We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high-trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting conservatism increases when the client’s parent firm operates in a region of higher social trust, suggesting that social trust is contagious from a parent firm to its subsidiaries in a consolidated entity. We provide evidence that (...) the trust contagion is more pronounced for clients with a higher percentage of parent-appointed directors on their boards and clients whose parent firm has fewer subsidiaries. These findings indicate that monitoring and, to a lesser extent, personnel rotation may serve as potential channels of trust contagion. We also find that the impact of trust is more pronounced when the client is located closer to its audit firm, when the client’s parent firm is a state-owned enterprise or holds a higher percentage of the client’s shares, and when the client is associated with greater discretionary accruals. We provide further evidence that it is client rather than auditor trustworthiness that influences auditor reporting conservatism, auditors charge trustworthy clients lower fees, and clients from high-trust regions are less likely to manipulate earnings. Overall, our evidence suggests that social trust alleviates auditor concern about client moral hazard. (shrink)

While unethical behaviors that are intended to benefit the self are often severely punished, unethical behaviors that are intended to benefit the organization (unethical pro-organizational behaviors, UPBs) are disciplined within organizations at different levels of severity. Building on the sensemaking theoretical framework, we study how employees make sense of what the organization is like through observing what the organization has done (i.e., different levels of punishment imposed for UPBs) and how employees subsequently react to the results of sensemaking (i.e., affective (...) commitment to the organization)—increased or decreased turnover and UPB engagement intention. By conducting a vignette-based experimental study and a time-lagged field study, we find that affective commitment to the organization of observers, especially those with a high moral disengagement propensity, increases at a low-to-moderate level of punishment severity for UPBs, and decreases at a moderate-to-high level of punishment severity for UPBs. Furthermore, the impacted affective commitment to the organization subsequently leads to increase in observers’ UPB engagement (intention) and decrease in observers’ turnover intention. We also highlight implications for theory and practice. (shrink)

This study aimed to investigate the status and risk factors of post-traumatic stress disorder in patients with acute myocardial infarction after emergency percutaneous coronary intervention in acute and convalescence phases. A longitudinal study design was used. Two questionnaire surveys were conducted in the acute stage of hospitalization, and 3 months after onset in patients. Logistic regression was used to analyze the risk factors for PTSD in AMI patients. The incidence of PTSD was 33.1 and 20.4% in acute and convalescent patients, (...) respectively. The risk factors related to PTSD were door-to-balloon time, left ventricular ejection fraction, smoking, anxiety, and depression. AMI patients after PCI had PTSD in the acute and convalescent stage. The findings indicate that tailored measures should be developed and carried out to prevent PTSD and improve the mental health of patients with AMI after undergoing PCI. (shrink)

This study examines the influence of underwriter–auditor relationship on pre-initial public offering earnings management. Using a sample of Chinese to-be-listed firms, we find that a close UAR, as reflected in repeated collaborations between an underwriter and an audit firm in IPOs, is positively associated with pre-IPO earnings management. This association is more pronounced for firms with politically connected auditors/underwriters, firms with less reputable auditors/underwriters, firms located in provinces with weak legal environment, firms to-be-listed on boards with lax listing requirements, and (...) firms whose auditors are with low industry specialization, and legal liability exposures. We provide further evidence that UAR is associated with greater likelihood of irregular activities in post-IPO period and poorer post-IPO financial performance. To the extent that we control for alternative explanations and potential endogeneity, our results suggest that the collusion incentive is likely to drive repeated collaborations between underwriters and auditors in the Chinese IPO market. Our findings provide interesting implications for auditors, investors, and regulators seeking to understand the Chinese IPO market. (shrink)

There have been constant and multiple endeavours to argue for Darwin's both epistemic and practical debt to Romanticism. Almost all of these arguments emphasise Darwin's theoretical and aesthetic associations with Alexander von Humboldt, who, from a prevailing Darwin-centred perspective, is in turn usually oversimplified as an undisputed incarnation of Romanticism. The antagonistic view, however, develops nothing other than another stereotype of Humboldt as an anti-idealistic, pro-French, and even highly Anglophone empiricist naturalist, and accordingly rejects the claim of a romantic Darwin (...) in terms of his Humboldtian inheritance. In this paper, I will first portray a balanced figure of Humboldt in terms of both his critical incorporation of romantic philosophy and the idiosyncratic history of his science. Then, I will thematically compare Darwin with Humboldt and other romantics so as to elucidate Darwin's peculiar appropriation of romantic tenets. Three interrelated romantic themes are examined, along with a discrimination of different senses in which the term romanticism is used: a) the literature-science relation, b) the pursuit of the unity in and through multiplicity, and c) the epistemic role of imagination. On the basis of this triadic dissection, both Humboldt's and Darwin's adherence to and departure from romanticism are reevaluated. (shrink)

Fairness-related decision making is an important issue in the field of decision making. Traditional theories emphasize the roles of inequity aversion and reciprocity, whereas recent research increasingly shows that emotion plays a critical role in this type of decision making. In this review, we summarize the influences of three types of emotions (i.e., the integral emotion experienced at the time of decision making, the incidental emotion aroused by a task-unrelated dispositional or situational source, and the interaction of emotion and cognition) (...) on fairness-related decision making. Specifically, we first introduce three dominant theories that describe how emotion may influence fairness-related decision making (i.e., the wounded pride/spite model, affect infusion model, and dual-process model). Next, we collect behavioral and neural evidence for and against these theories. Finally, we propose that future research on fairness-related decision making should focus on inducing incidental social emotion, avoiding irrelevant emotion when regulating, exploring the individual differences in emotional dispositions, and strengthening the ecological validity of the paradigm. (shrink)

Many studies have shown that about three biological motions can be maintained in working memory. However, no study has yet analyzed the difficulties of experiment materials used, which partially affect the ecological validity of the experiment results. We use the perspective of system anatomy to decompose BM, and thoroughly explore the influencing factors of difficulties of BMs, including presentation duration, joints to execute motions, limbs to execute motions, type of articulation interference tasks, and number of joints and planes involved in (...) the BM. We apply the change detection paradigm supplemented by the articulation interference task to measure the BM working memory capacity of participants. Findings show the following: the shorter the presentation duration, the less participants remembered; the more their wrist moved, the less accurate their memory was; repeating verbs provided better results than did repeating numerals to suppress verbal encoding; the more complex the BM, the less participants remembered; and whether the action was executed by the handed limbs did not affect the WMC. These results indicate that there are many factors that can be used to adjust BM memory load. These factors can help sports psychology professionals to better evaluate the difficulty of BMs, and can also partially explain the differences in estimations of BM WMC in previous studies. (shrink)

A growing amount of research has shown associations between sexually dimorphic vocal traits and physiological conditions related to reproductive advantage. This paper presented a review of the literature on the relationship between sexually dimorphic vocal traits and sex hormones, body size, and physique. Those physiological conditions are important in reproductive success and mate selection. Regarding sex hormones, there are associations between sex-specific hormones and sexually dimorphic vocal traits; about body size, formant frequencies are more reliable predictors of human body size (...) than pitch/fundamental frequency; with regard to the physique, there is a possible but still controversial association between human voice and strength and combat power, while pitch is more often used as a signal of aggressive intent in conflict. Future research should consider demographic, cross-cultural, cognitive interaction, and emotional motivation influences, in order to more accurately assess the relationship between voice and physiology. Moreover, neurological studies were recommended to gain a deeper understanding of the evolutionary origins and adaptive functions of voice modulation. (shrink)

Mismatch negativity of event-related potentials is a biomarker reflecting the preattentional change detection under non-attentional conditions. This study was performed to explore whether high self-related information could elicit MMN in the visual channel, indicating the automatic processing of self-related information at the preattentional stage. Thirty-five participants were recruited and asked to list 25 city names including the birthplace. According to the difference of relevance reported from the participants, we divided names of the different cities into high, medium, and low self-related (...) information. Visual MMN was elicited by high self-related information but not by medium self-related information, with an occipital–temporal scalp distribution, indicating that, under non-attentional condition, high self-related information can be effectively processed automatically in the preattentional stage compared with low self-related information. These data provided new electrophysiological evidence for self-related information processing. (shrink)

本书包括《法学理论前沿与中国法学的发展》、《分工与秩序的关键展开》、《研究哈耶克宪政模式的几点关键性指出》等文章。.

This article examines the interplay between homophobia and nationalism by analyzing online comments on the ruling of legalizing same-sex marriage in Taiwan. Drawing on methods from critical discourse analysis, I focus on the framing of this ruling by members from a Chinese antigay community online. I show that they frame this ruling as (1) in opposition to public opinion, (2) promoting ‘Westernization’ and ‘Independence’, (3) seeking immorality and self-destruction. I find that within these frames, they evoke nationalist discourses that represent (...) supporters of this ruling as the ‘Other’ who attempt to split with China, thereby associating LGBT equality movements in China with this political threat. I argue that these nationalist discourses are used in a way that reinforces and legitimizes discourses of homophobia. (shrink)

This article examines the interplay between homophobia and nationalism by analyzing online comments on the ruling of legalizing same-sex marriage in Taiwan. Drawing on methods from critical discourse analysis, I focus on the framing of this ruling by members from a Chinese antigay community online. I show that they frame this ruling as (1) in opposition to public opinion, (2) promoting ‘Westernization’ and ‘Independence’, (3) seeking immorality and self-destruction. I find that within these frames, they evoke nationalist discourses that represent (...) supporters of this ruling as the ‘Other’ who attempt to split with China, thereby associating LGBT equality movements in China with this political threat. I argue that these nationalist discourses are used in a way that reinforces and legitimizes discourses of homophobia. (shrink)

This study investigated the role of cross-linguistic influence in L2 learners’ integration of a verb and a construction during online English sentence processing. In a self-paced reading task, L1-English speakers and Chinese-L1 learners of English read the English double-object and prepositional dative constructions with verbs whose Chinese translation equivalents are either compatible or incompatible with each dative form. When including only a subset of trials for which participants provided expected translations for the target sentences (i.e., translating the English prepositional dative (...) construction into a Chinese prepositional dative sentence and translating the English double-object construction into a Chinese double-object sentence), the effect of cross-linguistic influence emerged only in a certain type of verbs. When including all trials in the analysis, we found the effect of cross-linguistic influence for all verb types. These results provide some evidence that the cross-linguistic activation of verbs can influence verb-construction integration in L2 processing. The study highlights how bilingual co-activation of verbs extends beyond the lexical and structural levels to influence the integration of multiple sources of information. (shrink)

本书内容包括:张载及关学研究,涉及张载的礼学、易学、气学以及张载的思想特征等。曹南冥学术思想的研究,内容涉及南冥学的思想特征,曹南冥的理气观、社会观以及南冥与同时代的李退溪等人的比较研究等;儒学与东亚 文明的研究,内容涉及儒学的形上学等。.

Explore the influence mechanism of discrimination perception on higher vocational Students’ career exploration, it provides empirical evidence for promoting vocational college Students’ career exploration and career development. Using the questionnaire survey method, 893 higher vocational students from four higher vocational colleges in Jiangsu Province were investigated by using the Discrimination Perception Scale, the Core Self-Evaluation Scale, the Chinese version of the Acceptance and Action Questionnaire, the Chinese version of the Cognitive Fusion Questionnaire and the Career Exploration Scale. The data were (...) analyzed using SPSS26.0 and Amos23.0, and the results showed that discrimination perception was significantly negatively correlated with core self-evaluation, psychological flexibility and career exploration, core self-evaluation was significantly positively correlated with psychological flexibility and career exploration, and psychological flexibility was significantly positively correlated with career exploration ; Core self-evaluation and psychological flexibility mediated the effect between discrimination perception and career exploration with effect sizes of −0.054 and −0.061, respectively; Core self-evaluation and psychological flexibility mediated the chain effect between discrimination perception and career exploration of higher vocational students with effect sizes of −0.030. Therefore, discrimination perception not only directly influences career exploration of higher vocational students, but also indirectly influences career exploration of higher vocational students through the separate mediating effects of core self-evaluation and psychological flexibility and the chain mediating effects of core self-evaluation and psychological flexibility. Accordingly, the following suggestions are put forward, which should pay attention to the cultivation of core self-evaluation and psychological flexibility of higher vocational students, strengthen the teaching quality and improve the image of vocational colleges. (shrink)

With two eye movements tracking experiments, present study sought to establish whether predictability of target words facilitate characters processing in Chinese reading. Target Words embedded in sentences in both experiments were composed by 2 Chinese characters. Predictability of target words were manipulated in both experiments, beyond that, frequency of targets' first characters were manipulated in Experiment 1, frequency of targets' second characters were manipulated in Experiment 2. Pervasive predictability effects were observed on almost all of eye movement measures in both (...) experiments. It also yield reliable characters frequency effect in Experiment 1 & 2, on some measures. None reliable interaction effects of predictability and first character frequency were observed in Experiment 1, but predictability and second character frequency interactively impacted on some measures of eye movement. Theoretical implications of the data are discussed. (shrink)

本书用现代思维科学研究传统文化, 对先秦时代的思想进行深入的解读, 追踪其思路, 探究其规律, 显示了诸子研究的新视阈, 对于拓展和创新传统文化研究, 引导人们借鉴古代思维成果, 培养科学思维方式, 具有一定的参考价值.

Introduction: There is significant overlap in the type of structural language impairments exhibited by children with autism spectrum disorder and children with attention deficit hyperactivity disorder. This similarity suggests that the cognitive impairment contributing to the structural language deficits in ASD and ADHD may be shared. Previous studies have speculated that procedural memory deficits may be the shared cognitive impairment. The procedural deficit hypothesis argues that language deficits can be explained by differences in the neural structures underlying the procedural memory (...) network. This hypothesis is based on the premise that the neural structures comprising the procedural network support language learning. In this study, we aimed to test the PDH in children with ASD, ADHD, and typical development.Methods: One hundred and sixty-three participants : 91 with ASD, 26 with ADHD, and 46 with TD, completed standardized measures of cognitive and language ability as well as structural magnetic resonance imaging. We compared the structural language abilities, the neural structures underlying the procedural memory network, and the relationship between structural language and neural structure across diagnostic groups.Results: Our analyses revealed that while the structural language abilities differed across ASD, ADHD, and TD groups, the thickness, area, and volume of the structures supporting the procedural memory network were not significantly different between diagnostic groups. Also, several neural structures were associated with structural language abilities across diagnostic groups. Only two of these structures, the inferior frontal gyrus, and the left superior parietal gyrus, are known to be linked to the procedural memory network.Conclusions: The inferior frontal gyrus and the left superior parietal gyrus, have well-established roles in language learning independent of their role as part of the procedural memory system. Other structures such as the caudate and cerebellum, with critical roles in the procedural memory network, were not associated with structural language abilities across diagnostic groups. It is unclear whether the procedural memory network plays a fundamental role in language learning in ASD, ADHD, and TD. (shrink)

The coronavirus disease 2019 pandemic caused by severe acute respiratory syndrome coronavirus 2 is challenging the dental community to an unprecedented degree. Knowledge of the increased risk of infection in dental settings has been disseminated to the public and guidelines have been formulated to assist dental attendance decision-making. However, dental attendance behaviors incompatible with treatment need is not uncommon in clinical settings. Important gaps remain in the knowledge about how psychological factors are affecting dental attendance behaviors during the COVID-19 epidemic. (...) In this cross-sectional study, a questionnaire survey was performed during February and March 2020. A total of 342 and 294 dental patients who attended and avoided dental visits, respectively, were included. The participants were classified into four groups based on dental attendance behavior and emergent/urgent dental treatment need. Bivariate analysis was performed to investigate factors associated with dental attendance. Multivariable logistic regression based on principal component scores was performed to identify major psychological constructs associated with unnecessary dental avoidance and attendance. Among all the factors explored, inability to wear masks during dental treatment was most closely associated with the overall pattern of dental attendance among participants. Multivariable regression suggested that unnecessary dental avoidance was associated with perceived risk of infection in general and in dental settings, perceived impact of COVID-19 and dental problems on general health, and personal traits such as trust and anxiety. Unnecessary dental attendance was associated with optimism toward the epidemic and trust. Multidisciplinary efforts involving dental and medical professionals as well as psychologists are warranted to promote more widespread adoption, among the general public, of dental attendance behaviors compatible with dental treatment need during the COVID-19 epidemic. (shrink)

Zero-shot learning is dedicated to solving the classification problem of unseen categories, while generalized zero-shot learning aims to classify the samples selected from both seen classes and unseen classes, in which “seen” and “unseen” classes indicate whether they can be used in the training process, and if so, they indicate seen classes, and vice versa. Nowadays, with the promotion of deep learning technology, the performance of zero-shot learning has been greatly improved. Generalized zero-shot learning is a challenging topic that has (...) promising prospects in many realistic scenarios. Although the zero-shot learning task has made gratifying progress, there is still a strong deviation between seen classes and unseen classes in the existing methods. Recent methods focus on learning a unified semantic-aligned visual representation to transfer knowledge between two domains, while ignoring the intrinsic characteristics of visual features which are discriminative enough to be classified by itself. To solve the above problems, we propose a novel model that uses the discriminative information of visual features to optimize the generative module, in which the generative module is a dual generation network framework composed of conditional VAE and improved WGAN. Specifically, the model uses the discrimination information of visual features, according to the relevant semantic embedding, synthesizes the visual features of unseen categories by using the learned generator, and then trains the final softmax classifier by using the generated visual features, thus realizing the recognition of unseen categories. In addition, this paper also analyzes the effect of the additional classifiers with different structures on the transmission of discriminative information. We have conducted a lot of experiments on six commonly used benchmark datasets. The experimental results show that our model outperforms several state-of-the-art methods for both traditional as well as generalized zero-shot learning. (shrink)

Many studies concerning deviant innovation behavior mainly focus on the influence of personality differences or leadership styles, and there is a lack of attention given to internal cognitive factors related to actors. Therefore, the purpose of this paper is to examine the internal mechanism of perceived support for innovation on deviant innovation behavior. A two-wave study was conducted among 393 knowledge workers from 10 knowledge-intensive enterprises in the People's Republic of China. Model 4 and Model 14 from SPSS macro PROCESS (...) are used to test the mediating effect of innovation commitment and the moderating effect of threatened self-identity, respectively. The findings suggest that perceived support for innovation can significantly predict deviant innovation behavior; innovation commitment fully mediates the relationship between perceived support for innovation and deviant innovation behavior; public threat to self-identity plays a moderating role in the relationship between innovation commitment and deviant innovation behavior; and public threat to self-identity moderates the mediating effect of innovation commitment on perceived support for innovation and deviant innovation behavior. This study enriches the research on antecedent variables of deviant innovation behavior, and highlights the important role of situational factors on the whole mechanism. (shrink)

Job-search is considered as a developmental task for college students to move from campus to workplace. Based on the self-determination theory, 859 Chinese college students were selected as the study sample and hierarchical regression analysis was used to explore the effects of perseverance per severance of effort and consistency of interest on job-search intensity and clarity. The survey showed that the perseverance of effort has a significant positive effect on the job-search intensity, while it has no significant positive effect on (...) job-search clarity. Consistency of interest has a significant negative effect on job-search intensity and a significant positive effect on job-search clarity. Theoretical and practical implications are discussed and the directions for future research are outlined in this study. (shrink)

Career planning and career decision are important tasks for college students. The process may be affected by career stress, career exploration, and future work self, with some students facing career indecision. Combining both construction career and proactive motivation model, this study investigated the relationships between career stress, career exploration, future work self, career planning and career indecision among 1,012 Chinese college students using the Structure equation model to test the proposed mediation model. Results show that career stress negatively predicts career (...) planning, while career exploration positively predicts career planning. The mediating role of future work self has on career stress and career exploration's effects on both career planning and career indecision was verified. Moreover, the study also found future work self's positive effects on both career planning and career indecision in Chinese college students. Finally, the study's theoretical and practical significance and implications are discussed. (shrink)