With the rapid development of computer science and information technology, artificial intelligence has been developed from theory to application. As a key technology in the modern society, AI is increasingly affecting all aspects of people’s daily lives, including sports training. AI can be considered as an assistive technology to provide specific support to athletes’ physical education training through various means such as data analysis and simulation of training scenarios. Although research on AI is still in the preliminary stage, it is (...) significant to explore how AI can be applied in sports training since this emerging technology could facilitate people’s physical training to some extent. This paper first reviews the existing research on AI applications. Then, based on the fundamental concept and related research results of AI, this study explores three specific cases of AI application in sports training and explains the main principles. This research focuses on discussing the strong relationship between AI technology and physical education training and highlights the advantages of AI, including utilization, convenience, and innovation. (shrink)

Artificial intelligence (AI) systems are increasingly adopted to make decisions in domains such as business, education, health care, and criminal justice. However, such algorithmic decision systems can have prevalent biases against marginalized social groups and undermine social justice. Explainable artificial intelligence (XAI) is a recent development aiming to make an AI system’s decision processes less opaque and to expose its problematic biases. This paper argues against technical XAI, according to which the detection and interpretation of algorithmic bias can be handled (...) more or less independently by technical experts who specialize in XAI methods. Drawing on resources from feminist epistemology, we show why technical XAI is mistaken. Specifically, we demonstrate that the proper detection of algorithmic bias requires relevant interpretive resources, which can only be made available, in practice, by actively involving a diverse group of stakeholders. Finally, we suggest how feminist theories can help shape integrated XAI: an inclusive social-epistemic process that facilitates the amelioration of algorithmic bias. (shrink)

The mechanism of how the COVID-19 global pandemic has affected the entrepreneurial intentions of college students remains unknown. To investigate the impact of the entrepreneurial environment on entrepreneurial self-efficacy and entrepreneurial intentions in the post-pandemic era, 913 college students were invited to complete a questionnaire. The data were analyzed with structural equation models. The conclusions revealed by the questionnaire are as followed: college students have retained some entrepreneurial intention in the post-pandemic era; the factors influencing the entrepreneurial intention include sex, (...) family entrepreneurial history, major, and education background; and entrepreneurial self-efficacy can play a major role to mediate the impact caused by the post-pandemic entrepreneurial environment on entrepreneurial intentions. The research conclusions provide important insights to improve college students’ entrepreneurial intentions in the post-pandemic environment. (shrink)

Background: The Taiwan Nursing Accreditation Council has proposed eight core professional nursing qualities including ethical literacy. Consequently, nursing ethics education is a required course for student nurses. These courses are intended to improve the ethical literacy. Moral sensitivity is the cornerstone of ethical literacy, and learning moral sensitivity is the initial step towards developing ethical literacy. Objectives: To explore the effect of nursing ethics educational interventions based on multiple teaching strategies on student nurses moral sensitivity. Based on the visual, auditory (...) and kinaesthetic model, three strategies were developed for determining the programme components and corresponding learning styles. Research design: This was a quasi-experimental study. Participants: A total of 234 junior-college student nurses participated in this study. All participants were aged 18–19 years. Ethical considerations: The study protocol was approved by the institutional review boards of Kaohsiung Veterans General Hospital. Only the participants who signed an informed consent form took part in the study. The participants were permitted to withdraw from the study at any point if they wished to do so without affecting their academic score. Results: The scores of Modified Moral Sensitivity Questionnaire for Student Nurses were significantly improved after the intervention of integrating multiple teaching strategies ( p =.042). Significant relationships were observed between the satisfaction scores of two teaching strategies and moral sensitivity. The results indicated that using multiple teaching strategies is effective for promoting nursing ethics learning. Conclusion: This strategy was consistent with the student nurses’ preferred learning style and was used to correct their erroneous ethical conceptions, assisting in developing their ethical knowledge. (shrink)

Understanding the influencing factors of cyberbullying is key to effectively curbing cyberbullying. Among the various factors, this study focused on the personal level of individual students and categorized the influencing factors of cyberbullying among college students into five sublevels, i.e., background, Internet use and social network habits, personality, emotion, and literacy related to digital citizenship. Then a questionnaire survey was applied to 947 Chinese college students. The results show that cyberbullying among Chinese college students are generally at a low level. (...) There are many factors influence cyberbullying. Specifically, at the personal background level, gender has a significant impact on cyberbullying and being cyberbullied. In terms of personal Internet use and social network habits, students’ average daily online time has no significant correlation with cyberbullying and being cyberbullied; however, the proportion of online non-learning time has a significantly positive correlation with cyberbullying, and the proportion of online learning/work time has a significant impact on being cyberbullied. At the personality level, the Big Five personality traits have varying degrees of correlation with and influence on cyberbullying and being cyberbullied. At the personal emotions level, students’ life satisfaction has a significantly negative correlation with cyberbullying and being cyberbullied while it only has a significant impact on being cyberbullied; the personal stress and empathetic concern aspects of empathy have a significantly positive correlation with cyberbullying and being cyberbullied among female students. At the literacy related to digital citizenship level, students’ understanding of and compliance with Internet etiquette have significantly negative impacts on cyberbullying; the ability to communicate and collaborate online and Internet addiction have significantly positive impacts on cyberbullying and being cyberbullied; the understanding of and compliance with relevant digital laws and regulations have significantly negative correlations with cyberbullying and being cyberbullied. Overall, college students’ digital citizenship level has a significantly negative correlation with cyberbullying but no significant correlation with being cyberbullied. Finally, analysis and suggestions were provided according to these statistical results and the effects of these factors on cyberbullying and being cyberbullied among college students, so as to help solve this problem and provide a new perspective for research in this field. (shrink)

One of the major divergences between dynamical systems theory and symbolism lies in their views on the role of representation in cognition. From the perspective of development, the cognitive development could be divided into three levels: sensorimotor, imagery representation and linguistic representation. It is claimed that representation is not a sufficient condition though it is necessary for cognition. However, it does not mean that the authors agree with the notion of strong coupling in dynamicism that completely rejects representation.

Prior research on workplace ostracism and helping behavior has yielded mixed results. This study integrates social learning theory and social role theory by constructing a multilevel model to examine the relationship between supervisor ostracism and helping behavior that focuses on the mediating role of coworker ostracism and the moderating role of subordinate gender. Using a two-wave, multisource approach, data were collected from 382 employees and 43 immediate team leaders in four business corporations in Guangxi Province, China. The results of path (...) analysis reveal that supervisor ostracism has a cross-level effect on helping behavior through the mediating role of coworker ostracism. Furthermore, the positive direct effect of supervisor ostracism on coworker ostracism and the negative cross-level indirect effect of supervisor ostracism on helping behavior via coworker ostracism was stronger for men than women. These findings expand and deepen our understanding of the ostracism field. (shrink)

: Here a moral principle called the "Copper Rule" is developed and defended as an alternative to the Golden Rule. First, the article focuses on two problems with the Golden Rule's traditional formulation of "Do (or don't do) unto others what you would (or would not) have them do unto you": it assumes (1) the uniformity of human needs and preferences and (2) that whatever is universally desired is good. Second, it examines three attempts to reformulate the Golden Rule—Marcus Singer's (...) general interpretation, Allan Gewirth's rationalization, and R. M. Hare's imaginative role reversal— to show why they all fail to save the Golden Rule from difficulty.Third, the rich resources of the Chinese Confucian-Daoist philosophical traditions are appropriated to develop a "Copper Rule" as an alternative moral principle: "Do (or don't do) unto others as they would (or would not) have us do unto them." This moral principle not only avoids the two problems, but also has additional advantages.Finally, the "Copper Rule" is defended against three objections or counterarguments: what if people ask you (forexample) (1) to kill someone else, (2) to kill them, or (3) to kill yourself? The appropriate response is merely to trace the implications of the "Copper Rule" rather than add any ad hoc arguments. (shrink)

This paper aims to provide a clarification of the long debate on whether enhancement will or will not diminish authenticity. It focuses particularly on accounts provided by Carl Elliott and David DeGrazia. Three clarifications will be presented here. First, most discussants only criticise Elliott’s identity argument and neglect that his conservative position in the use of enhancement can be understood as a concern over social coercion. Second, Elliott’s and DeGrazia’s views can, not only co-exist, but even converge together as an (...) autonomy based theory of authenticity. Third, the current account of autonomy provided by DeGrazia fails to address the importance of rationality and the ability of self-correction, which, as a result impedes the theory to provide a fully developed account for authenticity. In conclusion, a satisfactory account of authenticity cannot focus only on identity or subjective preference. (shrink)

It is commonplace to encounter nonstationary or heterogeneous data, of which the underlying generating process changes over time or across data sets. Such a distribution shift feature presents both challenges and opportunities for causal discovery. In this paper we develop a principled framework for causal discovery from such data, called Constraint-based causal Discovery from Nonstationary/heterogeneous Data, which addresses two important questions. First, we propose an enhanced constraint-based procedure to detect variables whose local mechanisms change and recover the skeleton of the (...) causal structure over observed variables. Second, we present a way to determine causal orientations by making use of independence changes in the data distribution implied by the underlying causal model, benefiting from information carried by changing distributions. Experimental results on various synthetic and real-world data sets are presented to demonstrate the efficacy of our methods. (shrink)

Fingerprint recognition is the most widely used identification method at present. However, it still falls short in terms of cross-platform and algorithmic complexity, which exerts a certain effect on the migration of fingerprint data and the development of the system. The conventional image recognition methods require offline standard databases constructed in advance for image access efficiency. The database can provide a pre-processed image via a specific method that probably is compatible merely with the specific recognition algorithm. Then, the specific recognition (...) algorithm starts the process of retrieving these specific pre-proessing images for recognition and inevitably will be blocked from other datasets. The proposed method in this research designed an embedded image processing algorithm based on a Siamese neural network in the recognition method that allows the proposed method to recognize images from any source without constructing a database for image storage in advance. In this research, the proposed method was applied to fingerprint recognition and evaluation of the proposed method was evaluated. The results showed that the accuracy of the proposed algorithm was up to 92%, and its F1 score was up to 0.87. Compared with the conventional fingerprint matching methods, its significant advantage in the FRR, FAR, and CR jointly indicated the remarkable correct recognition rate of the proposed method. (shrink)

We study the identifiability and estimation of functional causal models under selection bias, with a focus on the situation where the selection depends solely on the effect variable, which is known as outcome-dependent selection. We address two questions of identifiability: the identifiability of the causal direction between two variables in the presence of selection bias, and, given the causal direction, the identifiability of the model with outcome-dependent selection. Regarding the first, we show that in the framework of post-nonlinear causal models, (...) once outcome-dependent selection is properly modeled, the causal direction between two variables is generically identifiable; regarding the second, we identify some mild conditions under which an additive noise causal model with outcome-dependent selection is to a large extent identifiable. We also propose two methods for estimating an additive noise model from data that are generated with outcome-dependent selection. (shrink)

Flight delay is one of the most challenging threats to operation of air transportation network system. Complex network was introduced into research studies on flight delays due to its low complexity, high flexibility in model building, and accurate explanation about real world. We surveyed recent progress about flight delay which makes extensive use of complex network theory in this paper. We scanned analyses on static network and temporal evolution, together with identification about topologically important nodes/edges. And, we made a clarification (...) about relations among robustness, vulnerability, and resilience in air transportation networks. Then, we investigated studies on causal relations, propagation modellings, and best spreaders identifications in flight delay. Ultimately, future improvements are summarized in fourfold. Under Complex Network, flight operation relevant subsystems or sublayers are discarded by the majority of available network models. Hierarchical modelling approaches may be able to improve this and provide more capable network models for flight delay. Traffic information is the key to narrow the gap between topology and functionality in current situations. Flight schedule and flight plan could be employed to detect flight delay causalities and model flight delay propagations more accurately. Real flight data may be utilized to validate and revise the detection and prediction models. It is of great importance to explore how to predict flight delay propagations and identify best spreaders at a low cost of calculation complexity. This may be achieved by analyzing flight delay in frequency domain instead of time domain. Summation of most critical nodes/edges may not be the most crucial group to network resilience or flight delay propagations. Effective algorithm for most influential sequence is to be developed. (shrink)

Language is central to the interactional nature of the social life within which it is situated. To react or respond in a particular situation, we must be able to recognize the social situation. Growing evidence has demonstrated the negative impact of perceived loneliness on late-life executive functions. Yet little is known about how social factors impact language processing for older people. The current study aims to fill this gap, first by assessing age-related changes in lexical processing during Chinese word reading, (...) second, by examining whether older adults’ individual differences, such as processing speed and verbal abilities, modulate meaning retrieval and, third, by investigating whether perceived loneliness can hinder word reading. The use of compound words in Chinese enables significant sublexical ambiguity, requiring varying executive load during word recognition: when a word’s constituent characters carry multiple meanings, readers must consider the meaning contributions of both constituent characters and use top-down word information to determine the most accurate meaning of the ambiguous character, a process termed “sublexical ambiguity resolution.” In this study, adults read real Chinese words and pseudowords, and they were asked to make lexical decisions. Older adults exhibited greater lexicality effects and similar sublexical ambiguity effects compared with young adults. Among older participants, processing speed could account for their ability to differentiate between words and pseudowords. In contrast, the level of perceived loneliness modulated the efficacy of sublexical ambiguity resolution: the participants with higher perceived loneliness displayed a greater sublexical ambiguity disadvantage effect. These results indicate that perceived loneliness may affect the use of contextual information in meaning retrieval during reading. The findings provide an important link between social connections and language processing. (shrink)

Smart homes create a beneficial environment for the lives of elderly people and enhance the quality of their home lives. This study aims to explore the design of age-friendly interfaces that can meet the emotional needs of self-care elderly people from the perspective of functional realization of the operating interface. Sixteen elderly users aged fifty-five and above were selected as subjects with healthy eyes and no excessive drooping eyelids to obscure them. Four representative age-friendly applications with different interface designs were (...) selected from the Android application market as the stimulus material for the experiment, and a total of fifteen pages were browsed independently. During the experiment, the ErgoLAB human-computer environment synchronization cloud platform was used to monitor and record the subjects' multidimensional physiological indicators of eye movements, skin electricity, and heart rate variability when using different styles of mobile application interfaces. Combined with the post-experimental PAD emotion scale data, the preferences of emotional interface design elements of the self-care elderly were analyzed to guide the subsequent design practice. The results show that: on the layout characteristics of the home page, a simple and intuitive multi-column layout or card layout combined with a bottom navigation bar type main navigation is used; on the choice of the main color, a single color with low saturation is used as the main color, with high saturation color accents to play a role in highlighting key information; on the information density of the home page, a moderate proportion of graphics and text is adopted, with low information density; on the arrangement of the page content, they try to give priority to information content with high user relevance. (shrink)

The present study aimed to delineate the characteristics of empathy and mental health in preschool teachers and examine the role of empathy in preschool teachers’ mental health. The sample in this study consisted of 4348 preschool teachers, who were divided into 4 groups according to their years of teaching experience (less than 2 years, 2 to 5 years, 5 to 10 years, and more than 10 years). The Chinese version of the Symptom Checklist 90 was used to measure the mental (...) health symptoms of the participants, and the Chinese version of the Interpersonal Reactivity Index was employed to assess various aspects of the participants’ empathy. The results indicated that preschool teachers scored higher than the controls for most mental symptoms, and most symptoms increased as teaching experience increased, independent of the effect of age. The study also found that the four dimensions of empathy showed different trends across the four teaching experience groups: fantasy remained stable, empathic concerns and perspective taking showed decreasing trends, and personal distress showed an increasing trend. Moreover, the present research found a relatively complex relationship between empathy and mental health in preschool teachers: while fantasy and personal distress positively predicted mental health symptoms in preschool teachers, perspective taking and empathic concern negatively correlated with most of the symptoms. It seems that empathy contains both risky and protective factors for individuals’ mental health, and these factors are affected by years of teaching experience. (shrink)

In longitudinal cohort studies involving large populations over extended periods, informed consent entails numerous urgent challenges. This paper explores challenges regarding informed consent in long‐term, large‐scale longitudinal cohort studies based on the longitudinal and dynamic nature of such research. It analyzes and evaluates widely recognized broad consent and dynamic consent methods, highlighting limitations concerning their ability to adapt to evolving research objectives and participant perspectives. This paper discusses trust‐based informed consent and emphasizes the needs to establish and maintain trust with (...) research participants and to balance information disclosure with respect for participants' autonomy. Informed consent in long‐term studies is an evolving process that must adapt to changing research environments. Based on participant trust, researchers should observe and assess potential research risks. Finally, the paper recommends enhancing institutional credibility, implementing reconsent procedures, and ensuring robust ethical oversight to safeguard participants' rights despite the complexity of modern biomedical research. (shrink)

This study seeks to shed light on the effect of star CEOs on the environmental, social, and governance (ESG) performance of Chinese firms. Relying on the theoretical perspective of role identity and role constraints, we analyze data from 1222 Chinese firms listed on the Shanghai and Shenzhen Stock Exchanges from 2006 to 2019. The results analyzed using the ordinary least squares estimate method reveal a positive effect of star CEOs' extreme confidence and legitimacy pressure mechanisms on ESG performance. We also (...) find that this positive relationship is negatively moderated by higher organizational slack but strengthened by a lower level of regional marketization, as the degree of firms' dependence on external stakeholders' resources differs significantly. Additionally, this study finds that ESG activities are less likely to be associated with firm performance if star CEOs pursue them to satisfy their need for star status. These findings supplement the early tests of the influence mechanism of star CEOs on organization-level results and expand the context discussion of role identity and role constraints theory in the Chinese institutional environment. (shrink)

Aristotle’s Prior Analytics is probably the earliest existing systematic philosophical writing on a syllogistic system and theory of logic. In this work, Aristotle introduces the categorical syllogistic, consisting of three figures and fourteen valid moods. This paper proposes that Aristotle distinguishes a general notion of syllogisms from a more technical notion of syllogisms. Syllogisms that belong to the categorical syllogistic fall under Aristotle’s technical notion of syllogisms that must satisfy two conditions: (1) a conclusion follows necessarily from the premises, and (...) (2) the premises derive a conclusion that necessarily follows from them in regard to attributing the major extreme to the minor. (shrink)

This study used the Social Cognitive Theory and Broaden-and-Build Theory to propose and validate a chain mediation model. In total, 417 Chinese college students were studied to explore the effects of parent–child relationships on their academic performance. In addition, we investigated the chain-mediating roles of gratitude and psychological capital. The results showed that the parent–child relationship significantly and positively affected the academic performance of college students; gratitude partially mediated the parent–child relationship and the academic performance of college students; psychological capital (...) partially mediated the parent-child relationship and the academic performance of college students; and gratitude and psychological capital exerted a chain-mediating effect between parent–child relationships and the academic performance of college students. Based on the results of the study, we conclude that the parent–child relationship not only directly affects the academic performance of college students but also indirectly affects it through the chain mediation of gratitude and psychological capital. Moreover, we proposed reasonable suggestions on how colleges and universities can guide students to deal with parent-child relationships, strengthen gratitude education, and improve psychological capital. (shrink)

Prediction is one of the major challenges in complex systems. The prediction methods have shown to be effective predictors of the evolution of networks. These methods can help policy makers to solve practical problems successfully and make better strategy for the future. In this work, we focus on exporting countries’ data of the International Trade Network. A recommendation system is then used to identify the products that correspond to the production capacity of each individual country but are somehow overlooked by (...) the country. Then, we simulate the evolution of the country’s fitness if it would have followed the recommendations. The result of this work is the combination of these two methods to provide insights to countries on how to enhance the diversification of their exported products in a scientific way and improve national competitiveness significantly, especially for developing countries. (shrink)

En tant qu’acteur important dans la gouvernance rurale, les organisations économiques collectives jouent un rôle primordial dans le processus d’urbanisation rurale et constituent un point de vue important pour comprendre l’évolution des relations entre zones urbaines et zones rurales en Chine. En même temps, ces organisations constituent le noyau de la communauté locale, qui représente les individus sur la base d’une même appartenance ethnique, par proximité locale ou par proximité de valeurs communes, voire par proximité économique. Ainsi, les individus partagent (...) une forme de cohésion solidaire, fondée affectivement. Toutefois, au fur et à mesure du développement économique et social, le système, la notion et la nature de l’économique s’évoluent et les valeurs des individus changent, tandis que ces organisations s’adaptent mal au changement économique et social, ce qui provoque la controverse de la société chinoise rurale au cours de la modernisation de la Chine. S’appuyant sur une recherche de terrain et l’analyse des données du village de Liede à Guangzhou, cet article porte sur le processus d’intégration urbaine-rurale du village urbain et explore l’intégration du village urbain dans la ville à travers l’organisation économique collective de Liede, notamment Liede Economic Development Co., Ltd. Dans ce processus, il existe des contradictions entre le rôle du village et le rôle des organisations économiques collectives. Les organisations collectives ont des fonctions économiques, mais elles assument toujours aussi des coûts importants concernant des fonctions publiques telles que la sécurité sociale. On verra que la réforme de la « séparation politique et économique » après la période de l’économie planifiée des années 1980 n’a pas eu d’effet au niveau local. L’évolution du rôle des organisations économiques reflète la mutation de l’économie chinoise, c’est-à-dire, le passage de l’économie communiste à l’économie de marché. Toutefois, l’engagement solidaire existe toujours dans l’économie collective et celle-ci essaie de limiter la cupidité et soutenir l’intérêt commun au lieu de le marginaliser, ce qui constitue un caractère spécifique de l’économie collective en Chine. Classification JEL : A23, B25, H32. (shrink)

Entrepreneurship may be taught, and entrepreneurship education is flourishing at colleges and universities. However, previous documents show that entrepreneurship education is inconsistent with the research conclusions of entrepreneurial intention, which is a lack of discussion on the mediating effect of government subsidies from external resources. Based on the cognitive behavior theory, a mediating effect of entrepreneurship education on entrepreneurial strategy and entrepreneurial intention is built. By collecting the data of 334 questionnaires of college students in Pearl River Delta in China, (...) a structural equation is used for empirical analysis. The result indicates that entrepreneurship education does not have a significant influence on entrepreneurial intention; exploration innovation and exploitation innovation have a positive influence on entrepreneurial intention, and exploration innovation and exploitation innovation have a mediating effect on entrepreneurship education and entrepreneurial intention; government subsidies have a positive regulating effect on exploration innovation, exploitation innovation, and entrepreneurial intention. In this article, the application of the cognitive behavior theory in the field of entrepreneurship research is expanded to provide the theoretical basis for building the entrepreneurship education ecosystem, which is conductive to innovation and entrepreneurship to promote regional economic development. (shrink)

BackgroundThis study aimed to elucidate the influence of dementia etiologies on the degree of caregiver burden and determine which factors predict a high caregiving burden.MethodsThis 18-month retrospective cohort study enrolled 630 patients and their caregivers from the Dementia Center of Changhua Christian Hospital. The care team performed face-to-face interviews every 6 months, for 18 months from when a diagnosis of dementia was made. The primary outcome was the change in Zarit Burden Interview scores. Generalized estimating equations were used for the (...) longitudinal data analysis.ResultsParticipants with Lewy body disease had a significantly higher caregiving burden compared with those with Alzheimer's disease after adjusting for patient and caregiver features. Caregivers of mixed-type dementia and frontotemporal dementia experienced a greater burden than caregivers of AD, at 6- and 18-month follow-up. Patients with more severe dementia, neuropsychiatric symptoms, being cared for by more than two caregivers, or utilizing social resources were associated with higher ZBI scores; the depressive mood of caregiver also predicted higher ZBI scores.ConclusionThis longitudinal study demonstrated that caregiver burden was influenced by the underlying dementia etiology of patients. The dementia care team should provide personalized education and transfer patients and caregivers to appropriate resources, especially for high-risk populations. (shrink)

Toleration has been almost universally regarded as an indispensable virtue one ought to have when encountering people of races, religions, languages, cultures, genders, and sexual orientations different from one’s own. This is unfortunate, however, because toleration includes objection as one of its necessary components: to tolerate an object means to have objection to it though without interfering with it. However, it is wrong to think we have, and it is wrong for us to have, objection to people simply because of (...) their races, religions, languages, cultures, genders, and sextual orientations different from us. The proper virtue we ought to cultivate in this context is respect as advocated in the Zhuangzi, which is fundamentally different from respect that has sometimes been associated with the very conception of toleration. (shrink)

Analects 13.18 continues to be the central focus of a prolonged debate among contemporary scholars in the mainland China. The newest stage of this debate is initiated by Liao Mingchun of Tsinghua University and Liang Tao of Renmin University of China, respectively, and responded to by Guo Qiyong and his students. There are three main issues involved in this new round of debate: whether the Chinese character yin in this passage means nondisclosure, as has been traditionally interpreted, or rectification; what (...) the precise meanings of the Chinese character zhi appearing three times in the passage are; and whether it is legitimate to supplement this passage, in light of the recently unearthed ancient Chinese texts, with something to the effect that sons take responsibility for the wrongdoings committed by their parents. (shrink)

This study examines the relationship between corporate philanthropy (CP) and audit fees. Using corporate donation data from China, our investigation finds that CP is significantly positively associated with audit fees. Resource-seeking purpose and the enhanced publicity effect may be plausible channels behind this relationship. We further find that the frequency and intensity of donations reinforce this positive association. Additional analysis reveals that the resource-seeking effect exists in any type of enterprise, while the enhanced publicity effect only exists in non-SOEs. Our (...) main results remain robust to a battery of additional tests. Overall, our findings suggest that by increasing audit workload and prospective audit risk, CP could make auditors more conservative such that they charge a higher audit fee. This article emphasizes the dialectic institutional stakeholder perspective in understanding the economic consequences of CP. Both the theoretical contributions and practical implications of these findings are discussed. (shrink)

I would like to start by expressing my gratitude to Chenyang Li for proposing, organizing, and arranging the publication of this symposium discussion of my book, Why Be Moral? Learning from the Neo-Confucian Cheng Brothers. I would also like to thank Jeeloo Liu, Justin Tiwald, and Kam-por Yu for their serious engagements with my work with stimulating and inspiring comments. As they seem to me so persuasive, at the end of the day I would perhaps have to embrace a wholesale (...) acceptance of their constructive criticisms and abandon what I have said to the contrary in the book. In the following, however, I shall try my best to reply to some of the questions raised in their comments.All three commentators raise questions... (shrink)