To many, recent allegations of accounting fraud (or earnings management; EM) at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. In academics, this raises the concern between EM and corporate social responsibility (CSR). Since it has neither been documented, nor globally tested whether CSR mitigates or increases the extent of EM, three kinds of EM are studied: earnings smoothing, earnings aggressiveness, and earnings losses and decreases avoidance. The extents (...) to which financial characteristics and institutional variables have an impact on the extent to which companies conduct EM are also tested. Our study investigates whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the 1993-2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased. (shrink)

Total factor productivity is not only the core of high-quality economic development but also a core indicator for measuring the quality of economic development. Improving total factor productivity is one of the most critical points in building a modern economic system. Firstly, this paper uses the DEA-Malmquist index method to measure and decompose the total factor productivity of China’s 30 provinces, municipalities, and autonomous regions from 2001 to 2017 and analyzes the characteristics of its temporal and spatial changes. From a (...) spatial perspective, the regional gap is relatively large. Secondly, we construct the index system of five dimensions and use this index system to comprehensively evaluate the improvement degree of China’s modernized economic system. The results show that the overall level of the improvement degree of China’s modernized economic system is relatively low, and the differences between provinces are great. Thirdly, this paper uses static and dynamic spatial econometric models to empirically analyze the effect of total factor productivity on the improvement degree of the modern economic system. The results show that the improvement degree of the modern economic system in China has obvious characteristics of time spillover and space spillover. Finally, we put forward countermeasures and suggestions on how to perfect the modern economic system. (shrink)

This paper mainly studies the communication performance of visible light communication link in fire smoke environment. Compared with the previous studies, this study no longer only considers a single wavelength and considers the influence of smoke and background light noise. Firstly, the variation of background light noise caused by sunlight during a day was analyzed, then signal-to-noise ratio and bit error rate of the visible light communication link in fire smoke environment with different visibility were calculated, and finally, the variation (...) of received power with the angle β between the LED optical axis and the communication link was analyzed. The results show that, during a day from 07:00 to 18:30, background light noise first increases and then decreases, BER changes in the same trend and reaches the maximum at about 13:00, while SNR changes in the opposite trend and reaches the minimum at about 13:00. When visibility is 100 m, the maximum difference of SNR between 7:00 and 13:00 is about 19 dB, and the maximum difference of BER is about 5.3E-10. At 7:00, the maximum difference of SNR is about 13 dB between the visibility of 1 m and the visibility of 100 m, and the maximum difference of BER is about 1.44E − 11, and received power decreases with the increase of β. In addition, SNR increases with visibility of fire smoke environment, and BER changes in the opposite trend. Lastly, in order to enhance the performance of visible light communication in fire smoke environment, this paper gives the transmitting power scheme. (shrink)

Background Caring behaviour is critical for nursing quality, and the clinical internship environment is a crucial setting for preparing nursing students for caring behaviours. Evidence about how to develop nursing students’ caring behaviour in the clinical environment is still emerging. However, the mechanism between the clinical internship environment and caring behaviour remains unclear, especially the mediating role of moral sensitivity and the moderating effect of self-efficacy. Research objective This study aimed to examine the mediating effect of moral sensitivity and the (...) moderating function of self-efficacy on the association between the clinical internship environment and caring behaviours. Research design A cross-sectional design used acceptable validity scales. The hypothesised moderated mediation model was tested in the SPSS PROCESS macro. Participants and research context This survey collected data from 504 nursing students in an internship at a teaching hospital in Changsha, China. Ethical considerations This study was pre-approved by the ethics committee of the medical school (No. E2022210). Informed consent was obtained from all students. Results The clinical internship environment ( B = 0.450, 95% CI = [0.371, 0.530]) and moral sensitivity ( B = 1.352, 95% CI = [1.090, 1.615]) had positive direct effects on nursing students' caring behaviours. Clinical internship environment also indirectly influenced students’ caring behaviours via moral sensitivity ( B = 0.161, 95% CI = [0.115, 0.206]). In addition, self-efficacy played a moderating role between the clinical internship environment and caring behaviours ( B = 0.019, 95% CI = [0.007, 0.031]), as well as the relationship between the clinical internship environment and moral sensitivity ( B = 0.006, 95% CI = [0.003, 0.010]). Conclusion Moral sensitivity mediates the effect of the clinical internship environment on caring behaviour, and self-efficacy strengthens both direct and indirect effects. This study emphasises the importance of self-efficacy in developing moral sensitivity and caring behaviours in nursing students. (shrink)

The structure and “metabolism” (movement and conversion of goods and energy) of urban areas has caused cities to be identified as “super‐organisms”, placed between ecosystems and the biosphere, in the hierarchy of living systems. Yet most such analogies are weak, and render the super‐organism model ineffective for sustainable development of cities. Via a cluster analysis of 15 shared traits of the hierarchical living system, we found that industrialized cities are more similar to eukaryotic cells than to multicellular organisms; enclosed systems, (...) such as factories and greenhouses, paralleling organelles in eukaryotic cells. We further developed a “super‐cell” industrialized city model: a “eukarcity” with citynucleus (urban area) as a regulating centre, and organaras (enclosed systems, which provide the majority of goods and services) as the functional components, and cityplasm (natural ecosystems and farmlands) as the matrix. This model may improve the vitality and sustainability of cities through planning and management. (shrink)

Anxious major depressive disorder is a common subtype of major depressive disorder; however, its unique neural mechanism is not well-understood currently. Using multimodal MRI data, this study examined common and specific alterations of amygdala subregions between patients with and without anxiety. No alterations were observed in the gray matter volume or intra-region functional integration in either patient group. Compared with the controls, both patient groups showed decreased functional connectivity between the left superficial amygdala and the left putamen, and between the (...) right superficial amygdala and the bilateral anterior cingulate cortex and medial orbitofrontal cortex, while only patients with anxiety exhibited decreased activity in the bilateral laterobasal and superficial amygdala. Moreover, the decreased activity correlated negatively with the Hamilton depression scale scores in the patients with anxiety. These findings provided insights into the pathophysiologic processes of anxious major depressive disorder and may help to develop new and effective treatment programs. (shrink)

This article presents the “Christology of Water” from Feng Shui cosmology, which promotes liberating women and nature from the oppression perpetrated against them by contemporary Korean churches, which have sexism and eco-antipathy at their heart. The presentation of the “Christology of Water” from Feng Shui envisions a new eco-feminist theological solution to the critique of patriarchies and anthropocentricism alienating and suppressing women and nature. This “Christology of Water” developed from the metaphorical languages of Feng Shui suggests a (...) contextual hermeneutic through reinterpretation from the eco-feminist perspective. (shrink)

PurposeThe aim of this study was to investigate and compare impulsiveness, negative emotion, cognitive function, and P300 components among gamma-hydroxybutyrate -addicted patients, heroin-dependent patients, and methadone maintenance treatment subjects.MethodsA total of 48 men including 17 GHB addicts, 16 heroin addicts, 15 MMT subjects, and 15 male mentally healthy controls were recruited. All subjects were evaluated for symptoms of depression, anxiety, impulsiveness, and cognitive function through the Patient Health Questionnaire, the Generalized Anxiety Disorder 7-item, the Barratt Impulsiveness Scale version II, the (...) Beijing version of the Montreal Cognitive Assessment, the behavioral test, and event-related potential P300 detection.Results The mean scores of BIS-II in the GHB addiction group, heroin dependence group, and MMT group were significantly higher than those of the HC group. The total scores of BJ-MOCA in GHB addiction group was the worst among the four groups, followed by heroin addiction, MMT group and HC group. The response time in the GHB addiction group was the longest among the four groups, followed by the heroin addiction, MMT, and HC groups. The amplitude and latency of P300 in GHB addiction subjects were significantly lower and longer than those of the MMT group and the HC group. For the three types of addiction, the P300 amplitudes at Fz, Cz, Pz, T5, and T6 were negatively correlated with the scores of GAD-7, PHQ-9, and BIS-II; the P300 latencies were positively correlated with the response time and negatively correlated with the scores of the BJ-MoCA.ConclusionPeople with an addiction were likely to have increased impulsiveness. The cognitive function of the GHB and heroin-addicted subjects, including the heroin detoxification and the MMT groups, was severely impaired, especially for the GHB-addicted patients. The impairment manifested as abnormalities of BJ-MoCA, response time, and P300 components. (shrink)

Der Autor legt eine engagierte Arbeit vor, in der er sich mit Nietzsches Kulturphilosophie auseinandersetzt. Speziell hat er die Modernekritik von Nietzsche im Visier, damit die ganzen Fragen der Décadence, das Nihilismusproblem etc. Angestoßen ist diese Problematik nicht zuletzt durch die Postmoderne-Diskussion. Diese Arbeit stellt sich das Problem, wie eine Kultur entwickelt werden kann, welche die negativen Nebenwirkungen der Moderne überwindet. Nietzsche ist dabei der wichtigste Gesprächpartner, auch M. Foucault und Th. W. Adorno treten als Gesprächpartner hinzu, so daß Nietzsches (...) Problem der Leibvergessenheit der Moderne mit Blick auf Foucaults Analyse der Disziplinierung des Leibes und Th. W. Adornos Theorie der Verdinglichung und der Ichschwäche erörtert wird. Ziel ist die Entwicklung einer Hermeneutik der Leiblichkeit, um auf dieser Grundlage eine Leibkultur zu entwickeln. Folgerichtig kulminiert die vorliegende Arbeit in einem Schlußkapitel über Leibverstehen und Leibbildung. (shrink)

Chu tu wen xian yu ru dao guan xi " nei rong jian jie: ru dao guan xi shi yi xiang gui mo hong da de yan jiu ke ti, ta she ji daozheng ge Zhongguo si xiang shi de nei zai jie gou he fa zhan guo cheng, she ji dao Zhongguo wen hua jin hou de zou xiang, yi yi zhong da. Er shi shi ji yi hou, yi huo de le shu liang ke guan de yan jiu (...) cheng guo. Zui jin chu tu wen xian de da liang yong xian you wei zhe ge wen ti de tao lun ti gong le xu duo xin cai liao, xin shi ye, xin guian dian."Chu tu wen xian yu ru dao guan xi " shou ji le 30 duo pian you dai biao xing de lun wen, tong guo "Kong Lao Meng Zhuang zhi bian", "Ru dao hu bu yu ying xiang", "Chu tu wen xian xin shi ye" san ge ban kuai jia yi cheng xian, xi wang du zhe jie ci dui yi wang ru dao guan xi yan jiu de fa zhan mai luo yu kuang jia you zong ti de ba wo, bing you ci kai chu xin de yan jiu tian di. (shrink)

Chinese drama was developed in the thirteenth century, but its roots can be traced back to music, one of the six arts, the main subjects in the Confucian curriculum. Yue is not only a synthesis of instrumental music, song, poetry, and dance as aspects of the fine arts, but also a method to promote moral education. In Confucianism, moral implications trump all other considerations in the discussion and evaluation of yue. This is what makes Confucianism the radical moralism that dominated (...) Chinese aesthetics before the Han dynasty. But Confucian moralism was attacked by Ji Kang 嵇康, a great scholar, musician, and Daoist philosopher who argued for the radical autonomism of music in his.. (shrink)

Ben shu tong guo dui Kang Youwei zhi "qun" yu"du" guan nian de kao cha, lai ba wo Kang Youwei dui ge ren, guo jia nai zhi tian xia zhi xu de shen ke si kao. Zhu yao nei rong you: yi, Jin dai"qun-du" guan nian de chu xian ji qi zou xiang, er, Kang Youwei "qun-du" guan nian chan sheng de si xiang bei jing, san, "Du ren" yu Kang Youwei dui xian dai xing ge (...) ti sheng cun zhi ling hui, si, "Qun" yu guo jia wei xin, wu, "qun-du" guan lian yu chong tu: min quan yu guo jia guan nian zhi jian de zhang li, liu, Shi jie fan wei zhi "du" yu "qun" : guo jia yu "da tong"deng. (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)

Ben shu jie shao le gong zi zhen, wei yuan, yan fu, kang you wei, tan si tong, liang qi chao, chen tian hua, zhang bing lin deng wan qing si xiang jia de zhe xue si xiang.

In this research we apply the Theory of Planned Behavior (TPB) to study decisions related to information privacy protection. A TPB-based model was proposed to investigate whether organization-based self-esteem and perceived deindividuation can be employed to measure the strength of the perceived behavioral control construct. In addition, we examined if the addition of a causal path linking subjective norms to attitudes and another causal path linking organization-based self-esteem to subjective norms enhanced our research model's predicting power. Our study shows that (...) information systems (IS) professionals' intentions to protect personal information privacy are influenced by their attitudes, subjective norms, perceived deindividuation, and organization-based self-esteem. It further shows that attitudes are influenced by subjective norms, which, in turn, are influenced by organization-based self-esteem. (shrink)

In this article, we present an argumentative approach to normative reasoning. Special attention is paid to deontic conflicts, contrary-to-duty and specificity cases, which are modelled by means of argumentative attacks. For this, we adopt a recently proposed framework for logical argumentation in which arguments are generated by a sequent calculus of a given base logic of Argument & Computation ), and use standard deontic logic as our base logic. Argumentative attacks are realized by elimination rules that allow to discharge specific (...) sequents. We demonstrate the usefulness of our approach by means of various well-known benchmark examples, and show that this approach is rich enough to capture a variety of paradigms for handling conflicting norms such as reasoning with maximally consistent sets, prioritized norms and deontic formalisms based on I/O logic. (shrink)

To discern the indiscernibles is the main purpose of Danto’s philosophy of art. Influenced by analytical philosophy, Zen Buddhism, and symbolism, three ways of discernment can be identified in Danto’s text: the external discernment, the internal discernment, and the middle discernment, which, roughly speaking, mean a discernment by means of examining the object, self-reflection or enlightenment, and the relation between experience and expression, in Danto’s terms, the aboutness and embodiment, respectively. However, neither analytic philosophy and its external discernment nor Zen (...) and its internal discernment can distinguish the indiscernible indeed, only symbolism and its middle discernment have the potential to do so. Unfortunately, Danto was so indulged in analytical philosophy and Zen that he could not see this promise from symbolism. (shrink)

The auditory gaze cueing effect (auditory-GCE) is a faster response to auditory targets at an eye-gaze cue location than at a non-cue location. Previous research has found that auditory-GCE can be influenced by the integration of both gaze direction and emotion conveyed through facial expressions. However, it is unclear whether the emotional information of auditory targets can be cross-modally integrated with gaze direction to affect auditory-GCE. Here, we set neutral faces with different gaze directions as cues and three emotional sounds (...) (fearful, happy, and neutral) as targets to investigate how the emotion of sound target modulates the auditory-GCE. Moreover, we conducted a controlled experiment using arrow cues. The results show that the emotional content of sound targets influences the auditory-GCE but only for those induced by facial cues. Specifically, fearful sounds elicit a significantly larger auditory-GCE compared to happy and neutral sounds, indicating that the emotional content of auditory targets plays a modulating role in the auditory-GCE. Furthermore, this modulation appears to occur only at a higher level of social meaning, involving the integration of emotional information from a sound with social gaze direction, rather than at a lower level, which involves the integration of direction and auditory emotion. (shrink)

The purpose of the Chinese Environmental Information Disclosure System is to protect the environment through public participation and public opinion. This paper uses data from listed Chinese companies in heavily polluted industries from 2008 to 2013 to examine the influence that corporate political connection has on corporate environmental information disclosure level. The results show that firstly, while environmental disclosure level has improved over time, negative information that reflects the real status of environmental management has also been concealed. Secondly, although corporate (...) political connection can influence companies to more actively disclose environmental information, it can also mask political rent-seeking in the guise of protecting the environment. This is especially prevalent in state-owned enterprises where political connection has a significant positive impact on CEID in the eastern and western parts of China. If political connections influence CEID, it will be difficult to improve the quality of environmental disclosure and provide useful information for decision makers. There is an urgent need to standardize and strictly regulate listed companies’ system for environmental information disclosure. (shrink)

Artificial intelligence (AI) art is the product of AI technology applied to art. In terms of technical application, AI art has two methods: symbolism and connectivism. In terms of the human-machine system, there are three levels: human using machine, human guiding machine and human-machine separation. AI art is a special form, existing between natural beauty and human art: AI art, first of all, is not a natural aesthetic object, given that it is the product of artefacts. Its appreciation is mixed (...) with interests, and its artistic generation is a kind of “purposeful non-purposefulness.” Secondly, AI art is not equal to traditional human art, because AI has no intentionality or consciousness. Thirdly, AI participates in the construction of artistic logic and breaks the boundary of traditional art. AI can be regarded as an “agent” in art generation, and together with people constitute the “actor network” of art. The processes of generation, identification and appreciation of AI art include the judgment of true and false. AI art reflects the forced integration of intelligent technology into art, an attempt to rid of contingency, dialectics, and negativity of art. But what we need is the real harmonisation of art and technology. People should use aesthetic reason to guide AI technology. (shrink)

The problem of Confucius has been the subject of a most heated debate in philosophy circles for several years. Prior to 1962, the major points of debate were: whether the philosophical thought of Confucius is idealistic or materialistic; whether the political thought of Confucius represents [the interests of] the ruined slaveholders or the newly emerged landlord class; and whether the thoughts of Confucius are reactionary or progressive. However, since the spring of 1962 a new trend began to appear. Articles glorifying (...) Confucius began to appear in the press throughout the country. They dealt with Confucian ideas on a profusion of subjects, such as arts, music, military affairs, psychology, and so forth. Some of these articles presented an abstract analysis of Confucian thoughts as transcending all classes and times and made them eternal and "evergreen"; some went as far as to put Marxist ideology under the name of Confucius. Others maintained that we should treasure Confucian thoughts and that any criticism would ruin the legacy. Still others asserted that the policy of treasuring legacy of the Confucian thoughts should be "arrangement, consolidation, and elevation.". (shrink)

Social media, often regarded as the precursor to artificial intelligence, has been a focal point of ethical debates over the past decades. Recently, with its entanglement in discussions surrounding...

It has long been observed that human protein‐coding genes have a particular distribution of GC‐content: the 5′ end of these genes has high GC‐content while the 3′ end has low GC‐content. In 2012, it was proposed that this pattern of GC‐content could act as an mRNA identity feature that would lead to it being better recognized by the cellular machinery to promote its nuclear export. In contrast, junk RNA, which largely lacks this feature, would be retained in the nucleus and (...) targeted for decay. Now two recent papers have provided evidence that GC‐content does promote the nuclear export of many mRNAs in human cells. (shrink)

Business Ethics, the Environment &Responsibility, EarlyView.