Do the unusual resignations of independent directors affect auditors' professional judgment?

In Kangmei's first trial judgment, where the independent directors faced significant joint and several liabilities, it triggered a "wave" of resignations among independent directors of listed companies. Auditors auditing financial reports of these companies might consider this a significant signal, raising the question: does this signal influence their professional judgment? The study examines the relationship between the resignation of independent directors and auditors' professional judgment in A-share listed companies, following Kangmei's initial trial. This examination is conducted across three dimensions: audit pricing, audit input, and audit opinion.The findings indicate that the unusual resignations of independent directors prompt uditors to pay increased attention to the risk of material misstatements by clients, primarily reflected in audit pricing. However, these resignations do not significantly impact audit input or the judgment of audit opinions. Furthermore, this research enriches the existing literature on audit pricing and the role of independent directors, while also unveiling the specific pathways through which the departure of independent directors impacts auditors' professional judgment.

It Costs To Exist: Acceptability Judgments of the Temporal Concord of the Auxiliary Verbs You and Hui in Taiwan Mandarin.

The mechanisms underlying the processing of the temporal reference of a sentence are still unexplored. Most of the previous psycholinguistic studies used the temporal concord violation between deictic time adverbs and tense marking on the verb to investigate this issue. They found that processing past tense marking is more difficult than non-past tense, indicated by lower accuracy rates and/or longer reaction time. However, it is not clear whether this complexity is due to tense marking or the temporal reference it denotes. This paper examines this issue with a judgment acceptability experiment in Taiwan Mandarin, which is analyzed as a tenseless language. The two modal auxiliary verbs you and hui were placed after deictic past time adverbs (grammatical with you but not with hui) and deictic future time adverbs (grammatical with hui but not with you). The temporal concord violation of the auxiliary verb you led to higher acceptability rates but longer reaction time than hui, reflecting higher processing difficulties. This paper argues that these complexities are due to the existential-assertive meaning of you, which interplays with the meaning of the event described by the verb rendering the situation more or less likely to occur in the future. The computation of the temporal concord of hui, displaying a future sense meaning, is more straightforward and therefore easier to process. This suggests that the mechanisms responsible for temporal reference processing are of different nature depending on the semantics of the temporal marker in the sentence.

Quantifying accuracy on distance estimation tasks: A Monte Carlo study.

An important aspect of perceptual learning involves understanding how well individuals can perceive distances, sizes, and time-to-contact. Oftentimes, the primary goal in these experiments is to assess participants' errors (i.e., how accurately participants perform these tasks). However, the manner in which researchers have quantified error, or task accuracy, has varied. The use of different measures of task accuracy, to include error scores, ratios, and raw estimates, indicates that the interpretation of findings depends on the measure of task accuracy utilized. In an effort to better understand this issue, we used a Monte Carlo simulation to evaluate five dependent measures of accuracy: raw distance judgments, a ratio of true to estimated distance judgments, relative error, signed error, and absolute error. We simulated data consistent with prior findings in the distance perception literature and evaluated how findings and interpretations vary as a function of the measure of accuracy used. We found there to be differences in both statistical findings (e.g., overall model fit, mean square error, Type I error rate) and the interpretations of those findings. The costs and benefits of utilizing each accuracy measure for quantifying accuracy in distance estimation studies are discussed.

Structural explanations lead young children and adults to rectify resource inequalities.

Decisions about how to divide resources have profound social and practical consequences. Do explanations regarding the source of existing inequalities influence how children and adults allocate new resources? When 3- to 6-year-old children (N = 201) learned that inequalities were caused by structural forces (stable external constraints affecting access to resources) as opposed to internal forces (effort), they rectified inequalities, overriding previously documented tendencies to perpetuate inequality or divide resources equally. Adults (N = 201) were more likely than children to rectify inequality spontaneously; this was further strengthened by a structural explanation but reversed by an effort-based explanation. Allocation behaviors were mirrored in judgments of which allocation choices by others were appropriate. These findings reveal how explanations powerfully guide social reasoning and action from childhood through adulthood.

What counts as relevant criticism? Longino's critical contextual empiricism and the feminist criticism of mainstream economics.

I identify and resolve an internal tension in Critical Contextual Empiricism (CCE) - the normative account of science developed by Helen Longino. CCE includes two seemingly conflicting principles: on one hand, the cognitive goals of epistemic communities should be open to critical discussion (the openness of goals to criticism principle, OGC); on the other hand, criticism must be aligned with the cognitive goals of that community to count as "relevant" and thus require a response (the goal-relativity of response-requiring criticism principle, GRC). The co-existence of OGC and GRC enables one to draw both approving and condemning judgments about a situation in which an epistemic community ignores criticism against its goals. This tension results from conflating two contexts of argumentation that require different regulative standards. In the first-level scientific discussion, GRC is a reasonable principle but OGC is not; in the meta-level discussion about science, the reverse holds. In meta-level discussion, the relevance of criticism can be established by appealing to goals of science that are more general than the goals of a specific epistemic community. To illustrate my revision of CCE, I discuss why feminist economists' criticism of the narrowness of the goals pursued in mainstream economics is relevant criticism.

Investigating racial disparities in violence risk assessment using the Spousal Assault Risk Assessment Guide-Version 3 (SARA-V3): Structured professional judgment ratings and recidivism among Indigenous and non-Indigenous individuals.

Racial disparities in criminal justice outcomes are widely observed. In Canada, such disparities are particularly evident between Indigenous and non-Indigenous persons. The role of formal risk assessment in contributing to such disparities remains a topic of interest to many, but critical analysis has almost exclusively focused on actuarial or statistical risk measures. Recent research suggests that ratings from other common tools, based on the structured professional judgment model, can also demonstrate racial disparities. This study examined risk assessments produced using a widely used structured professional judgment tool, the Spousal Assault Risk Assessment Guide-Version 3, among a sample of 190 individuals with histories of intimate partner violence. We examined the relationships among race, risk factors, summary risk ratings, and recidivism while also investigating whether participants' racial identity influenced the likelihood of incurring formal sanctions for reported violence. Spousal Assault Risk Assessment Guide-Version 3 risk factor totals and summary risk ratings were associated with new violent charges. Indigenous individuals were assessed as demonstrating more risk factors and were more likely to be rated as high risk, even after controlling for summed risk factor totals and prior convictions. They were also more likely to recidivate and to have a history of at least one reported act of violence that did not result in formal sanctions. The results suggest that structured professional judgment guidelines can produce disparate results across racial groups. The disparities observed may reflect genuine differences in the likelihood of recidivism, driven by psychologically meaningful risk factors which have origins in deep-rooted systemic and contextual factors. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

Ethical judgments of poverty depictions in the context of charity advertising.

Aid organizations, activists, and the media often use graphic depictions of human suffering to elicit sympathy and aid. While effective, critics have condemned these practices as exploitative, objectifying, and deceptive, ultimately labeling them 'poverty porn.' This paper examines people's ethical judgments of portrayals of poverty and the criticisms surrounding them, focusing on the context of charity advertising. In Studies 1 and 2, we find that tactics that have been decried as deceptive (i.e., using an actor or staging a photograph) are judged to be less acceptable than those that have been decried as exploitative and objectifying (i.e., depicting an aid recipient's worst moments). This pattern occurs both when evaluating the tactics themselves (Studies 1a-1c) and when directly evaluating critics' arguments about them (Study 2). Studies 3 and 4 unpack the objection to deceptive tactics and find that participants' chief concern is not about manipulating the audience's responses or about distorting perceptions of reality. Participants report less concern about non-deceptive manipulation (using emotion to compel donations) and 'cherry-picked' portrayals of poverty (an ad showing an extreme, but real image) so long as there is some truth to the portrayal. Yet they are more sensitive to artificial images (e.g., an actor posing as poor), even when the image resembles reality. Thus, ethical judgments hinge more on whether poverty portrayals are genuine than whether they are representative. This work represents the first empirical investigation into ethical judgments of poverty portrayals. In doing so, this work sheds light on how people make sense of morally questionable tactics that are used to promote social welfare and deepens our understanding of reactions to deception.

Social class perception is driven by stereotype-related facial features.

Social class is a powerful hierarchy that determines many privileges and disadvantages. People form impressions of others' social class (like other important social attributes) from facial appearance, and these impressions correlate with stereotype judgments. However, what drives these related subjective judgments remains unknown. That is, what makes someone look like they are of higher or lower social class standing (e.g., rich or poor), and how does this relate to harmful or advantageous stereotypes? We addressed these questions using a perception-based data-driven method to model the specific three-dimensional facial features that drive social class judgments and compared them to those of stereotype-related judgments (competence, warmth, dominance, and trustworthiness), based on White Western culture participants and face stimuli. Using a complementary data-reduction analysis and machine learning approach, we show that social class judgments are driven by a unique constellation of facial features that reflect multiple embedded stereotypes: poor-looking (vs. rich-looking) faces are wider, shorter, and flatter with downturned mouths and darker, cooler complexions, mirroring features of incompetent, cold, and untrustworthy-looking (vs. competent, warm, and trustworthy-looking) faces. Our results reveal the specific facial features that underlie the connection between impressions of social class and stereotype-related social traits, with implications for central social perception theories, including understanding the causal links between stereotype knowledge and social class judgments. We anticipate that our results will inform future interventions designed to interrupt biased perception and social inequalities. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

The Assessment of Situational Judgement Questionnaire: A Novel Instrument to Detect Susceptibility to Financial Scamming.

BACKGROUND: Existing measures of scam susceptibility lack ecological validity and situational variability. Evidence suggests that all adults may be susceptible to scams, though a comprehensive fraud victimization theory remains to be explored. OBJECTIVE: To identify cognitive and sociodemographic variables that differentiate individuals with high scam susceptibility from those less susceptible. This article describes the development and feasibility of the Assessment of Situational Judgment questionnaire (ASJ), a brief tool designed to detect scam susceptibility. METHODS: The 17-item ASJ was developed using a combination of existing scams reported by the Florida Division of Consumer Services and legitimate scenarios. Participants were presented with scam and legitimate scenarios and queried regarding their willingness to engage. Response options were offered with instructions on a 7-point Likert scale (extremely unlikely to extremely likely). Pilot data from a development sample provided the foundation for the final version of the ASJ. RESULTS: The final version of the ASJ was administered to 183 online participants. The Scam factor (8 items) explained 50.6% of the variance. The Legit factor (9 items) reported on a 7-point Likert scale explaining 10.6% of the variance. A Scam to Legit ratio provides a proxy for overall scam susceptibility. Cut-off scores of 24 on the Scam factor, 47 on the Legit factor, and 0.62 on the ratio optimize measures of scam susceptibility. CONCLUSIONS: The ASJ is a brief, ecologically valid measure of scam susceptibility. There is a need for a sensitive and specific tool to detect scam susceptibility in clinical, community, and financial settings.

Preschoolers' retrospective and prospective judgements of immanent justice following distributive actions.

Prior research provided evidence for retrospective and prospective judgements of immanent justice in adults, but the developmental origins of judgements of immanent justice remain unknown. Both retrospective and prospective judgements were investigated in preschool age, using explicit and implicit measures. In Experiment 1, 2.5- and 4-year-olds were first shown events in which one agent distributed resources fairly or unfairly, and then they saw test events in which both distributors were damaged by a misfortune. Later, they were presented with a verbal task, in which they had to respond to two questions on evaluation of the deservingness, by using explicit measures. All children were likely to approve of deserved outcomes when deeds and outcomes were congruent (i.e., unfair distributor-misfortune), and only older ones were likely to disapprove when they were incongruent (i.e., fair distributor-misfortune). In Experiment 2, 4-year-olds after seeing familiarization events of Experiment 1, were presented with two verbal questions to explore prospective judgements of immanent justice, by using explicit measures. In Experiment 3, 4-year-olds were first shown familiarization events of Experiment 1 and listened to respective narratives, then before the outcome was revealed they were assessed with a reaching task to investigate prospective judgements of immanent justice, by using implicit measures. Children reached the image depicting a bad outcome for the unfair distributor, and that illustrated a good outcome for the fair distributor. The results of the last two experiments demonstrated a fine ability to make prospective judgements at 4 years of life, and found that they were to be more prone to apply immanent justice reasoning to positive outcomes following good actions. Taken together, these results provide new evidence for preschoolers' retrospective and prospective judgements of immanent justice.

Stereotypes and emotions as moderators of risk and race in judgments about juvenile probationers.

Little research has explored the psychological mechanisms underlying racial disparities in the juvenile justice system. In Phase 1, of our mock officer paradigm, participants completed a stereotype content model survey comparing ratings of warmth and competence between juvenile delinquents and other social categories. In Phase 2, participants reviewed a predisposition investigation and made predictions about offender dangerousness and adherence to probation. Randomly assigned to experience fear, anger, or a neutral emotion, participants reviewed either a Black or White juvenile with no risk information versus low-, moderate-, or high-risk information. Participants stereotyped juvenile delinquents as low in warmth and competence and found those individuals extreme on these dimensions more dangerous. However, in some situations, stereotypical warmth interacted with emotions, risk, and race to exert a protective influence; in other situations, it was neutral, and in still others it was detrimental to the youth. For example, fearful participants provided lower dangerousness ratings to a White, high-risk offender as stereotypic warmth increased but this protective effect disappeared for high-risk Black offenders. Furthermore, irrespective of race, increases in warmth predicted higher dangerousness for low- and moderate-risk youth supporting the activation of a less "cold" stereotype that makes youthful offenders appear more dangerous. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

The Importance of Equity Value Judgments and Estimator-Estimand Alignment in Measuring Disparity and Identifying Targets to Reduce Disparity.

The choice of which covariates to adjust for (so-called allowability designation (AD)) in health disparity measurements reflects value judgments about inequitable versus equitable sources of health differences, which is paramount for making inferences about disparity. Yet, many off-the-shelf estimators used in health disparity research are not designed with equity considerations in mind, and they imply different ADs. We demonstrated the practical importance of incorporating equity concerns in disparity measurements through simulations, motivated by the example of reducing racial disparities in hypertension control via interventions on disparities in treatment intensification. Seven causal decomposition estimators, each with a particular AD (with respect to disparities in hypertension control and treatment intensification), were considered to estimate the observed outcome disparity and the reduced/residual disparity under the intervention. We explored the implications for bias of the mismatch between equity concerns and the AD in the estimator under various causal structures (through altering racial differences in covariates or the confounding mechanism). The estimator that correctly reflects equity concerns performed well under all scenarios considered, whereas the other estimators were shown to have the risk of yielding large biases in certain scenarios, depending on the interaction between their ADs and the specific causal structure.

A semiautomated risk assessment method for consumer products.

In this study, we develop a model that assesses product risk using online reviews from Amazon.com. We first identify unique words and phrases capable of identifying hazards. Second, we estimate risk severity using hazard type weights and risk likelihood using total reviews as a proxy for sales volume. In addition, we obtain expert assessments of product hazard risk (risk likelihood and severity) from a sample of high- and low-risk consumer products identified by a computerized risk assessment model we have developed. Third, we assess the validity of our computerized product risk assessment scoring model by utilizing the experts' survey responses. We find that our model is especially consistent with expert judgments of hazard likelihood but not as consistent with expert judgments of hazard severity. This model helps organizations to determine the risk severity, risk likelihood, and overall risk level of a specific product. The model produced by this study is helpful for product safety practitioners in product risk identification, characterization, and mitigation.

The emergence of young children's tolerance for inequality: With age, children stop showing numerically sensitive fairness.

One persistent and pernicious feature of outstanding social inequality is that even relatively extreme forms of inequality can be justified with reference to merit-based considerations. One key feature of fairness with respect to resource allocation is that it is numerically sensitive; greater (more extreme) inequalities are generally seen as less fair than less extreme ones. This work sought to document the emergence of numerically sensitive fairness in children aged 4 to 8 years. A total of 81 4- to 8-year-olds completed a series of within-participants fairness judgment trials in which they observed two characters receive either equitable or inequitable shares of resources-ranging from 50/50 (completely fair) to 0/100 (completely unfair)-in two contexts: one in which the two characters were described as working the same amount (equality context) and one in which one character was described as working harder than the other character (merit context). Children of all ages showed numerically sensitive fairness in the equality context. However, whereas younger children continued to show numerically sensitive fairness in the merit context, older children approved even relatively extreme inequalities when one person was described as working harder. This effect emerged with age, suggesting a double-edged sword to acquiring beliefs in merit-based fairness; as children get older, they may begin to accept even relatively extreme forms of inequality when presented in a merit context. Results are discussed with respect to the acquisition of meritocracy as a normative belief of fairness.

Detecting visual texture patterns in binary sequences through pattern features.

We measured human ability to detect texture patterns in a signal detection task. Observers viewed sequences of 20 blue or yellow tokens placed horizontally in a row. They attempted to discriminate sequences generated by a random generator ("a fair coin") from sequences produced by a disrupted Markov sequence (DMS) generator. The DMSs were generated in two stages: first a sequence was generated using a Markov chain with probability, pr = 0.9, that a token would be the same color as the token to its left. The Markov sequence was then disrupted by flipping each token from blue to yellow or vice versa with probability, pd-the probability of disruption. Disruption played the role of noise in signal detection terms. We can frame what observers are asked to do as detecting Markov texture patterns disrupted by noise. The experiment included three conditions differing in pd (0.1, 0.2, 0.3). Ninety-two observers participated, each in only one condition. Overall, human observers' sensitivities to texture patterns (d' values) were markedly less than those of an optimal Bayesian observer. We considered the possibility that observers based their judgments not on the entire texture sequence but on specific features of the sequences such as the length of the longest repeating subsequence. We compared human performance with that of multiple optimal Bayesian classifiers based on such features. We identify the single- and multiple-feature models that best match the performance of observers across conditions and develop a pattern feature pool model for the signal detection task considered.

Developing student nurses' evaluative judgement in clinical practice tertiary education: A systematic scoping review of teaching and assessment methods.

OBJECTIVES: This review aimed to systematically scope undergraduate or postgraduate tertiary higher education nursing students' clinical practice teaching and assessment methods to identify features that align with promoting students' evaluative judgement. INTRODUCTION: Evaluative judgement is a new concept to nursing tertiary education. Currently, there are no published reviews of evaluative judgement in nursing clinical practice education. This review aims to assist nursing educators to operationalise the concept of evaluative judgement in clinical practice education. As such the starting point was to determine features of evaluative judgement in current clinical teaching and assessment designs. INCLUSION CRITERIA: Peer reviewed qualitative or quantitative studies that have evaluated teaching and/or assessment of tertiary (university/higher education) pre-registration (undergraduate) or post-registration (postgraduate) nursing students' clinical practice. METHODS: The systematic scoping review was prospectively registered systematic review (OSF DOI 10.17605/OSF.IO/PYWZ6) reported using PRISMA guidelines. A systematic search of five databases (Medline, Scopus, Web of Science, ProQuest, CINAHL) was conducted, limited from 1989 onwards and in English. Two reviewers independently screened titles and abstracts, then full text, with disagreements resolved with a third independent author. Data were extracted, including the frequency and methods of developing students' evaluative judgement across the categories of discerning quality, judgement process, calibration and feedback. A narrative synthesis was performed. RESULTS: Seventy-one studies were included (n=53 teaching, n=18 assessment). Most of the included studies, included some, but not all, of the features to develop nursing students' evaluative judgment. For teaching methods, the most identified evaluative judgement features in the included studies were discerning quality (n=47), feedback (n=41) and judgement process (n=21). Only three studies included a method of calibration. For the assessment methods, feedback (n=16), discerning quality (n=15), judgement process (n=9) and calibration (n=4) were included. Many clinical practice teaching and assessment methods in nursing included features that develop students' evaluative judgement, with methods relating to discerning quality and feedback well embedded. Further adjustments are required to include methods to assist students to judge and calibrate their own performance. CONCLUSION: This systematic scoping review identified that evaluative judgement in current nursing clinical teaching and assessment is not an overt aim. With minor adjustment to teaching and assessment design, nursing students could be better supported to develop their ability to judge the value of their own work.

Can knowledgeable experts assess costs and outcomes as if they were ignorant? An experiment within precision medicine evaluation.

OBJECTIVES: The purpose of this study is to evaluate the validity of the standard approach in expert judgment for evaluating precision medicines, in which experts are required to estimate outcomes as if they did not have access to diagnostic information, whereas in fact, they do. METHODS: Fourteen clinicians participated in an expert judgment task to estimate the cost and medical outcomes of the use of exome sequencing in pediatric patients with intractable epilepsy in Thailand. Experts were randomly assigned to either an "unblind" or "blind" group; the former was provided with the exome sequencing results for each patient case prior to the judgment task, whereas the latter was not provided with the exome sequencing results. Both groups were asked to estimate the outcomes for the counterfactual scenario, in which patients had not been tested by exome sequencing. RESULTS: Our study did not show significant results, possibly due to the small sample size of both participants and case studies. CONCLUSIONS: A comparison of the unblind and blind approach did not show conclusive evidence that there is a difference in outcomes. However, until further evidence suggests otherwise, we recommend the blind approach as preferable when using expert judgment to evaluate precision medicines because this approach is more representative of the counterfactual scenario than the unblind approach.

Pre-assessment judgement framework for judging nursing students' performance in clinical placements: A qualitative case study.

AIM: This study aims to better understand and articulate the pre-assessment judgement processes commonly used by experienced clinical facilitators when assessing nursing students undertaking clinical placement. BACKGROUND: In the Australian context, clinical facilitators are registered nurses who primarily educate, monitor, support and assess groups of nursing students on clinical placements without carrying a patient load. The duties and scope of clinical facilitators may differ across international and institutional contexts. However, the core concepts of this paper will be relevant despite these differences as the importance of facilitators' confidence in making pre-assessment judgements of individual nursing student performance while on placement is universally acknowledged. Nursing students are often assessed on their provision of safe practice, patient task-orientated outcomes and professional behaviour. Clearly articulating performance judgements prior to formal assessment is vital to ensure progressive learning of students. Literature reports that many clinical facilitators lack confidence in the art of making performance judgements and call for targeted professional training and support in the clinical assessment of nursing students. To better understand and address this problem, clinical facilitators need a shared understanding of how individual nursing students' pre-assessment performance judgements are reached during placement experiences. DESIGN: A qualitative case study was used, with data collected via semi-structured interviews. Fifteen Australian clinical facilitators participated, each with over six months of experience. METHODS: Interview transcripts were analysed through an interpretive-constructivist paradigm. Thematic analysis revealed themes that were then deductively described through the application of the Cognitive Continuum Theory. RESULTS: Six modes of pre-assessment judgement emerged from the data synthesis process: 1) Recognising patterns, 2) Acknowledging uncertainty, 3) Understanding key players, 4) Verifying or refuting the information, 5) Benchmarking performance and 6) Contextualising information. Each mode is validated through the deductive application of the Cognitive Continuum theory. CONCLUSIONS: Understanding how experienced clinical facilitators make pre-assessment performance judgements has the potential to increase confidence in performance judgement decisions. In turn, confidence in judgements will increase clinical facilitator's capacity to give nursing students feedback that can be explained and justified. The pre-assessment judgement framework also provides a preliminary model for teaching the art of reaching accurate performance judgements to clinical educators in disciplines beyond nursing.

Moral conflicts from the justice and care perspectives of japanese nurses: a qualitative content analysis.

BACKGROUND: Healthcare professionals use the ethics of justice and care to construct moral reasoning. These ethics are conflicting in nature; different value systems and orders of justice and care are applied to the cause of actual moral conflict. We aim to clarify the structure and factors of healthcare professionals' moral conflicts through the lens of justice and care to obtain suggestions for conflict resolutions. METHOD: Semi-structured interviews about experiences of moral conflict were conducted with Japanese nurses recruited using the snowball sampling method. Interviews were conducted based on the real-life moral conflict and choice interview. Interviews were recorded and transcribed verbatim, then analyzed based on the interpretive method of data analysis. Verbatim transcripts were read four times, first to get an overall sense of the conflict, then to understand the person's thoughts and actions that explain the conflict, and third and fourth to identify perspectives of justice and care, respectively. Each moral perspective was classified into categories according to Chally's taxonomy. RESULTS: Among 31 responses, 2 that did not mention moral conflict were excluded, leaving 29 responses that were analyzed. These responses were classified into six cases with conflict between both justice and care perspectives or within one perspective, and into two cases without conflict between perspectives. The "rules" category of justice and the "welfare of others" category of care were included in many cases of conflict between two perspectives, and they frequently occurred in each perspective. CONCLUSIONS: The nurses in this study suggest that they make moral judgments based on moral values that are intertwined with justice and care perspectives complex manner.Organizational, professional, and patient-related factors influenced conflicts between justice and care. Additionally, multiple overlapping loyalties created conflicts within justice perspectives, and multifaceted aspects of care-provider's responsibility and patient need created conflicts within care. Decision-making biased towards one perspective can be distorted. It is important to consider ethical issues from both perspectives to resolve conflicts, especially the effective use of the ethics of care is recommended.

How loan descriptions affect the likelihood that borrowers obtain loans in P2P networks? -An empirical analysis based on the "Renrendai" platform.

Information asymmetry is widespread in the P2P online lending market, creating an imbalance in the position of lenders and borrowers. This paper aims to expand the process of information exchange between lenders and borrowers by analyzing the link between soft information such as borrowers' loan descriptions and lending outcomes. Based on the transaction data of the 'Renrendai' platform, this paper analyzed the linguistic features and extracted the content of loan descriptions using a latent Dirichlet allocation (LDA) theme model. To further explore the value of loan descriptions in predicting lending success, this paper conducts a prediction study based on a support vector machine model. It is found that: lenders focus on effective information in the loan descriptions, the linguistic complexity affects the transaction, with simple and direct statements being more favorable; the content for building a good personal image of the borrower will significantly contribute to the lending success. In the prediction study section, it is demonstrated that loan descriptions' language feature indicators can improve prediction accuracy. This paper uncovers the importance of loan descriptions in online lending transactions, which has implications in assisting lenders' investment judgments, as well as in platform information system improvements.