The present study examined how two- to four-year-old preschoolers in Singapore (N = 202) balance fairness and ingroup loyalty in resource distribution. Specifically, we investigated whether children would enact fair distributions as defined by an equality rule, or show partiality toward their ingroup when distributing resources, and the conditions under which one distributive strategy may take precedence over the other. In Experiment 1, children distributed four different pairs of toys between two puppets. In the Group condition, one puppet was assigned (...) to the same group as the child while the other puppet was assigned to a different group using colored stickers in a minimal group paradigm; in the No Group condition, no group assignments were made. Children’s distributions in each condition were assessed for whether the toys were fairly (equally) distributed or unfairly (unequally) distributed in favor of either puppet. Experiment 2 was identical to Experiment 1, except that a third identical toy was introduced following the distribution of each toy pair. Distributions were separately assessed for whether the first two toys were fairly (equally) distributed or unfairly (unequally) distributed in favor of either puppet, and whether children distributed the third toy to the ingroup or outgroup puppet. Overall, the vast majority of children abided by an equality rule when resources were precisely enough to be shared between recipients, but distributed favorably to the ingroup member when there was limited resource availability. We found that fairness trumped ingroup loyalty except in resource distribution involving limited resources. Our findings are consistent with findings from other resource distribution studies with preschoolers and similar studies measuring young infants’ expectations of distributive behaviors in third-party observations. Taken together, there is evidence suggesting stability in the development of knowledge to behavior in the subdomains of fairness and ingroup loyalty. (shrink)

本书分新书, 疏, 赋三部分, 收录了过秦, 宗首, 数宁, 藩强, 大都, 胎教, 论定制度兴礼乐疏, 旱云赋等.

We contribute to the literature on intentions to report wrongdoing by examining whether Chinese internal auditors make consistent judgments when an ethical dilemma is presented in English and when the same dilemma is presented in Chinese. We invoke cultural frame switching theory, and our findings, which are based on a randomized experiment using between-subjects and within-subject mixed design, support the hypothesis that Chinese internal auditors are more likely to report wrongdoing when the ethical dilemma is presented in English than when (...) it is presented in Chinese. Our results, which demonstrate that internal auditors make inconsistent ethical judgments in English and Chinese, point to language-triggered cognitive bias resulting from cultural mindsets. We suggest practical interventions and language strategies to improve audit quality. (shrink)

Lu Jia's New Discourses: A Political Manifesto from the Early Han Dynasty is a readable yet accurate translation by Paul R. Goldin and Elisa Levi Sabattini. Celebrated as "a man-of-service with a mouth [skilled] at persuasion", Lu Jia (c. 228-140 BCE) became one of the leading figures of the early Han dynasty, serving as a statesman and diplomat from the very beginning of the Han empire. This book is a translation of Lu Jia's New Discourses, which laid out the reasons (...) for rise and fall of empires. Challenged by the new Emperor to produce a book explaining why a realm that was conquered on horseback cannot also be ruled on horseback, Lu Jia produced New Discourses, to great acclaim. (shrink)

Researchers have suggested that ethical judgments about “right” and “wrong” are the result of deep and thoughtful principles and should therefore be consistent and not influenced by factors, such as language :e94842, 2014b, p. 1). As long as an ethical scenario is understood, individuals’ resolution should not depend on whether the ethical scenario is presented in their native language or in a foreign language. Given the forces of globalization and international convergence, an increasing number of accountants and accounting students are (...) becoming proficient in more than one language, and they are required to interpret and apply complex ethical pronouncements issued by various global standard setters both in their native language and in English. There have been calls in the literature to examine whether subjects make systematically different ethical judgments in a foreign language than in their native language. We contribute to the literature by drawing on culture, linguistics, and psychology research to provide empirical evidence that Chinese subjects are more aggressive in interpreting the concept of control when providing their consolidation reporting recommendations in English than in Simplified Chinese. We applied a 2 × 2 within-subject and between-subject randomized experimental design using a sample of Chinese final year undergraduate accounting students at a leading Chinese university, where accounting courses are taught in both Simplified Chinese and English. Students in our study are proxy for entry-level accounting practitioners. Our findings have implications for the globalized business world and cross-cultural research by challenging the commonly held assumption that an individual’s ethical judgment is consistent in different languages. We suggest that systematically different ethical judgments in native and foreign languages needs to be recognized. (shrink)

Makoto (sincerity, truth, or faithfulness) is an important concept in haikai (Japanese comic linked verse) poetics. The discussions on makoto by the seventeenth-century haikai master Uejima Onitsura (1661-1738) clearly refer to the Daoist discourse on ziran (the Natural), and the clarification of this intertextuality is crucial to the understanding of the theoretical connotations of the term.

Using agency theory, this study empirically examined the relationship between board composition and corporate philanthropy. Generally, the ratio of insiders to outsiders, the percentage of insider stock ownership, and the proportion of female and minority board members were found to be positively and significantly associated with firms'' charitable contributions.

The relationship between corporate social responsibility and corporate financial performance has long been a central and contentious debate in the literature. However, prior empirical studies provide indefinite conclusions. The purpose of this study is to review systematically and quantify the CSR–CFP link in a meta-analytic framework. Based on 119 effect sizes from 42 studies, this study estimates that the overall effect size of the CSR–CFP relationship is positive and significant, thus endorsing the argument that CSR does enhance financial performance. Furthermore, (...) this work sheds light on the causal relationship between CSR and CFP. Subsequent financial performance is associated with prior social responsibility, while the reverse direction is not supported. This finding supports the instrumental stakeholder theory. As predicted, the meta-analysis results indicate that the measurement strategies of the two key constructs of CSR and CFP explain some variations of the CSR–CFP relationship. Last, this study examines the moderating effect of the environmental context on the CSR–CFP link. This work proposes that CSR in the developed world, with a relatively mature institutional system and efficient market mechanism, will be more visible than CSR in the developing world. The results show that the CSR–CFP relationship is stronger for firms from advanced economies than for firms from developing economies. (shrink)

Based on a survey of 2,361 directors in 291 of the largest companies of the Southeast States, this study empirically examined boards of directors' stakeholder orientations. The results indicate that there exist distinct stakeholder groups perceived by directors, directors have high stakeholder orientations, directors view some stakeholders differently depending on their occupation and type.

Scholars have generally agreed that correlative thinking represents a defining feature of traditional Chinese thought, and their discussions on this enduring mode of thinking have led to a better understanding of the Chinese intellectual and cultural tradition. Although scholars have seldom looked into the causes of the formation of early Chinese correlative thought, some of their discussions have provided inspiration for further investigation.A number of scholars have indicated that the concept of resonance was a fundamental factor in Chinese correlative thinking. (...) For example, both Hellmut Wilhelm and Joseph Needham asserted that, in correlative thinking, order, pattern, and symbolic correlation or.. (shrink)

A longitudinal study was conducted to examine the developmental trend of creative potential in Chinese junior high school students and the within-person and between-person effects of student–student support and need for cognition. Two hundred and fourteen Chinese junior high school students participated in the present study (mean age = 13.29 years, SD = 0.49 years, 116 boys). Student–student support, need for cognition, and creative potential were measured once per year for 3 years. Longitudinal multilevel models indicated that (1) Chinese junior (...) high school students’ creative potential showed a downward trend from grades 7 to 9; (2) at the within-person level, time-varying student–student support positively predicted time-varying creative potential; (3) at the within-person level, time-varying need for cognition moderated the positive link between time-varying student–student support and time-varying creative potential; and (4) at the between-person level, no support was found for the links between student–student support, need for cognition, and creative potential. Specifically, average levels of student–student support neither significantly predicted initial levels and developmental rates of creative potential nor moderated the links between average levels of student–student and initial levels and developmental rates of creative potential. The findings highlight that at the within-person and between-person levels, student–student support and need for cognition have differential influences on Chinese junior school students’ creative potential. (shrink)

The present study examined the effect of distant temporal distance on creative thinking and the underlying motivation mechanism. We tested our hypotheses in four studies. In Studies 1-4, participants in the distant temporal distance opposed to the proximal temporal distance performed better on a series of creative thinking tasks: the Alternate Uses Task (Study 1), the Chinese Remote Associates Test (Study 2), the Toy Design Task (Study 3) and the Ad Evaluation Task (Study 4). Moreover, Studies 2 and 3 found (...) that promotion motivation mediated the beneficial effect of distant temporal distance on the performance of the two creative thinking tasks. In conclusion, distant temporal distance facilitated creative thinking, and promotion motivation mediated this beneficial effect. (shrink)

We explore whether digital inclusion, a public policy designed to provide high-speed internet infrastructure for historically digitally excluded populations, is associated with the social and ethical challenge of financial inclusion. Using evidence from a sizable P2P lender in the U.S., we document that digital inclusion is positively associated with P2P lending penetration and that this relation is more pronounced in counties with limited commercial bank loan penetration and higher minority populations. Our new evidence from cross-sectional tests suggests that digital inclusion (...) plays a key role in financial inclusion, particularly in regions with more vulnerable and/or underserved populations. In consequence tests, we document that high-risk borrowing is less likely to be denied in counties with higher digital inclusion and that digital inclusion is positively associated with P2P lending efficiency in the form of more repeated borrowing, decreased funding time, and improved funding fulfillment. In addition, we show that the availability of alternative information, a plausible channel through which digital inclusion is related to financial inclusion, is positively associated with efficiency in P2P lending. Our findings indicate that digital inclusion can empower financial service providers and other stakeholders to collaboratively fulfill their ethical and social responsibilities to meet the financial needs of historically marginalized groups. (shrink)

Models of the work-to-family and family-to-work interface were tested in two heterogeneous samples of workers, one from North America (N = 408) and one from China (N = 442), using the same measures translated from English to Chinese using back translation. Consistent with proposed differences in the centrality of work and family, tolerance of work demands, and the availability of family support, work-to-family spillover effects tended to be stronger in the North American sample, whereas family-to-work spillover effects tended to be (...) stronger in the Chinese sample. However, some inconsistencies across cultures did not conform to this generalization. Results point to asymmetric differences between North America and China in the work–family interface. Theoretical implications for resource scarcity and expansionist perspectives are discussed, as well as those for the applicability of work–family interventions across North America and China. (shrink)

We examine enforcement action in China’s emerging markets by focusing on the agents that impose this action and the role played by supervisory boards. Using newly available databases, we find that supervisory boards play an active role when Chinese listed companies face enforcement action. Listed firms with larger supervisory boards are more likely to have more severe sanctions imposed upon them by the China Security Regulatory Commission, and listed companies that face more severe enforcement actions have more supervisory board meetings. (...) Our findings are of interest, as supervisory boards in China are generally perceived to be dysfunctional. This study contributes to the existing literature in three ways. First, we shed light on the effects of supervisory boards whose role in a fraud setting has not yet been examined. Second, the study has important policy implications for governance reform. Finally, our analyses provide the most up-to-date picture of fraud and governance issues in China’s ever-growing markets. (shrink)

Background: Ethical challenges are common in clinical nursing practice, and an infectious environment could put nurses under ethical challenges more easily, which may cause nurses to submit to negative emotions and psychological pressure, damaging their mental health. Purpose: To examine the ethical challenges encountered by nurses caring for patients with the novel coronavirus pneumonia (COVID-19) and to provide nurses with suggestions and support regarding promotion of their mental health. Research design and method: A qualitative study was carried out using a (...) qualitative content analysis. The participants were 18 nurses who agreed to attend an interview and describe their own experiences of providing care to COVID-19 patients in China. They were purposively sampled, and structured, in-depth interviews were performed. Data were iteratively collected and analyzed from February to March 2020. Ethical considerations: The proposal was approved by the Research Ethics Committee of the Second Hospital of Shandong University, China. Findings: The findings revealed three main themes and 10 categories. The themes were the following: (1) ethical challenges (people with COVID-19, inequality, professional ethics, and job competency); (2) coping styles (active control and planning, seeking support as well as catharsis, and staying focused); and (3) impacts on career (specialized nursing skills, scientific research ability, and management skills). Conclusion: Nurses faced ethical challenges on multiple fronts in caring for COVID-19 patients. The results may help nurses with more safety, ethics, and humanistic care in nursing practice. (shrink)

本书主要内容包括什么是马克思列宁主义,怎样对待马克思列宁主义、生态文明建设的哲学基础、关于社会全面协调发展的几个方法论问题等.

En el siglo pasado el evento más destacado de la historia cubana fue la Revolución de 1959, movimiento social que fue especialmente influyente en la generación que participó en ella, y comenzaba a vivir la postrevolución. En los años ´50 del siglo pasado los cubanos sufrieron un trauma espiritual y físico difícil de superar. Los personajes de Regreso a Ítaca (2016) representan ese periodo, reflejan un micromundo de la situación general de la época. El regreso de España de uno de (...) los personajes provoca una reunión entre cinco amigos en una azotea de La Habana. La discusión entre ellos solo logra revivir la esperanza, al mismo tiempo que la desilusión de su pasado, presente y futuro. Como la obra se presenta bajo la estructura de guion, respeta las tres reglas del teatro, lo que favorece una mirada desde la interpretación teatral. Para este trabajo nos apoyaremos en una perspectiva sociológica y psicológica, a fin de comprender mejor la recreación que Padura y Cantet hacen de la situación general de ese periodo. Nuestro análisis busca mostrar que la intertextualidad entre la literatura y la historia permite entender tanto una época, como las vivencias humanas que tienen lugar en ella, de una manera más vívida. Padura no solo presenta un guion sobre el reencuentro entre cinco viejos amigos, sino que también manifiesta que todos se enfrentan a una reconsideración de las ilusiones perdidas, por y en la Revolución, de una manera dolorosa, pero al mismo tiempo humorística, cáustica e incluso alegre. (shrink)

This article proposes to challenge the generally accepted argument that early Chinese cosmology transcended questions of gender by presenting a new analysis of the Xian 咸 and other relevant hexagrams in the Classic of Changes, as well as their classical commentaries. This new study shows that, the concept of the resonant gendered relation of husband and wife played a significant role in constructing social relations and cosmological modes implied in this significant classic. The harmonious husband–wife relation was placed at the (...) center of the social, political, and cosmic order. This may be one reason that from about the same period, Confucian moral and political philosophy always emphasized the importance of ordering one’s family before governing the state. In this sense, the Chinese cosmology, as seen in the Classic of Changes, does not transcend gender; on the contrary, it is gendered. (shrink)

Although previous studies focus on the role of women in the boardroom and corporate response to natural disasters, none evaluate how women directors influence corporate philanthropic disaster response (CPDR). This study collects data on the philanthropic responses of privately owned Chinese firms to the Wenchuan earthquake of May 12, 2008, and the Yushu earthquake of April 14, 2010. We find that when at least three women serve on a board of directors (BOD), their companies’ responses to natural disasters are more (...) significant. Age diversity among women on BODs as well as good corporate profitability (e.g., high earnings per share) positively moderates the relationship between women on BODs and CPDR. (shrink)

This study uses the institutional perspective to examine the interaction effects between the subnational institutional context and firm-level parameters on corporate environmental behaviors, based on a unique cross-sectional data set of private firms compiled from three different sources in China. Our results suggest that both enforcement stringency of environmental regulations at the provincial-level and private firms’ foreign ownership negatively affect compensation fees, which are levies charged for firms’ emissions. Enforcement stringency also moderates the firm-level relationship between foreign ownership and compensation (...) fees, but such a cross-level moderating effect holds only for private firms with non-HMT investments. (shrink)

With a previous paper (Niu & Wang, 1995), a general, hypothetical outline of the mechanism of carcinogenesis was proposed. With reference to the fact of starvation-induced hypermutation in micro-organisms, we propose that the hypoxia commonly seen in the cells at the centre of solid tumours might also result in hypermutation, and then p53-dependent programmed cell death. Like the apparently adaptive mutations in micro-organisms, only those genes (e.g. p53) that enable the cells to escape from apoptosis may be selected.

The present study investigated the lasting effects of sickness presenteeism on well-being and innovative job performance in the demanding Chinese work context compounded with the precarities of the post-pandemic business environment. Adopting the conservation of resources theory perspective, especially its proposition of compensation of resources, we incorporated social resources at work as joint moderators in the presenteeism–outcomes relationship. We employed a panel design in which all variables were measured twice with 6 months in between. Data were obtained from 323 Chinese (...) employees working in diverse industries in Taiwan. We found that after controlling for the baseline level of well-being, presenteeism did not have a lasting effect on employees' exhaustion. However, presenteeism did have a negative lasting effect on employees' innovative behavior 6 months later. Moreover, we found a significant three-way interaction of presenteeism, supervisory support, and collegial support on employees' innovative job performance, after controlling for the baseline level of performance. Specifically, when working under illness, employees displayed the best innovative performance with high levels of both supervisory and collegial support, the worst performance with both support being low, and the intermediate when any one of the support being high. This can be taken as the preliminary evidence to support the COR proposition of resource caravans, showing that supervisory support and collegial support compensated for each other as critical resources in alleviating the impact of working under sickness on employees' innovative performance. Theoretical implications of the findings are discussed, taking into account the macro-cultural context of the East Asian Confucian societies. We also reflected on the managerial implications of the lasting damages of sickness presenteeism and benefits of mobilizing social resources on employees' well-being and performance. (shrink)

While it is widely assumed that greater diversity in corporate governance will enhance a firm’s corporate social performance, this study considers an alternative thesis which relates managerial control to corporate philanthropy. The study empirically evaluates both board diversity and managerial control of the board as possible predictors of corporate philanthropy. The demonstration of a positive relationship between managerial control and corporate philanthropy contributes to our understanding that corporate social performance results from a complex set of economic and social motives. Possible (...) future research and managerial implications are discussed. (shrink)

Many corporations actively engage in political activities to enhance their relationships with politicians, facilitating access to scarce resources and creating competitive advantages. We investigate corporate donations to explore how they initiate interactions between firms and new local leaders in China. Specifically, we propose that political turnover creates unique opportunities for firms to win over new officials via corporate donations, especially in competitive markets. Moreover, we find that firms that make generous donations at the beginning of a new city secretary’s tenure (...) receive more attention from representatives of new local leaders, especially firms that were politically disadvantaged under a predecessor’s governance. Empirical studies on the turnover of city secretaries between 2001 and 2012 in China strongly support our hypotheses. Consequently, this study improves our understanding of how corporate donations initiate social exchanges between firms and politicians. (shrink)

Sequences of individual words make up media reports. And sequences of media reports constitute the power of the news media to influence corporate practices. In this paper, we focus on the micro-foundations of news reports to elaborate how an atmosphere of negative news reports following an initial exposure of corporate pollution activity can help stop such activity through their impact on corporate managers. We extend our understanding of the corporate governance effect of news media by considering two new aspects of (...) reports—one, the proportion of words in negative reports relative to the total number of words in all reports; and two, the geographical origin of news media. We suggest that the more negative the media coverage, and the more local this coverage, the greater the impact on corporations. Our study of news media reports from more than 600 newspaper sources on disciplining pollution activities of listed Chinese firms from 2004 to 2012 provides strong support for our hypotheses. These findings have valuable implications for the handling of pollution issues in transitional economies via the power of news words. (shrink)