In response to numerous recent cases involving materially misstated financial information arising from fraudulent financial reporting, companies, auditors, and academics have increased their focus on strengthening internal controls as a means of deterring such unethical behaviors. However, prior research suggests that stronger controls may actually exacerbate the very opportunistic behavior the controls are intended to curb. The current study investigates whether the efficacy of an implemented control is conditioned on not only the strength of the control, but also on how (...) the firm frames the purpose for implementing the control. A monitoring purpose frames controls as reducing managers’ opportunities to engage in self-interested behavior, while a coordinating purpose frames controls as facilitating coordination between the firm and its managers. We posit that the efficacy of stronger controls to reduce unethical fraudulent reporting depends on the control frame. Using an experiment, this study investigates the interactive effect of control strength and control frame on managers’ fraudulent reporting decisions. As predicted, our results show that when controls are framed for monitoring purposes, stronger controls result in less fraudulent reporting than weaker controls. Conversely, when controls are framed for coordinating purposes, stronger controls result in more fraudulent reporting than weaker controls. Our results suggest that an inconsistency between the firm’s choice of the control strength and the control frame reduces the efficacy of the implemented control to curb unethical reporting behaviors. Furthermore, supplemental analysis shows that managers’ rationalization helps explain the interactive effect of control strength and communicated control purpose on fraudulent reporting. (shrink)

BackgroundMedical disputes, medical disturbances, verbal and physical violence against physicians, and burnout have reached epidemic levels. They may negatively impact both physicians and the healthcare system. The experience of medical disputes, medical disturbances, verbal, and physical violence, and burnout and the correlates in physicians working in public hospitals in China needed to be investigated.MethodsA nationwide cross-sectional survey study was conducted between 18 and 31 March 2019. An anonymous online questionnaire was administered. The questionnaire included the 22-item Maslach Burnout Inventory-Human Services (...) Survey. We also collected data on demographic and job-related factors, as well as physicians’ experiences of medical disputes, medical disturbances, verbal and physical violence from patients and the patients’ family members.FindingsIn total, 22,213 physicians from 144 tertiary public hospitals in all of China’s 31 provinces completed the survey. The overall burnout rate among the surveyed physicians was 31.28%. Moreover, 33.48% of physicians experienced disputes, 20.86% experienced disturbances, 48.52% experienced verbal violence, and 5.84% experienced physical violence in the past 12 months. Factors found to be significantly associated with burnout included younger age, being divorced or widowed, having a lower educational background, working in internal medicine departments, longer working hours per day, working in general hospitals, being in East China, as well as having experienced disputes, disturbances, and physical and verbal violence.InterpretationClose to a third of the Chinese doctors working in the tertiary hospitals reportedly experienced burnout, and the problem is related to the unsafe working environment caused by the worsening doctor-patient relationship. (shrink)

ObjectiveTo survey the prevalence of burnout in a national sample of endocrinologists in China and to examine its correlates, with a special focus on gender differences.MethodsAn anonymous online survey was conducted among endocrinologists in 31 provincial government-owned “People’s Hospitals” of each province in mainland China. Demographic and work-related factors were collected from participants. The Maslach Burnout Inventory-Human Services Survey was used to assess burnout, including emotional exhaustion, depersonalization, and reduced personal accomplishment.ResultsA total of 711 endocrinologists completed the survey. Burnout was (...) reported by 32.8% of the participants. There were no significant gender differences in the overall prevalence of burnout or EE, DP, and PA. A multi-level linear regression revealed: In male participants, PA was significantly associated with age, DP was inversely associated with age, EE was significantly associated with shorter sleep duration, and longer work hours. In females, PA was significantly associated with age, EE and DP were both significantly associated with shorter sleep duration. EE and DP were also associated with work hours.ConclusionNearly one-third of endocrinologists in China experienced burnout. Although there were no significant gender differences in the prevalence of overall burnout or EE, DP, and PA scores, male and female participants differed in factors associated with EE, DP, and PA. Interventions need to be tailored to target different aspects in male and female endocrinologists and target different subgroups. (shrink)

Ongoing electroencephalography signals are recorded as a mixture of stimulus-elicited EEG, spontaneous EEG and noises, which poses a huge challenge to current data analyzing techniques, especially when different groups of participants are expected to have common or highly correlated brain activities and some individual dynamics. In this study, we proposed a data-driven shared and unshared feature extraction framework based on nonnegative and coupled tensor factorization, which aims to conduct group-level analysis for the EEG signals from major depression disorder patients and (...) healthy controls when freely listening to music. Constrained tensor factorization not only preserves the multilinear structure of the data, but also considers the common and individual components between the data. The proposed framework, combined with music information retrieval, correlation analysis, and hierarchical clustering, facilitated the simultaneous extraction of shared and unshared spatio-temporal-spectral feature patterns between/in MDD and HC groups. Finally, we obtained two shared feature patterns between MDD and HC groups, and obtained totally three individual feature patterns from HC and MDD groups. The results showed that the MDD and HC groups triggered similar brain dynamics when listening to music, but at the same time, MDD patients also brought some changes in brain oscillatory network characteristics along with music perception. These changes may provide some basis for the clinical diagnosis and the treatment of MDD patients. (shrink)

本书汇集了二十余篇论文,包括《论马克思哲学的当代性》、《马克思哲学与当代世界》、《马克思的哲学革命与全部形而上学的终结》等。.

In the eighth century, Wu Jing selected exchanges between Emperor Taizong and his ministers that he deemed key to good governance. This collection of dialogues has been used for the education of emperors, political elites and general readers ever since, and is a standard reference work in East Asian political thought. Consisting of ten volumes, subdivided into forty topics, The Essentials of Governance addresses core themes of Chinese thinking about the politics of power, from the body politic, presenting and (...) receiving criticism, recruitment, the education of the imperial clan, political virtues and vices, to cultural policy, agriculture, law, taxation, border policy, and how to avoid disaster and dynastic fall. Presented with introductory commentary that offers insights into its historical context and global reception, this accessible and reliable translation brings together ten scholars of Chinese intellectual history to offer a nuanced edition that preserves the organisation, tone and flow of the original. (shrink)

Based on the perspective of the regional innovation system, this study constructs an analytical framework for the influence of government R&D funding on regional innovation quality and uses 283 Chinese cities as research samples to empirically test the influence of government R&D funding methods such as subsidies and tax preferences on regional innovation quality by the spatial Durbin model. According to the study, China’s regional innovation quality has a positive spatial correlation. Subsidies can improve regional innovation quality, which is mainly (...) realized by increasing the input of innovation resources from local direct innovation subjects, attracting the inflow of innovation resources from neighboring areas, and increasing the innovation support from local indirect innovation subjects. Besides, spatial competition for subsidies makes it beneficial to improve the regional innovation quality in neighboring regions, while the promotion effect of tax preferences is not significant. When considering the heterogeneity of the city location and administrative hierarchy, it shows that the government R&D funding cannot improve the innovation quality of the Eastern cities and higher-administrative-hierarchy cities, while it can improve that of the Middle and Western cities and general-administrative-hierarchy cities. Furthermore, government R&D funding widens the gap of regional innovation quality, which may be related to the existing “insufficient intervention” and “excessive intervention” of government R&D funding. This study provides insights into the implementation of R&D funding by the government to promote the development of regional innovation quality. (shrink)

Within the same pathogen-stress framework as proposed by Fincher & Thornhill (F&T), we argue further that pathogen stress promotes matrilocal rather than patrilocal family ties which, in turn, slow down the process of modernity; and that pathogen stress promotes social learning or copying, including the adoption of foreign religions.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 2, Page 323-345, April 2022.

The paper attends to the increasingly heated debate on the local, the global versus the glocal approaches in transcultural brand communication with an examination of how Disneyland performs emotional branding on social media across US to Hong Kong and Shanghai. Integrating insights from brand communication with linguistics, the present study develops a framework to examine how Disneyland builds emotional attachment of the public to the brand via brand personality appeals and use of interactional features. It is found that on a (...) global-local continuum, brand personality traits exhibit strong globalization propensity whereas interactional features demonstrate strong localization tendency in Hong Kong and Shanghai. Variations also exist in the means of emotional branding between Hong Kong and Shanghai. Finally, the paper provides an account for the differences between Hong Kong and Shanghai and concludes that neither the local approach nor the global approach but the glocal approach can tackle the challenge of transcultural brand communication and that future studies in this area should be oriented further to uncovering the global-local nexus in the process. (shrink)

As an emerging language variant, practitioners have extensively used Internet slang in advertising and other communication activities. However, its unique characteristics that differ from standard language have yet to be explored. Drawing upon interdisciplinary theories on schema and communication styles, this research makes the first attempt to conceptualize and measure these characteristics by introducing a new multi-dimensional construct, “Internet slang style,” in the marketing context. It develops and validates a new scale to measure Internet slang style along the dimensions of (...) amiability, overtness, candor, and harshness through a series of in-depth interviews, two surveys, and one experiment with consumers. In addition, this research investigates the impact of Internet slang styles on brand personality and brand attitude. The results indicate that different Internet slang style dimensions positively correspond to different brand personality dimensions but exert no influence on brand attitude. Practically, the scale provides an easy-to-use instrument to evaluate Internet slang styles from a consumer perspective to help companies appropriately employ Internet slang in marketing communication activities. (shrink)

Creativity is so important for social and technological development that people are eager to find an easy way to enhance it. Previous studies have shown that mindfulness has significant effects on positive affect, working memory capacity, cognitive flexibility and many other aspects, which are the key to promoting creativity. However, there are few studies on the relationship between mindfulness and creativity. The mechanism between mindfulness and creativity is still uncertain. Meditation is an important method of mindfulness training, but for most (...) people who do not have the basic training, it’s difficult to master how to get into a state of mindfulness. Animation has been shown by many studies to help improve cognition and is often used as a guiding tool. Using animation as the guiding carrier of meditation is more convenient and easier to accept. Therefore, this study adopted the intervention method of animation-guided meditation, aiming to explore: the effect of animation-guided meditation on enhancing creativity; the role of flow and emotion in the influence of mindfulness on creativity. We advertised recruitment through the internal network of a creative industrial park, and the final 95 eligible participants were divided into two groups: animation and audio guided meditation. The animation group was given an animated meditation intervention, and the audio group was given an audio meditation intervention, both interventions were performed 3 times a week and last for 8 weeks. Results: Animation-guided meditation significantly increased participants’ mindfulness and creativity levels; Significantly reduced their cognitive load compared to audio-guided meditation. Mindfulness has a significant direct effect on creativity, and significant indirect effects on creativity; Flow and PA act as the mediating variable. Conclusion: Mindfulness, flow, and PA all helped to improve the subjects’ work creativity. In addition to the direct positive impact of mindfulness on creativity, mindfulness can also have an indirect positive impact on creativity through flow and PA. Compared with audio, animation can significantly reduce cognitive load and help improve users’ cognitive ability, which is more suitable for the guidance materials of mindfulness meditation to enhance the effect of meditation. (shrink)

Electroacupuncture (EA) and electroconvulsive therapy (ECT) are often used in the management of schizophrenia. This study sought to determine whether additional EA and ECT could augment antipsychotic response and reduce related side effects. In this retrospective controlled study, 287 hospitalized schizophrenic patients who received antipsychotics (controls, n = 50) alone or combined with EA (n = 101), ECT (n = 55) or both (EA+ECT, n = 81) were identified. EA and ECT were conducted for 5 and 3 sessions per week, (...) respectively, with a maximum of 12 sessions for ECT during hospitalization. The Scale for the Assessment of Positive Symptoms (SAPS) and Scale for the Assessment of Negative Symptoms (SANS) were used to assess the severity of psychotic symptoms. Clinical response on SAPS and SANS, weight gain, and adverse events were compared. Survival analysis revealed that the ECT and EA+ECT groups had markedly greater clinical response rate than controls on SAPS [72.7% and 90.1% vs. 64.0%; relative risk (RR), 1.974 and 2.628, respectively, P ≤ 0.004] and on SANS (67.3% and 70.4% vs. 42.0%; RR, 1.951 and 2.009, respectively, P ≤ 0.015). A significantly greater response rate on SANS than controls was also observed in the EA group (64.4% versus 42.0%; RR = 1.938, P = 0.008). EA-containing regimens remarkably reduced weight gain and incidences of headache, insomnia, dry mouth, and electrocardiographic abnormalities. These results suggest that EA and ECT can serve as additional treatment for enhancing antipsychotic response and reduce the side effects in hospitalized patients with schizophrenia. (shrink)

This research adopted the unified theory of acceptance and use of technology to emphasize the use of the PX Pay mobile payment app for PX Mart, the most popular supermarket in Taiwan, and examine the degree of involvement as a moderator. The influence of factors related to PX Mart’s target customer groups on their shopping intentions and usage behaviors were discussed, with subsequent benefits and optimization directions. This study indicated the following results. First, performance expectations, ease-of-use expectations, and social impact (...) enhance consumers’ behavioral intention and behavioral intention significantly influence usage behavior. Second, gender has no significant moderating effect on the proposed model. Third, age has a moderating effect from performance expectations and ease-of-use expectations, social influence on behavioral intention. Fourth, use is more significantly affected by perceived stakeholders for customers over age 50 than for those age 30–39. Fifth, the degree of involvement significantly affects the relationship between behavioral intention and usage behavior in terms of social influence and facilitating conditions effects. Finally, we provided academic and practical implications and make contributions to both the online payment industry and academia. (shrink)

Loving-kindness meditation was first practiced by Buddhists and then developed by clinical psychologist. Previous studies on LKM have mainly focused on the impact of real person-guided meditation on depression, anxiety, and other negative psychology. During the COVID-19 pandemic, this study explored the effect and mechanism of media-guided LKM on the improvement of social presence, mindfulness, spirituality, and subjective wellbeing. From the viewpoint of positive psychology, this study compared the different media effects of animated pedagogical agent -guided LKM and audio-guided LKM. (...) A total of 82 flight attendants were recruited from airlines; then, they were randomly assigned to two groups: APA group and audio group, which both underwent an 8-week LKM training intervention. The aforementioned four main variables were measured pre and post the meditation experiment. The results indicated that both APA-guided meditation and audio-guided meditation significantly improved subjects’ spirituality and SWB. Compared with audio-guided meditation, APA-guided meditation significantly improved the subjects’ spirituality, SWB, and social presence. Audio-guided meditation has no significant effect on social presence. This study highlights APA-guided meditation has a positive effect on spirituality, SWB, and social presence, which may provide individuals with a simple and easy method to improve their mental health. (shrink)

The present study examined gender differences in the distribution of creative abilities through the lens of the greater male variability hypothesis, which postulated that men showed greater interindividual variability than women in both physical and psychological attributes. Two hundred and six undergraduate students in Hong Kong completed two creativity measures that evaluated different aspects of creativity, including: a divergent thinking test that aimed to assess idea generation and a creative problem-solving test that aimed to assess restructuring ability. The present findings (...) extended the research of greater male variability in creativity by showing that men generally exhibited greater variance than women in the overall distribution of the creativity scores in both divergent thinking and creative problem solving, despite trivial gender differences in mean scores. The findings further enriched the discourse of the greater male variability hypothesis by showing interesting domain-specific gendered patterns: greater male variability was more likely to occur in figural forms of creativity, with larger effect sizes, when compared to the variability in verbal forms of creativity; and mixed gendered patterns were found in the upper tails of the creativity score distribution with respect to the verbal domain but not the figural one, despite greater male representation being consistently observed in the lower tail of the distribution. Possible underlying mechanisms and implications were discussed. (shrink)

Scholars have made great efforts to investigate the antecedents of knowledge sharing. In the current study, we applied the proactive motivation model (Parker, Bindl, and Strauss, 2010) to propose a theoretical model to advance this research line and examined the relationship between coaching and knowledge sharing. A total of 197 supervisor–subordinate dyads from a logistics company completed the survey questionnaire. Our results show that leaders’ coaching behavior positively relates to employees’ knowledge sharing behavior via psychological availability. Furthermore, our results show (...) that team psychological safety climate moderates the relationship between psychological availability and employees’ knowledge sharing behavior, as well as the indirect effect between leaders’ coaching behavior and employees’ knowledge sharing. (shrink)

Aiming at the problem of insufficient health monitoring of the elderly in the existing home care system, this paper designs a health information analysis and early warning system based on the Internet of Things technology, which can monitor the physiological data of the elderly in real time. It also can be based on the elderly real-time monitoring data, physical examination data, and other types of health data, which can be used to predict diseases, so as to achieve “early detection and (...) early treatment” of diseases. First, analyse and design the architecture and content of the home care monitoring system based on the Internet of Things. Secondly, based on the collected heart rate, blood pressure, and three-axis acceleration information of the elderly, it is analysed to determine whether the elderly are in danger of falling, and the designed system is used for early warning. Finally, this paper analyses the prediction algorithm theory of the disease prediction module in the health monitoring software of the home care system. In order to improve the accuracy of prediction, the DS evidence theory is used to optimize the traditional BP neural network algorithm and conduct experimental tests. The test results show that the health information analysis and early warning software of the home care system meet actual needs and achieve the expected goals. (shrink)

The present study aimed to conduct a cross-cultural comparison of creative thinking among Chinese middle school students from the rice- and wheat-growing areas in China through the lens of the rice theory, which postulates that there are major psychological differences among the individuals in these agricultural regions. Differences in cultural mindsets and creativity between the rice group and the wheat group were identified using the Chinese version of the Auckland Individualism and Collectivism Scale and the Test for Creative Thinking–Drawing Production, (...) respectively. Interesting findings were obtained. The results of latent mean analyses indicate that the rice group showed significantly more collectivism and adaptive creativity than the wheat group but less individualism and innovative and boundary-breaking creativity. However, the two groups showed no significant differences in their overall creative performance, as reflected in the TCT–DP composite score. Moreover, results of hierarchical multiple regression analyses revealed that collectivism was positively related to adaptive creativity but negatively related to innovative and boundary-breaking creativity; however, a reverse pattern was found for individualism. These findings enrich the discourse regarding the rice theory and shed important light on the effect of culture on creativity. (shrink)