This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. This result is consistent with our view that, as an important external risk factor, clients’ local gambling norms influence audit pricing decisions. Our findings are robust to a battery of sensitivity tests, including non-religion based measures of liberal (...) gambling norms and a natural experiment. (shrink)

This study investigates antecedents of corporate social responsibility in multinational corporations' subsidiaries. Using stakeholder theory and institutional theory that identify internal and external pressures for legitimacy in MNCs' subsidiaries, we integrate international business and CSR literatures to create a model depicting CSR practices in MNCs' subsidiaries. We propose that MNCs' subsidiaries will be likely to adapt to local practices to legitimize themselves if they operate in host countries with different institutional environments and demanding stakeholders. We also predict that MNCs' subsidiaries (...) will be likely to adapt to local practices to avoid spillover effects if their parent companies suffer major legitimacy problems at home or abroad. However, we speculate that MNCs' subsidiaries will be less likely to adapt to local practices if they are strongly annexed to their parent companies and the benefit to gain internal legitimacy outweighs external legitimacy. This article contributes to the discourse on CSR across borders by exploring the antecedents of CSR practices in MNCs' subsidiaries at social and organizational levels, and integrating institutional and stakeholder views. We provide a number of propositions for future studies and explore implications for practitioners. (shrink)

Di 1 ce. Cang shan ji, zi cang ji shi, "Xin zi xue" gou xiang -- di 2 ce. Zhi yan lu -- di 3 ce. Shang lin ji -- di 4 ce. Cun ya tang yi gao jiao bu -- di 5 ce. Nan Song yi min shi ren qun ti yan jiu, Zhuangzi shi ri tan -- di 6 ce. Zhuangzi shu mu ti yao -- di 7 ce. Zhuangzi xue shi (yi) -- di 8 ce. Zhuangzi xue (...) shi (er) -- di 9 ce. Zhuangzi xue shi (san) -- di 10 ce. Zhuangzi xue shi (si) -- di 11 ce. Zhuangzi xue shi (wu) -- di 12 ce. Zhuangzi xue shi (lu) -- di 13 ce. Zhuang xue shi lüe -- di 14 ce. Zhuangzi quan ping (shang) -- di 15 ce. Zhuangzi quan ping (xia) -- di 16 ce. Zhuangzi zuan yao (yi) -- di 17 ce. Zhuangzi zuan yao (er) -- di 18 ce. Zhuangzi zuan yao (san) -- di 19 ce. Zhuangzi zuan yao (si) -- di 20 ce. Zhuangzi zuan yao (wu) -- di 21 ce. Zhuangzi zuan yao (lu) -- di 22 ce. Zhuangzi zuan yao (qi) -- di 23 ce. Zhuangzi zuan yao (ba) -- di 24 ce. Zhuangzi zuan yao (jiu) -- di 25 ce. Zhuangzi jin gu (shang) -- di 26 ce. Zhuangzi jin gu (xia) -- di 27 ce. Mengzi jin gu -- di 28 ce. Mozi jin gu -- di 29 ce. -- Xunzi jin gu -- di 30 ce. Zhou Han wen chao -- di 31 ce. Shu jing lüe ying. (shrink)

Employee innovation is the cornerstone of the organization, and the motivation for employee innovative behavior largely depends on the leadership style of the leader. With the economic development of society, the traditional authoritative style of leadership can no longer adapt to the psychological characteristics of employees, who use new-era work concepts, techniques, and social rules (hereafter, new generation workers). Inclusive leadership is based on the concept of “fully inclusive and equitable” in traditional Chinese culture, and it can adapt to the (...) independent needs of new generation employees. At present, the research on the relationship between the traditional leadership style and employee innovative behavior is relatively extensive, but there is little research on the relationship between inclusive leadership style and employee innovative behavior, and this needs further exploration. This paper takes new generation employees as the sample and uses psychological capital as an intermediary variable to explore the influence of inclusive leadership style on the innovative behaviors of new generation employees. We found that inclusive leadership is significantly and positively related to new generation employees’ innovative behaviors. Theoretical and practical implications are discussed. (shrink)

COVID-19 has made it difficult to adopt traditional face-to-face psychological intervention under this situation because of the blocked down and social distancing, which brings big psychological crisis to the public among the global. To explore the emotional change of the public in China at the outburst of the pandemic at different phases, to establish an online working platform and create a new model of an online intervention to hold public emotions under pandemic, and test its effectiveness, so to give advisement (...) for government emergency management system. We established an online organization to work for this program ad innovated a model of online group counseling with online emotional support accompany group right after the outburst of a pandemic. We analyzed 53 OESAGs from February 10 to April 9, including 555 application forms, 253 feedback from members, and 139 feedback from group leaders by using NVivo and SPSS to explore the evolution and characteristics of public emotion during COVID-19 and the effectiveness of OESAG. Our results showed that the emotional changes of members ranged from shock to depression to positive. The public's emotions swiftly changed from stress, anxiety, and isolation, to the hope of returning to work or finding a job during the pandemic with the help of OESAG. OESAG has effectively regulated the negative emotions of members by conducting psychological crisis intervention to provide members a space to communicate with each other, especially the female and frontline staff. Policy makers can set up an online systematic psychological crisis intervention system as soon as possible to make up for the lack of psychological assistance in the emergency management system. (shrink)

本书聚焦学校教育评价中存在的问题及其问题症结,审视学校教育评价改革现状,针对教育评价中存在的各种倾向,理论研究者进行了大量的研究。.

本书包括:个体实践和人的实在的基本结构——实践U虚拟和实在U虚在、个体的自由和欠缺、个体实践的历时性结构和个体生存的时间性等内容。.

With the concept of environmental, social, and governance (ESG) gaining traction worldwide, firms are becoming increasingly transparent about their ESG practices to enhance their legitimacy. This study draws on signaling theory, stakeholder theory, and opportunism theory, and uses panel data from Chinese A-share listed firms from 2009 to 2022. It identifies a U-shaped relationship between ESG performance and stock price crash risk, indicating that the increase in ESG performance decreases stock price crash risk, but after reaching a threshold value, it (...) increases the risk. Green innovation moderates this U-shaped relationship, reinforcing its effects. Meanwhile, earnings management plays a mediating role in this U-shaped relationship. Heterogeneity analyses reveal that the U-shaped relationship is significant in polluting industries, firms without the duality of chairperson and CEO, firms with high analyst coverage, and those under high market competition. The moderating effect of green innovation is particularly significant in firms with poor external legal environments and firms with positive management tone. Our findings provide novel insights and recommendations for policymakers, managers, and stakeholders to develop effective ESG policies. (shrink)

Human resource management (HRM) is underpinned by, and contributes to, the business ethics of the organization. Opportunities available to men and women as managers, and the role of managers more broadly, are critical in shaping business ethics in contemporary organizations. Research on women in management therefore provides an important lens through which to understand the institutional and cultural context of HR ethics as part of the business ethics of a country. To date, women in management in China remains an under-charted (...) topic of research in the HRM field. Extant research and recommendations on the improvement of the position of women in management in China focus primarily on women themselves from a traditional, gender norm angle, instead of challenging the political and patriarchal system or any institutionalized discriminatory practice. This is, in part, due to the absence in China of a critical feminism approach or feminist movement, as found in Western societies, and the continuing strong influence of the state and media in portraying women’s (stereotypical) image. There is significant room for research capacity building in scholarship on women in management research, for example, and through cross-fertilization of different disciplines and more rigorous research design and execution. This paper provides a critical analysis of extant literature on women in management and the ideologies underpinning it, and offers some suggestions for future research and conceptualization. (shrink)

In transitional economies, the governing central authorities impose heavy regulatory burdens on firms, which results in great costs for business in terms of time, resources, and other constraints. However, quality assurance through decentralized institutions (such as private certified management standards) is rapidly becoming more prevalent. This study examines the contingent implications that such decentralized institutions have for centralized regulation by focusing on the relationship between international certifications and regulatory burdens. As two prominent features of the institutional environment in emerging economies, (...) the threat of competition from the informal sector and corruption may influence the relationship between international certifications and regulatory burdens. These features are therefore examined in terms of their moderating roles. The study draws on institutional and signaling theories to interpret data from a survey conducted by the World Bank in China in 2012. The empirical results show that international certification is negatively associated with regulatory burdens. This relationship is strengthened by the threat of competition from the informal sector, but mitigated by a corrupt business environment. Our study contributes to the institutional literature and to research on international certifications, and it has implications for both business management and governmental policy. (shrink)

本书对章太炎的道家思想进行了系统的考察，梳理了章太炎的道家思想和现实、佛学以及儒学的关系，分析了章太炎如何诠释道家并服务于现实社会。从章太炎丰富的思想中勾画出其道家思想发展变化的轨迹，并考察了道家哲学 在其思想体系中的重要作用。.

This study examines the associations of constructivist beliefs and classroom climate on teachers' self-efficacy in instruction, classroom management, and student engagement among Australian secondary mathematics teachers. To do this, it uses the integrated model of teachers' self-efficacy with the concept of analysis of teaching tasks. The study uses structural equation modeling to analyze data from 495 mathematics teachers in the Teaching and Learning International Survey 2013. The results reveal the integrated model is a valid theoretical framework to explain Australian secondary (...) mathematics teachers' self-efficacy. Teachers' constructivist beliefs and classroom climate are positively and statistically significantly related to teachers' self-efficacy in instruction, classroom management and student engagement. In contrast, constructivist beliefs have no significant correlation with classroom climate. (shrink)

Rising negative emotions are like “time bombs” that impede productivity in the workplace. The present investigation provides an insight into the effects of defensive silence and defensive voice on counterproductive work behavior through knowledge hiding in the context of knowledge workers in Chinese academic institutions. Partial least square structural equation modeling was applied to the current samples. The study obtained conjecture the proposed mediating role of knowledge hiding between the negative working attitude and counterproductive work behavior, which is against the (...) organizational norms and performance. The result indicates that the positive relationships exist from defensive silence and defensive voice to counterproductive work behavior, mediated by knowledge hiding. This study links knowledge hiding literature and stimulus-organism-response to better explore the academic behavior in a knowledge setting. (shrink)

Volatility is widely used in different financial areas, and forecasting the volatility of financial assets can be valuable. In this paper, we use deep neural network and long short-term memory model to forecast the volatility of stock index. Most related research studies use distance loss function to train the machine learning models, and they gain two disadvantages. The first one is that they introduce errors when using estimated volatility to be the forecasting target, and the second one is that their (...) models cannot be compared to econometric models fairly. To solve these two problems, we further introduce a likelihood-based loss function to train the deep learning models and test all the models by the likelihood of the test sample. The results show that our deep learning models with likelihood-based loss function can forecast volatility more precisely than the econometric model and the deep learning models with distance loss function, and the LSTM model is the better one in the two deep learning models with likelihood-based loss function. (shrink)

Career sustainability is a well-researched issue in academics and other sectors. Technology advancements and COVID-19 have jeopardized career sustainability. Numerous studies have explored the influence of individual characteristics on career sustainability, but few have focused on leadership. In addition, cultural factors must be considered because leadership is rooted in culture. In particular, inclusive leadership reflects traditional Chinese culture. Therefore, based on self-determination social exchange theories, we analyzed the effects of inclusive leadership on career sustainability as well as the roles of (...) thriving at work and supervisor developmental feedback in career sustainability. In total, 363 samples were collected from China. The results revealed that inclusive leadership improves career sustainability through SDF and thriving at work. Theoretically, our study fills the research gap and establishes a mechanism and theoretical framework for inclusive leadership and career sustainability. Practically, we offer guidance for enterprises to cultivate inclusive leadership and improve career sustainability. (shrink)

The present study aims to survey Chinese mental health professionals’ attitudes toward therapeutic confidentiality with adolescent patients in specific clinical situations, and compare Chinese adolescents’ and parents’ beliefs about when most mental health professionals would breach confidentiality. A sample of 36 mental health practitioners, 152 parents, and 164 adolescents completed a survey to assess their opinions about when confidentiality should be breached in 18 specific clinical situations. Nearly half of the parents and adolescents and 78% of the therapists in our (...) sample selected “yes” in response to the question of whether the principle of confidentiality applies to adolescents. However, 49% of parents indicated “no,” and 53% of adolescents indicated “not sure.” Compared to adolescents, parents were significantly more likely to believe that therapists would breach confidentiality for the high-breach-likelihood items. For the low-breach-likelihood items, adolescents and parents were significantly more likely than therapists to believe confidentiality should be breached. Results from this study provide data to inform the development, refinement, practical implementation, and communication of guidelines and recommendations specific to adolescents receiving psychotherapy in China. (shrink)

This essay considers a mixed-effects modeling practice and its implications for the philosophical debate surrounding reductive explanation. Mixed-effects modeling is a species of the multilevel modeling practice, where a single model incorporates simultaneously two levels of explanatory variables to explain a phenomenon of interest. I argue that this practice makes the position of explanatory reductionism held by many philosophers untenable because it violates two central tenets of explanatory reductionism: single-level preference and lower-level obsession.

Since the late 2000s, linguistic representations of economic inequality in public discourse have aroused a heightened interest among scholars within content-analytic critical discourse analysis (CD...

Starting from the virtual reality technology, the characteristics of its most suitable combination with the library are explored, so as to lay a foundation in theory and practice to promote the development of virtual reality in the library. In the concentration camp of the latest advanced technology, the relevant technologies used in the various levels of models in the smart library are extracted, and their functional principles and applications are systematically introduced; Chapter 4 builds the level of the smart library (...) information retrieval technology model. The structure diagram, various levels of functions, and related smart service models are discussed. Research is on context construction of extended resources of knowledge service in smart libraries. The elements and content of the resource context are introduced, and the strategy of constructing the resource context for the extension of the knowledge service of the smart library is proposed. Research is on the construction of the context of the extension and interconnection of knowledge services in smart libraries. The relevant elements and contents of the technical context and the spatial context are introduced, and a strategy for constructing a connected context for the extension of the knowledge service of a smart library is proposed. Research is on the context construction of knowledge service extension of smart library. The elements and contents of the service context are introduced, and the strategy of constructing the service context of the knowledge service extension of the smart library is proposed. A visual model of information retrieval is constructed. The model integrates the core steps of the information visualization process and introduces the information space and functional system in the information construction theory into it and through five mapping layers and six spatial layers, which describe visualization applications that target the user experience model in information construction build process. (shrink)

Previous studies have shown that the motion intention recognition for lower limb prosthesis mainly focused on the identification of performed gait. However, the bionic prosthesis needs to know the next movement at the beginning of a new gait, especially in complex operation environments. In this paper, an upcoming locomotion prediction scheme via multilevel classifier fusion was proposed for the complex operation. At first, two motion states, including steady state and transient state, were defined. Steady-state recognition was backtracking of a completed (...) gait, which would be used as prior knowledge of motion prediction. In steady-state recognition, surface electromyographic and inertial sensors were fused to improve recognition accuracy; five typical locomotion modes were recognized by random forest classifier with over 97.8% accuracy. The transient state was defined as an observation period at the initial stage of upcoming movement, in which only the sEMG signal was recorded due to the limitation of sliding window length. LightGBM classifier was validated to outperform other methods in the accuracy and prediction time of transient-state recognition. Finally, a simplified HMM model based on prior knowledge and observation result was constructed to predict upcoming locomotion. The results indicated that the locomotion prediction was over 91% accuracy. The proposed scheme implements the locomotion prediction at the initial stage of each gait and provides critical information for the gait control of lower limb prosthesis. (shrink)