We aim to construct exact and explicit solutions to a generalized Bogoyavlensky-Konopelchenko equation through the Maple computer algebra system. The considered nonlinear equation is transformed into a Hirota bilinear form, and symbolic computations are made for solving both the nonlinear equation and the corresponding bilinear equation. A few classes of exact and explicit solutions are generated from different ansätze on solution forms, including traveling wave solutions, two-wave solutions, and polynomial solutions.

In this paper, we present a time-varying and non-stationary but non-hyperbolic discount function that explains dynamic preference reversal. The new discount function emerges from an analysis of intertemporal consumption and savings choices with mortality risk and an altruistic factor. Our analysis shows that the process of updating survival information may also account for dynamic preference reversal.

This article attempts to strip away the Eurocentrism of the Enlightenment, to reconsider how this concept that originated in Europe was transmitted to China. This is thus an attempt to treat the Enlightenment in terms of its global, worldwide significance. Coming from this perspective, the Enlightenment can be viewed as a history of the exchange and interweaving of concepts, a history of translation and quotation, and thus a history of the joint production of knowledge. We must reconsider the dimensions of (...) both time and space in examining the global Enlightenment project. As a concept, the Enlightenment for the most part has been molded by historical actors acting in local circumstances. It is not a concept shaped and brought into being solely from textual sources originating in Europe. As a concept, the Enlightenment enabled historical actors in specific localities to begin to engage in globalized thinking, and to find a place for their individual circumstances within the global setting. This article follows such a line of thought, to discuss the conceptual history of the Enlightenment in China, giving special emphasis to the processes of formation and translation of this concept within the overall flow of modern Chinese history. (shrink)

The mechanisms by which delusion and anxiety affect the tendency to make hasty decisions (Jumping-to-Conclusions bias) remain unclear. This paper proposes a Bayesian computational model that explores the assignment of evidence weights as a potential explanation of the Jumping-to-Conclusions bias using the Beads Task. We also investigate the Beads Task as a repeated measure by varying the key aspects of the paradigm. The Bayesian model estimations from two online studies showed that higher delusional ideation promoted reduced belief updating but the (...) impact of general and social anxiety on evidence weighting was inconsistent. The altered evidence weighting as a result of a psychopathological trait appeared insufficient in contributing to the Jumping-to-Conclusions bias. Variations in Beads Task aspects significantly affected subjective certainty at the point of decisions but not the number of draws to decisions. Repetitions of the Beads Task are feasible if one assesses the Jumping-to-Conclusions bias using number of draws to decisions. (shrink)

江戶時代（1603-1867）是日本大規模吸收與改造中國儒學的重要歷史時期，對中國儒學的吸收與改造不僅使江戶時代日本文化展現出豐富多彩的歷史畫卷，也為日本的明治維新提供了思想理論基礎，甚至一直影響至今 。 本書運用了大量的、前人未曾引用的第一手資料，詳細論述與分析了江戶時代日本六大學派對中國儒學的不同態度以及各學派所取得的學術成就，展現了日本吸收與改造中國儒學的成功與失敗。 陳景彥，男，1955年生，吉林德惠人，歷史學博士。曾任日本關西學院大學、日本中央大學、日本西南學院大學客座研究員、客座教授。 國務院政府特殊津貼獲得者；吉林省第八批有突出貢獻的中青年專業技術人才和吉林省高級專家；多次獲得吉林大學、長春市政府、吉林省政府人文社會科學優秀成果獎一等獎。現任吉林大學東北亞研究院教授、博士生導師；中 國日本史學會中日關系史分會會長；東北地區中日關系史研究會副會長；中華日本學會常務理事。 主要研究方向為日本史及中日關系史。 王玉強，1979年9月生，吉林梅河口人，2009年畢業於吉林大學，獲歷史學博士學位，現就職於吉林大學東北亞研究院，職稱副教授，曾獲笹川良一優秀青年教育基金優秀獎和日本國日中關系學會中江獎，已發表多篇學 術論文，其中有兩篇論文被《中國社會科學文摘》轉載。.

张岂之先生毕生从事中国思想史的研究与教学, 为中国思想史学科的发展倾注了大量心血. 七月中旬, 来自全国各地的一百余位学者, 在西安就先生最关心的中国思想史研究事业进行回顾总结.

《皓首沉思錄——林可濟哲學論文自選集（2003～2014）》是作者耄耋之年（2003～2014年）撰寫、並公開發表過的38篇哲學論文的彙集。 全書有七個部分。第一部分講“中西哲學及其比較”，涉及海德格爾的哲學史觀、雅斯貝爾斯的“軸心時代”理論、中國古代哲學基本問題、王陽明哲學屬性以及梁漱溟關於中西文化哲學及其比較等。第二部分是對北京大學哲學 系在1957年召開的、全國性的中國哲學史座談會的回顧與反思。第三部分是為紀念黨的十一屆三中全會召開30周年，對以往哲學理論中若干爭論問題的回顧與反思。第四部分是闡述我國現代幾位著名哲學家（金岳霖、馮友 蘭、熊十力、湯用彤、張岱年、任繼愈、張世英等）具有原創性與代表性的哲學思想與人生際遇。第五部分是講哲學與科學關係。作者對“李約瑟問題”和“希格斯玻色子”的發現問題，發表了自己的見解。第六部分是講審美觀 與人生境界問題。第七部分是學派研究和讀書評論。 該書由著名哲學家、北京大學資深教授張世英先生作序。.

2002 nian Huang Shouqi jiao shou dan chen jiu shi zhou nian -- 2005 nian Huang Shouqi jiao shou shi shi shi wu zhou nian.

Ben shu shou ci dui ming mo qing chu zui fu sheng ming de hui zu san da han wen yi zhu jia--Wang Daiyu, Ma Zhu, Liu Zhi de zheng zhi lun li si xiang, jing ji lun li si xiang, hun yin jia ting lun li si xiang, ren xing shan e guan, dao de xiu yang guan jin xing le quan fang wei, duo jiao du de shu li, gou chen he kao cha.

If there are fundamental laws of nature, can they fail to be exact? In this paper, I consider the possibility that some fundamental laws are vague. I call this phenomenon 'fundamental nomic vagueness.' I characterize fundamental nomic vagueness as the existence of borderline lawful worlds and the presence of several other accompanying features. Under certain assumptions, such vagueness prevents the fundamental physical theory from being completely expressible in the mathematical language. Moreover, I suggest that such vagueness can be regarded as (...) 'vagueness in the world.' For a case study, we turn to the Past Hypothesis, a postulate that (partially) explains the direction of time in our world. We have reasons to take it seriously as a candidate fundamental law of nature. Yet it is vague: it admits borderline (nomologically) possible worlds. An exact version would lead to an untraceable arbitrariness absent in any other fundamental laws. However, the dilemma between fundamental nomic vagueness and untraceable arbitrariness is dissolved in a new quantum theory of time's arrow. (shrink)

In a quantum universe with a strong arrow of time, it is standard to postulate that the initial wave function started in a particular macrostate---the special low-entropy macrostate selected by the Past Hypothesis. Moreover, there is an additional postulate about statistical mechanical probabilities according to which the initial wave function is a ''typical'' choice in the macrostate. Together, they support a probabilistic version of the Second Law of Thermodynamics: typical initial wave functions will increase in entropy. Hence, there are two (...) sources of randomness in such a universe: the quantum-mechanical probabilities of the Born rule and the statistical mechanical probabilities of the Statistical Postulate. I propose a new way to understand time's arrow in a quantum universe. It is based on what I call the Thermodynamic Theories of Quantum Mechanics. According to this perspective, there is a natural choice for the initial quantum state of the universe, which is given by not a wave function but by a density matrix. The density matrix plays a microscopic role: it appears in the fundamental dynamical equations of those theories. The density matrix also plays a macroscopic / thermodynamic role: it is exactly the projection operator onto the Past Hypothesis subspace. Thus, given an initial subspace, we obtain a unique choice of the initial density matrix. I call this property "the conditional uniqueness" of the initial quantum state. The conditional uniqueness provides a new and general strategy to eliminate statistical mechanical probabilities in the fundamental physical theories, by which we can reduce the two sources of randomness to only the quantum mechanical one. I also explore the idea of an absolutely unique initial quantum state, in a way that might realize Penrose's idea of a strongly deterministic universe. (shrink)

Two of the most difficult problems in the foundations of physics are (1) what gives rise to the arrow of time and (2) what the ontology of quantum mechanics is. I propose a unified 'Humean' solution to the two problems. Humeanism allows us to incorporate the Past Hypothesis and the Statistical Postulate into the best system, which we then use to simplify the quantum state of the universe. This enables us to confer the nomological status to the quantum state in (...) a way that adds no significant complexity to the best system and solves the ''supervenient-kind problem'' facing the original version of the Past Hypothesis. We call the resultant theory the Humean unification. It provides a unified explanation of time asymmetry and quantum entanglement. On this theory, what gives rise to time's arrow is also responsible for quantum phenomena. The new theory has a separable mosaic, a best system that is simple and non-vague, less tension between quantum mechanics and special relativity, and a higher degree of theoretical and dynamical unity. The Humean unification leads to new insights that can be useful to Humeans and non-Humeans alike. (shrink)

What is the quantum state of the universe? Although there have been several interesting suggestions, the question remains open. In this paper, I consider a natural choice for the universal quantum state arising from the Past Hypothesis, a boundary condition that accounts for the time-asymmetry of the universe. The natural choice is given not by a wave function but by a density matrix. I begin by classifying quantum theories into two types: theories with a fundamental wave function and theories with (...) a fundamental density matrix. The Past Hypothesis is compatible with infinitely many initial wave functions, none of which seems to be particularly natural. However, once we turn to density matrices, the Past Hypothesis provides a natural choice---the normalized projection onto the Past Hypothesis subspace in the Hilbert space. Nevertheless, the two types of theories can be empirically equivalent. To provide a concrete understanding of the empirical equivalence, I provide a novel subsystem analysis in the context of Bohmian theories. Given the empirical equivalence, it seems empirically underdetermined whether the universe is in a pure state or a mixed state. Finally, I discuss some theoretical payoffs of the density-matrix theories and present some open problems for future research. (Bibliographic note: the thesis was submitted for the Master of Science in mathematics at Rutgers University.). (shrink)

In this short survey article, I discuss Bell’s theorem and some strategies that attempt to avoid the conclusion of non-locality. I focus on two that intersect with the philosophy of probability: (1) quantum probabilities and (2) superdeterminism. The issues they raised not only apply to a wide class of no-go theorems about quantum mechanics but are also of general philosophical interest.

In this final lecture, I used instructions coming from the outside as well as rhetorical philosophy up to the achievements of the United States in the way, cited the following as high as 20 U.S. I think that the achievements in philosophy, this 20 achievements are as follows: 1. Re- definition of hermeneutics, resulting in a "philosophical hermeneutics" . understand the concern of the moment rather than the ability to explain the object. 3 allows us to explain thus an awareness (...) event. 4 to become a historical understanding of events . 5 from the hermeneutic methodology In order to understand the events into ontology. 6 to understand a sight change and self-understanding of the event. 7 principles of change as history, literature and art. 8 offers a new aesthetic and poetics. 9 provides a way to deal with representational and abstract art of art. 10 and then regardless of the art real management problem. 11 reaffirmed the non-scientific literature and hermeneutics in true sense. 12 In order to read the classical works of the original to provide a new treatment. 13 new associate with the traditional relationship. 14 the art of interpretation be linked to a reading process. 15 In order to have affected the critical nursing science, history, sociology, etc. methods. 16 criticism of the limitations of the natural scientific thinking. 17 critique of modernity . 18 provides a large amount of pull on the Park map , Hegel and Heidegger books. 19 He described the dialogue by way of consultations In order to understand the contribution. 20. Tree up hermeneutics of tradition and openness to other cultures of the ancient model. With this eight p.m. description of achievements, but also showing a structure of these nine days the future of speech. In this final lecture I take an approach from the outside and ask what Gadamer has achieved in philosophy, then list twenty of what I see as his philosophical accomplishments. These achievements are as follows: 1. Redefines hermeneutics, creating a "philosophical hermeneutics." 2. Focuses on the moment of uptake instead of the object of interpretation. 3. Makes us aware of interpretation as an event. 4. Makes the event of understanding an historical event. 5. Changes hermeneutics from a methodology to an ontology of the event of understanding. 6. Makes understanding an event of transformation of horizon and self-understanding. 7. Transforms history, literature and art as disciplines. 8. Offers a new aesthetics and a new poetics. 9. Offers a view of art that is able to deal with representation and nonrepresentational art. 10. Reintroduces the question of truth in art. 11. Revalidates literature and humanities as true in a nonscientific sense. 12. Offers a new rationale for reading the classics. 13. Forges a new relationship to tradition . 14. Relates interpretation of art to the reading process. 15. Offers a critique of method that has influenced nursing, history, sociology, etc. 16. Offers a critique of the limits of scientific thinking. 17. Offers a critique of modernity. 18. Offers major books on Plato, Hegel, and Heidegger. 19. In describing dialogue in understanding, he contributes to understanding negotiation. 20. Sets an example of hermeneutical openness to tradition, antiquity, and other cultures. The framework of these lectures during these nine day is presented through accounting for the twenty achievements. (shrink)

Xue xi he yan jiu Zhongguo zhe xue, yi ban lai shuo, Feng xian sheng shi ke chao er bu ke yue de. Yi si shi, hou ren wan quan ke neng er qie ye ying dang sheng guo Feng xian sheng, dan shi que bu neng rao guo Feng xian sheng. Rao guo Feng xian sheng, bu dan bi ran yao duo fei li qi, er qie rong yi zou wan lu er nan yu shen ru tang ao. Feng (...) Youlan zuo wei wo guo jin dai zhe xue de yi dai ju bo, zai mou zhong yi yi shang, ying xiang liao zheng ge jin dai Zhongguo zhe xue de ge ju. Er dui yu Feng Youlan zhe xue ji qi xue shu sheng ya de yan jiu, ye sui zhe dang dai guo xue yan jiu de xing qi, shou dao yue lai yue duo de guan zhu. Minguo shi qi de Zhongguo xue shu jie, ying gai shuo shi hui ju le yi da pi kua shi dai de xue shu jing ying, te bie shi zai chuan tong xue shu ling yu, kan cheng yi chang si xiang de sheng yan.ben shu zuo zhe zai hao ru yan hai de Minguo wen xian zhong, jing xin zheng li chu dang shi xue jie dui Feng Youlan zhe xue de hui ying he dui hua, qi zhong bao kuo zhu ru Chen Yinke, Jin Yuelin, Hu Shi, Zhang Dainian, Cai Shangsi deng yi da pi xue jie tai dou de wen zhang, zi liao xing fei chang qiang, bu jin fan ying le zhu wei xue zhe ge ren de du dao jian jie, geng cong yi ge ce mian fan ying le Minguo shi qi Feng Youlan zhe xue yan jiu de sheng kuang, dui dang xia yan jiu Feng Youlan zhe xue si xiang ju you zhong yao de can kao jia zhi. (shrink)

According to the algebraic approach to spacetime, a thoroughgoing dynamicism, physical fields exist without an underlying manifold. This view is usually implemented by postulating an algebraic structure (e.g., commutative ring) of scalar-valued functions, which can be interpreted as representing a scalar field, and deriving other structures from it. In this work, we point out that this leads to the unjustified primacy of an undetermined scalar field. Instead, we propose to consider algebraic structures in which all (and only) physical fields are (...) primitive. We explain how the theory of natural operations in differential geometry—the modern formalism behind classifying diffeomorphism-invariant constructions—can be used to obtain concrete implementations of this idea for any given collection of fields. For concrete examples, we illustrate how our approach applies to a number of particular physical fields, including electrodynamics coupled to a Weyl spinor. (shrink)

Greenwashing has become a common way in which many enterprises address expectations related to corporate social responsibility. As an abnormal and fake type of social responsibility behavior, greenwashing causes many problems, thus highlighting the importance of exploring the impact of corporate greenwashing. However, previous studies have mainly examined the impacts of greenwashing on enterprises, industry, and society, and the impact of greenwashing on individual employee behavior, which is important with regard to the sustainability of the enterprise, remains limited. The main (...) purpose of this study is to explore how perceived greenwashing affects employee green behavior (EGB). Based on the stimulus–organism–response theory and social cognitive theory, a two-wave survey was conducted to investigate 232 Chinese enterprise employees. The impact of perceived greenwashing on EGB was analyzed. The mediating role of green organizational identity (GOI) and the moderating role of self-serving leadership in this context were examined. The results reveal that perceived greenwashing is negatively related to EGB. Furthermore, GOI mediates the direct relationship between perceived greenwashing and EGB. Self-serving leadership weakens the positive relationship between GOI and EGB. This study thus develops a theoretical model of greenwashing and EGB. It also provides empirical evidence that can support attempts to promote EGB. (shrink)

The book offers an interdisciplinary perspective on finance, with a special focus on stock markets. It presents new methodologies for analyzing stock markets’ behavior and discusses theories and methods of finance from different angles, such as the mathematical, physical and philosophical ones. The book, which aims at philosophers and economists alike, represents a rare yet important attempt to unify the externalist with the internalist conceptions of finance.

What exists at the fundamental level of reality? On the standard picture, the fundamental reality contains (among other things) fundamental matter, such as particles, fields, or even the quantum state. Non-fundamental facts are explained by facts about fundamental matter, at least in part. In this paper, I introduce a non-standard picture called the "cosmic void” in which the universe is devoid of any fundamental material ontology. Facts about tables and chairs are recovered from a special kind of laws that satisfy (...) strong determinism. All non-fundamental facts are completely explained by nomic facts. I discuss a concrete example of this picture in a strongly deterministic version of the many-worlds theory of quantum mechanics. I discuss some philosophical and scientific challenges to this view, as well as some connections to ontological nihilism. (shrink)

The problem of race has typically been treated as a problem of individual or institutional prejudice. However, more attention needs to be paid to structural racism, which shows how racialized opportunity structures sustain racial injustice even when actors are not prejudiced. Because Catholic social thought treats social structures as mere aggregates of individual behavior, however, it is unable to explain how opportunity structures constrain human agency, how social positions condition the behaviors of people who occupy them, and how harms may (...) occur without intent. A critical realist approach to understanding social structure corrects the reductive tendencies of dominant perspectives on race, such as colorblindness and antiracism, and helps explain how nonracists can perpetuate racial injustice. An analysis of the case of residential segregation shows how the pursuit of individual goods in racialized opportunity structures like the housing market simultaneously hinders the common good. (shrink)

ABSTRACTThis article examines how a firm’s prior record on corporate social responsibility influences individual stakeholders’ perceptions of corporate hypocrisy in the wake of a corporate social irresponsibility event. Our research extends extant corporate hypocrisy literature by highlighting the role of individual stakeholders’ inferences about a genuine CSR motive in their judgments of corporate hypocrisy. This can serve to differentiate perceived corporate hypocrisy from inconsistency that arises because of a lack of ability and/or resources. Our research further identifies a source for (...) such perceptions: individual stakeholders’ perceptions of firm warmth generated by a firm’s prior record of CSR. In addition, we find that when CSR and CSI are in the same domains, it can strengthen perceptions of hypocrisy. This provides direct evidence to explain why markets react differently when CSR and CSI events occur in the same domain. (shrink)

Policies promoted and adopted for allocating ventilators during the COVID-19 pandemic have often prioritised healthcare workers or other essential workers. While the need for such policies has so far been largely averted, renewed stress on health systems from continuing surges, as well as the experience of allocating another scarce resource—vaccination—counsel revisiting the justifications for such prioritisation. Prioritising healthcare workers may have intuitive appeal, but the ethical justifications for doing so and the potential harms that could follow require careful analysis. Ethical (...) justifications commonly offered for healthcare worker prioritisation for ventilators rest on two social value criteria: instrumental value, also known as the ‘multiplier effect’, which may preserve the ability of healthcare workers to help others, and reciprocity, which rewards past usefulness or sacrifice. We argue that these justifications are insufficient to over-ride the common moral commitment to value each person’s life equally. Institutional policies prioritising healthcare workers over other patients also violate other ethical norms of the healthcare professions, including the commitment to put patients first. Furthermore, policy decisions to prioritise healthcare workers for ventilators could engender or deepen existing distrust of the clinicians, hospitals and health systems where those policies exist, even if they are never invoked. (shrink)

It is often thought that epistemic relations between experience and belief make it possible for our beliefs to be about or "directed towards" the empirical world. I focus on an influential attempt by John McDowell to defend a view along these lines. According to McDowell, unless experiences are the sorts of things that can be our reasons for holding beliefs, our beliefs would not be "answerable" to the facts they purportedly represent, and so would lack all empirical content. I argue (...) that there is no intelligible conception of what it is for beliefs to be answerable to the facts that supports McDowell's claim that our empirical beliefs must be justified by experience. (shrink)

A neural network is a model of the brain’s cognitive process, with a highly interconnected multiprocessor architecture. The neural network has incredible potential, in the view of these artificial neural networks inherently having good learning capabilities and the ability to learn different input features. Based on this, this paper proposes a new chaotic neuron model and a new chaotic neural network model. It includes a linear matrix, a sine function, and a chaotic neural network composed of three chaotic neurons. One (...) of the chaotic neurons is affected by the sine function. The network has rich chaotic dynamics and can produce multiscroll hidden chaotic attractors. This paper studied its dynamic behaviors, including bifurcation behavior, Lyapunov exponent, Poincaré surface of section, and basins of attraction. In the process of analyzing the bifurcation and the basins of attraction, it was found that the network demonstrated hidden bifurcation phenomena, and the relevant properties of the basins of attraction were obtained. Thereafter, a chaotic neural network was implemented by using FPGA, and the experiment proved that the theoretical analysis results and FPGA implementation were consistent with each other. Finally, an energy function was constructed to optimize the calculation based on the CNN in order to provide a new approach to solve the TSP problem. (shrink)

In this paper, I develop an original view of the structure of space—called infinitesimal atomism—as a reply to Zeno’s paradox of measure. According to this view, space is composed of ultimate parts with infinitesimal size, where infinitesimals are understood within the framework of Robinson’s nonstandard analysis. Notably, this view satisfies a version of additivity: for every region that has a size, its size is the sum of the sizes of its disjoint parts. In particular, the size of a finite region (...) is the sum of the sizes of its infinitesimal parts. Although this view is a coherent approach to Zeno’s paradox and is preferable to Skyrms’s infinitesimal approach, it faces both the main problem for the standard view and the main problem for finite atomism, leaving it with no clear advantage over these familiar alternatives. (shrink)

This study uses a rational ethical decision-making framework to examine the influence of moral intensity (potential harm and social pressure) on whistleblowing intention and behaviour using organisational commitment as a moderator. A scenario was developed, and an online questionnaire was used to conduct an empirical analysis on the responses of 533 participants. The mean age and years of work experience of the respondents were 31 and 8.2 years, respectively. The results show, first, that while moral intensity is correlated with whistleblowing (...) intention, only the potential harm is positively correlated with such intention. Second, potential harm and social pressure differentially affect whistleblower choice of using an internal or external channel. Third, organisational commitment has a moderated mediation effect among moral intensity, whistleblowing intention and behaviour. Fourth, whistleblowers may be grouped into four conceptual types: indifferent, rebel, mature and spoil. Finally, theoretical and managerial implications of the findings are discussed. (shrink)

Background. Studies on teacher emotion have steadily become more prominent. However, it has been observed that scholarship on teacher emotion has been dominated by contributions from Western societies. In the absence of a critical mass of empirical research generated from within the region such as Asia, lack of knowledge and capacity to inform policy and practice in teacher education and evaluation mechanism. Methods. The current study sought to mirror the patterns of knowledge production in teacher emotion in terms of research (...) topics, types and methods and how they have evolved over time in Asia between 1989 and 2018. By using a descriptive quantitative analysis approach, we review a corpus of 154 articles on teacher emotion published in peer-review journals in Asia. It began with a systematic search in seven widely used electronic databases for abstracts of potentially relevant studies. Results. As observed, the trend represents a sea change in the volume of publications in Asia although the overall volume of research is still relatively low. Results also identify that although quantitative methods were most commonly used, the findings reveal a more balanced distribution since 1993. Furthermore, the use of qualitative and mixed methods of research has undergone a marked increase in the past ten years. However, as the majority of articles were exploratory-oriented, intervention and experimental studies were largely lacking, which resulted in the ‘so-what’ story being missing. Conclusions. A functionalist perspective suggests that knowledge production in teacher emotion research in Asia is either at the late first stage or the emerging second stage. Recommendations have been provided based on the major results and challenges. (shrink)

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)

In this study, we conducted a pseudosign repetition task with 22 children acquiring American Sign Language as a first language from deaf parents. Thirty-nine pseudosigns with varying complexity were developed and organized into eight categories depending on number of hands, number of simultaneous movement types, and number of movement sequences. Pseudosigns also varied in handshape complexity. The children’s performance on the ASL pseudosign task improved with age, displaying relatively accurate production of location and orientation, but much less accurate handshape and (...) movement, a finding in line with real sign productions for both L1 and L2 signers. Handshapes with higher complexity were correlated with lower accuracy in the handshape parameter. We found main effects of sequential and simultaneous movement combinations on overall performance. Items with no movement sequence were produced with higher overall accuracy than those with a movement sequence. Items with two simultaneous movement types or a single movement type were produced with higher overall accuracy than those with three simultaneous movement types. Finally, number of hands did not affect the overall accuracy. Remarkably, movement sequences impose processing constraints on signing children whereas complex hands and two simultaneous movement types do not significantly lower accuracy, indicating a capacity for processing multiple simultaneous components in signs. Spoken languages, in contrast, manifest greater complexity in temporal length. Hearing children’s pseudoword repetition still displays high levels of accuracy on disyllabic words, with complexity effects affecting only longer multisyllabic words. We conclude that the pseudosign repetition task is an informative tool for studies of signing children’s phonological development and that sheds light on potential modality effects for phonological development. (shrink)

Mandarin speakers, like most other language speakers around the world, use spatial terms to talk about time. However, the direction of their mental temporal representation along the front-back axis remains controversial because they use the spatial term “front” to refer to both earlier times and the future. Although the linguistic distinction between time- and ego-reference-point spatiotemporal metaphors in Mandarin suggests a promising clarification of the above controversy, there is little empirical evidence verifying this distinction. In this study, Mandarin speakers’ time- (...) and ego-reference-point temporal representations on three axes were separately examined through two tasks. In a time-reference-point task, Mandarin speakers judged whether the time point of the second picture was earlier or later than the time point of the first picture, while in an ego-reference-point task, they judged whether an event or phase had happened in the past or would happen in the future. The results indicate that Mandarin speakers construe an earlier-times-in-front-of-later-times temporal sequence and adopt the front-to-the-future orientation. (shrink)