Reward Systems,Moral Reasoning,and Internal Auditors’ Reporting Wrongdoing

This study investigates the issue of whistle-blowing behavior that results from internal auditors discovering company wrongdoing in the process of preparing financial information. An experiment was conducted to examine whether reward systems such as cash incentives or employment contracts have an impact on auditors’ disclosing wrongdoing behavior. The results indicate that internal auditors are more likely to report wrongdoing to higher authorities when incentives are provided, suggesting reward systems have a positive effect on disclosing company’s wrongdoing or even fraud. In addition, the result reveals that internal auditors with lower levels of moral reasoning are more sensitive to cash incentives.     

从全球化的负面影响看当代邪教的发生机制

虽然肇始于20世纪下半叶的“全球化浪潮”是优化全球资源配置和促进新技术传播的积极力量,但它所带来的一些负面问题也在客观上刺激了邪教在当今世界的滋生蔓延。在本文中,我们分别从全球化对世界经济、政治格局、宗教文化、信息技术和家庭生活等五个方面的影响出发,分析了邪教在全球化条件下产生和发展的规律。     

Small and large number processing in infants and toddlers with Williams syndrome

Previous studies have suggested that typically developing 6‐month‐old infants are able to discriminate between small and large numerosities. However, discrimination between small numerosities in young infants is only possible when variables continuous with number (e.g. area or circumference) are confounded. In contrast, large number discrimination is successful even when variables continuous with number are systematically controlled for. These findings suggest the existence of different systems underlying small and large number processing in infancy. How do these develop in atypical syndromes? Williams syndrome (WS) is a rare neurocognitive developmental disorder in which numerical cognition has been found to be impaired in older children and adults. Do impairments of number processing have their origins in infancy? Here this question is investigated by testing the small and large number discrimination abilities of infants and toddlers with WS. While infants with WS were able to discriminate between 2 and 3 elements when total area was confounded with numerosity, the same infants did not discriminate between 8 and 16 elements, when number was not confounded with continuous variables. These findings suggest that a system for tracking the features of small numbers of object (object‐file representation) may be functional in WS, while large number discrimination is impaired from an early age onwards. Finally, we argue that individual differences in large number processing in infancy are more likely than small number processing to be predictive of later development of numerical cognition.     

中国近代民族主义思潮下的伦理嬗变

清末民初,中国社会遭遇了千年未遇之变局.其中,传统伦理的嬗变无疑是这一过程中最重要的文化事件之一.到底是什么样的力量,使中国传承千年的伦理转变形态?这种力量当然不是单一的.     

医疗损害赔偿费用的探讨

《医疗事故处理条例》与《民法通则》确定的赔偿范围和标准不一致。通过《医疗事故处理条例》与《民法通则》的对比,提出医疗损害赔偿的三个原则,即全面赔偿原则、限额赔偿原则、衡平赔偿原则,以及建立医疗损害赔偿费用的统一标准,希望对司法实践有所借鉴意义。     

论庄子的语言怀疑论

庄子的怀疑论其实是对语言本身的怀疑。庄子并不怀疑客观世界的“真”,他只是怀疑语言表达“真”、表达“道”的有效性。《齐物论》的主旨就是对人们语言中的“是非”、“彼此”、“然否”的意义表示怀疑和否定。庄子的语言怀疑论有助于人们破除对既有话语体系的盲从与迷信,启发人们怀疑既有思想体系与常规,大胆进行创新和探索。但他根本否定语言之说的客观性和普遍意义,则又难免导致彻底的虚无主义。     

应用广泛的一种认知模型

认知逻辑最初是以逻辑的方法来研究哲学的认识论问题。因此,认知逻辑有着很强的哲学背景。哲学家对认知可以说有着悠久且值得骄傲的研究传统。“我们知道什么?”、“什么能够被知?”、“‘知道某件事’的意思究竟是什么?”等问题在哲学中被广泛讨论过。逻辑学家的任务是用逻辑的方法将这些哲学观点刻画出来,使之更加严格化、系统化。这项工作的价值是不容怀疑的。首先,哲学家无法证明其所有的认知观点的一致性。逻辑学家为其提供了严格的证明工具。其次,严格使用逻辑的分析方法可以深入研究这些哲学观点所蕴涵的命题。例如,“我知道我知道……     

科学不确定性的类型、来源及影响

随着科学认识对象的日益复杂,以及科技和社会的相互影响日益加强,科学认识能力的历史局限性凸显了出来,使得在知识的生产、应用,以及利用知识进行决策的过程中,显示了种种不确知或不知道(not-knowing),这就是科学技术的不确定性。沃克(W.E.W allker)认为,不确定性是“任何对难以达到的完全决定论的偏离”[1]。范·阿塞尔特(M.B.A.Van Asselt)认为,不确定性是“整套的信念或者疑惑,它们来自对过去和现在状况的有限的知识,以及预测未来事件”[2]。不确定性在现代科技中普遍存在,并意味着风险,以至于吉登斯(Anthony G iddens)和贝克(Ulric…     

北京大学生多元自尊的解析

该研究试图考察北京大学生的整体自尊、多元自尊的特点,探讨整体自尊的结构,考察它与抑郁等消极情绪的关系。研究采用华人多元自尊量表、华人整体自尊量表,在北京地区18所高校中,随机选取300名大学生施测。结果显示:1)多元自尊存在性别差异和年级差异;2)在北京大学生的多元自尊中,个人独立与能力自尊、人际关系与人缘自尊以及家世背景与经济自尊是自尊结构中的主要维度,能够有效预测整体自尊;3)整体自尊与焦虑、抑郁、以及消极情绪的强度与频率都存在显著的负相关。     

儿童在困难情景中的情绪反应

以80名二、五年级儿童为被试,采用临床访谈法,考察在困难情景中儿童的情绪反应,包括情绪类型、情绪表达、表达与否的理由和后继行为。结果表明:1)儿童报告羞愧/伤心多于生气,倾向于表达情绪,在解释是否表达情绪的原因时主要强洞自我保护和强调事实等理由,主要采取改变情景的后继行为。2)儿童倾向于表达生气,不表达羞愧/伤心。3)儿童对情绪反应各变量的认知还存在性别、年级和观众类型的个体差异。