Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the effects of these two types of connection and their joint effect on audit quality. We find that state ownership and management affiliations with the external auditor both increase the probability of receiving a clean audit opinion in China. Furthermore, the probability increment brought by management affiliations for non-state-owned (...) enterprises (NSOEs) is greater than that for state-owned enterprises (SOEs). These results suggest that state ownership and management affiliations are two important types of connection that impair auditor independence, and that management affiliations are of greater importance to private-sector firms than to SOEs. (shrink)

This paper endeavors to appraise scholarly works from the 1940s to the contemporary era, examining the scientific quest to transpose human cognition and consciousness into a digital surrogate, while contemplating the potential ramifications should humanity attain such an abstract level of intellect. The discourse commences with an explication of theories concerning consciousness, progressing to the Turing Test apparatus, and intersecting with Damasio’s research on the human cerebrum, particularly in relation to consciousness, thereby establishing congruence between the Turing Test and Damasio’s (...) notions of consciousness. Subsequently, the narrative traverses the evolutionary chronology of transmuting human cognition into machine sapience, and delves into the fervent endeavors to metamorphose human minds into synthetic counterparts. Additionally, theoretical perspectives from the domains of philosophy, psychology, and neuroscience provide insight into the constraints intrinsic to AI implementations, contentious hypotheses, the perils concealed within artificial networks, and the ethical considerations necessitated by AI frameworks. Furthermore, contemplation of prospective repercussions facilitates the refinement of strategic approaches to safeguard our future Augmented Age Realities within AI, circumventing the prospect of inhabiting an intimidating technopolis where a mere 30% monopolize the intellect and ingenuity of the remaining 70% of human minds. (shrink)

This study adds to the theory of family business management by exploring the effects of family ownership on the corporate misconduct of small firms in the United States. The empirical findings indicate that small family-owned firms are less likely to commit misconduct than small non-family-owned firms. We interpret this finding as family firms aiming to achieve the trans-generational succession of moral capital. Further investigation shows a nonlinear family-ownership–misconduct relationship. A negative relationship between them only appears in mature firms. We further (...) show that for relatively mature firms, only family firms with older owners are less likely to commit corporate misconduct. (shrink)

We construct a model in which MA[Formula: see text] holds and [Formula: see text] fails. This shows that MA[Formula: see text] does not imply [Formula: see text] and answers an old question of Larson and Todorcevic in [Katetov’s problem, Trans. Amer. Math. Soc. 354(5) (2002) 1783–1791]. We also investigate different strong colorings in models of MA[Formula: see text].

Higher education (HE) mobility programmes around the globe have been key initiatives over the past thirty years, driven by combinations of supranational and national state-led knowledge economy policies, university strategies, and decisions made by individuals regarding employability, credentials, or academic tourism. In this paper we argue that mobility too often is understood through the prism of internationalism, itself umbilically tied to and nourished by Enlightenment liberal thinking, such as Kantian cosmopolitanism, and the romantic figure of the wandering scholar. This has (...) the effect of reducing our understanding of transnational mobility to individual actors, their desires, and experiences. In this paper we ask: to what extent and in what ways can HE transnational mobility projects be understood as forms of imperialism? In this regard we examine the literature on imperialism and argue for a more capacious use of the term; as taking economic, political and cultural forms. We use these to examine the links between the expansion and securing of empires historically, the state’s spatial projects and global market making. We do this through the prism of two nations, the UK and China, comparing their state’s transnational HE strategies, selectivities and outcomes. (shrink)

We propose that human social learning is subject to a trade-off between the cost of performing a computation and the flexibility of its outputs. Viewing social learning through this lens sheds light on cases that seem to violate bifocal stance theory (BST) – such as high-fidelity imitation in instrumental action – and provides a mechanism by which causal insight can be bootstrapped from imitation of cultural practices.

The interruption of supply chain caused by unexpected events results in great economic losses. In this paper, we consider that the supply chain risk management consists of a manufacturer and a retailer faced with demand and supply uncertainties caused by the interruption of supply chain. We consider that the manufacturer transfers the disruption risk by purchasing BI insurance. Three models are established to illustrate the impact of insurance on supply chain decision-making under risk. It is observed that business interruption insurance (...) can increase the retailer’s order quantity and supply chain profit. The higher the interrupt probability is, the more obvious the value of the business interruption insurance is. Furthermore, the retailer helps the manufacturer to share the premium, and the manufacture shares the proceeds of insurance with the retailer, which can stimulate retailer to order more and increase the profit of manufacturer and retailer. (shrink)

Food safety risk is becoming a vital issue for public health, and improving public awareness of FSR through social media is necessary. This study aims to explore specific mechanisms of FSR perception; it first categorizes 19 risk characteristics into two variables, dread and efficacy, and then examines how social media use affects perceived FSR through both variables. Additionally, the study explores the moderating effects of source credibility and science literacy on the mechanisms of FSR perception. Based on a nationwide online (...) survey of more than six salient food safety issues in China, the study found that exposure to food safety risk information on social media can help improve perceived FSR based on the proposed “dread–efficacy processing model”, where dread stimulates perceived risk, while efficacy suppresses risk perception. Moreover, source credibility intensifies the effect of social media use on efficacy appraisal, whereas science literacy exerts a “double-weakening” influence on dread appraisal. Theoretical and practical implications of the findings are discussed. (shrink)

本书对自组织理论进行综合性研究,并探讨了关于自然界自组织演化的自然图景和自然观,关于自然科学自组织演化的科学图景和科学观。.

Burnout is a serious problem in the teaching profession. Research suggests that career calling could be regarded as a protective factor against burnout; however, the mediating mechanism underlying this relationship remains to be explored. The purpose of this study was to test the mediating roles of work engagement and teachers' psychological capital. A total of 3,300 teachers completed a self-report questionnaire. Results showed that the relationship between career calling and burnout was mediated by work engagement and teacher psychological capital. These (...) findings provide insights for preventing burnout among teacher groups. (shrink)

Study explores the core areas that enhance the teaching ability of Chinese teachers in the Chinese+Medical learning program. The participants in the study were 150 students of Dali University and questionnaires were used to collect data from the participants. Structural Equation Modelling (SEM), Pearson correlation analysis, and ANOVA test were conducted to determine the relationship of these factors. The results of the Pearson correlation are the following findings: teaching experience (TE) has a small positive correlation with teaching ability (r = (...) 0.40,p = 0.05) while professional development training (PDT) has a strong positive correlation with the teaching ability, (r = 0.52,p = 0.01) and the pedagogical strategies (PS) (r = 0.47, p = 0.03) have the strongest positive connections with teaching ability, teacher collaboration (TC) (r = 0.30,p = 0.10 ) and educational resources (ER) (r = 0.35,p = 0.07) exhibit weaker non-significant associations. The SEM analysis findings indicate that the highest path coefficients about teaching ability areTE (C = 0.30,p = 0.02), TC (C = 0.40,p = 0.01), PDT (C = 0.45,p = 0.01),PS (C = 0.35,p = 0.01), and ER(C = 0.25,p = 0.03). The findings of the ANOVA also indicate high variation in teaching competency regarding different PDT (p = 0.03), TE (p = 0.02), ER (p = 0.01), PS (p = 0.04), and TC (p = 0.02). The results altogether suggest that the most significantkey elements that can be employed to improve the teaching ability within Chinese+Medical Education are PDT and TC. (shrink)

Globalization consists of global interculture strengthening local cultures as it depends on them. Globality and locality are interdependent, and “universal” must be replaced by “inter-versal” as existence inter-exists. Chinese thinking thus must be Chinese, not Western, as Western thinking must be Western, not “universal”; China must help the West be Western, as the West must help China be Chinese. As Mrs. Tu speaks English in Chinese syntax, so “sinologists” logicize in Chinese phrases. English speakers parse her to realize the distinctness (...) of English; Chinese thinkers parse Western “sinologists” to realize the distinctness of China. Inter-versal parsing toward cultural inter-enrichment occurs in three stages. This is intercultural globalization. (shrink)

This collection contributes to a fundamentally important set of debates about the nature of private law. The essays consider whether private law should be seen as having goals and, if so, whether those goals are particular to private as opposed to public law. They consider the legitimacy of the pursuit of community welfare goals in private law and the place of instrumentalist thinking in private law scholarship. They explore the relationship between the pursuit of policy goals and the other influences (...) that shape private law, such as the formal values of certainty, consistency and coherence and the need to do justice to the parties to particular disputes. The collection analyses the role that particular policy goals do and should play in particular private law doctrines, and contributes to debate about the relationship between community welfare goals and considerations of interpersonal morality arising from the interactions between individuals. The contributors are drawn from across the common law world and offer a diverse range of perspectives on the controversies under consideration. (shrink)

Journal of Mathematical Logic, Volume 24, Issue 03, December 2024. We construct a model in which MA[math] holds and [math] fails. This shows that MA[math] does not imply [math] and answers an old question of Larson and Todorcevic in [Katetov’s problem, Trans. Amer. Math. Soc. 354(5) (2002) 1783–1791]. We also investigate different strong colorings in models of MA[math].

The visibility of environmental problems and the increasing awareness of associated consequences have made environmental issues salient in Zambia. The purpose of this study was to investigate correlations between the social and psychological influences affecting college students in Zambia, and the behaviours perceived by them to be appropriately environmentally friendly. The underlying social and psychological factors that would determine individuals’ attitudinal responses toward appropriate environmental behaviour were assessed. The study attempted to measure behavioural tendencies towards environmental conservation. Behaviour involving energy (...) and water conservation (EW) was consistently rated as the most important, and appropriate category of environmental behaviour, whereas social and political action (SP) was viewed as the least favourable behaviour according to the respondents in Zambia. The respondents who were older in the graduate level of the study and had frequently contact with environmental education activities and courses were more likely to hold positive behavioural tendencies toward environmental conservation in general. (shrink)

In 1654 Zen Master Yinyuan traveled from China to Japan. Seven years later his monastery, Manpukuji, was built and he had founded his own tradition called Obaku. The sequel to Jiang Wu's 2008 book Enlightenment in Dispute: The Reinvention of Chan Buddhism in Seventeenth-Century China, Leaving for the Rising Sun tells the story of the tremendous obstacles Yinyuan faced, drawing parallels between his experiences and the broader political and cultural context in which he lived. Yinyuan claimed to have inherited the (...) "Authentic Transmission of the Linji Sect" and, after arriving in Japan, was able to persuade the Shogun to build a new Ming-style monastery for the establishment of his Obaku school. His arrival in Japan coincided with a series of historical developments including the Ming-Qing transition, the consolidation of early Tokugawa power, the growth of Nagasaki trade, and rising Japanese interest in Chinese learning and artistic pursuits. While Yinyuan's travel has been noted, the significance of his journey within East Asian history has not yet been fully explored. Jiang Wu's thorough study of Yinyuan provides a unique opportunity to reexamine the crisis in the continent and responses from other parts of East Asia. Using Yinyuan's story to bridge China and Japan, Wu demonstrates that the monk's significance is far greater than the temporary success of a religious sect. Rather, Yinyuan imported to Japan a new discourse of authenticity that gave rise to indigenous movements that challenged a China-centered world order. Such indigenous movements, however, although appearing independent from Chinese influence, in fact largely relied on redefining the traditional Chinese discourse of authenticity. Chinese monks such as Yinyuan, though situated at the edge of the political and social arenas, actively participated in the formation of a new discourse on authenticity, which eventually led to the breakup of a China-centered world order. (shrink)

This book is a result from a collective study on philosophy of scientific practice, which began around 2002 and still ongoing. There is an apparently increasing interest in scientific practice, influenced by the historicistic philosophy of science and the sociology of scientific knowledge. Prof. WU Tong and his research group believe that it is necessary for PSP to turn from the theory-dominant position to the practice dominance. PSP has also put forward the possibility of reinterpreting the epistemic status of local (...) knowledge in Chinese tradition, which provides the most significant motivation to participate this study. In this book, we have selected three main cases - namely, Chinese medicine, Fengshui, and Ethnobotany - to examine the effect of PSP. The aim of our collective study is not merely on theoretical construction of PSP, but also to consider the various applications of PSP, especially for re-interpreting and demonstrating the variety of local knowledge from traditional China, which seems to be a genuine contribution to the international enterprise of philosophy of science, particularly made by Chinese scholars. nterpreting and demonstrating the variety of local knowledge from traditional China, which seems to be a genuine contribution to the international enterprise of philosophy of science, particularly made by Chinese scholars. (shrink)

We prove that for any computably enumerable degree c, if it is cappable in the computably enumerable degrees, then there is a d.c.e. degree d such that c d = 0′ and c ∩ d = 0. Consequently, a computably enumerable degree is cappable if and only if it can be complemented by a nonzero d.c.e. degree. This gives a new characterization of the cappable degrees.

In this review of Eric Schwitzgebel's "Perplexities of Consciousness", we discuss the book's arguments in light of the role of attention in introspection.

This essay argues that current theories of action fail to explain agentive control because they have left out a psychological capacity central to control: attention. This makes it impossible to give a complete account of the mental antecedents that generate action. By investigating attention, and in particular the intention-attention nexus, we can characterize the functional role of intention in an illuminating way, explicate agentive control so that we have a uniform explanation of basic cases of causal deviance in action as (...) well as other defects of agency, explain cases of skilled agency and sharpen questions about the role of thought in agency. This provides for a different orientation in the theory of action. (shrink)

I argue that when perception plays a guiding role in intentional bodily action, it is a necessary part of that action. The argument begins with a challenge that necessarily arises for embodied agents, what I call the Many-Many Problem. The Problem is named after its most common case where agents face too many perceptual inputs and too many possible behavioral outputs. Action requires a solution to the Many-Many Problem by selection of a specific linkage between input and output. In bodily (...) action the agent perceptually selects, and in this way perceptually attends to, relevant information so as to guide the execution of specific movements. Since perceptual attention is a necessary part of solving the Many-Many Problem, it is a necessary part of bodily action. Indeed, the process of implementing a solution to the Many-Many Problem, as constrained by the agent's motivational state, just is the agent's performing an intentional bodily action in the relevant way. (shrink)