beginning of a new gait, especially in complex operation environments. In this paper, an upcoming locomotion prediction scheme via multilevel classifier fusion was proposed for the complex operation. At first, two motion states, including steady state and transient state, were defined. Steady-state recognition was backtracking of a completed (...) gait, which would be used as prior knowledge of motion prediction. In steady-state recognition, surface electromyographic and inertial sensors were fused to improve recognition accuracy; five typical locomotion modes were recognized by random forest classifier with over 97.8% accuracy. The transient state was defined as an observation period at the initial stage of upcoming movement, in which only the sEMG signal was recorded due to the limitation of sliding window length. LightGBM classifier was validated to outperform other methods in the accuracy and prediction time of transient-state recognition. Finally, a simplified HMM model based on prior knowledge and observation result was constructed to predict upcoming locomotion. The results indicated that the locomotion prediction was over 91% accuracy. The proposed scheme implements the locomotion prediction at the initial stage of each gait and provides critical information for the gait control of lower limb prosthesis. (shrink)

Human resource management (HRM) is underpinned by, and contributes to, the business ethics of the organization. Opportunities available to men and women as managers, and the role of managers more broadly, are critical in shaping business ethics in contemporary organizations. Research on women in management therefore provides an important lens through which to understand the institutional and cultural context of HR ethics as part of the business ethics of a country. To date, women in management in China remains an under-charted (...) topic of research in the HRM field. Extant research and recommendations on the improvement of the position of women in management in China focus primarily on women themselves from a traditional, gender norm angle, instead of challenging the political and patriarchal system or any institutionalized discriminatory practice. This is, in part, due to the absence in China of a critical feminism approach or feminist movement, as found in Western societies, and the continuing strong influence of the state and media in portraying women’s (stereotypical) image. There is significant room for research capacity building in scholarship on women in management research, for example, and through cross-fertilization of different disciplines and more rigorous research design and execution. This paper provides a critical analysis of extant literature on women in management and the ideologies underpinning it, and offers some suggestions for future research and conceptualization. (shrink)

This study examines the associations of constructivist beliefs and classroom climate on teachers' self-efficacy in instruction, classroom management, and student engagement among Australian secondary mathematics teachers. To do this, it uses the integrated model of teachers' self-efficacy with the concept of analysis of teaching tasks. The study uses structural equation modeling to analyze data from 495 mathematics teachers in the Teaching and Learning International Survey 2013. The results reveal the integrated model is a valid theoretical framework to explain Australian secondary (...) mathematics teachers' self-efficacy. Teachers' constructivist beliefs and classroom climate are positively and statistically significantly related to teachers' self-efficacy in instruction, classroom management and student engagement. In contrast, constructivist beliefs have no significant correlation with classroom climate. (shrink)

In this note we shall describe the lattice of the congruences on a balanced Ockham algebra with the pseudocomplementation whose quotient algebras are boolean. This is an extension of the result obtained by Rodrigues and Silva who gave a description of the lattice of congruences on an Ockham algebra whose quotient algebras are boolean.

內容簡介 本書為研究先秦諸子中和思想的專著，共收論文十二篇，另附錄佛學論文兩篇。在先秦時代，諸子百家紛紛提出中和治道之見，因此，本書研究的對象，即以道家、儒家、法家、雜家為主，涉及研究的古籍有《易經》、《書經》 、《詩經》、《道德經》、《莊子》、《文子》、《論語》、《中庸》、《孟子》、《荀子》、《管子》、《呂氏春秋》、《淮南子》、〈樂記〉、《春秋繁露》、《黃帝內經》等。至於附錄的兩篇佛學文章，佛家結緣眾生，以 和為出發點，可作本書餘響。.