Variance investigation has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: the extent to which two different accountability-oriented control aspects of VI affect budgetary slack and the extent of the moderating effect of moral development on the relationship between these two accountability-oriented control aspects and budgetary slack. Our experimental results show that both external investigation and self-reporting can reduce the propensity of creating slack at (...) the ex ante budgeting stage. More specifically, the effect of external investigation on reducing the propensity of creating budgetary slack is greater than that of self-reporting. This study further reveals that moral development moderates the effect of external investigation on budgetary slack. When comparing subordinates with low moral development with those with high moral development, our results show that the effect of external investigation on budgetary slack is stronger among the former group than the latter group. This study does not find any moderating effect of moral development on the relationship between self-reporting and budgetary slack. Our study sheds some new light on varying effects of two accountability-oriented control aspects of VI on budgetary slack, which are also moderated by different levels of subordinates’ moral development. These results may be considered in the design and implementation of management control systems. (shrink)

With increasingly protracted conflict and crisis situations and today’s sustainable development imperative, the global community is facing challenges in providing quality education to refugee learners. The article reflects on conventional approaches that have been adopted by the global stakeholders and questions whether the current state of refugee education is indeed educational. Based on Paulo Freire’s theoretical standpoint, the article draws on limitations of the dominant approaches in the field of refugee education. It argues that there needs to be an alternative (...) view perceiving refugees beyond merely beneficiaries of educational interventions, and education beyond a tool for domestication. (shrink)

本书亦诗亦歌亦故事的用“七言古风史诗体”来讲述圣人张载传奇的一生。包括张载为官从政的一面、精通“易学”的一面，以及精研熟读、长于思考、文学修养极其丰富的一面。让读者对于张载有一个较深刻的认识。.

From the tape-recording of naturally occurring Chinese psychotherapy sessions, this article explores how repeated occurrences of resistance are managed in the course of interactional sequences and the participants’ actions within these sequences. By employing the methods of conversation analysis, we discuss the main discursive strategies employed by the clients to express their resistance and investigate how the therapist manages this. We find that clients show their resistance to the therapist’s questions in four ways: keeping silence, providing minimal response, making non-answer (...) responses, and being over-talkative. Persistent asking is the main technique we identify in the data for the therapist to manage the resistance; in the meantime, asking questions in a stepwise way, making requests after facing resistance to questions, active retreating and reformulating of the client’s words are employed as subsidiary techniques. The successful management of resistance leads to a smooth sequential development of the psychotherapy, while inappropriate strategies might result in a halt or even breakdown of the therapeutic work. In psychotherapy, resistance is a result of the shared interaction between client and therapist. It is such a complex issue that, in order to understand and manage it, we also take into consideration the broader social and cultural context in which it occurs. (shrink)

Publication date: 30 November 2016 Source: Author: Wen Lee Ng, Manimangai Mani, Wan Roselezam Wan Yahya While the growing body of research on Tan Twan Eng’s The Gift of Rain focuses on the protagonist, Philip Hutton’s traumatic condition, his Chinese identity, and his ambiguous identity, this study devotes particular attention to the complexity of interactions between various cultures practised by Philip. This study aims to address this gap by applying the concept of transculturalism to analyse the processes of acquiring a (...) foreign culture and incorporating the foreign culture into traditional cultures experienced by Philip. In other words, this study employs the concept of transculturalism to examine multicultural depictions in the novel. Scholars, such as Khan, Tiwari, Sheoran and Tan C. S. who have examined multicultural depictions in various literary texts, have found that multicultural circumstances cause certain ethnic groups to lose their cultures and identities. Hence, the multicultural circumstances depicted are perceived as negative phenomena. However, this study has found that by examining the interactions between various cultures, rather than focusing on the end products such as portrayals of hybridity, the positive sides of multicultural depictions could be revealed. The transculturation process experienced by Philip shows that the new cultural practices he has created are made up of both his traditional cultures and the foreign culture he has acquired. This means that Philip does not totally lose his traditional cultures and identities. Therefore, this study concludes that multicultural depictions in The Gift of Rain could be read positively, provided that the interactions between various cultures, which resulted in the incorporation of a foreign culture into traditional cultures, are examined. (shrink)

There is a perennial and universal concern about the "self." The question of "who I am" is a necessary step on the path of self-awakening. The Ancient Greek aphorism "know thyself" was inscribed in the forecourt of the Temple of Apollo at Delphi and has been widely praised. Within the philosophical scope of the "self," the problem of personal persistence or personal identity has attracted a great deal of attention and has been discussed extensively in the Western philosophical tradition. The (...) problem is as follows: how can we ensure that those "I"s that exist at different times, play different roles, present different appearances, and have different thoughts are the same person? For example, I am a scholar; I am a... (shrink)

本书深入细致地介绍了刑法总论的基本理论问题,特别是犯罪构成和刑事责任问题。每个专题在系统介绍中外学者的观点之后,都提出了自己的观点。.

This study examines the characteristics of request sequences in Chinese public service calls. The data analysis indicates that a prominent characteristic of Chinese public service calls is the frequent appearance of insert expansions and non-minimal post-expansions, with the latter occurring after both preferred response and dispreferred response. This is closely related to participants’ institutional identities and epistemic asymmetry; operators handling such service calls should pay due attention to this asymmetry to ensure mutual understanding in conversation.

People are typically poor at telling apart truthful and deceptive statements. Based on the Unconscious Thought Theory, it has been suggested that poor lie detection arises from the intrinsic limitations of conscious thinking and can be improved by facilitating the contribution of unconscious thought. In support of this hypothesis, Reinhard, Greifeneder, and Scharmach (2013) observed improved lie detection among participants engaging in unconscious thought. The present study aimed to replicate this unconscious thought advantage using a similar experimental procedure but with (...) an important improvement in a key control condition. Specifically, participants judged the truthfulness of 8 video recordings in three thinking modes: immediately after watching them or after a period of unconscious or conscious deliberation. Results from two experiments (combined N = 226) failed to reveal a significant difference in lie detection accuracy between the thinking modes, even after efforts were made to facilitate the occurrence of an unconscious thought advantage in Experiment 2. The results imply that the unconscious thought advantage in deception detection is not a robust phenomenon. (shrink)

Product counterfeiting, a serious problem throughout the world, is particularly challenging for luxury brands, which often have simple designs and a value that depends largely on buyers' perceptions. This study incorporates the concept of customer value into an investigation of the anticounterfeiting strategies. Both hedonic and utilitarian values positively influence customer loyalty toward luxury brands. As a means to strengthen customer values, legal and product strategies positively influence customers' hedonic value, whereas communication and product strategies positively influence their utilitarian value. (...) The managerial implications of these findings and directions for further research are discussed. (shrink)

In Nos. 105 and 121 of the Kuang-ming Daily "Philosophical Supplement," there were two articles by Ch'ieh Ta-yu: "Some Opinions on the Problem of Determining the Object of Dialectical Logic" and "The Marxist Dialectical Method and Dialectical Logic." The first is quite general, while the second "elucidates the connections and differences" between dialectics and dialectical logic discussed in the first article. Almost all the basic points in both articles are erroneous. Actually, the author waves the banner of antidogmatism and expounds (...) a revisionist point of view. We will now refute his contentions. (shrink)

ObjectivesWuhan is the city where coronavirus disease was first reported and developed into a pandemic. However, the impact of the prolonged COVID-19 pandemic on medical staff burnout remains limited. We aimed to identify the prevalence and major determinants of burnout among medical staff 1 year after the beginning of the COVID-19 pandemic in Wuhan, China.Materials and MethodsA total of 1,602 medical staff from three hospitals in Wuhan, China, were included from November 1–28, 2021. Chi-square tests were conducted to compare the (...) prevalence of burnout across groups based on sociodemographic and professional characteristics. A multivariate analysis was performed using a forward stepwise logistic regression model.ResultsApproximately 37.39% of the medical staff experienced burnout 1 year after COVID-19 pandemic. Emotional exhaustion was the most common symptom of burnout, with 1,422 participants reporting a severe EE. Burnout was associated with insufficient social support and “neutral” or “dissatisfied” patient-physician relationships. Respondents who participated in the care of COVID-19 patients had a higher risk of burnout symptoms than those who did not participate. In particular, mental resilience was negatively associated with burnout among the medical staff.ConclusionNearly two-fifths of the participants had symptoms of burnout, with reduced personal accomplishment being the predominant symptom 1 year after COVID-19. Healthcare organizations should regularly measure and monitor burnout among the medical staff. In addition, creating positive work environments and improving the mental resilience of medical staff may be effective ways to reduce burnout. (shrink)

This chapter examines Zhuangzi, an influential Daoist text written by Zhuang Zhou and named after the Daoist thinker Zhuang Zi. It discusses Zhuangzi’s emphasis on the philosopher’s wisdom regarding political and social management, its concept of personal realization, and its concern with social and political order. It also considers Daoism’s notion of wuwei in relation to wuwo, wudai, wugong, and wuming. Furthermore, it looks at the wholeness, equality, relatedness, and relativity of wanwu, along with the organizational implications of Zhuangzi, and (...) the connection between Daoist thinking and organizational management. (shrink)

The central topic for the philosophical study in China during the past century was to relate our study to Western philosophy and solve the problem of the modernization of Chinese philosophy. Thus, the development of Chinese philosophy during this period is marked by identifying itself with Western criteria of values in addition to its self-orientation, self-introspection, self-development, and self-perfection. In the 21st century, Chinese philosophers will transcend the boundaries of the country to reconcile itself with the world and, at the (...) same time, maintain a style of our own and set up a new theoretical system of Chinese philosophy. At the turn of the century and millennium, it is customary to look back and summarize the state of development of this century, drawing inspiration and lessons from it to anticipate and look forward to the next century. Since the 1990s, Chinese philosophical circles have held various forms of seminars on this topic, raising insightful and contemplative questions that have contributed significantly to an in-depth exploration of the issue. (shrink)

A deterrence theory of punishment holds that the institution of criminal punishment is morally justified because it serves to deter crime. Because the fear of external sanction is an important incentive in crime deterrence, the deterrence theory is often associated with the idea of severe, disproportionate punishment. An objection to this theory holds that hope of escape renders even the severest punishment inapt and irrelevant. -/- This article revisits the concept of deterrence and defend a more plausible deterrence theory of (...) punishment—the wide-scope deterrence theory. The wide-scope theory holds that we must make the best use of all the deterrence tools available, including both external and internal sanctions. Drawing on insights from the early Confucian tradition, the article develops a deep deterrence theory, which holds that the most important deterrence tool involves internal, not external, sanction. It describes how internal sanctions deter potential offenses and why relevant policies need not conflict with liberalism’s respect for neutrality. (shrink)

This study examined how different components of working memory are involved in the acquisition of egocentric and allocentric survey knowledge by people with a good and poor sense of direction (SOD). We employed a dual-task method and asked participants to learn routes from videos with verbal, visual, and spatial interference tasks and without any interference. Results showed that people with a good SOD encoded and integrated knowledge about landmarks and routes into egocentric survey knowledge in verbal and spatial working memory, (...) which is then transformed into allocentric survey knowledge with the support of all three components, distances being processed in verbal and spatial working memory and directions in visual and spatial working memory. In contrast, people with a poor SOD relied on verbal working memory and lacked spatial processing, thus failing to acquire accurate survey knowledge. Based on the results, a possible model for explaining individual differences in spatial knowledge acquisition is proposed. (shrink)

This study aims to develop a robust metalearning system for rapid classification on a large number of tasks. The model-agnostic metalearning with the CACTUs method is improved as EW-CACTUs-MAML after integrated with the entropy weight method. Few-shot mechanisms are introduced in the deep network for efficient learning of a large number of tasks. The process of implementation is theoretically interpreted as “gene intelligence.” Validation of EW-CACTUs-MAML on a typical dataset indicates an accuracy of 97.42%, performing better than CACTUs-MAML. At the (...) end of this paper, the availability of our thoughts to improve another metalearning system is also preliminarily discussed based on a cross-validation on another typical dataset. (shrink)

Improving the resilience of urban road networks suffering from various disruptions has been a central focus for urban emergence management. However, to date the effective methods which may mitigate the negative impacts caused by the disruptions, such as road accidents and natural disasters, on urban road networks is highly insufficient. This study proposes a novel adaptive signal control strategy based on a doubly dynamic learning framework, which consists of deep reinforcement learning and day-to-day traffic dynamic learning, to improve the network (...) performance by adjusting red/green time split. In this study, red time split is regarded as extra traffic flow to discourage drivers to use affected roads, so as to reduce congestion and improve the resilience when urban road networks are subject to different levels of disruptions. In addition, we utilize the convolution neural network as Q-network to approximate Q values, link flow distribution and link capacity are regarded as the state space, and actions are denoted as red/green time split. A small network is utilized as a numerical example, and a fixed time signal control and other two adaptive signal controls are employed for the comparisons with the proposed one. The results show that the proposed adaptive signal control based on deep reinforcement learning can achieve better resilience in most of the cases, particularly in the scenarios of moderate and severe disruptions. This study may shed light on the advantages of the proposed adaptive signal control dealing with major emergencies compared to others. (shrink)

Nothingness has become a prominent research topic in recent intercultural philosophy. An Eastern concern for nothingness is frequently juxtaposed to a Western philosophy of being. Rather than adopting a contrastive approach, this chapter proposes a critical conception of nothingness in a twofold sense. First, nothingness is related to human experience and action. Secondly, a transcultural conception of nothingness highlights the incongruity between distinctive domains of human experience between and within cultures. Departing from Roland Barthes’ aesthetic approach to nothingness in terms (...) of “the neutral,” the chapter argues for a practice of inter-cultural philosophy that reveals the in-between spaces, the interstices, and voids in modern societies. (shrink)

Research on couples’ earnings arrangements has focused on men’s and women’s conformance to the male-breadwinner/female-homemaker model. By doing so, research has ignored the following: Breadwinning can be a source of stress for men; the male-breadwinner/female-homemaker model does not apply to all racial groups; and the proportion of women in an occupation may moderate the stress process associated with divergent earnings arrangements. To address factors overlooked, I applied mixed-effects models to the 1999–2017 Panel Study of Income Dynamics data to examine the (...) internalizing and externalizing responses to stress among married, non-Hispanic white and Black men and women. Greater relative earnings reduce Black women’s psychological distress and heavy drinking, but increase Black men’s heavy drinking. Among white men, greater relative earnings reduce psychological distress and demonstrate a curvilinear relationship with heavy drinking, whereas no significant pattern emerges for white women. Occupational sex composition moderates these relationships. Among Black women, greater relative earnings lower psychological distress the most for those in women-concentrated occupations, and moving from economic dependency to equal breadwinning decreases heavy drinking the most for white men in men-concentrated occupations. Findings showcase the value of an intersectional approach to capture the diverse meanings associated with earnings arrangements. (shrink)

Metrics and their weaker forms are used to measure the difference between two data. There are many metrics that are available but not desired by a practitioner. This paper recommends in a plausible reasoning manner an easy-to-understand method to construct desired distance-like measures: to fuse easy-to-obtain pseudo-semi-metrics, pseudo-metrics, or metrics by making full use of well-known t-norms, t-conorms, aggregation operators, and similar operators. The simple reason to do this is that data for a real world problem are sometimes from multiagents. (...) A distance-like notion, called weak interval-valued pseudo-metrics, is defined by using known notions of pseudo-semi-metrics, pseudo-metrics, and metrics; this notion is topologically good and shows precision, flexibility, and compatibility than single pseudo-semi-metrics, pseudo-metrics, or metrics. Propositions and detailed examples are given to illustrate how to fabricate an expected or demanded WIVP-metric in practical problems, and WIVP-metric and its special cases are characterized by using axioms. Moreover, some WIVP-metrics pertinent to quantitative logic theory or interval-valued fuzzy graphs are constructed, and fixed point theorems and common fixed point theorems in weak interval-valued metric spaces are also presented. Topics and strategies for further study are also put forward concretely and clearly. (shrink)

Hindman’s theorem says that every finite coloring of the natural numbers has a monochromatic set of finite sums. Ramsey algebras are structures that satisfy an analogue of Hindman’s Theorem. This paper introduces Ramsey algebras and presents some elementary results. Furthermore, their connection to Ramsey spaces will be addressed.