Effects of visual and linguistic anthropomorphic cues on social perception,self-awareness,and information disclosure in a health website

Acknowledging the lack of studies examining both visual and linguistic anthropomorphic cues and the underlying mechanisms of their effects, we investigated how the different modalities of anthropomorphic cues in a health website influenced information disclosure. In a 2 (visual cues: human vs. non-human image) × 2 (linguistic cues: conversational vs. impersonal language) × 2 (question type: less vs. more sensitive questions) between-subjects experiment (N = 254), participants registered with a mock-up health website. We assessed a behavioral outcome of not disclosing personal information and psychological outcomes of social perception and self-awareness as potential mediators. Results revealed distinctive effects of the two modalities of the anthropomorphic cues. Anthropomorphic images, on one hand, increased public and private self-awareness, and public self-awareness in turn led to less information disclosure. Anthropomorphic language, on the other hand, heightened social perception and promoted information disclosure, but social perception did not predict the disclosure. These results indicate unique underlying mechanisms of the effects of anthropomorphism: priming effect of visual cues, and communicative effects of linguistic cues.     

A Closer Examination of the Structured Written Disclosure Procedure.

The current study examined psychological and physical health outcomes of the written disclosure paradigm and the hypothesis that the principles of therapeutic exposure account for the beneficial effects of the paradigm. Participants were randomly assigned to either a written disclosure condition or a control condition. Reactivity to the writing sessions was examined using both subjective and physiological measures. Measures of psychological and physical health were completed before and 1 month after the sessions. Participants assigned to the disclosure condition reported fewer psychological and physical symptoms at follow-up compared with control participants, though reductions were clinically significant for only 1 outcome measure. Physiological activation to the 1st disclosure session was associated with reduced psychological symptoms at follow-up for disclosure participants. Subjective reports of emotional responding corresponded with physiological reactivity. Implications of these findings are discussed. (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

房地产开发企业会计核算问题探讨

本文就房地产开发企业会计核算的现状及特点进行了分析,并提出了完善房地产开发企业会计核算规范的对策。     

企业社会责任审计实践和理论根源探析

社会责任审计以一种完全有别于传统财务审计的思维,对企业履行社会责任的状况以及社会责任报告进行审查和评价.从实践和理论出发,分析企业社会责任审计产生的实践根源、经济学基础和其他理论基础,指出企业社会责任审计在我国的发展虽还有一定难度,但随着企业社会责任报告的发展,必然会得到广泛关注.     

上市公司文本信息披露智能分析研究综述

对上市公司发布的文本信息披露进行分析是投资者了解公司经营状况、做出投资决策的重要途径,然而人工阅读和分析的方法存在效率低、成本高等问题。人工智能技术的发展则为文本信息的智能分析提供了契机,能够从海量企业文本数据中挖掘有价值的信息,充分发挥数据驱动的优势,大幅度提高分析效率,成为近些年的研究热点。对近十年关于上市公司文本信息披露智能分析的研究工作进行了总结,分别从文本信息披露的事件类型的研究现状、智能分析方法和应用场景三个方面进行了归纳,分析了该领域当前面临的挑战,最后根据现有方法的不足指出了未来可能的研究方向。     

基于外部压力的我国上市公司环境信息披露

以我国沪市A股制造业上市公司为研究样本,从外部压力角度,分析合法性压力和投资者关注度对企业环境信息披露行为的影响。研究发现：合法性压力越大,上市公司越有可能进行环境信息披露;投资者关注度对上市公司环境信息披露呈现微弱正相关关系,但在统计上不显著。     

我国公办高校财务信息公开研究

随着教育体制改革的不断深化,公办高校的招生规模不断扩大,办学资金逐年增加,资金来源渠道也呈多元化趋势发展。社会公众有权知道财政资金的去向,支出是否合理,故高校的财务信息面向社会公开将是一种必然趋势。但高校财务信息公开作为政府信息公开的重要组成部分才刚刚起步,公开的内容与人大和社会各界的要求还有一定的差距。本文从目前我国公办高校财务信息公开的现状及问题入手,提出推进高校财务信息公开的几点建议,以真实、完整、及时地反映高校财务的运行状况,接受社会公众的监督。     

当前网络政治参与中存在的问题与对策

针对我国当前网络政治参与中存在着非法参与行为多、政务信息不公开致使公众政治参与缺乏信息基础、政府对公众网络政治参与的行为与观点缺乏回应等问题,本文提出了采取完善政治参与和网络政治参与的法治化机制,建立健全网络参政相关法规,保障公民网络参政议政权益,规范和打击非法政治参与行为;修改政府信息公开的法律法规,加大政府信息公开力度与规范网络监督机制;建立政府对公民网络政治参与的回应制度,以解决公民网络政治参与的相关问题,推动法治文明.     

An Empirical Assessment of IT Governance Transparency: Evidence from Commercial Banking

We have developed an IT governance disclosure framework to examine how firms communicate their IT governance activities. Using this framework for a sample of 200 commercial banking firms, our empirical assessment indicates that differences in the level of disclosure are systematically related to differences in institutional settings. We also find that firms with relatively good corporate governance practices consider IT performance measurement matters to be highly important when informing and communicating with shareholders.