Integrating the behavioral theory of the firm and agency theory, this study is the first to examine the antecedents of firms' choice to disclose low-quality accounting information from the perspective of performance persistence below aspirations. Based on empirical data of 31,326 firm-annual observations involving 3584 listed companies for the 2007–2021 period, we find that firms actively reduce accounting information reliability and comparability in the presence of performance persistence below aspirations. Furthermore, we find that CEO-CFO surname ties enhance the negative effect (...) of performance persistence below aspirations on accounting information comparability. Finally, we find that agency costs play a mediating role in the relationship that performance persistence below aspirations has with accounting information reliability and comparability. This study is the first to examine performance persistence below aspirations and accounting information reliability and comparability. Meanwhile, this study provides important insights for policymakers to improve the quality of capital market information and for shareholders to improve the quality of corporate governance. (shrink)

This paper presents several applications of the dimensional analysis method to problems investigated in medical sciences. The method is used to analyze various complex processes without using formal laws governing the same. It is particularly suitable for a general analysis of fluid transfer in the human body. This paper mainly serves as an overview of selected applications, mostly those emerging in the recent years, and includes a discussion of the mathematical fundamentals of dimensional analysis together followed by its critical analysis. (...) Containing detailed calculations of two examples, the paper also serves as training material in the area of the computational method of the dimensional analysis algorithm. (shrink)

Marx und die "bürgerliche" Nationalökonomie, von G. Aspelin.--Några textkritiska problem i Berkeleyforskningen, av B. Belfrage.--Några kommentarer till C.L. Stevensons teori om etisk oenighet, av L. Befgström.--Viljeteorins premisser, av J. Evers.--Axel Hägerströms analys av värdeupplevelsen, av L. Fröström.--On archetypical performatives, by M. Furberg.--The better something is, the worse its absence, by S. Halldén.--Ett slags representationsteorem för deontisk logik, av B. Hansson.--Om Platons "Euthyphron," av I. Hedenius.--Tolkningssatsernas logik, av G. Hermerén.--Är verkligheten motsägande? Ett dialektiskt argument, av K. Marc-Wogau.--Moral, amoral og indifferens, av (...) H. Ofstad.--Begreppet "property" hos John Locke, av K. Olivecrona.--En skademodell, av U. Persson.--Objektivitet som kunskaps teoretiskt begepp och som värderingsideal, av H. Regnéll.--Satsen "Flickan F är vacker," av E. Ryding.--Lathund för lagläsare, av T. Strömberg. (shrink)

As global warming becomes increasingly prominent, countries worldwide advocate for a low-carbon economy to cope with the pressure to reduce greenhouse gas emissions. The Chinese government has proposed a “dual carbon” goal of peaking carbon emissions by 2030 and becoming carbon neutral by 2060. The disclosure of carbon information by Chinese enterprises has attracted widespread attention from society. This study selects the constituents of the Social Responsibility Index of China Shanghai Stock Exchange from 2016 to 2020 as samples to empirically (...) analyze the relationship between the level of carbon information disclosure and corporate value, and the moderating effect of greenwashing behavior. Results indicated that the quality of carbon disclosure is positively correlated with the enterprise value. Greenwashing behavior promotes the positive impact of carbon disclosure quality on enterprise value in the short run, but this promoting effect fades in the long run. We further found that the carbon information disclosure of non-heavy-pollution enterprises has a more obvious positive impact on enterprise value than that of heavily polluting enterprises. Additionally, the positive impact of carbon information disclosure on enterprise value is more visible among enterprises in a good legal environment than those in a poor legal environment. This study enriches the relevant literature on carbon information disclosure and enterprise “greenwashing” behavior and has practical significance for promoting China’s low-carbon development in the context of ecological civilization and improving the enthusiasm for the quality of enterprise carbon information disclosure. (shrink)

本书阐述了青年和大学生在人生道路上必然遇到和必须解决的人生目的、人生价值、人生理想、人生态度等人生问题。.

In this paper, we propose a new mathematical model of retrieval of intentions from long-term memory. We model retrieval as a stochastic race between a plurality of potentially relevant intentions stored in long-term memory. Psychological theories are dominated by two opposing conceptions of the role of memory in temporally extended agency – as when a person has to remember to make a phone call in the afternoon because, in the morning, she promised she would do so. According to the Working (...) Memory conception, remembering to make the phone call is explained in terms of the construction and maintenance of intentions in working-memory. According to the Long-Term Memory conception, we should explain the episode in terms of an ability to store intentions in long-term memory. The two conceptions predict different processing profiles. The aim of this paper is to present a new mathematical model of the type of memory mechanism that could realise the long-term memory representations of intentions necessary for the Long-Term Memory conception. We present and illustrate the formal model and propose a new type of experimental paradigm that could allow us to test which of the two conceptions provides the best explanation of the role of memory in temporally extended agency. (shrink)

With the advancement of human microbiome research, it is inevitable that a growing number of biobanks will include a collection of microbiota specimens to characterize the microbial communities that inhabit the human body and explore the relationships between the microbiota and their human hosts. Biobanks of human microbiota and their associated genetic information may become a valuable health resource. But, this area of research also presents ethical and social problems, some of which are distinct from those faced by biobanks that (...) store human tissue samples. This paper examines four core issues which are considered highly relevant to microbiome biobanking: the nature of human microbiome samples and how different understandings have an impact on benefit/risk evaluation, privacy, informed consent, and returning the result to participants. We argue that these issues should be addressed early on in microbiome research projects and also call for adjusting or developing new governance mechanism to better accommodate these changes. (shrink)

Previous research on emotion-induced blindness (EIB) argues emotional distractors capture attention in a bottom-up manner due to their physical and emotional salience. However, recent research has shown it is controversial whether EIB will be modulated by top-down factors. The present study further investigated whether the magnitude of EIB would be modulated by top-down factors, specifically the emotional relevance between tasks and distractors. Participants were divided into two groups having the same targets except for different task instructions. The orientation judgment group (...) was asked to judge the orientation of the target (an emotionally irrelevant task), and the emotion judgment group was required to judge the emotional valence of the target (an emotionally relevant task). It was found the emotional relevance between tasks and distractors has no modulation on the magnitudes of EIB in two groups when targets and distractors are from different categories (Experiment 1), but a modulation when they are from the same category (Experiment 2). Consequently, we contend top-down task relevance modulates the EIB effect and distractors’ priority is regulated by the emotional relevance between tasks and distractors. The current study holds attentional capture by stimulus-driven is unconditional in EIB, while attentional capture by goal-driven requires certain conditions. (shrink)

An emerging approach to complement randomised controlled trial (RCT) data in the development of radiotherapy treatments is to use routinely collected ‘real-world’ data (RWD). RWD is the data collected as standard-of-care about all patients during their usual cancer care pathway. Given the nature of this data, important questions remain about the permissibility and acceptability of using RWD in routine practice. We involved and engaged with patients, carers and the public in a two-day citizens’ jury to understand their views and obtain (...) decisions regarding two key issues: (1) preferred approaches to consent for the use of RWD within the context of patients receiving radiotherapy for lung cancer in RAPID-RT and (2) how RWD use should be best communicated to patients. Individual views were polled using questionnaires at various stages of the jury, whilst group discussion activities prompted further dialogue about the rationale behind choices of consent. Key decisions obtained from the jury include: (1) an opt-out approach to consent for the use of RWD; (2) the opt-out approach to consent should be informed. Furthermore, it was advised that information and communication regarding the consent process and use of RWD should be accessible, clear and available in a variety of formats. It is important that the consent process for patient data use is underpinned by principles of autonomy and transparency with clear channels of communication between those asking for and giving consent. Moreover, the process of seeking consent from patients should be proportionate to the risks presented from their participation. (shrink)

The Covid-19 pandemic has led to a health crisis of a scale unprecedented in post-war Europe. In response, a large amount of healthcare resources have been redirected to Covid-19 preventive measures, for instance population-wide vaccination campaigns, large-scale SARS-CoV-2 testing, and the large-scale distribution of protective equipment to high-risk groups and hospitals and nursing homes. Despite the importance of these measures in epidemiological and economic terms, health economists and medical ethicists have been relatively silent about the ethical rationales underlying the large-scale (...) allocation of healthcare resources to these measures. The present paper seeks to encourage this debate by demonstrating how the resource allocation to Covid-19 preventive measures can be understood through the paradigm of the Rule of Rescue, without claiming that the Rule of Rescue is the sole rationale of resource allocation in the Covid-19 pandemic. (shrink)

Background: Cognitive impairment is one of the core symptoms of schizophrenia, which is considered to be significantly correlated to prognosis. In recent years, many studies have suggested that metabolic disorders could be related to a higher risk of cognitive defects in a general setting. However, there has been limited evidence on the association between metabolism and cognitive function in patients with early-stage schizophrenia.Methods: In this study, we recruited 172 patients with early-stage schizophrenia. Relevant metabolic parameters were examined and cognitive function (...) was evaluated by using the MATRICS Consensus Cognitive Battery (MCCB) to investigate the relationship between metabolic disorder and cognitive impairment.Results: Generally, the prevalence of cognitive impairment among patients in our study was 84.7% (144/170), which was much higher than that in the general population. Compared with the general Chinese setting, the study population presented a higher proportion of metabolic disturbance. Patients who had metabolic disturbance showed no significant differences on cognitive function compared with the other patients. Correlation analysis showed that metabolic status was significantly correlated with cognitive function as assessed by the cognitive domain scores (p < 0.05), while such association was not found in further multiple regression analysis.Conclusions: Therefore, there may be no association between metabolic disorder and cognitive impairment in patients with early-stage schizophrenia.Trial Registration: Clinicaltrials.gov, NCT02880462. Registered August 26, 2016. (shrink)

ObjectiveNumerous studies have demonstrated that religious belief is associated with prosocial behavior. However, how do they maintain cooperation in societies with a predominating atheist population, such as China? Different primings and a quasi-experiment are used to examine the link between communist authority and prosocial behaviors among college students in China.Materials and methodsIn Study 1, the subjects’ communist authority in the university lab was primed by a communist-authority video. In Study 2, we compared the priming effects of communist authority and religion (...) on prosocial intention. Study 3 investigated the priming effect of communist authority on prosocial behaviors by employing a scrambled sentence task in the university lab. A quasi-experiment was conducted in Study 4.ResultsResults showed that communist-authority, a reminder of secular authorities, increased prosociality among college students. And empathy moderated the relationship between secular authorities and prosociality in Study 3 and Study 4.DiscussionCommunist authority, a secular authority prime, has a positive effect on promoting prosocial behaviors. These results provided a feasible yet novel way to reveal the mechanism of the relationship between secular authorities and prosociality in China. (shrink)

Is it fair for employers to select candidates partly based on how the employers think customers react to the candidates' appearances, that is, based on candidates' reaction qualifications? Both philosophically (in the literature on wrongful discrimination) and empirically, this question has recently been getting attention. Here, we focus on a theory of unfair disadvantages emphasizing (i) whether the possession of the appearance feature in question reflects choices on the part of the candidate and (ii) whether the appearance feature in question (...) reflects values or convictions of importance to the candidate. We scrutinize the theory by evaluating how well these factors map on to folk intuitions about wrongful discrimination using an experimental-philosophical approach and data from the United States. We do so on the presumption that coherence with folk intuitions is one desideratum for a philosophical theory and that attention should be given to potential discrepancies between philosophical theories and folk intuitions. Our central finding is that there is only general support for factor (i), not (ii), in the American population. Our study also adds to the extant empirical literature on reaction qualifications that tend to focus on the employer's side of the matter, not the candidate's as we do. (shrink)

The “happiness agenda” is a worldwide movement that claims that happiness is the highest good, happiness can be measured, and public policy should promote happiness. Against Happiness is a thorough and powerful critique of this program, revealing the flaws of its concept of happiness and advocating a renewed focus on equality and justice. Written by an interdisciplinary team of authors, this book provides both theoretical and empirical analysis of the limitations of the happiness agenda. The authors emphasize that this movement (...) draws on a parochial, Western-centric philosophical basis and demographic sample. They show that happiness defined as subjective satisfaction or a surplus of positive emotions bears little resemblance to the richer and more nuanced concepts of the good life found in many world traditions. Cross-cultural philosophy, comparative theology, and social and cultural psychology all teach that cultures and subcultures vary in how much value they place on life satisfaction or feeling happy. Furthermore, the ideas promoted by the happiness agenda can compete with rights, justice, sustainability, and equality—and even conceal racial and gender injustice. Against Happiness argues that a better way forward requires integration of cross-cultural philosophical, ethical, and political thought with critical social science. Ultimately, the authors contend, happiness should be a secondary goal—worth pursuing only if it is contingent on the demands of justice. (shrink)

With the outbreak of the COVID-19 crisis, the public keeps getting epidemic-related information on the media. News reports on the increasing number of fatalities have exposed individuals to death, which causes negative emotional experiences such as tension, anxiety, and fear. This study aimed to investigate whether creativity could serve as an anxiety-buffer when mortality is salient. Based on previous findings, the present study utilized type of creative task and personal search for meaning as moderators. In Study 1, a 2 × (...) 2 between-subject design was utilized, and 168 subjects were randomly assigned to four experimental conditions. In Study 2, 221 subjects were recruited. The experimental procedure was similar to Study 1, except that the priming paradigm of mortality was changed and search for meaning was included as an additional moderating variable. State anxiety was measured as the dependent variable in both studies. Results of Study 1 showed that, while the benevolent creative task could buffer anxiety in the mortality salience condition, the malevolent creative task did not have the same effect. Furthermore, there was a significant interaction between mortality salience, type of creative task, and search for meaning in life on anxiety. In Study 2, the buffering function of benevolent creativity was more intense for participants with a higher level of search for meaning. Together, these findings reveal the influence of different types of creative tasks on individual anxiety levels under death priming conditions and the moderating effect of search for meaning in this relationship. Further, they suggest the need to focus on the role of creativity in terror management. (shrink)

The question of how to become and remain an effective leader has been discussed for decades, and the answers that have been proposed have led to numerous theories and taxonomies of leadership behavior. By taking a critical approach to a contemporary integrative model of leadership behavior, this theoretical research proposes an alternative approach that can supplement both the integrative model and current leader–member exchange theory. Our approach is sensitive to both objective and subjective aspects of leadership behavior. We argue that (...) perceptions of leadership behavior are influenced by interpersonal relations and contextual variables in an organization. We further argue that multilevel aspects must be investigated to understand leadership behavior and that the perceptions thereof shape and are shaped by relations and contextual variables. A distinct methodological approach based on mixed methods is then proposed to better understand what influences perceptions of leadership behavior. The article discusses the conceptual, epistemological, and methodological consequences of studying leadership behavior and perceptions of such behavior. (shrink)

本书针对传统哲学教科书理论体系的缺陷,对马克思精神生产理论产生的理论来源、现实基础、思想进程、逻辑发展及其在马克思主义哲学理论体系中的重要地位进行了论述等。.

PurposeThe purpose of this study was to introduce an orthogonal experimental design to improve the efficiency of building and optimizing models for freezing of gait prediction.MethodsA random forest model was developed to predict FOG by using acceleration signals and angular velocity signals to recognize possible precursor signs of FOG. An OED was introduced to optimize the feature extraction parameters.ResultsThe main effects and interaction among the feature extraction hyperparameters were analyzed. The false-positive rate, hit rate, and mean prediction time were 27%, (...) 68%, and 2.99 s, respectively.ConclusionThe OED was an effective method for analyzing the main effects and interactions among the feature extraction parameters. It was also beneficial for optimizing the feature extraction parameters of the FOG prediction model. (shrink)

ObjectiveThis study aims to investigate the effectiveness of mindfulness-based cognitive therapy combined with medication therapy in preventing the recurrence of major depressive disorder in convalescent patients.MethodsA total of 130 patients with convalescent MDD were enrolled in this prospective study. Sixty-five patients were assigned to the experimental group and received medication therapy combined with MBCT, and 65 patients were assigned to the control group and treated with medication alone. The recurrence rate and related hormonal changes were compared between the two groups.ResultsAfter (...) 1 year of MBCT intervention, eight patients experienced recurrence in the experimental group, a recurrence rate of 12.31%, and 19 patients experienced recurrence in the control group, a recurrence rate of 29.23%. The Hamilton Depression Rating Scale and the World Health Organization Quality of Life Scale scores in both the experimental and the control groups were significantly improved after treatment. The difference in the HAM-D scores before and after treatment in the experimental group was 16.74 ± 4.54; this was significantly higher than that of the control group. The WHOQOL-BREF scores in the experimental group were significantly improved compared with those of the control group. The differences in the levels of corticotrophin-releasing hormone, adrenocorticotropic hormone, and cortisol before and after treatment in the experimental group and the control group were statistically significant. The difference in CRH before and after treatment in the experimental group was 16.8 ± 7.2, which was higher than that of the control group. The intervention with MBCT had a significant impact on the recurrence of MDD [β = 1.206, P = 0.039, 95% CI = 0.0790–1.229]. The difference in the HAM-D scores also had a significant impact on the recurrence of MDD.ConclusionCompared with medication therapy alone, the use of MBCT combined with medication therapy can effectively prevent the recurrence of MDD in convalescent patients. (shrink)