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)

Vaccine is one of the most effective means to deal with the COVID-19 pandemic in many countries, but vaccine hesitancy has been always widespread among people due to individual differences in access to vaccine information. This research aims to empirically investigate the relationship between media use preference, knowledge level, risk perception and willingness to vaccinate among Chinese residents. A cross-sectional survey of a Chinese sample was carried out to explore factors that influence the COVID-19 vaccination intention of Chinese residents. The (...) empirical results show that the knowledge level and risk perception of Chinese residents positively contribute to vaccination intention. People with video-usage preference have lower levels of knowledge about the COVID-19 vaccine than those with text-usage preference. People’s risk perception of the COVID-19 pandemic is not influenced by their media use preference or knowledge level, as COVID-19 is a global pandemic and a significant social risk. The current study yields health-related implications for the role of media use preference in vaccination intention. (shrink)

If the Past Hypothesis underlies the arrows of time, what is the status of the Past Hypothesis? In this paper, I examine the role of the Past Hypothesis in the Boltzmannian account and defend the view that the Past Hypothesis is a candidate fundamental law of nature. Such a view is known to be compatible with Humeanism about laws, but as I argue it is also supported by a minimal non-Humean "governing'' view. Some worries arise from the non-dynamical and time-dependent (...) character of the Past Hypothesis as a boundary condition, the intrinsic vagueness in its specification, and the nature of the initial probability distribution. I show that these worries do not have much force, and in any case they become less relevant in a new quantum framework for analyzing time's arrows---the Wentaculus. Hence, the view that the Past Hypothesis is a candidate fundamental law should be more widely accepted than it is now. (shrink)

Teacher's emotions have been shown to be highly important in the quality and effectiveness of teaching and learning. There is a recognized need to examine the essential role of teacher's emotions in students' academic achievement. However, the influence of teacher's displays of emotions on students' outcomes in small-group interaction activities, especially in the online environment, has received little attention in prior research. The aim of the present study was to explore the relationship between teacher's different emotional displays and students' perceptions (...) of the teacher's competence, as well as students' collaborative feelings and productivity in online small-group discussions. Using a three-level between-subjects design, 74 participants were randomly divided into four-member groups comprising a teacher and three other participants. All the groups were asked to discuss an open-ended realistic problem using online software, during which the teacher's display of emotions varied. The participants' self-reported questionnaire data and productivity were measured to compare the participants who were exposed to different emotional displays. As expected, the results showed that the participants who received the teacher's positive emotional display reported that they experienced higher levels of pleasure during the task. However, in contrast to our expectations, those under the negative emotional display condition showed a significantly higher level of productivity in the group task. In addition, compared to emotional display, the participants' perceptions of the teacher's competence were rated significantly higher under the neutral condition, and they reported higher levels of collaborative satisfaction and greater willingness to continue collaborating with their group. The findings have the potential benefit of informing educational practice on whether teachers should display their emotions in a small-group discussion or how they should display emotions following adjustment for the relative aim of the teaching activities. (shrink)

Transient global amnesia is a benign memory disorder with etiologies that have been debated for a long time. The prevalence of stressful events before a TGA attack makes it hard to overlook these precipitating factors, given that stress has the potential to organically effect the brain. Cortical spreading depression was proposed as a possible cause decades ago. Being a regional phenomenon, CSD seems to affect every aspect of the micro-mechanism in maintaining the homeostasis of the central nervous system. Corresponding evidence (...) regarding hemodynamic and morphological changes from TGA and CSD have been accumulated separately, but the resemblance between the two has not been systematically explored so far, which is surprising especially considering that CSD had been confirmed to cause secondary damage in the human brain. Thus, by deeply delving into the anatomic and electrophysiological properties of the CNS, the CSD-TGA model may render insights into the basic pathophysiology behind the façade of the enigmatic clinical presentation. (shrink)

The Great Divide in metaphysical debates about laws of nature is between Humeans, who think that laws merely describe the distribution of matter, and non-Humeans, who think that laws govern it. The metaphysics can place demands on the proper formulations of physical theories. It is sometimes assumed that the governing view requires a fundamental / intrinsic direction of time: to govern, laws must be dynamical, producing later states of the world from earlier ones, in accord with the fundamental direction of (...) time in the universe. In this paper, we propose a minimal primitivism about laws of nature (MinP) according to which there is no such requirement. On our view, laws govern by constraining the physical possibilities. Our view captures the essence of the governing view without taking on extraneous commitments about the direction of time or dynamic production. Moreover, as a version of primitivism, our view requires no reduction / analysis of laws in terms of universals, powers, or dispositions. Our view accommodates several potential candidates for fundamental laws, including the principle of least action, the Past Hypothesis, the Einstein equation of general relativity, and even controversial examples found in the Wheeler-Feynman theory of electrodynamics and retrocausal theories of quantum mechanics. By understanding governing as constraining, non-Humeans who accept MinP have the same freedom to contemplate a wide variety of candidate fundamental laws as Humeans do. (shrink)

Supply chain financing guaranteed by third-party logistics firms is an effective way to solve the financing difficulties of small and medium-sized enterprises. Studies have explored factors that affect the willingness of supply chain financial credit providers under guarantee of 3PL firms. However, whether the scale of 3PL firms will affect the bank’s credit decision has not been studied, as well as the neural processing of credit decisions. To clarify these issues, this study extracted behavioral and event-related potentials data when participants (...) performed a selection task of judging whether to grant credit to guaranteed financing-seeking enterprises according to the large or small scale of the 3PL guaranteeing firms. The behavioral results showed that under the condition of a large-scale 3PL guaranteeing firm, the willingness to provide credit to SMEs was higher than that under the condition of a small-scale 3PL guaranteeing firm. This finding indicates there was credit scale discrimination against 3PL guaranteeing firms in supply chain finance. The ERP results showed that compared with the condition of a large-scale 3PL guaranteeing firm, a greater N2 amplitude was induced under the condition of a small-scale 3PL guaranteeing firm, which indicated that credit decision makers experienced greater perceived risk and more decision-making conflict. In contrast, a larger LPP amplitude was detected under the condition of a large-scale 3PL guaranteeing firm, which indicated that large-scale 3PL guaranteeing firms received more positive comments and more positive emotions from credit decision makers than small-scale 3PL guaranteeing firms. Based on these results, this study reveals the cognition process of credit decision makers regarding the impact of the 3PL guaranteeing firm scale on the willingness to provide credit in supply chain finance and explains the theory of credit scale discrimination from the perspective of decision neuroscience. (shrink)

In this study, we examine how top management teams' foreign experience affects firms' green innovation performance and what role environmental regulation plays in their association. Using a large data set on firms' green patents and foreign work or education experience of top management teams from China, we find robust evidence that firms whose top management team members have foreign experience achieve significantly more green patents, and this positive relationship is more pronounced for firms subject to strong environmental regulation. Our findings (...) indicate that via enhancing firms' green innovation performance, top management teams' foreign experience has a positive corporate governance effect on advancing sustainable social development, and environmental regulation is helpful to promote this effect. (shrink)

In this paper, I characterize and elaborate on the “Wentaculus” theory, a new approach to time’s arrow in a quantum universe that offers a unified solution to the problems of what gives rise to the arrow of time and what the ontology of quantum mechanics is.

In their forthcoming article, ‘What makes a medical intervention invasive?’ De Marco, Simons, and colleagues explore the meaning and usage of the term ‘invasive’ in medical contexts. They describe a ‘Standard Account’, drawn from dictionary definitions, which defines invasiveness as ‘incision of the skin or insertion of an object into the body’. They then highlight cases wherein invasiveness is employed in a manner that is inconsistent with this account (eg, in describing psychotherapy) to argue that the term invasiveness is often (...) used to explicitly or implicitly reference interventions that do not fall under the standard account. The authors offer an alternative ‘schematic’ definition of invasiveness, whereby medical interventions entail an underlying context-independent property of ‘basic invasiveness’ and may be understood both relative to each other and to a context-specific threshold of what is ‘invasive’. 1 We propose that the meaning of terms such as ‘invasiveness’ is necessarily heterogeneous,... (shrink)

Di 1 bian. Kongzi si xiang ji lun yu -- di 2 bian. Mengzi si xiang ji Meng Xun tong yi -- di 3 bian. Gaozi si xiang -- di 4 bian. Ming li -- di 5 bian. Jiao yu xiu yang Wen hua.

Drawing on the core values of western civilization, the author refines the counterparts in Chinese civilization, summarized as four core principles: duty before freedom, obedience before rights, community before individual, and harmony before conflict. Focusing on guoxue or Sinology as the basis of his approach, the author provides detailed explanations of traditional Chinese values. Recent scholars have addressed the concept of guoxue since the modern age, sorting through it and piecing it together, which has produced an extremely abundant range of (...) information. However, given that the concepts and theories involved have been left largely unanalyzed, this book develops a theoretical treatment of them in several important respects. First, it analyzes the mindset of guoxue, examining the dominant ideas and values of the era from which the term "guoxue" arose, focusing on its connection to early changes and trends in society and culture, and distinguishing three key phases of development. Past scholars mainly had in mind the range of objects studied in guoxue when defining it, and what this book underscores is the meaning of guoxue as a modern body of research. Secondly, it assesses several phases in the modern evolution of the body of guoxue research from the beginning to the end of the 20th century, id est, ending with the later phase of the National Heritage movement. Third and lastly, the book explores the various main modes of modern guoxue, which correspond step by step with the evolutionary phases of guoxue research. (shrink)

If a benevolent and all-powerful God exists, how can there be so much suffering? Could God have created a better world? Or is evil the price we pay for freedom of the will?

In the contemporary epistemological literature, peer disagreement is often taken to be an instance of a more general phenomenon of “higher-order evidence.” Correspondingly, its epistemic significance is often thought to turn on the epistemic significance of higher-order evidence in general. This chapter attempts to evaluate this claim, and in doing so to clarify some points of unclarity in the current literature – both about what it is for evidence to be “higher-order,” and about the relationship between disagreement and higher-order evidence. (...) We will begin by considering some candidate definitions of “higher-order evidence,” and offering our own definition that attempts to capture the phenomenon of interest. We will then consider, in light of this definition, whether disagreement and its epistemic significance are best-understood as a kind of higher-order evidence. We’ll argue that although peer disagreement can be epistemically significant qua higher-order evidence, this role doesn’t exhaust its significance, and that it can also serve as straightforward first-order evidence. Finally, we’ll suggest that inattention to this latter point has made broadly conciliatory views about peer disagreement seem somewhat easier to resist than they in fact are. (shrink)

Human behavior depends on the ability to effectively introspect about our performance. For simple perceptual decisions, this introspective or metacognitive ability varies substantially across individuals and is correlated with the structure of focal areas in prefrontal cortex. This raises the possibility that the ability to introspect about different perceptual decisions might be mediated by a common cognitive process. To test this hypothesis, we examined whether inter-individual differences in metacognitive ability were correlated across two different perceptual tasks where individuals made judgments (...) about different and unrelated visual stimulus properties. We found that inter-individual differences were strongly correlated between the two tasks for metacognitive ability but not objective performance. Such stability of an individual’s metacognitive ability across different perceptual tasks indicates a general mechanism supporting metacognition independent of the specific task. (shrink)

Weyl's tile argument purports to show that there are no natural distance functions in atomistic space that approximate Euclidean geometry. I advance a response to this argument that relies on a new account of distance in atomistic space, called "the mixed account," according to which local distances are primitive and other distances are derived from them. Under this account, atomistic space can approximate Euclidean space (and continuous space in general) very well. To motivate this account as a genuine solution to (...) Weyl's tile argument, I argue that this account is no less natural than the standard account of distance in continuous space. I also argue that the mixed account has distinctive advantages over Forrest's (1995) account in response to Weyl's tile argument, which can be considered as a restricted version of the mixed account. (shrink)

In The Humanist Spirit of Daoism, Chen Guying presents a concise overview of his understanding of the meaning and significance of Daoist philosophy. Chen is a leading contemporary Chinese thinker and spokesperson for a new Daoist approach to existential and socio-political issues. He was born in mainland China in 1935, but after having resettled to Taiwan, he received his education there and was a student activist in the 1960s. He became famous in the Chinese-speaking world with his writings (...) on Nietzsche, Laozi and Zhuangzi. At present he is a Professor at Peking University. This volume collects representative essays from the past 25 years which not only outline Chen's interpretation of Daoism as a deeply humanist way of thinking and living, but also show how he employs this philosophy in a critique of totalitarianism and neo-imperialism. (shrink)

China is currently afflicted by enormous environmental problems. This book, drawing on ancient and modern Chinese environmental thinking, considers what it is that makes an environment a desirable place for living. The book emphasises ideas of beauty, and discusses how these ideas can be applied in natural, agricultural and urban environments in order to produce desirable environments. The book argues that environment is both a product of nature and of human beings, and as such is potentially alterable by culture. The (...) book explores the three aspects of environmental beauty whereby such alteration might be beneficially made: integrated and holistic; ecological and man-made; and authentic and everyday. (shrink)

Guiding you through the topics that shape aesthetics, this introduction explores the truth, meaning, taste, aesthetic merit and the role of perception. Each chapter offers a wealth of examples from Asia, including Sonny Liew's The Art of Charlie Chan Hock Chye, Tan Tai Yong, Kueh Appreciation Day and dragon kiln pottery. They deal with controversies and address central questions, such as: When are artworks considered dangerous? Why does Socrates recommend the banishment of the poets? What are the problems and challenges (...) posed by forgery? Here is a creative and accessible introduction that inspires a love for art and aesthetics. (shrink)

荀子思想以美學始，以法哲學終。不論是美學或法哲學，其思想的精髓皆是「類」。 荀子是先秦儒家之集大成者，唐宋之後飽受誤解，地位一落千丈。本書希望讓荀子思想的精華重見天日。全書共分三部分，包括「類的自覺」、「類的本質」、「類的生活」，每部分含三章，共九章，以「類」的概念貫串各章， 分別探討荀子與儒家的宗教性問題、荀子與《易傳》、《中庸》的系譜關係、荀子思想中的性惡說、公共理性與公共感性的相關問題，以及禮、樂、法作為「類的生活」如何實現荀子的王制理想。並運用黑格爾──馬克思學派的 美學、維柯與赫德的民族詩學的思想資源，從中西匯通的美學語境彰顯荀子思想的精華。.

Physical laws are strikingly simple, although there is no a priori reason they must be so. I propose that nomic realists of all types (Humeans and non-Humeans) should accept that simplicity is a fundamental epistemic guide for discovering and evaluating candidate physical laws. This principle of simplicity clarifies and addresses several problems of nomic realism and simplicity. A consequence is that the oft-cited epistemic advantage of Humeanism over non-Humeanism disappears, undercutting an influential epistemological argument for Humeanism. Moreover, simplicity is shown (...) to be more tightly connected to lawhood than to mere truth. (shrink)

Mystical religious experiences typically purport to engage with the transcendent and often claim to involve encounters with spiritual entities or a detachment from the material world. Daoism diverges from this paradigm. This paper examines Daoist mystical experiences of bodily transformations and explores their epistemological implications. Specifically, we defend the justificatory power of Daoist somatic experiences against the disanalogy objection. The disanalogy objection posits that mystical experiences, in contrast to sense perceptions, are not socially verifiable and thereby lack prima facie epistemic (...) value. We argue that some Daoist mystical bodily states, being essentially spatiotemporal, are exempt from this challenge. This leads to a broader understanding of mysticism and offers a partial resolution to the disanalogy objection. (shrink)

This book focuses on "doing Chinese philosophy", the concept of which is a derivative form of Ludwig Wittgenstein's expression "doing philosophy". On the one hand, its approach differs from the traditional philosophical study method, which tends to discuss rather than do; on the other, it focuses on the unique features of Chinese philosophy. The concept of "Chinese philosophy" combines classical philosophy and contemporary philosophy. Whether classical Chinese philosophy still holds power depends on its ability to compete with contemporary philosophies (from (...) the West, or ideology). At the very least, it has to convincingly show that classical thought has a unique role in interpreting and shaping the function of modern spiritual culture. Providing insights into China's excellent philosophical ideas, this book will appeal to all readers who have a basic understanding of philosophy and are interested in Chinese philosophical thought. It not only explains the author's proposal for studying Chinese philosophy in terms of methodology, but also answers the question of how classic Chinese works should influence other cultures. (shrink)

全国教育科学“八五”规划国家教委级重点课题研究成果得到全国教育科学规划领导小组、山西省教育委员会、山西师范大学、语文报社的资助.