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)

Objective: This meta-analysis evaluated the efficacy of acupuncture in improving cognitive impairment of post-stroke patients.Design: Randomized controlled trials investigating the effects of acupuncture compared with no treatment or sham acupuncture on post-stroke cognitive impairment before December 2019 were identified from databases. The literature searching and data extracting were independently performed by two investigators. Study quality was assessed using the Cochrane Handbook for Systematic Reviews of Interventions. Meta-analyses were performed for the eligible RCTs with Revman 5.3 software.Results: Thirty-seven RCTs were included (...) in this meta-analysis. Merged Random-effects estimates of the gain of MMSE or MoCA were calculated for the comparison of acupuncture with no acupuncture or sham acupuncture. Following 2–8 weeks of intervention with acupuncture, pooled results demonstrated significant effects of acupuncture in improving PSCI assessed by MMSE or MoCA.Conclusion: The results suggest that acupuncture was effective in improving PSCI and supported the needs of more rigorous design with large-scale randomized clinical trials to determine its therapeutic benefits. (shrink)

本书主要内容包括:自我问题的由来及其同一性、科学思维与主体的实践精神、个人自我与意志、“意志”的必然性及其分化、个人意志及其虚无主义的价值取向等。.

Ben shu jie shao le liang shu ming xian sheng shi shang ge shi ji de zhong guo wen hua ming ren zhi yi, Shi 20 shi ji xin ru jia de kai chuang zhe, Shi si xiang jia, Zhe xue jia, Jiao yu jia, You shi po you ying xiang de she hui huo dong jia. You qi ta de du te de si xiang he xue shi, Ta de te li du xing de kan ke ren sheng (...) jing li, Yi bei zi jian chi jiang zhen hua, Shi bu tong xun chang de, Ye shi ruo gan tong shi dai de zhi ming ren shi suo bu ke qi ji de. (shrink)

While it is widely believed that bribery is ubiquitous among Asian firms, few studies have offered systematic evidence of such activities, and the dynamics of bribery in Asian firms have not been well understood. The research reported here used World Business Environment Survey data to examine some distinct characteristics of bribery in Asian firms and to empirically test 10 hypotheses on determinants of bribery. We find that firm characteristics such as firm size, growth rate, and corporate governance are important determinants (...) of bribery activities at the firm level, and that Asian firms are more likely to bribe when faced with fierce market competition, corrupted court systems, convoluted licensing requirements, nontransparent interpretation of laws and regulations, inefficient government service delivery, and high taxes. (shrink)

Lun Xun's collected anti-Confucianist writings.

本书共分为梁漱溟致有关人士 (1949年以前); 梁漱溟致政界人士及有关机构; 梁漱溟致有关人士 (1949年以后); 梁漱溟致师友; 有关人士致梁漱溟; 师友致和梁漱溟; 家书几部分, 其主要内容包括: 致蔡元培; 致胡适等.

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)

美學大師蔣勳用文字，在時間裡的俯仰自得，找回東方最美的事物 東方美學即將再崛起，我們都要重新做好東方的文化功課 ★藝術、自然、摯友，蔣勳談東方美學，談美麗心事 ★精采收錄蔣勳水墨油畫創作，以及東方經典美術作品 ★天地、隔水、錦眉、畫心，裝幀再現長卷的荒涼與繁華 東方美學其實是生命的領悟， 領悟能夠永續，才是來日方長，領悟能夠傳承，才是天長地久。 東方美學是在漫長的歲月裡領悟了時間的意義， 領悟了生命是一個圓，周而復始。 ——蔣勳 他在文人山水畫思考時間的過去與未來，他在古典詩詞中找回不遙遠的傳唱歌聲，他在蟲痕鳥跡獸足之中看到天地大美，他在縱谷春秋之中聆聽長卷跋尾餘音裊裊。美學大師蔣勳重新思考東方美學的特殊意義，在連續不斷的心的 收藏印記中，回歸自然、溫文爾雅，在可有也可無之間，綻放最美麗的光亮。 留白、長卷、水墨、跋尾等東方美學元素，在這個全球化的時代靈光乍現，卻也內斂含蓄。也許是時候回頭省思屬於這個時代的東方美學。東方美學若要重新崛起，我們都應該從頭開始，重新做好自己的功課，迎接屬於東方的文 藝復興。.

本书围绕《论语》一书,梁漱溟从自己的理解出发,把儒家思想解释为十三个方面:乐、讷言敏行、看自己、看当下、反宗教、不迁怒不贰过、天命等。同时,还结合中国现时的思想及西方思想,谈了新时期对儒家思想的再审视 、再理解。.

本书论述了宋代哲学的本质特征,并对各个流派及其代表人物的哲学体系进行了具体剖析。.