In response to numerous recent cases involving materially misstated financial information arising from fraudulent financial reporting, companies, auditors, and academics have increased their focus on strengthening internal controls as a means of deterring such unethical behaviors. However, prior research suggests that stronger controls may actually exacerbate the very opportunistic behavior the controls are intended to curb. The current study investigates whether the efficacy of an implemented control is conditioned on not only the strength of the control, but also on how (...) the firm frames the purpose for implementing the control. A monitoring purpose frames controls as reducing managers’ opportunities to engage in self-interested behavior, while a coordinating purpose frames controls as facilitating coordination between the firm and its managers. We posit that the efficacy of stronger controls to reduce unethical fraudulent reporting depends on the control frame. Using an experiment, this study investigates the interactive effect of control strength and control frame on managers’ fraudulent reporting decisions. As predicted, our results show that when controls are framed for monitoring purposes, stronger controls result in less fraudulent reporting than weaker controls. Conversely, when controls are framed for coordinating purposes, stronger controls result in more fraudulent reporting than weaker controls. Our results suggest that an inconsistency between the firm’s choice of the control strength and the control frame reduces the efficacy of the implemented control to curb unethical reporting behaviors. Furthermore, supplemental analysis shows that managers’ rationalization helps explain the interactive effect of control strength and communicated control purpose on fraudulent reporting. (shrink)

This research adopted the unified theory of acceptance and use of technology to emphasize the use of the PX Pay mobile payment app for PX Mart, the most popular supermarket in Taiwan, and examine the degree of involvement as a moderator. The influence of factors related to PX Mart’s target customer groups on their shopping intentions and usage behaviors were discussed, with subsequent benefits and optimization directions. This study indicated the following results. First, performance expectations, ease-of-use expectations, and social impact (...) enhance consumers’ behavioral intention and behavioral intention significantly influence usage behavior. Second, gender has no significant moderating effect on the proposed model. Third, age has a moderating effect from performance expectations and ease-of-use expectations, social influence on behavioral intention. Fourth, use is more significantly affected by perceived stakeholders for customers over age 50 than for those age 30–39. Fifth, the degree of involvement significantly affects the relationship between behavioral intention and usage behavior in terms of social influence and facilitating conditions effects. Finally, we provided academic and practical implications and make contributions to both the online payment industry and academia. (shrink)

This study investigates affective meanings expressed in facial expressions and bodily gestures from a semiotic perspective. Particularly, the study focuses on disentangling relations of affective meanings and exploring the meaning potential of facial expressions and bodily gestures. Based on the analysis of over three hundred screenshots from two films (one animation and one live-action film), this study proposes a system of visual affect, as well as a system of visual resources involved in the expression of visual affect. The system of (...) visual affect makes a further step in the investigation of affective meanings afforded by facial expressions and bodily gestures, and can provide methodological insights into the examination of affective meanings expressed visually. The system of visual resources provides a more meaning-motivated framework for systematic tracking of the visual resources, which may be applied to the analysis of other visual media apart from films. (shrink)

Scholars have made great efforts to investigate the antecedents of knowledge sharing. In the current study, we applied the proactive motivation model (Parker, Bindl, and Strauss, 2010) to propose a theoretical model to advance this research line and examined the relationship between coaching and knowledge sharing. A total of 197 supervisor–subordinate dyads from a logistics company completed the survey questionnaire. Our results show that leaders’ coaching behavior positively relates to employees’ knowledge sharing behavior via psychological availability. Furthermore, our results show (...) that team psychological safety climate moderates the relationship between psychological availability and employees’ knowledge sharing behavior, as well as the indirect effect between leaders’ coaching behavior and employees’ knowledge sharing. (shrink)

ObjectiveTo survey the prevalence of burnout in a national sample of endocrinologists in China and to examine its correlates, with a special focus on gender differences.MethodsAn anonymous online survey was conducted among endocrinologists in 31 provincial government-owned “People’s Hospitals” of each province in mainland China. Demographic and work-related factors were collected from participants. The Maslach Burnout Inventory-Human Services Survey was used to assess burnout, including emotional exhaustion, depersonalization, and reduced personal accomplishment.ResultsA total of 711 endocrinologists completed the survey. Burnout was (...) reported by 32.8% of the participants. There were no significant gender differences in the overall prevalence of burnout or EE, DP, and PA. A multi-level linear regression revealed: In male participants, PA was significantly associated with age, DP was inversely associated with age, EE was significantly associated with shorter sleep duration, and longer work hours. In females, PA was significantly associated with age, EE and DP were both significantly associated with shorter sleep duration. EE and DP were also associated with work hours.ConclusionNearly one-third of endocrinologists in China experienced burnout. Although there were no significant gender differences in the prevalence of overall burnout or EE, DP, and PA scores, male and female participants differed in factors associated with EE, DP, and PA. Interventions need to be tailored to target different aspects in male and female endocrinologists and target different subgroups. (shrink)

The tourism economy has become a new driving force for economic growth, and film-induced tourism in particular has been widely proven to promote economic and cultural development. Few studies focus on analyzing the inherent characteristics of the economic and cultural effects of film-induced tourism, and the research on the dynamic mechanism of the sustainable development of film-induced tourism is relatively limited. Therefore, from the perspective of the integration of culture and industry, the research explores the dynamic mechanism of sustainable development (...) between film-induced culture and film-induced industry through a questionnaire survey of 1,054 tourism management personnel, combined with quantitative empirical methods. The conclusion shows that the degree of integration of culture and tourism is an important mediating role that affects the dynamic mechanism of sustainable development of film-induced tourism, and the development of film-induced tourism depends on the integration of culture and industry. Constructing a diversified industrial integration model according to local conditions and determining the development path of resource, technology, market, product integration, and administrative management can become the general trend of the future development of film-induced tourism. (shrink)

Bailey Willis was the second major American geologist to undertake reconnaissance research in China--in the years 1903-04. Together with the stratigrapher Eliot Blackwelder, topographer Harvey Sargent, and guide Li Shan, he travelled first in Shandong Province, then from Peking to Xian, thence across the mountains into Sichuan, and then by river via the Yangzi Gorges to Shanghai. It was hoped that they would discover the primeval ancestor of trilobites in China, but the search proved unsuccessful. Willis's stratigraphic findings are described, (...) as are his structural interpretations of what he observed in China. His work in China gave rise to some unfounded speculations about the possible causes of lateral Earth movements, due to rocks of different densities being adjacent to one another in the Earth's crust. These ideas were followed by several other 'theories of the Earth' during Willis's later career, some of which were also probably related to his experiences in China. He seemingly practised the formulation of 'multiple working hypotheses'. The paper also discusses the influence of Willis's survey and stratigraphic work on the subsequent development of Chinese geology, with particular attention given to the various meanings of the term 'Sinian System'. Mention is made of later work in China on Lower Cambrian stratigraphy. (shrink)

An account is given of the reconnaissance investigations in China of the American geologist and mining engineer, Raphael Pumpelly. Pumpelly is well known to Chinese historians of science as being the first professionally trained Western geologist to examine the geology of China. This paper offers a reconstruction of Pumpelly's journeys and seeks to understand what an explorer might do in a land where there had been no previous geological investigations by persons trained in the methods of Western science. Pumpelly's hypotheses (...) about the geology of China are also analysed and a sketch of his influence on the history of Chinese geology is given. (shrink)

(1989). The introduction and development of continental drift theory and plate tectonics in China: a case study in the transference of scientific ideas from west to east. Annals of Science: Vol. 46, No. 1, pp. 21-43.

Although lean search is seen as an important action in lean startup, previous studies have less knowledge on how to realize it, especially in the face of traditional plans that cannot cope with sudden changes in the environment. To fill the research gap, this study investigates the effects of improvisation on lean search. Meanwhile, this research also discusses the moderating effects of entrepreneurial team heterogeneity and the environmental uncertainty to identify the boundary conditions of this relationship. Supported by the cross-sectional (...) data from 203 Chinese startups, the results show that explorative and ambidextrous improvisation are positively associated with lean search. However, the effect of exploitative improvisation on lean search is unsupported. Additionally, technology uncertainty positively moderates the relationship between exploitative improvisation and lean search. Market uncertainty positively moderates the relationship between explorative improvisation and lean search. However, the entrepreneurial team heterogeneity negatively moderates the relationship between ambidextrous improvisation and lean search. These findings contribute to understanding how startups could conduct lean search in a rapidly changing environment, which provides theoretical guidance for improving the success rate of startups. (shrink)

ObjectiveTo investigate the characteristics of response inhibition of overweight/obese people, using behavior experiments combine with neural electrophysiological technology and discussing the difference in impulse level between obesity/overweight and normal-weight people through EEG data, questionnaire, and behavior experiment.Method All participants completed the Go/Nogo task; meanwhile, behavior data and 64 channel EEG data were recorded. Participants completed the Stop-Signal task and behavior date was recorded.Results During Go/Nogo task, no significant differences were found in reaction time, omission errors of the Go task between (...) the two groups, while commission errors of the Nogo task of the control group were significantly greater than the overweight/obesity group. About SSRT during the Stop-Signal Task, the interaction of stimulus type and group was significant. No significant differences were found between the two groups in amplitude and latency of N2. About the amplitude of P3, the interaction of task type, electrode point, and groups were significant, the control group P3 amplitude was significantly greater than overweight/obesity group during the Nogo task. Regarding about latency of P3, the interaction of group and electrode point were not significant, but the main effect of task type was significant.Conclusion In terms of behavioral outcomes, overweight–obese subjects had lower dominant response inhibition and response cessation compared to normal-weight subjects. In terms of EEG results, overweight–obese subjects showed no difference in processing speed and level of conflict monitoring for early inhibitory processing compared to normal-weight subjects, but there was a deficit in behavioral control for late inhibitory processing. (shrink)

BackgroundBreast cancer patients are at elevated risk of depression during treatment, thus provoking the chance of poor clinical outcomes. This retrospective cohort study aimed to investigate whether integrating Chinese herbal medicines citation into conventional cancer therapy could decrease the risk of depression in the long-term breast cancer survivors.MethodsA cohort of patients aged 20–70 years and with newly diagnosed breast cancer during 2000–2008 was identified from a nationwide claims database. In this study, we focused solely on survivors of breast cancer at (...) least1 year after diagnosis. After one-to-one matching for age, sex, and baseline comorbidities, breast cancer patients who received and did not receive CHM treatment were enrolled. The incidence rate and hazard ratio citation for depression between the two groups was estimated at the end of 2012. A Cox proportional hazard model was constructed to examine the impact of the CHM use on the risk of depression.ResultsDuring the study period, the incidence rate of depression was significantly lower in the treated cohort than in the untreated cohort [8.57 compared with 11.01 per 1,000 person-years citation], and the adjusted HR remained significant at 0.74 in a Cox proportional hazards regression model. The corresponding risk further decreasing to 43% among those using CHM for more than 1 year.ConclusionFinding from this investigation indicated that the lower risk of depression observed in breast cancer patients treated with CHM, suggesting that CHM treatment should be considered for disease management toward breast cancer. Yet, the optimal administered dose should be determined in further clinical trials. (shrink)

Difficulty in emotional regulation is significantly correlated with depression. Depression is a psychological disease that seriously affects the physical and mental health of college students. Therefore, it is of great importance to develop diversified preventive interventions such as group impromptu music therapy. The main purpose of this study was to evaluate the effect of GIMT on the improvement of emotional regulation ability and the reduction of depressive symptoms in college students. A 71 college students were recruited to carry out randomized (...) controlled trial was used. The experimental group was intervened by GIMT. After the 4th week of intervention, follow-up and scale measurement were carried out. In the experimental group, emotional regulation difficulty scales showed significant difference before and after GIMT, implying the improvement in the emotional regulation. But there was no significant improvement in the control group. In addition, the depressive symptoms of experimental group were relieved. All findings showed that GIMT can effectively improve college students’ emotional regulation and reduce depressive symptoms. (shrink)

BackgroundMedical disputes, medical disturbances, verbal and physical violence against physicians, and burnout have reached epidemic levels. They may negatively impact both physicians and the healthcare system. The experience of medical disputes, medical disturbances, verbal, and physical violence, and burnout and the correlates in physicians working in public hospitals in China needed to be investigated.MethodsA nationwide cross-sectional survey study was conducted between 18 and 31 March 2019. An anonymous online questionnaire was administered. The questionnaire included the 22-item Maslach Burnout Inventory-Human Services (...) Survey. We also collected data on demographic and job-related factors, as well as physicians’ experiences of medical disputes, medical disturbances, verbal and physical violence from patients and the patients’ family members.FindingsIn total, 22,213 physicians from 144 tertiary public hospitals in all of China’s 31 provinces completed the survey. The overall burnout rate among the surveyed physicians was 31.28%. Moreover, 33.48% of physicians experienced disputes, 20.86% experienced disturbances, 48.52% experienced verbal violence, and 5.84% experienced physical violence in the past 12 months. Factors found to be significantly associated with burnout included younger age, being divorced or widowed, having a lower educational background, working in internal medicine departments, longer working hours per day, working in general hospitals, being in East China, as well as having experienced disputes, disturbances, and physical and verbal violence.InterpretationClose to a third of the Chinese doctors working in the tertiary hospitals reportedly experienced burnout, and the problem is related to the unsafe working environment caused by the worsening doctor-patient relationship. (shrink)

本书从唐朝一桩谋杀案讲起,通过大量生动的历史案例,运用翔实考据和缜密逻辑,揭示了上溯至春秋时代的中国经典文化,包括春秋"一经三传",论语老子等,是如何在皇权政治下被扭曲成了权力的工具的.

本书包括:易学源流导论、易学滥觞、《周易》之完成与周代之易学、西汉——易学之黄金时代、兼容并蓄之东汉易学等。.

The Fo yi jing 佛醫經 T793, a short text, discusses physical and mental health, presenting its content as the teachings of the Buddha. The Taishō presents the text as translated by Zhu Lüyan 竺律炎 and Zhi Qian 支謙. We survey bibliographic records to propose that this attribution is unreliable. Using computer assisted analysis, we locate passages in the text possibly borrowed from early Chinese sources, among them most notably An Shigao’s 安世高 Jiu heng jing 九橫經 T150A(31). These findings (...) indicate that T793 was probably compiled in China on the basis of various sources. We also find that some basic early Buddhist teachings, such as the four nutriments (āhāra) and rules regarding the eating of meat, are misunderstood or misrepresented in T793. Taking into account some terms and phrases in T793 that occur more frequently in translations in the Western Jin period, we suggest that T793 is likely a compilation made between the late third and early fourth centuries. It is thus probably one of the earliest extant Chinese compositions of this kind. (shrink)

本书稿以思想札记的形式,广泛涉及儒家思想文化的许多命题和当下思想文化界的思想文化命题,在某种意义和一定程度上以特别的方式对各种论题进行回应和分析批评.